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Will Seal

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Emeritus Professor Management Accounting

Former Professor of Management Accounting. Will has held chairs at the universities of Essex, Birmingham and Southampton. Will has published extensively in books and in professional and academic journals. He is a member of the centre for global service sourcing in the school of Business & Economics at Loughborough University. His main research interests are the relationship between theory and practice in management, strategic control, shared services, supply chain management, and lean operations.


Seal, W (with Mattimoe, R.) (2014) Controlling Strategy through Dialectical Management. Management Accounting Research, pp  230-243.

(with L.Ye) (2014) The balanced scorecard and the construction of a management control discourse, Journal of Accounting & Organizational Change. Forthcoming in special edition on the balanced scorecard.

(with Ian Herbert) Shared service centres and the role of the finance function: advancing the Iron Cage?Journal of Accounting & Organizational Change, Vol. 9 No. 2, 2013. pp. 188-205.

(with I.Herbert)  Shared Services as an organisational hybrid and the role of  management accounting, British Accounting Review, 44(2) 2012, pp. 83–97.

(with A.Rothwell and I.Herbert), Shared Service Centres and Professional Employability,Journal of Vocational Behavior79, 2011 pp.  241– 252.

Managerial discourse and the link between theory and practice: From ROI to value-based management, Management Accounting Research,  21(2), 2010, pp. 95-109.

(with R.Mattimoe), Pricing in a service sector context: accounting and marketing logics in the hotel industry, European Accounting Review, 20(2), 2011, pp. 355–388.

(with A. Ball), Interpreting the dynamics of public sector budgeting: a dialectic of control approach, Financial Accountability & Management, 27(4), 2011, pp 409-436.

Some proposals for impactful management control research, Qualitative Research in
Accounting & Management, 9 (3), 2012,  pp. 228 – 244.

(with Ian Herbert) Shared service centres and the role of the finance function:
advancing the Iron Cage? Journal of Accounting & Organizational Change, (forthcoming)