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Dr Carien van Mourik

Profile summary

  • Central Academic Staff
  • Senior Lecturer in Accounting
  • The Faculty of Business & Law
  • The Open University Business School
  • Department for Accounting & Finance
  • carien.vanmourik

Professional biography

I joined The Open University Business School as a lecturer in accounting in April 2007 after completing my PhD at Erasmus University Rotterdam in the Netherlands. The title of my dissertation was Globalisation and the role of financial accounting information in Japan. My research aims to build bridges between different perspectives on the role of financial reporting in market economies across the spectrum of institutional and cultural contexts in our globalised world today.

In particular, my research is concerned with all aspects of financial accounting and reporting theory, approaches to income determination and the presentation and disclosure of financial reporting information such as those embodied in the accounting conceptual frameworks of different jurisdictions and particularly the Conceptual Framework of the IASB. Furthermore, I seek to contribute to a better understanding of the public interest in international financial reporting standard setting. I am motivated by my belief in the need for greater economic, social and ecological sustainability in international business, politics, and our global society.

Research interests

My research interests include normative financial accounting theory, its content, structure and formation. Most of my recent research is on accounting conceptual frameworks and particularly the International Accounting Standards Board (IASB)’s conceptual framework in comparison with that of the Accounting Standards Board of Japan (ASBJ).

I am interested in income and financial performance concepts and income determination models, comparing financial accounting systems across different countries and jurisdictions, and the use of financial and other reporting information for investment, stewardship, performance measurement and social, economic and ecological accountability purposes in different institutional contexts.

Finally, I am interested in better understanding the public interest in international financial reporting standard setting. The IASB is committed to serving the public interest, but in its view that is limited to enabling the functioning of international capital and financial markets. I am trying to understand the public interest in international financial reporting standards from philosophical, economic, social, political and legal perspectives in order to evaluate the IASB Conceptual Framework and the due process for establishing it.

Teaching interests

I am currently the chair of Financial accounting in context (B293) for which I authored Week 1, Unit 1, Unit 5 and part of Unit 7. I am also the chair for MSc Finance dissertation (B805), and I am a module member of Contemporary issues in organisations (BB853) for which I authored Unit 1 Issues in decision-making.

Impact and engagement

As my research concerns the International Accounting Standards Board (IASB)'s Conceptual Framework, I have contributed comment letters on the IASB's Discussion Papers and Exposure Drafts related to the Conceptual Framework and the IFRS Foundation's stategy review documents since 2011.

External collaborations

I have collaborated with Yuko Katuo of Gakushuin University in Tokyo on the paper:  'The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts' which has been published in Accounting Horizons, Vol. 29, No. 1, pp. 199-216.

Our collaboration continues.

My dissertation was about the influence of globalisation on the relation between accounting disclosure and the cost of capital in Japanese firms. For my PhD research I spent time at Hitotsubashi University in Tokyo, Japan (April 1998 - April 2000 funded by the Japanese Ministry of Education) and (February 2002 - February 2003, funded by the Canon Foundation). I visited Hitotsubash University again for a month in July 2007 and for three months in Julu-September 2009.

Furthermore, my collaboration with Yuko Katsuo of Gakushuin University in Tokyo has led me to visit Gakushuin University in September 2011, February to July 2013, October 2014, April 2016, April/May 2018, and February 2020.

Publications

Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus (2018-04-06)
van Mourik, Carien and Katsuo Asami, Yuko
Accounting in Europe, 15(2) (pp. 167-192)

Goodwill accounting standards in the United Kingdom, the United States, France, and Japan (2018-01-07)
Garcia, Clémence; Katsuo, Yuko and van Mourik, Carien
Accounting History, 23(3) (pp. 314-337)

The European IFRS Endorsement Process - in Search of a Single Voice (2018)
Van Mourik, Carien and Walton, Peter
Accounting in Europe, 15(1) (pp. 1-32)

‘I understood the words but I didn’t know what they meant’: Japanese online MBA students’ experiences of British assessment practices (2016)
Fenton-O'Creevy, Mark and van Mourik, Carien
Open Learning: The Journal of Open and Distance Learning, 31(2) (pp. 130-140)

The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Income Concepts (2015-03-31)
van Mourik, Carien and Katsuo, Yuko
Accounting Horizons, 29(1) (pp. 199-216)

The Equity Theories and the IASB Conceptual Framework (2014-09-25)
van Mourik, Carien
Accounting in Europe, 11(2) (pp. 219-233)

The equity theories and financial reporting: an analysis (2010-12)
Van Mourik, Carien
Accounting in Europe, 7(2) (pp. 191-211)

International Financial Reporting and Analysis (8th edition) (2020-01-06)
Alexander, David; Jorissen, Ann; Hoogendoorn, Martin; van Mourik, Carien and Kirwan, Collette
ISBN : 9781473766853 | Publisher : Cengage Learning EMA | Published : Andover, UK

International Financial Reporting and Analysis (7th ed) (2017-02-08)
Jorissen, Ann; Britton, Anne; van Mourik, Carien; Hoogendoorn, Martin and Alexander, David
ISBN : 978-1-4737-2545-4 | Publisher : Cengage Learning EMEA

International Financial Reporting and Analysis (6th ed) (2014-03)
Alexander, David; Britton, Anne; Jorissen, Ann; Hoogendoorn, Martin and Van Mourik, Carien
ISBN : 978-1-4080-7501-2 | Publisher : Cengage Learning EMEA | Published : Andover

Globalisation and the role of financial accounting information in Japan (2007-05)
van Mourik, Carien
Tinbergen Institute Research Series
ISBN : 9789051707762 | Publisher : Thela Thesis | Published : Netherlands

Fundamental issues in financial accounting and reporting theory (2014)
Van Mourik, Carien
In: Van Mourik, Carien and Walton, Peter eds. The Routledge Companion to Accounting, Reporting and Regulation. Routledge companions in business, management and accounting (pp. 54-71)
ISBN : 978-0-415-62573-9 | Publisher : Routledge | Published : Abingdon

Methodology in financial accounting theory (2013-09-05)
Van Mourik, Carien
In: Van Mourik, Carien and Walton, Peter eds. The Routledge Companion to Accounting, Reporting and Regulation. Routledge companions in business, management and accounting (pp. 34-53)
ISBN : 978-0-415-62573-9 | Publisher : Routledge | Published : Abingdon

The public interest in international financial accounting, reporting and regulation (2013-09-05)
Van Mourik, Carien
In: Van Mourik, Carien and Walton, Peter eds. The Routledge Companion to Accounting, Reporting and Regulation (pp. 187-206)
ISBN : 978-0-415-62573-9 | Publisher : Routledge | Published : Abingdon

The evidence for 'democratization' of share ownership in Great Britain in the early twentieth century (2011-04-28)
Maltby, Josephine; Rutterford, Janette; Green, David R.; Ainscough, Steven and Van Mourik, Carien
In: Green, David R.; Owens, Alastair; Maltby, Josephine and Rutterford, Janette eds. Men, Women and Money: Perspectives on Gender, Wealth and Investment 1850-1930 (pp. 184-206)
ISBN : 978-0-19-959376-7 | Publisher : Oxford University Press | Published : Oxford

Commercial code (2002-12-06)
Van Mourik, Catharina
In: Bird, Allan ed. Encyclopedia of Japanese Business and Management (pp. 73-74)
ISBN : 9780415189453 | Publisher : Routledge | Published : London, U.K. and New York, NY, U.S.

Joint stock corporation (2001-12-06)
Van Mourik, Carien
In: Bird, Allan ed. Encyclopedia of Japanese Business and Management (pp. 255-257)
ISBN : 9780415189453 | Publisher : Routledge | Published : London, U.K. and New York, NY, U.S.

The Routledge Companion to Accounting, Reporting and Regulation (2013-09-05)
Van Mourik, Carien and Walton, Peter eds.
Routledge companions in business, management and accounting
ISBN : 978-0-415-62573-9 | Publisher : Routledge | Published : Abingdon

The legitimacy of the assumptions on which the IASB Conceptual Framework is based: an institutional perspective (2010)
Van Mourik, Catharina
In : EUFIN Workshop (1-2 Sep 2010, Stirling, Scotland, UK)

Equity theories and financial reporting: past, present and future (2010)
van Mourik, Carien
In : 22nd Annual Conference on Accounting, Business & Financial History (6-7 Sep 2010, Cardiff)

The legitimacy of the assumptions on which the IASB Conceptual Framework is based: an institutional perspective (2010)
van Mourik, Carien
In : EIASM 5th Workshop on Accounting and Regulation (23-25 Sep 2010, Siena, Italy)

The IASB and the public interest (2010)
van Mourik, Carien
In : IAEER 11th World Congress of Accounting Educators and Researchers (4-6 Nov 2010, Singapore)

Voluntary disclosure, WAAC, and corporate governance in Japan (2008)
Van Mourik, Catharina
In : EAA European Accounting Association (23-24 Apr 2008, Rotterdam, The Netherlands)