Professor Sheila Ellwood

Professor Sheila Ellwood

Professor Sheila Ellwood
Professor of Financial Reporting

2.08, 15-19 Tyndalls Park Road,
The Priory Road Complex, Priory Road, Clifton
BS8 1TU
(See a map)

sheila.ellwood@bristol.ac.uk

Telephone Number (0117) 39 41482

Department of Accounting and Finance

Personal profile

 BSc(Econ), MSc, PhD, CPFA.

Research

Professor Ellwood's research in financial reporting, management accounting and auditing maintains a public service focus. She researches the impact of convergence of financial reporting practice across different modes of provision (NHS foundation trusts, not-for-profit sector and commercial companies). She was a non executive director of a large NHS Trust where she chaired the audit and finance committees and a member of the UK Treasury Panels on accounting for NHS and healthcare charities (2010-11) and the introduction of IFRS15 (2015- ).  She has recently completed a three year NIHR research project (£467K) on patient costing with professors from Manchester Business School.

 

Teaching

ACCG30012: Financial Reporting
ECONM2028: MSc International Financial Accounting

Fields of interest

Financial reporting, Management accounting, Auditing




Latest publications

  1. Ellwood, SM & Garcia-Lacalle, J, 2018, ‘New development: Women with altitude—exploring the influence of female presence and leadership on boards of directors’. Public Money and Management, vol 38., pp. 73-78
  2. Ellwood, SM & Newberry, SM, 2016, ‘New development: The conceptual underpinnings of international public sector accounting’. Public Money and Management, vol 36., pp. 231-234
  3. Ellwood, S, Llewellyn, S, Chambers, N, Begkos, C & Wood, C, 2016, ‘Patient-level information and costing systems (PLICS): a mixed methods study of current practice and future potential for the NHS health economy’. National Institute of Health Research (NIHR) Health Services and Delivery
  4. Ellwood, S & Greenwood, M, 2016, ‘Accounting for Heritage Assets: Does measuring economic value 'kill the cat'?’. Critical Perspectives on Accounting, vol 38., pp. 1-13
  5. Ellwood, SM & Garcia-Lacalle, J, 2015, ‘The removal of a specialist oversight body for local public audit: Insights from the health service in England’. Financial Accountability and Management, vol 31., pp. 219-242
  6. Ellwood, S & Garcia-Lacalle, J, 2015, ‘Examining Audit Committees in the Corporate Governance of Public Bodies’. Public Management Review.
  7. Ellwood, SM & Garcia-Lacalle, J, 2015, ‘The influence of presence and position of women on the boards of directors: The case of NHS Foundation Trusts’. Journal of Business Ethics, vol 130., pp. 69-84
  8. Ellwood, SM & Garcia-Lacalle, J, 2013, ‘The removal of a specialist oversight body for local public audit: insights from the health service in England’. Social Science Research Network (SSRN) working paper, pp. 1-31
  9. Ellwood, S & Garcia-Lacalle, J, 2012, ‘Local public audit -the changing landscape’. Public Money and Management, vol 32.
  10. Ellwood, S & Garcia-Lacalle, J, 2012, ‘Old wine in new bottles: IFRS adoption in NHS Foundation Trusts’. Public Money and Management, vol 32., pp. 335-342
  11. Ellwood, SM & Garcia-Lacalle, J, 2012, ‘No-one to watch over us’. Public Finance, vol June 2012., pp. 12-13
  12. Ellwood, SM & Knowles, CA, 2012, ‘Accounting for what we treasure’. M & H Museum and Heritage., pp. 19-20
  13. Ellwood, S & D.Rixon, [V, 2011, ‘Reporting for Public Sector Agencies: A stakeholder model’. in: ABall , SPOsborne (eds) Social Accounting and Public Management. Routledge, pp. 117 - 130
  14. Ellwood, S, 2009, ‘Accounting for (A) Public Good: Public Healthcare in England’. Financial Accountability and Management, vol 25., pp. 411 - 433
  15. Ellwood, SM & Wynne, A, 2009, ‘The World of Accruals: questioning the universal validity of accruals accounting: The world of accruals’. in: International Trends and Experiences in Government Accounting. Ministry of Finance (China), National Treasury Division, China, pp. 133-145
  16. Ellwood, S, 2008, ‘Accounting for Public Hospitals: A Case Study of Modified GAAP’. Abacus, vol 44., pp. 399 - 422
  17. Ellwood, S & Newberry, S, 2007, ‘Public sector accrual accounting: institutionalising neo-liberal principles?’. Accounting, Auditing and Accountability Journal, vol 20 (4)., pp. 549 - 573
  18. Ellwood, S & Newberry, S, 2006, ‘A bridge too far: a common conceptual framework for commerical and public benefit entities’. Accounting and Business Research, vol 36 (1)., pp. 19 - 32
  19. I, Basioudis, G, & Ellwood, S, 2005, ‘An Empirical Investigation of Price Competition and Industry Specialisation in NHS Audit Services’. Financial Accountability and Management, vol 21 (2)., pp. 219 - 248
  20. Basioudis, I & Ellwood, S, 2005, ‘External audit in the National Health Service in England and Wales: A study of an oversight body's control of auditor remuneration’. Journal of Accounting and Public Policy, vol 24 (3)., pp. 207 - 241
  21. Ellwood, S & Wynne, A, 2003, ‘The Transition to Accrual Accounting in Context’. Public Fund Digest, vol 3 (2)., pp. 74 - 79
  22. Ellwood, S, 2003, ‘Bridging the GAAP across the UK public sector’. Accounting and Business Research, vol 33 (2)., pp. 105 - 121
  23. Ellwood, S & Pearce, G, 2002, ‘Modernising Local Government: A Role for Parish and Town Councils’. Local Government Studies, vol 28 (2)., pp. 33 - 54
  24. Ellwood, S, 2002, ‘The Financial Reporting (R)evolution in the UK Public Sector’. Journal of Public Budgeting, Accounting and Financial Management, vol 14 (4)., pp. 565 - 594
  25. Ellwood, S, 2000, ‘The NHS Financial Manager in 2010’. Public Money and Management, vol 20 (1)., pp. 23 - 30
  26. Ellwood, S, Tricker, M & Waterston, P, 2000, ‘Power to the Parishes: A (missed) opportunity’. Local Government Studies, vol 26 (2)., pp. 7 - 22
  27. Ellwood, S, 1999, ‘Parish and Town Councils: Left Out in the Cold but Invited to the Party’. Public Money and Management, vol 19 (3)., pp. 7 - 9
  28. Ellwood, S, Green, J & Tricker, M, 1998, ‘Local Council's Use of Section 137: A Financial Review of Parish and Town Councils in England and their discretion to spend under Section 137 of the Local Government Act 1972’. Department of the Environment, Transport and Regions
  29. Ellwood, S, 1997, ‘The Response of Fundholding Family Doctors to Price Signals’. Financial Accountability and Management, vol 13 (4)., pp. 345 - 365
  30. Ellwood, S, 1997, ‘The Response of Fundholding Doctors to the Market’. CIMA Research Foundation
  31. Ellwood, S, 1996, ‘Pricing Services in the UK National Health Service’. Financial Accountability and Management, vol 12 (4)., pp. 281 - 301
  32. Ellwood, S, 1996, ‘Cost-Based Pricing in the NHS Internal Market’. CIMA Research Studies
  33. Ellwood, S, 1996, ‘How did fundholding doctors respond to the market?’. Management Accounting, vol 74 (8)., pp. 24 - 28
  34. Ellwood, S, 1996, ‘Pricing Healthcare’. British Journal of Hospital Medicine, vol 56 (6)., pp. 299 - 301
  35. Ellwood, S, 1996, ‘Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency’. Management Accounting Research, vol 7 (1)., pp. 25 - 51
  36. Ellwood, S, 1995, ‘NHS Costing for Contracting Rules’. Public Money and Management, vol 15 (2)., pp. 41 - 47
  37. Ellwood, S, 1993, ‘Parish and Town Councils: Financial Accountability and Management’. Local Government Studies, vol 19 (3)., pp. 368 - 386
  38. Ellwood, S, 1993, ‘How Accountable are Local Councils?’. Public Finance and Accountancy., pp. 12 - 14
  39. Ellwood, S & Nutley, S, 1992, ‘The Financial Activities of Parish and Town Councils in England’. Public Money and Management, vol 12 (2)., pp. 21 - 27
  40. Ellwood, S & Nutley, S, 1992, ‘A Closer Look at Local Councils’. Public Finance and Accountancy., pp. 19 - 21
  41. Ellwood, S, Nutley, S, Tricker, M & Waterston, P, 1992, ‘A Survey of Parish and Town Councils in England’. Her Majesty's Stationary Office
  42. Ellwood, S, 1992, ‘Cost Methods for NHS Healthcare Contracts’. CIMA Research Foundation

Full publications list in the University of Bristol publications system

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