Dr.Cunningham currently collaborates with colleagues at the University of Gävle on accounting aspects of sustainability. Recent activities have involved theoretical development of sustainable enterprise theory, and models of sustainable reporting using sustainable accounting indicators. Using his expertise in management accounting and management control systems, the next research projects will develop management accounting of sustainability.
In his research career, Dr. Cunningham has focused on accounting issues of multinational enterprises; management control systems, especially in multinational contexts.
Various topics in accounting implications of sustainability including theoretical frameworks in various stages of completion with colleagues at Gävle University in Sweden.
“Critical Analysis of Accounting-based Incentives in non-Anglo-Saxon multinationals: Findings from Swedish Multinationals in Japan and Korea.” Presented at conferences and workshops. (With Andreas Franzén and Linus Rogulla)
“The impact of IFRS on reporting for business combinations: a longitudinal analysis using the telecommunications industry”, being presented at research meetings including Financial Accounting conference of British Accounting and Finance Association, Bristol, July 2013 and Workshop on European Financial Reporting, Valencia, September 2013. Expected to be suibmitted to European Accounting Review. (With Mario Carrara, and Lars G. Hassel).