Professor Warwick Funnell

Professor of Accounting and Finance

About

Warwick Funnell is Professor of Accounting and Public Sector Accountability and Head of Accounting at Kent Business School.

Research Interests

Management accounting, public sector accountability and auditing and accounting history. The greatest part of his public sector research has been prompted by threats that have arisen from public sector reforms over the past two decades to institutions and practices designed to ensure the accountability of governments.


Professor Funnell's accounting history research has mainly arisen from his interest in the evolution of institutions of public sector accountability and constitutional requirements. He is a recognised authority in the history of public sector accountability and audit during the 19th and 20th centuries in Britain and Australia and the consequences of new public management reforms for public sector accountability. Outside his public sector accounting history interests, his publications reflect a concern for the way in which accounting has been used as a tool of political ideologies and, invariably, the dramatic consequences when this occurs.

His paper Accounting in the Service of the Holocaust has attracted especially significant attention internationally since it was published. The importance of the paper was also recognised when Yad Vashem, the Jewish Holocaust Memorial in Jerusalem, sent the author a certificate and letter expressing their appreciation for the contributions of the paper to the history of the Holocaust and that they had included the paper in their collection of books and papers considered significant to our memory of the Holocaust.

Teaching

Professor Funnell teaches primarily management accounting and management control systems.

Supervision

Current Supervisees
  • Orie Miyazawa: Cultural Legacies and Their Implications for Accounting and Accountability in Modern Japan.
Past Supervisees
  • R Jupe: Privatisation and the Failure of Regulation. (2011)
  • S Robertson: Accounting in the Dutch East India Company 1601-1623. (2010)
  • L Moerman: A Theological Critique of the Heavily Indebted Poor Countries Debt Initiative: Redefining the Sovereign Debtor and Creditor Relationship. (2009)
  • M Wade: The Credibility of Performance Audit. (2008)
  • B Bubaker: Accounting for Development in Libya. (2007)
  • R Ahmed: Strategic Management Accounting in Local Government. (2005)
  • J Banos: Discourse, power and accounting: A Foucauldian Analysis of the case of the New Settlements of Sierra Morena and Andalucia (1767-1772). (2003)
  • S Dobbs: Common Law Recognition of Opportunity Costs: The Classification Dilemma and the Religious Legacy. (2003)
  • J Nagy: From Accounting, to Accountability, to Accommodation: Economic Rationalism, Audit Quality and the Victorian Audit Office 1992-1999. (2003)

Professional

Professor Funnell is a member of several professional bodies, including membership as a Certified Practising Accountant.

Publications

Also view these in the Kent Academic Repository

Article

  • Bigoni, M. et al. (2018). Accounting and raison d'État in the Grand Duchy of Tuscany: Reopening the University of Pisa (1543–1609). Critical Perspectives on Accounting [Online] 56:1-19. Available at: http://dx.doi.org/10.1016/j.cpa.2017.12.008.
  • Antonelli, V. et al. (2018). Accounting and the Banality of Evil: Expropriation of Jewish Property in Fascist Italy (1939-1945). Accounting, Auditing & Accountability Journal [Online]. Available at: http://dx.doi.org/10.1108/AAAJ-11-2016-2783.
  • Funnell, W., Antonelli, V. and D'Alessio, R. (2018). Accounting and Psychiatric Power in Italy: The Royal Insane Hospital of Turin in the 19th Century. Critical Perspectives on Accounting [Online]. Available at: https://doi.org/10.1016/j.cpa.2018.08.004.
  • Bernal, M., Pinzón, P. and Funnell, W. (2018). Accounting for the male domination through legislative empowerment of upper-middle class women in the early nineteenth century Spain. Accounting, Auditing & Accountability Journal [Online] 31:1174-1198. Available at: https://doi.org/10.1108/AAAJ-04-2014-1664.
  • Shiwakoti, R., Iqbal, A. and Funnell, W. (2018). Organizational Form, Business Strategies and the Demise of Demutualized Building Societies in the UK, 1987-2007. Journal of Banking and Finance [Online]. Available at: https://doi.org/10.1016/j.jbankfin.2018.05.002.
  • Papi, L. et al. (2018). Accounting for Power and Resistance: the University of Ferrara under the Fascist Regime in Italy. Critical Perspectives on Accounting [Online]. Available at: https://doi.org/10.1016/j.cpa.2018.11.001.
  • Funnell, W. and Antoneli, V. (2017). Accounting for Madness: The Real Case dei Matti of Palermo 1824-1860. Accounting, Auditing & Accountability Journal [Online] 30. Available at: https://doi.org/10.1108/AAAJ-05-2015-2047.
  • Jupe, R. and Funnell, W. (2017). A highly successful model? The rail franchising business in Britain. Business History [Online] 59:844-876. Available at: http://dx.doi.org/10.1080/00076791.2016.1270268.
  • Mann, I., Funnell, W. and Jupe, R. (2016). The Liberal Contest for Double-Entry Bookkeeping in British Government. Accounting, Auditing & Accountability Journal [Online] 29:739-766. Available at: http://dx.doi.org/10.1108/AAAJ-04-2014-1682.
  • Funnell, W., Jupe, R. and Wade, M. (2016). Stakeholder perceptions of performance audit credibility. Accounting and Business Research [Online] 46:601-619. Available at: http://dx.doi.org/10.1080/00014788.2016.1157680.
  • Funnell, W., Maran, L. and Bacci, E. (2015). Accounting and the Management of Power: Napoleon's Occupation of the Commune of Ferrara. Critical Perspectives on Accounting [Online] 34:60-78. Available at: http://dx.doi.org/10.1016/j.cpa.2015.10.008.
  • Funnell, W. and Banos Sanchez-Matamoros, J. (2015). War or the Business of God: Sacred Mission, Accounting and Spanish Military Hospitals in the 18th Century. Accounting, Auditing & Accountability Journal [Online] 28:434-459. Available at: http://dx.doi.org/10.1108/AAAJ-01-2014-1588.
  • Jupe, R. and Funnell, W. (2015). Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry. Critical Perspectives on Accounting [Online] 29:65-85. Available at: http:// dx.doi.org/10.1016/j.cpa.2015.02.001.
  • Funnell, W. (2015). Performance Auditing and Adjudicating Political Disputes. Financial Accountability and Management [Online] 31:92-111. Available at: http://dx.doi.org/10.1111/faam.12046.
  • Bigoni, M., Gagliardo, E. and Funnell, W. (2014). Contabilità e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo. Contabilità e cultura aziendale [Online]:55-83. Available at: http://dx.doi.org/10.3280/CCA2014-001005.
  • Funnell, W. and Walker, S. (2014). Accounting for victory. Accounting History Review.
  • Bigoni, M. and Funnell, W. (2014). Ancestors of Governmentality: Accounting and Pastoral Power in the 15th century. Critical Perspectives on Accounting [Online] 27:160-176. Available at: http://dx.doi.org/10.1016/j.cpa.2014.05.001.
  • Bigoni, M., Deidda Gagliardo, E. and Funnell, W. (2013). Rethinking the sacred and secular divide: Accounting and accountability practices in the Diocese of Ferrara (1431-1457). Accounting, Auditing & Accountability Journal [Online] 26:567-594. Available at: http://dx.doi.org/10.1108/09513571311327462.
  • Funnell, W. and Wade, M. (2012). Negotiating the Credibility of Performance Auditing. Critical Perspectives on Accounting [Online] 23:434-450. Available at: http://dx.doi.org/10.1016/j.cpa.2012.04.005.
  • Robertson, J. and Funnell, W. (2012). The Dutch East-India Company and Accounting for Social Capital at the Dawn of Modern Capitalism 1602-1623. Accounting, Organizations and Society [Online] 37:342-360. Available at: http://dx.doi.org/10.1016/j.aos.2012.03.002.
  • Funnell, W. (2011). Keeping secrets? Or what government performance auditors might not need to know. Critical Perspectives on Accounting [Online] 22:714-721. Available at: http://dx.doi.org/10.1016/j.cpa.2010.02.007.
  • Funnell, W. (2011). Social Reform, Military Accounting and the Pursuit of Economy during the Liberal Apotheosis, 1906-1912. Accounting, Business & Financial History 21:69-93.
  • Funnell, W. and Robertson, J. (2011). Capitalist accounting in sixteenth century Holland: Hanseatic influences and the Sombart thesis. Accounting, Auditing & Accountability Journal [Online] 24:560-586. Available at: http://dx.doi.org/10.1108/09513571111139102.
  • Funnell, W. and Chwastiak, M. (2010). Accounting and the military. Accounting History [Online] 15:147-152. Available at: http://dx.doi.org/10.1177/1032373209359320.
  • Funnell, W. (2010). On his majesty's secret service: accounting for the secret service in a time of national peril 1782-1806. Accounting Historians Journal 37:29-52.
  • Funnell, W. and Oldroyd, D. (2009). Accounting and the Moral Economy of Illness in Victorian England: the Newcastle Infirmary 1850 to 1887. Accounting, Auditing & Accountability Journal [Online] 22:525-552. Available at: http://dx.doi.org/10.1108/09513570910955434.
  • Funnell, W. (2008). The Proper Trust of Liberty: The American War of Independence, Economical Reform and the Constitutional Protections of Accounting. Accounting History [Online] 13:7-32. Available at: http://dx.doi.org/10.1177/1032373207083925.
  • Funnell, W. (2007). The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting. Accounting, Business & Financial History [Online] 17:265-283. Available at: http://dx.doi.org/10.1080/09585200701376618.
  • Funnell, W. (2007). Accounting and the Virtues of Anarchy. Australasian Accounting Business & Finance Journal [Online] 1:18-27. Available at: http://ro.uow.edu.au/aabfj/vol1/iss1/2/.
  • Funnell, W. (2007). Evidence, myths and informed debate in accounting history: A reply to Arnold and McCartney. Critical Perspectives on Accounting [Online] 18:297-298. Available at: http://dx.doi.org/10.1016/j.cpa.2005.06.001.
  • Funnell, W. (2006). National Efficiency, Military Accounting and the Business of War. Critical Perspectives on Accounting 17:719 - 751.
  • Mak, T. et al. (2005). Audit, Accountability and An Auditor's Ethical Dilemma: A Case Study of HIH Insurance. Asian Review of Accounting [Online] 13:18-35. Available at: http://dx.doi.org/10.1108/eb060785.
  • Funnell, W. (2005). Accounting on the Frontline: Cost Accounting, Military Efficiency and the South African War. Accounting and Business Research 35:307 - 326.
  • Funnell, W. and Deo, H. (2005). Weberian Theoretical Implications on Development Banking Historical Research: Past, Present and Future. Journal of American Academy of Business 6:191 - 196.
  • Funnell, W. (2004). Further Evidence of the Roots of Public Sector Operational (Value-for-Money) Auditing: A reply to Flesher and Zarzeski. Accounting and Business Research 34:215 - 22.
  • Funnell, W. (2004). Towards the Great Desideratum: The Unification of the Accounting Bodies in England 1870 - 1880 (Review). Accounting History 9:111 - 113.
  • Funnell, W. (2004). Victorian Parsimony and the Early Champions of Modern Public Sector Audit. Accounting History 9:25 - 60.
  • Funnell, W. (2004). Accounting in the Pursuit of Utopia: The Possibility of Perfection in Paraguay. Accounting Historians Journal [Online] 31:57 - 92. Available at: http://ro.uow.edu.au/era/81.
  • Funnell, W. (2003). Enduring Fundamentals: Constitutional Accountability and Auditors-General in the Reluctant State. Critical Perspectives on Accounting [Online] 14:107 - 32. Available at: http://dx.doi.org/10.1006/cpac.2002.0519.
  • Funnell, W. and Mahdavi, G. (2003). Public Sector Accountability and Accounting Information Systems in the Islamic Republic of Iran. Iranian Journal of Information Science and Technology 1:32 - 45.
  • Funnell, W. (2002). Making History Count: The Importance of Accounting History. Australian Historical Bulletin 94:10 - 23.
  • Funnell, W. (2001). Accounting for Justice: Entitlement, Wand and the Irish Famine of 1845-7. Accounting Historians Journal 28:187 - 208.
  • Funnell, W. (2001). Distortions of History, Accounting and the Paradox of Werner Sombart. Abacus [Online] 12:55 - 78. Available at: http://dx.doi.org/10.1111/1467-6281.00074.

Book section

  • Bigoni, M., Deidda Gagliardo, E. and Funnell, W. (2018). Accounting and the Diffusion of Sacred Values in the Diocese of Ferrara (1431-1457). in: Bigoni, M. and Funnell, W. N. eds. The Italian and Iberian Influence in Accounting History. The Imperative of Power. New York and London: Routledge, pp. 19-40. Available at: https://www.routledge.com/The-Italian-and-Iberian-Influence-in-Accounting-History-The-Imperative/Bigoni-Funnell/p/book/9781138048478.
  • Bigoni, M. et al. (2018). Giovanni Antonio Moschetti's Universal Trattato: an unexplored contribution to accounting theory and practice. in: Sargiacomo, M. et al. eds. The origins of accounting culture: The Venetian connection. Routledge, pp. 84-100. Available at: https://www.routledge.com/The-origins-of-accounting-culture-The-Venetian-Connection/Sargiacomo-Coronella-Mio-Sostero-Di-Pietra/p/book/9781138103610.
  • Bigoni, M. and Funnell, W. (2017). Accounting and the Restoration of Pastoral Power in the 15th-century Roman Catholic Church. in: Bigoni, M. and Funnell, W. N. eds. The Italian and Iberian Influence in Accounting History. The Imperative of Power. New York and London: Routledge, pp. 63-88. Available at: https://www.routledge.com/9781138048478.
  • Bigoni, M. and Funnell, W. (2017). The Imperative of Power: Accounting in Diverse Settings. in: Bigoni, M. and Funnell, W. N. eds. The Italian and Iberian Influence in Accounting History. The Imperative of Power. New York and London: Routledge, pp. 1-16. Available at: https://www.routledge.com/9781138048478.
  • Funnell, W. (2009). Military Accounting. in: Edwards, J. R. and Walker, S. P. eds. Routledge Companion to Accounting History. London: Taylor & Francis Ltd, pp. 561-578.
  • Fleishman, R. and Funnell, W. (2007). The relevance of the past. in: Hopper, T. M., Scapens, R. and Northcott, D. eds. Issues in Management Accounting. United Kingdom: Pearson Education Limited, pp. 377-398.

Conference or workshop item

  • Bigoni, M. et al. (2016). Accounting for the fascist ethical state: the "duce" on stage at the alla Scala opera house (1922-1943). in: 14th World Congress of Accounting Historians.. Available at: http://www.wcah2016.org/pdf/wcah2016_programme.pdf.
  • Funnell, W. (2006). The Proper Trust of Liberty. The American War of Independence, Economical Reform and the Constitutional Protections of Accounting.
  • Funnell, W. (2005). Research in the History of Public Sector Accounting. in: School of Business and Economics, Exeter.
  • Funnell, W. (2005). The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting. in: Accounting and Business History Conference.
  • Funnell, W. (2004). Lord Rosebery, the Business of Government and National Efficiency.
  • Funnell, W. (2004). National Efficiency, Richard Haldane and War. in: World Congress of Accounting Historians/American Academy of Accounting Historians.
  • Funnell, W. (2004). The London School of Economics and Cost Accounting Reforms in the British Army, 1907-25. in: Management School Seminar, Massey University, New Zealand.
  • Funnell, W. (2003). The Genocidal Possibilities of Accounting: The Holocaust.
  • Funnell, W. (2003). Accounting for Justice: Entitlements, Need and the Irish Potato Famine 1845-7.
  • Funnell, W. (2003). Public Accounts Committees and their Relationship with Officers of Parliament: The Old and the New. in: Biennial Conference of Public Accounts Committees and Similar Committees/Commonwealth Association of Public Accounts Committees.
  • Funnell, W. (2003). Accounting in the Pursuit of Utopia: The Possibility of Perfection in Paraguay.
  • Funnell, W. (2003). Nineteenth Century Manifestations of the Social Impact of Accounting.
  • Funnell, W. (2001). Public Law Protections, Auditors-General and Accountability in the New Contracting Environment. in: School of Accounting and Law Seminar, Massey University.
  • Funnell, W. (2001). The Relevance of Auditors-General in the Reformed Public Sector.
  • Funnell, W. (2001). Public Sector Audit in the New Public Management State. in: Biennal Conference of Australasian Council of Auditors-General/Commonwealth Association of Public Accounts Committees.
  • Funnell, W. (2001). The Citizen's Champion: Auditors-General and Public Law Protections. in: Public Sector Accounting.
  • Funnell, W. (2001). The Chapel and the Counting House: Is there a Place for Religion in Accounting History? in: 8th World Congress of Accounting Historians/Academy of Accounting Historians.

Book

  • Jupe, R., Funnell, W. and Anderson, J. (2009). In Government We Trust: Market Failure and the Delusions of Privatisation. Pluto Press.
  • Funnell, W. (2003). Accounting for War. Accounting and Finance Academic Press.
  • Funnell, W. (2000). Government by Fiat: The Retreat from Responsibility. Sydney: University of NSW Press.

Edited book

  • Bigoni, M. and Funnell, W.N. eds. (2018). The Italian and Iberian Influence in Accounting History. The Imperative of Power. [Online]. New York and London: Routledge. Available at: https://www.routledge.com/The-Italian-and-Iberian-Influence-in-Accounting-History-The-Imperative/Bigoni-Funnell/p/book/9781138048478.

Review

  • Funnell, W. (2007). Audit in a democracy: The Australian model of public sector audit and its application to emerging markets. Public Administration and Development [Online] 27:92 -92. Available at: http://dx.doi.org/10.1002/pad.436.

Forthcoming

  • Maran, L. and Funnell, W. (2018). Accounting and the enactment of power: Municipal Reform by Peter Leopold 1774-1775. Accounting, Auditing & Accountability Journal.
Total publications in KAR: 72 [See all in KAR]