Staff Profile

Dr Samantha Miles

Reader in Accounting & Finance
Research Lead, Accounting, Finance and Economics

Department of Accounting, Finance and Economics

Location:  C210, Wheatley

Telephone:  +44 (0) 1865 485955

E-mail:  svmiles@brookes.ac.uk


 About Samantha

Sam studied accounting and finance at undergraduate level, international accounting and finance at post graduate level and graduated from the University of Reading with a PhD in comparative international financial statement analysis. Sam worked in industry as a management accountant in the oil and gas industry before embarking on an academic career, building her experience up at the University of Reading and Oxford Brookes University before taking up her first full time post at the University of Bristol. She re-joined Oxford Brookes University in 1998 as a senior research fellow and was appointed Reader in Accounting and Finance in 2001. She has held a range of posts, including the Faculty Research Ethics Office and is currently the Research Lead for the Accounting, Finance and Economics Department

Teaching Expertise and Experience

Throughout her career Sam has taught across most of the modules taught on undergraduate degrees in accounting and finance. Sam is an expert in post graduate education and has led modules on the MBA, MSC Accounting and MSC Finance. Subject specialisms include Corporate Social Responsibility, Financial Reporting, Management Accounting, Corporate Finance, Research Methods and Dissertations. Sam has acted as external examiner for the London School of Economics and the University of Ulster, assessor of professional qualifications for the ACCA and AAT and, has participated on numerous internal validation and quality assurance committees.

PhD supervision

Sam currently supervises 6 PhD students across a range of topics including corporate social responsibility (CSR) reporting, corporate governance and performance management. She would welcome potential applications on CSR and stakeholder theory, management and practice. Recent PhD completions include:

Karen Dennis, Value Drivers within SMEs: Growth and Value Creation within the Context of the Economic Value Added Framework (2013)

Kate Ringham, Corporate Responsibility Reporting in the Foodservice Sector in the UK: A Critical Realist Perspective (2015)

Cathy Burgess, What are the key factors in impact on the ability of unit-based middle-managers to contribute to coporate entrepreneurship? (2015)

 Research

Research Cluster: Accounting in Society

Sam leads the Accounting in Society research cluster. She is a stakeholder theorists and an accounting researcher with research interests in how these two areas overlap as well as in corporate social responsibility in general. She has published widely in the field of stakeholder theory and corporate social responsibility in a range of journals such as the Journal of Management Studies, Journal of Business Ethics, The British Accounting Review, Journal of Business Finance and Accounting, Business Strategy and the Environment, The Accounting Forum, Journal of Communication Management and Eco-Management and Auditing. She is co-author of the widely cited text Stakeholders: Theory and Practice (Oxford University Press). Sam is a founder member of the special interest group on Stakeholders and Value Creation at the Strategic Management Society and is an editor of a forthcoming journal: Stakeholder Theory and Practice, to be launched later this year from the USA. In 2012 Sam was a visiting scholar at the Olsen Centre for Business Ethics at the Darden Graduate School of Business, University of Virginia, the academic home' of Prof. R.E. Freeman, the originator and seminal contributor to Stakeholder Theory. Sam has given keynote speeches on stakeholder theory, the latest at the On the Organization' conference at the Said Business School, University of Oxford in August 2014. Grants awarded

£7,000, Evaluation of the Better Business Pack: An Environmental Initiative aimed at SMEs (WWF) with A.L. Friedman (University of Bristol)

£10,854 Corporate Social Reporting and Ethical Investment (ACCA), with A.L. Friedman (University of Bristol)

£37,496 2nd Stage: Evaluation of the Better Business Pack (WWF), with A.L. Friedman (University of Bristol)

Links to External Sources

Google Scholar

Research Gate

 Journal articles

  • Miles, S. (2015) 'Stakeholder Theory Classification: A Theoretical and Empirical Evaluation of Definitions', Journal of Business Ethics, vol. , no. , pp. 1-23, January, ISSN 0167-4544.

  • Miles, S. (2012) 'Stakeholders: essentially contested or just confused', Journal of Business Ethics, vol. 108, no. 3, pp. 285-298, January, ISSN 0167-4544.

  • Miles, S., Heaton, P. and Duhan, S. (2012) 'Dynamic Mapping of Stakeholders for dealing with plant closure complexity', Social Business, vol. 2, no. 2, pp. 95-119, January, ISSN 2044-4087.

  • Altinay, L. and Miles, S. (2006) 'International franchising decision-making: an application of stakeholder theory', Service Industries Journal, vol. 26, no. 4, pp. 421-436, June, ISSN 0264-2069.

  • Hammond, K. and Miles, S. (2004) 'Assessing quality assessment of corporate social reporting: UK perspectives', Accounting Forum, vol. 28, no. 1, pp. 61-79, March, ISSN 0155-9982.

  • Friedman, A. L. and Miles, S. (2004) 'Stakeholder theory and communication practice', Journal of Communication Management, vol. 9, no. 1, pp. 95-97, January, ISSN 1363-254X.

  • Friedman, A. L. and Miles, S. (2002) 'SMEs and the environment: evaluating dissemination routes and handholding levels', Business Strategy and the Environment, vol. 11, no. 5, pp. 324-341, September, ISSN 0964-4733.

  • Friedman, A. L. and Miles, S. (2002) 'Developing stakeholder theory', Journal of Management Studies, vol. 39, no. 1, pp. 1-21, January, ISSN 0022-2380.

  • Friedman, A. L. and Miles, S. (2001) 'Socially responsible investment and corporate social and environmental reporting in the UK: an exploratory study', British Accounting Review, vol. 33, no. 4, pp. 523-548, December, ISSN 0890-8389.

  • Friedman, A. L. and Miles, S. (2001) 'SMEs and the environment: two case studies', Eco-Management and Auditing, vol. 8, no. 4, pp. 200-209, December, ISSN 0968-9427.

  • Friedman, A. L. and Miles, S. (2000) 'Developing stakeholder theory: a social realist framework', Journal of Management Studies, vol. vol, no. no, pp. pp, January, ISSN 0022-2380.

  • Friedman, A. L., Miles, S. and Adams, C. (2000) 'Small and medium sized enterprises and the environment: evaluation of a specific initiative aimed at all small and medium sized enterprises', Journal of Small Business and Enterprise Development, vol. 7, no. 4, pp. 1-18, January, ISSN 1462-6004.

  • Miles, S. and Nobes, C. W. (1998) 'The use of foreign accounting data in UK financial institutions', Journal of Business, Finance and Accounting, vol. 25, no. 3&4, pp. 309-328, April, ISSN 0306-686X.

  •  Other publications including books, book chapters and reports

  • Friedman, A. L. and Miles, S. (2006) 'Stakeholders: Theory and Practice', , Oxford University Press, Oxford: , ISBN 13: 9780199269860; 10: 0199269866.

  • Miles, S., Hammond, K. and Firiedman, A. L. (2002) 'Social and Environmental Reporting and Ethical Investment, ACCA Report No 77'. ACCA Report No 77 CAET: London.

  • Miles, S., Friedman, A. L., Adams, C. and Davis, K. (2001) 'Evaluation of the Better Business Pack', , Parn: Bristol, ISBN 0-9538347-1-9.

  • Miles, S. and Nobes, C. W. (1999) 'The Use of Foreign Financial Accounting Data in UK Financial Institutions', in Nobes, C., ed. ', , International Accounting and Comparative Financial Reporting: Selective Essays, pp. 117-136, Edward Elgar: : Cheltenham, ISBN 185898-9744.

  •  Conferences

  • Miles, S. (2011) 'Stakeholder definitions: profusion and confusion'. Paper presented at the 1st interdisciplinary conference on Stakeholders, EIASM, Barcelona, June.

  • Miles, S. (2011) 'Stakeholders: essentially contested or just confused'. Paper presented at the 1st interdisciplinary conference on Stakeholders, EIASM, Barcelona, June.

  • Miles, S. (2003) 'Exploring the social construction of stakeholder management in the UK'. Paper presented at the Academy of Management, Seattle, USA, July.

  • Miles, S. (2002) 'Corporate motivation for voluntary social disclosure: UK evidence'. Paper presented at the British Accounting Association Conference, Jersey, April.

  • Miles, S. (2001) 'Corporate motivation for voluntary social disclosure: UK evidence'. Paper presented at the SEAG Annual Conference, Oxford, September.

  • Miles, S. (2001) 'Corporate social reporting and quality assessment: UK perspectives'. Paper presented at the SEAG Annual Conference, Oxford, September.

  • Miles, S. (2001) 'Socially responsible investment and corporate social environmental reporting in the UK: an exploratory study'. Paper presented at the APIRA Accounting Conference, University of South Australia, Adelaide, Australia, July.

  • Friedman, A. L. and Miles, S. (2000) 'Developing stakeholder theory'. Paper presented at the European Accounting Association Annual Conference, Munich, Germany, March.

  • Miles, S. and Nobes, C. W. (1996) 'The use of foreign accounting data in UK financial institutions'. Paper presented at the British Accounting Annual conference, Winchester, March.