Musa Mangena

Musa Mangena

External Supervisor

Nottingham Business School

Staff Group(s)
Department of Accounting and Finance

Role

Professor Mangena's role includes both research and teaching. His main research encompasses corporate governance, corporate disclosure and corporate sustainability. His teaching interests are in the areas of financial accounting, management accounting, corporate reporting and, corporate governance and accountability. He is currently module leader for the MBA/MSc Corporate Governance and Accountability module. He also contributes to research methods modules on the Doctor of Business Administration (DBA), MSc and undergraduate programmes and to the Accountability of Corporations module on the undergraduate programme. Musa also supervises PhD and DBA students as well as masters and undergraduate dissertations in his areas of expertise.

Musa is currently the Head of the Accounting, Governance and Risk Research Group, a member of the Research Strategy Group and DBA Progression Board.

Career overview

Musa joined the Nottingham Business School as a Professor of Accounting and Corporate Governance in 2011. He previously held positions of Senior Lecturer in Accounting at the University of Bradford School of Management and Lecturer at the University of Bedfordshire. Over his academic career, he has taught on a wide range of postgraduate and undergraduate modules, including Business Accounting (MBA); Accounting and Finance (MSc); Strategic Accounting (MSc/undergraduate); Corporate Governance and Accountability (MSc/MBA); Corporate Reporting and International Accounting (Level 3); Financial Accounting (Level 2) and Introduction to Accounting and Finance (Level 1). He has also undertaken other academic roles including deputy head of accounting and finance department, directorship of BSc and MSc accounting and finance programmes; chair of the examination board, membership of course approval and review team and Doctoral Research Board.

Prior to joining academia, Musa spent many years in the financial services sector where he held senior positions in different functions such as banking operations, financial markets operations and finance and administration. In his last position, Musa was managing a US$75 million World Bank funded project on enterprise development in Africa, supporting small and medium-scale enterprises (SMEs).

Research areas

Musa's research interests are concentrated in three main streams:

  • Corporate governance in both developed and developing countries, with particular focus on Africa. In this stream, Musa seeks to understand the antecedents and consequences of corporate governance arrangements in different organisational settings. He examines the different aspects of corporate governance including corporate boards; audit committees; executive remuneration; ownership structures and their effects on organisational outcomes such as corporate sustainability, disclosure, performance, financial distress, cost of capital, etc. He also considers the governance role of socially responsible investments, with a focus on how they influence sustainable and equitable growth.
  • Firm disclosure policy and consequences, in which he seeks to understand firms' disclosure strategies in the different reporting media and the consequences of such disclosure strategies. In this context, he examines voluntary reporting, intellectual capital reporting, key performance indicators (KPIs) reporting, and corporate social responsibility reporting. Musa also examines the information needs of the stock market participants, particularly investment analysts, and how they use the firm information in making decisions.
  • He also has examined the behavioural and organisational effects of budgeting and performance measurement systems and is also interested in the management of intellectual capital and its effects on performance in small and medium scale enterprises (SMEs).

Musa has supervised a number of PhD students to completion and continues to supervise PhD students in the above areas of research interest.

Musa's work has been published in top international academic journals such as British Journal of Management; British Accounting Review; The International Journal of Accounting; European Accounting Review; Accounting and Business Research; Journal of Accounting, Auditing and Finance and Journal of International Financial Management and Accounting. His work has also been published in research reports by the Institute of Chartered Accountants of Scotland, and appeared in professional magazines such as CA Magazine. He also edited the book: Accounting in Africa, Research in Accounting in Emerging Economies (Volume 12A; 2012) published by Emerald Group Publishing.

Current projects by Professor Mangena include:

  • Governance role of socially responsible investments (with Professor Steven Tankiso Moloi, University of Johannesburg)
  • Extractive industries governance (with Dr Hafez Abdo, NBS)
  • Corporate governance and SOEs in developing countries (Dr Tabani Ndlovu and Dr Francis Neshamba, NBS)

His funded research projects include:

  • The Institute of Chartered Accountants of Scotland (£12,000 in 2008): Intellectual Capital Disclosure Practices and Cost of Equity Capital (with Prof Richard Pike and Dr Jing Li, Bradford University School of Management)
  • The Institute of Chartered Accountants of Scotland (£2,000 in 2009): Business Review and Key Performance Indicators Reporting (with Prof Ven Tauringana, University of Southampton).
  • Ernst & Young (£1,500 in 2009): Corporate Boards and Ownership Structure and Firm Performance in an Environment of Severe Political and Economic Uncertainty (with Prof Ven Tauringana, University of Southampton and Dr Eddie Chamisa, University of Cape Town);
  • The Institute of Chartered Accountants of Scotland (£750 in 2007): Complimentary Narrative Commentary in UK Annual Reports (with Prof Ven Tauringana, University of Southampton).

Awards:

  • The Vernon Zimmerman Best Paper Award (with Tauringana, V. and Chamisa, E) for the paper: Corporate boards, ownership structure and firm performance in an environment of severe political and economic crisis, at the 22nd Asia-Pacific International Accounting Conference, Gold Coast, Australia in November 2010 (paper was later published in the British Journal of Management 2012).
  • Emerald Literati Award for Excellence Citations for the paper The effects of audit committee characteristics on intellectual capital disclosures, British Accounting Review, 44 (2):98-110. http://www.emeraldgrouppublishing.com/authors/literati/citations/awards.htm?id=2015

External activity

Professional Activities:

  • Member of ICSA: The Governance Institute
  • Member of the Higher Education Academy
  • Member of the British Accounting and Finance Association
  • Member of the European Accounting Association
  • Member of the American Accounting Association
  • Member of Academy of Management
  • Member of the African Accounting and Finance Association

Editorial and Review Activities:

  • Associate Editor, Journal of Applied Accounting Research (since 2016)
  • Editorial Board Member of the Journal of Accounting in Emerging Economies and Financial Reporting
  • Joint Guest Editor, Journal of Applied Accounting Research, Special issue on Accounting for value and Governance (2014)
  • Joint Guest Editor, Research in Accounting in Emerging Economies, Special Volume on Accounting in Africa (2012).
  • Ad hoc reviewer for several academic journals (e.g., British Journal of Management; British Accounting Review; Corporate Governance: An International Review) and research funding bodies [e.g., Qatar National Research Fund, Social Sciences and Humanities Research Council of Canada (SSHRC)]

Other Activities:

Invited Speaker

  • Invited guest speaker at the discussion event: Intellectual Capital Reporting: The Way Forward, organised by the Institute of Chartered Accountants of Scotland and The Intellectual Assets Centre, Edinburgh in 2010.
  • Invited keynote speaker at the 4th Global Conference on Business and Social Sciences on Contemporary Issues in Management and Social Science Research, Dubai, 14-15 November 2016

External Examining

  • Programme and module external examiner, MSc Finance and Investment degree, Coventry University, 2013—
  • Programme and module external examiner for the BSc Accounting and Finance, Edinburgh Napier University, Scotland; 2008-2012
  • Module external examiner for the MSc Accounting and Financial Management, University of York; 2012-2016
  • External assessor for the MSc Accounting and Finance programme, University of Hull, 2012
  • External PhD Examiner at universities such as the Open University, University of Southampton, University of Birmingham, University of Nottingham, University of Sheffield, University of Cape Town (South Africa), University of KwaZulu-Natal, University of Ghana, Bournemouth University, Multimedia University (Malaysia).

Sponsors and collaborators

Musa’s work has been funded by The Institute of Chartered Accountants of Scotland, and Ernst & Young

Musa collaborations include the University of Bradford (Dr Jing Li); University of Cape Town, South Africa (Dr Eddie Chamisa); University of Southampton (Professor Ven Tauringana); University of Johannesburg (Professor Steven Tankiso Moloi); University of York, Canada (Dr Nelson Waweru); University of Castilla La-Mancha, Spain (Professor Montse Manzaneque-Lizano and Dr Alba Maria Priego)

Press expertise

Professor Mangena can provide comments on issues related to corporate governance and accountability