Projects per year
Personal profile
Personal Statement
Dr Julia Smith started her academic career in the Centre for Research into Industry, Enterprise, Finance and the Firm (CRIEFF), Department of Economics, University of St Andrews, in 1993, as a Research Assistant, Associate then Fellow. She worked on a number of research projects under the guidance of the Director of CRIEFF, Professor Gavin C Reid. She then went on to a Postdoctoral Research appointment with Professor James Foreman-Peck, at the Institute of Economics and Statistics, University of Oxford, where she was also a member of St Antony's College. From there, Dr Smith moved to Cardiff Business School, University of Wales Cardiff, where she was a Lecturer then Senior Lecturer in the Accounting & Finance Division. She has been a Reader in Accounting & Finance at the University of Strathclyde since 2006.
Dr Smith's research interests are in the area of management accounting, venture capital, and small business. She has worked on interdisciplinary projects with academics in accounting, finance and economics. Her current research covers work on management accounting in SMEs, venture capital decisions in high-technology investments, and entrepreneurial orientation in social enterprises. She recently had a project funded by the Carnegie Trust for the Universities of Scotland to investigate a stated-preference approach to financial reporting, along with co-workers Professor Gavin C Reid and Dr Yu-lin Hsu.
Dr Smith is a Fellow of the Chartered Institute of Management Accountants (FCMA), A Chartered Global Management Accountant (CGMA) and a member of the Royal Society for the Encouragement of Arts, manufactures and commerce (FRSA), and Fellow of the Higher Education Academy. Her teaching interests are in management accounting, financial management, and accounting & financial management for smaller enterprises. She is Director of Research for Accounting & Finance at Strathclyde, and sits on the Faculty and University Research Committees.
Teaching Interests
Dr Smith's teaching interests are in: management accounting, financial management, and accounting & financial management for smaller enterprises. She is currently Director of Honours Accounting and Director of PhD applications in Accounting at Strathclyde.
Education/Academic qualification
Doctor of Philosophy, University of Abertay
Bachelor of Commerce, University of Edinburgh
External positions
External Examiner, University of Dundee, University of Dundee
1 Sep 2016 → 31 Aug 2019External Examiner, University of Bristol
31 Aug 2001 → …Keywords
- Management accounting
- Venture capital
- Small business
- Accounting information systems
- Social enterprise
- Financial reporting
Fingerprint Dive into the research topics where Julia Smith is active. These topic labels come from the works of this person. Together they form a unique fingerprint.
- 2 Similar Profiles
Investors
Business & Economics
Venture capital
Business & Economics
Small firms
Business & Economics
High technology
Business & Economics
Accountability
Business & Economics
Financial reporting
Business & Economics
Intangible assets
Business & Economics
Industry
Business & Economics
Network
Recent external collaboration on country level. Dive into details by clicking on the dots.
Projects 2006 2014
Critical Factors of AIS Effectiveness in the Malaysian Federal Government
Sharinah Binti Puasa, S. & Smith, J.
Project: Knowledge Exchange (Services/Consultancy) › Knowledge Exchange (Services / Consultancy)
FINANCIAL REPORTING IN THE SMALL FIRM: IS THE FRSSE A HELP OR A HINDRANCE?
Smith, J. & Reid, G.
Project: Research
Selected Research Output 1997 2019
Patenting and the early-stage high-technology investor: evidence from the field
Smith, J. & Cordina, R., Nov 2015, In : R&D Management. 45, 5, p. 589-605 17 p.Research output: Contribution to journal › Article
Open Access
File
Investors
High technology
Patenting
Venture capital
Empirical data
The role of accounting in high-technology investments
Smith, J. A. & Cordina, R., Sep 2014, In : British Accounting Review. 46, 3, p. 309–322 14 p.Research output: Contribution to journal › Article
Open Access
File
Stewardship
Venture capital
Investors
High technology
Technology investment
Performance measurement systems and the impact of extra-role behaviour: the case of a Malaysian SME
Smith, J. & Azri Bin Abdul Rahman, S., Apr 2014, (Unpublished).Research output: Contribution to conference › Paper
Small and medium-sized enterprises
Performance measurement system
Extra-role behavior
Accounting and accountability in charitable SMEs
Smith, J. & Miller, L., May 2014, (Unpublished).Research output: Contribution to conference › Paper
Small to medium-sized enterprises
Accountability
Charity
Third sector
Social accounting
Reporting of intangible assets: views from venture capitalists
Smith, J. & Cordina, R., 2013.Research output: Contribution to conference › Paper
Intangible assets
Venture capitalists
Patenting and the early stage hi-tech investor: a preliminary analysis
Smith, J. & Cordina, R., 2012, (Unpublished).Research output: Contribution to conference › Paper
analysis
The use of financial statements by the early stage hi-tech investor
Smith, J. & Cordina, R., 2012, (Unpublished).Research output: Contribution to conference › Paper
Financial statements
Investors
Extending contingency: explaining organizational form by environment, strategy, size and technology for Chinese small firms
Reid, G., Smith, J. & Xu, Z., 2012, (Unpublished).Research output: Contribution to conference › Paper
Organizational form
Small firms
Contingency
Investigating industries and refuting the industry homogeneity assumption
Cardao-Pito, T., Smith, J. & da Silva Ferreira, J., 12 Apr 2011, (Unpublished).Research output: Contribution to conference › Paper
Homogeneity
Industry
A stated preference analysis of accounting standards adoption, with applications to the FRSSE
Reid, G. & Smith, J., Apr 2011, (Unpublished).Research output: Contribution to conference › Paper
Accounting standards
Preference analysis
Stated preference
A coevolutionary analysis of organisational systems and processes: quantitative applications to information system dynamics in small entrepreneurial firms
Reid, G. & Smith, J. A., Sep 2009, In : Critical Perspectives On Accounting. 20, 6, p. 762-781 20 p.Research output: Contribution to journal › Article
information system
firm
entrepreneur
interview
performance
Managing growth in high-risk enterprises
Reid, G. C. & Smith, J. A., 2009, The Growing Business Handbook: Inspiration and Advice from Successful Entrepreneurs and Fast Growing UK Companies. Jolly, A. (ed.). p. 21-24 4 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter
Innovation
Service business
International expansion
Funding
Customer service
Some thoughts on the decline of pension schemes
Smith, J. & Maclaren, J., 2011, In : Management Research Review. 34, 12, p. 1296-1308 13 p.Research output: Contribution to journal › Article
Pension scheme
Pensions
Defined benefit
Design methodology
Pension accounting
Risk Appraisal and Venture Capital in High Technology New Ventures
Reid, G. C., Smith, J. A., Chartered Institute of Management Accountants (CIMA) (Funder) & Economic and Social Reserch Council (ESRC) (Funder), 6 Sep 2007, London. 240 p. (Routledge Studies in Global Competition)Research output: Book/Report › Book
New ventures
Risk analysis
Venture capital
Interdisciplinary approach
Patents
Venture capital and risk in high-technology enterprises
Reid, G. C. & Smith, J. A., 31 Dec 2003, In : International Journal of Business and Economics. 2, 3, p. 227-244 17 p.Research output: Contribution to journal › Article
Open Access
File
Venture capital
High technology
Investors
Entrepreneurs
Market risk
Accounting Information System (AIS) users' perception towards the system effectiveness: preliminary findings in the context of the Malaysian Federal Government
Puasa, S., Smith, J. & Milda Amirul, S., 23 Oct 2018. 9 p.Research output: Contribution to conference › Paper
Open Access
File
Federal government
Accounting information systems
Malaysia
Accrual accounting
Preparation
Accountability in the Scottish charitable context: managing disparate masters
Smith, J. & Miller, L., 11 Apr 2018. 42 p.Research output: Contribution to conference › Paper
Open Access
File
Accountability
Stakeholders
Charity
Balanced score card
End users
Accountability policy & practice in hybrid organisations: primary source evidence from indigenous markets in Indonesia
Andriana, D. & Smith, J. A., 9 Mar 2018, (Accepted/In press). 1 p.Research output: Contribution to conference › Paper
Open Access
File
Factors
Hybrid organizations
Indonesia
Accountability
Shopping
Accountability in the Scottish charitable context: managing disparate masters
Smith, J. & Miller, L., 7 Feb 2018, (Accepted/In press) p. 1-42. 42 p.Research output: Contribution to conference › Paper
Open Access
File
Accountability
Stakeholders
Charity
Balanced score card
End users
Extended audit reporting and audit quality: evidence from goodwill impairment
Elmahgoub, M. & Smith, J., 8 Apr 2019.Research output: Contribution to conference › Abstract
Goodwill
Impairment
Audit reporting
Audit quality
Auditors
Accounting Information System (AIS) users' perception towards the system effectiveness: preliminary findings in the context of the Malaysian Federal Government
Puasa, S., Smith, J. & Milda Amirul, S., 23 Oct 2018. 1 p.Research output: Contribution to conference › Abstract
Open Access
File
Federal government
Accounting information systems
Malaysia
Accrual accounting
Preparation
Intangible assets and determinants of firm growth in China
Reid, G. C., Smith, J. & Xu, Z., 10 May 2017. 35 p.Research output: Contribution to conference › Paper
Open Access
File
China
Intangible assets
Firm growth
Small firms
Intangibles
Intangible assets and determinants of firm growth in China
Reid, G., Smith, J. & Xu, Z., 10 Apr 2017. 35 p.Research output: Contribution to conference › Paper
Open Access
File
China
Intangible assets
Firm growth
Small firms
Entrepreneurship
The effect of auditors' geographic distance and industry specialization on the reporting of goodwill impairment
Elmahgoub, M. & Smith, J., 10 Apr 2017. 31 p.Research output: Contribution to conference › Paper
Open Access
File
Goodwill
Impairment
Industry specialization
Auditors
Expertise
Choices of financial reporting regimes and techniques and underlying decision-making processes
Smith, J., Reid, G. & HSU, Y-L., 21 Mar 2016, (Unpublished). 34 p.Research output: Contribution to conference › Paper
File
Decision-making process
Financial reporting
Subsidiaries
International Financial Reporting Standards
Organizational form
Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority
Smith, J., Reid, G. & Hsu, Y-L., 8 Feb 2016, (Accepted/In press) p. 1-34. 34 p.Research output: Contribution to conference › Paper
Decision-making process
Financial reporting
Authority
Subsidiaries
International Financial Reporting Standards
Critical factors of accounting information systems (AIS) effectiveness: a qualitative study of the Malaysian federal government
Smith, J. & Binti Puasa, S., 8 Feb 2016, (Accepted/In press). 22 p.Research output: Contribution to conference › Paper
Open Access
File
Qualitative study
Federal government
Accounting information systems
Critical factors
Factors
Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority
Reid, G., Smith, J. & Hsu, Y-L., 4 Dec 2015.Research output: Contribution to conference › Paper
International Financial Reporting Standards
Decision-making process
Sarbanes-Oxley Act
Financial statements
Financial reporting
Applying the stated preference approach to the study of financial reports
Smith, J., Aug 2015, (Unpublished) Dunfermline.Research output: Book/Report › Other report
Stated preference
Financial reporting
Organizational form
Intangible assets
Innovation
Applying the stated preference approach to the study of financial reports
Smith, J., Reid, G. & Hsu, Y-L., 1 Jun 2015, (Accepted/In press).Research output: Contribution to conference › Paper
Reporting the intangible: views from the venture capital world
Smith, J. & Cordina, R., 2015, (Unpublished).Research output: Working paper › Discussion paper
Accounting and accountability in charitable SMEs
Smith, J. & Miller, L., Aug 2014, (Unpublished).Research output: Contribution to conference › Paper
Accounting and accountability in charitable SMEs
Smith, J. & Miller, L., Apr 2014, (Unpublished).Research output: Contribution to conference › Paper
Small to medium-sized enterprises
Accountability
Charity
Third sector
Social accounting
Reporting of intangible assets: views from venture capitalists
Smith, J. & Cordina, R., 2013.Research output: Contribution to conference › Paper
Intangible assets
Venture capitalists
Investigating industries and refuting the industry homogeneity assumption
Cardao-Pito, T., Smith, J. & da Silva Ferreira, J., Aug 2011, (Unpublished).Research output: Contribution to conference › Paper
Homogeneity
Industry
Investigating industries and refuting the industry homogeneity assumption
Cardao-Pito, T., Smith, J. & da Silve Ferreira, J., Apr 2011, (Unpublished).Research output: Contribution to conference › Paper
Homogeneity
Industry
Accounting and innovation: models and methods applied to high technology ventures
Reid, G. & Smith, J., Apr 2010, (Unpublished).Research output: Contribution to conference › Paper
Innovation model
High technology
Venture
Case study of outsourcing and management accounting as facilitator
Smith, J., 2009, Handbook of Management Accounting. Bhimani, A. (ed.). 5th ed. p. 695-706 12 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter
outsourcing
management accounting
What can we learn about supervision from examining doctoral students?
Smith, J., 2008, (Unpublished).Research output: Working paper
Why is it so hard to value intangibles?
Reid, G. & Smith, J., 2008, St Andrews, (CRIEFF Discussion Paper Series; no. 0806).Research output: Working paper › Discussion paper
Intangible assets
Intangibles
Investors
Product innovation
Due diligence
Practitioner views on financial reporting for smaller entities
Reid, G. C. & Smith, J. A., Jan 2007, St Andrews, United Kingdom, 30 p.Research output: Working paper › Discussion paper
File
Financial reporting
Upgrading
Compliance costs
Small firms
Cost-effectiveness
I'm gonna live forever: realities of long-term post investment performance for venture-backed enterprises
Reid, J. G. C. & Smith, J. A., Dec 2006, Frontiers of Entrepreneurship Research. Massachusetts, Untited States of AmericaResearch output: Chapter in Book/Report/Conference proceeding › Chapter
Investment performance
Venture
Venture capital
Small and medium-sized enterprises
Econometrics
Accounting for new organisational forms: the case of subcontracting and outsourcing
Ezzamel, M., Morris, J. & Smith, J. A., 11 Aug 2006, London, UK. 91 p.Research output: Book/Report › Other report
Outsourcing
New organizational forms
Subcontracting
Management accounting
Globalization
Contingency and information system development
Reid, J. G. C. & Smith, J. A., 16 Apr 2006, Foundations of Small Business Enterprise: an entrepreneurial analysis of small firm inception and growth. London, United Kingdom, p. 174-184 10 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter
Information systems development
Contingency
Contingency theory
Testing
Statistical analysis
Performance and business stragegy
Reid, J. G. C. & Smith, J. A., 16 Apr 2006, Foundations of Small Business Enterprise: an entrepreneurial analysis of small firm inception and growth. London, United Kingdom, p. 130-142 12 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter
Ranking
Business strategy
Ordered logit model
Small business
Small firm type, organisational form and contingency
Reid, J. G. C. & Smith, J. A., 16 Apr 2006, Foundations of Small Business Enterprise: an entrepreneurial analysis of small firm inception and growth. London, United Kingdom, p. 185-198 13 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter
Organizational form
Small firms
Contingency
Regression analysis
Cluster analysis
Performance rankings and cluster analysis
Reid, J. G. C. & Smith, J. A., 14 Apr 2006, Foundations of Small Business Enterprise: an entrepreneurial analysis of small firm inception and growth. London, United Kingdom, p. 118-129 11 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter
Ranking
Business strategy
Cluster analysis
Business performance
New business
Investment strategy
Reid, G. C. & Smith, J. A., Feb 2006, In : Financial Management. February, p. 27-28 1 p.Research output: Contribution to journal › Article
Investment strategy
Investors
High-tech
Intangible assets
High-tech industry
Realities of long-term post investment performance for venture-backed enterprises
Reid, G. C. & Smith, J. A., 2006, Venture Capital and the Changing World of Entrepreneurship. Greenwich, Connecticut, USA, 30 p. (Research in entrepreneurship and management).Research output: Chapter in Book/Report/Conference proceeding › Chapter
File
Investment performance
Venture
Venture capital
Small and medium-sized enterprises
Econometrics
Organisational change, outsourcing and the impact of management accounting
Smith, J. A., Morris, J. & Ezzamel, M., 23 Sep 2005, In : British Accounting Review. 37, 4, p. 415-441 26 p.Research output: Contribution to journal › Article
Management accounting
Outsourcing
Organizational change
Organizational form
National Health Service
Accounting for new organisational forms: the case of subcontracting and outsourcing
Essamel, M., Morris, J. & Smith, J. A., 2005, In : CIMA Research Executive Summaries Series. 2, 3, p. 1-8 7 p.Research output: Contribution to journal › Article
Empirical study of a venture capital relationship
Smith, J. A., 2005, In : Accounting, Auditing and Accountability Journal . 18, 6, p. 756-783 27 p.Research output: Contribution to journal › Article
Empirical study
Venture capital
Investors
Agency theory
Empirical evidence
Venture capital investor behaviour in the backing of UK high technology firms: financial reporting and the level of investment
Reid, G. C. & Smith, J. A., 2005, St Andrews, UK, 49 p. (CRIEFF Discussion Papers; vol. 0510).Research output: Working paper › Discussion paper
Open Access
File
Venture capital
Investors
Investor behavior
Financial reporting
High-technology firms
When our chip comes in ... how do venture capitalists make informed decisions when appraising investments in high-tech firms whose inventions are still in the early stages of development?
Reid, G. C. & Smith, J. A., May 2004, In : Financial Management. May, p. 30-32 2 p.Research output: Contribution to journal › Article
High-tech firms
Stages of development
Invention
Consolidation
Venture capitalists
Trim figures: on organisational change
Morris, J., Ezzamel, M. & Smith, J. A., Jan 2004, In : Financial Management. November, p. 34-36 2 p.Research output: Contribution to journal › Article
Business and social mobility into the British elite 1870-1914
Foreman-Peck, J. & Smith, J. A., 2004, In : Journal of European Economic History. 33, 3, p. 485-518 33 p.Research output: Contribution to journal › Article
Social Mobility
Elites
Social mobility
Economic Growth
Economic growth
Investor and investee conduct in the risk appraisal of high technology new ventures in the UK
Reid, G. C. & Smith, J. A., 2004, In : Problemy Teorii i Praktiki Upravleniya (Problems of Management Theory and Practice). 1, p. 48-56 8 p.Research output: Contribution to journal › Article
Strategic management accounting in the small business
Smith, J. A. & Innes, J. (ed.), 2004, Handbook of Management Accounting. Oxford, UK, p. 21-46 25 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter
Crystal Clearance: EU price transparency
Reid, G. C. & Smith, J. A., Apr 2003, In : Financial Management. April, p. 26-27 1 p.Research output: Contribution to journal › Article
Euro zone
Economics
Single currency
Price transparency
World trade
Co-evolution of Information Systems in Fast-Growing Small Firms
Reid, G. C. & Smith, J. A., 2003, St Andrews, Scotland, 21 p.Research output: Working paper › Discussion paper
File
Small firms
Information systems
Coevolution
Management information systems
Sensitivity analysis
Is there an industry consensus on risk? evidence from UK venture capital contracting in high-technology
Reid, J. G. C. & Smith, J. A., 2003, Frontiers of Entrepreneurship Research. Massachusetts, USAResearch output: Chapter in Book/Report/Conference proceeding › Chapter
Contracting
Venture capital
High technology
Industry
Investment risk
Post-investment performance appraisal: the impact of venture capital investment on small firm performance
Reid, G. C. & Smith, J. A., 2003, In : Journal of Private Equity. 7, 1, p. 36-49 13 p.Research output: Contribution to journal › Article
Performance appraisal
Venture capital
Investment performance
Firm performance
Small firms
The bigger picture: feature on information management systems
Reid, G. C. & Smith, J. A., Jan 2002, In : Financial Management. January, p. 24-26 2 p.Research output: Contribution to journal › Article
Information management
Management system
Small firms
Management accounting systems
Information systems
Accounting for new organisational forms: initial findings on sub-contracting and outsourcing in the UK
Ezzamel, M., Smith, J. A. & White, A., 2002, In : Management Research News. 25, p. 54-57 3 p.Research output: Contribution to journal › Article
Outsourcing
New organizational forms
Subcontracting
Management accounting
Globalization
Post-investment performance appraisal (PIPA): the impact of venture capital investment on small firm performance
Reid, J. G. C. & Smith, J. A., 2002, Frontiers of Entrepreneurship Research. Massachusetts, Untited States of America, Vol. 2002.Research output: Chapter in Book/Report/Conference proceeding › Chapter
Performance appraisal
Venture capital
Investment performance
Firm performance
Small firms
How do venture capitalists handle risk in high technology ventures?
Reid, J. G. C. & Smith, J. A., Feb 2001.Research output: Working paper › Discussion paper
High technology
Venture capitalists
Venture
Investors
Agenda
The impact of contingencies on management accounting system development
Reid, G. & Smith, J., Dec 2000, In : Management Accounting Research. 11, 4, p. 427-450 14 p.Research output: Contribution to journal › Article
Management accounting systems
System development
Contingency
Small firms
Contingency theory
Risk management in venture capital investor-investee relations
Reid, G., Terry, N. G. & Smith, J., 1997, In : European Journal of Finance. 3, 1, p. 27-47 21 p.Research output: Contribution to journal › Article
Venture capital
Risk management
Investors
Investor relations
Risk sharing
Thesis
A phenomenon of the critical factors of accounting information system (AIS) effectiveness
Author: Sharinah Binti Puasa, S., 1 Oct 2017Supervisor: Smith, J. (Supervisor) & Paudyal, K. (Supervisor)
Student thesis: Doctoral Thesis
A stated preference approach to the choice of financial reporting regimes and techniques
Author: HSU, Y., 1 Nov 2014Supervisor: Smith, J. (Supervisor) & (Supervisor)
Student thesis: Doctoral Thesis
Prizes
Selected Activities 2006 2019
Management Research Review (Journal)
Julia Smith (Peer reviewer)Apr 2014
Activity: Publication peer-review and editorial work types › Journal peer review
THE CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS'
Julia Smith (Visiting researcher)2014 → 2019
Activity: Visiting an external institution types › Visiting an external organisation
British Accounting and Finance Association Annual Conference
Julia Smith (Participant)2013
Activity: Participating in or organising an event types › Participation in conference
9th Interdisciplinary Workshop on Intangibles, Intellectual Property and Extra-Financial Information
Julia Smith (To be assigned)2013
Activity: Participating in or organising an event types › Participation in workshop, seminar, course
KPMG
Julia Smith (Visiting researcher)11 Sep 2013
Activity: Visiting an external institution types › Visiting an external organisation
European Accounting Association (EAA) annual conference 2014
Julia Smith (Participant)May 2014
Activity: Participating in or organising an event types › Participation in conference
British Accounting & Finance Association (BAFA) Annual Conference
Julia Smith (Participant)Apr 2014
Activity: Participating in or organising an event types › Participation in conference
Peer reviewer for CIMA research proposal
Julia Smith (Peer reviewer)2008 → Dec 2013
Activity: Publication peer-review and editorial work types › Membership of peer review panel or committee
Risk appraisal and venture capital in high technology new ventures
Julia Smith (Contributor)Sep 2008
Activity: Talk or presentation types › Invited talk
Invited presentation, visiting academic
Julia Smith (Contributor)1 Sep 2008 → 10 Sep 2008
Activity: Talk or presentation types › Invited talk
Venture Capital (Journal)
Julia Smith (Editorial board member)2006 → …
Activity: Publication peer-review and editorial work types › Editorial board member