Dr Penny Chaidali

(she/her)

Publication

• Date
• Type

Research

Research Overview

My research focuses on corporate reporting, charity reporting, accountability, social justice, and impression management. I examine how accounting and narrative disclosure shape organisational behaviour, stakeholder perceptions, and responses to regulatory and societal pressures.

I am particularly interested in how organisations construct legitimacy through impact reporting, financial reporting reform, and accountability practices, especially under conditions of uncertainty.

Current Projects

Charity Impact Reporting and Accountability

This stream of research examines how charities measure and communicate impact in practice. I have worked closely with professional bodies to inform sector guidance and regulatory debate.

Inclusive Employment and Local Productivity (UKRI-funded)

This research examines the role of inclusivity in shaping local productivity and employment pathways. This project connects accounting, accountability, and labour market inclusion, and has generated practitioner-facing guidance for local economies.

Financial Reporting and Regulation

My ongoing work explores narrative reporting, expected credit loss reporting under IFRS 9, and regulatory influence on corporate and charitable disclosures in the UK and New Zealand.

Research Grants

I have secured competitive external funding from UKRI, the Institute of Chartered Accountants of Scotland (ICAS), and Cardiff University’s Civic Mission Fund. I also collaborate on commissioned research projects with the Association of Chartered Certified Accountants (ACCA).

Recent collaborations include partnerships with colleagues in the UK and New Zealand on projects relating to climate accountability, nonprofit impact practices, and financial reporting reform.

• 04/2025 UKRI Creating Opportunities through Local Innovation Fellowships (COLIF) initiative, “The role of Inclusivity in local productivity and employment”.  
• Cardiff University “Innovation For All” programme – Civic Mission Fund, “Representing public feeling in tax reform”.
• Institute of Chartered Accountants of Scotland (ICAS), "Research into Charity Impact Reporting: Informing the 2024 SORP"

Teaching

I teach across undergraduate and postgraduate programmes in accounting and finance. My teaching covers corporate reporting, professional skills for accountants, financial performance analysis, and interdisciplinary perspectives on accounting.

I have extensive experience leading large core undergraduate modules, where I focus on inclusive curriculum design, constructive alignment, and transparent assessment practices. My teaching integrates current academic research, regulatory developments, and professional guidance, enabling students to understand accounting as both a technical discipline and a socially embedded practice.

At postgraduate level, I contribute to modules that explore financial analysis and critical accounting research. I also supervise MSc dissertations, supporting students in developing rigorous research designs and conducting independent empirical analysis.

    Current Teaching Commitments

• BS1513: Professional Skills for Accountants (Year 1 - Undergraduate module leader)
• BS2516: Corporate Reporting (Year 2 - Undergraduate co-module leader)

    Previous Teaching commitments

• BS1512: Foundations of Business Accounting (Year 1 -  Undergraduate module leader)
• BST713: Analysing Financial Performance (Postgraduate contributor)
• BST957: Interdisciplinary Perspectives on Accounting (Postgraduate contributor)
• BS1611: Fundamentals of Financial Reporting (Year 1 - Undergraduate tutor)
• BS3521: Advanced Corporate Reporting (Year 3 - Undergraduate tutor)
• BS3614: Corporate Governance and Accountability (Year 3 - Undergraduate tutor)
• BST251: Research Topics in Accounting (Postgraduate contributor)

    Teaching Awards

• Nominated for the Cardiff University Most Innovative Teacher Award, 2020

Biography

Qualifications

• Ph.D. in Accounting, University of Bristol, United Kingdom
• MSc in Accounting, Finance and Management, University of Bristol, United Kingdom
• BSc in Business Administration, University of Patras, Greece

Current administrative roles

• Member of CARBS Shadow Management Board

Previous administrative roles

• Accounting and Finance research seminar organiser

Professional memberships

• Academic Member, ICAS Charity Panel
• Advisory Board Member, BAFA Financial Accounting & Reporting Specialist Interest Group
• Fellow in Higher Education
• Member, British Accounting and Finance Association (BAFA) 
• Member, European Accounting Association (EAA) 

Academic positions

• 2019 - present: Lecturer in Accounting, Cardiff University
• 2018 - 2019: Senior Teaching Associate in Accounting, University of Bristol
• 2013 - 2018: Teaching Associate in Accounting, University of Bristol

Committees and reviewing

• Journal reviewer: Accounting, Auditing & Accountability Journal, British Accounting Review, Critical Perspectives on Accounting, Qualitative Research in Accounting and Finance,

Supervisions

I welcome opportunities to supervise PhD students, particularly those interested in critical accounting, corporate and not-for-profit reporting and accountability, accounting and social justice issues. 

Current supervision

Hessa Alghadeer