Julia Smith, BCom PhD FCMA CGMA PGC(TLHE)

Dr

  • United Kingdom

19972019
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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 201631 Aug 2019

External 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)

Selected Research Output 1997 2019

3 Citations (Scopus)

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 journalArticle

Open Access
File
Investors
High technology
Patenting
Venture capital
Empirical data
5 Citations (Scopus)

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 journalArticle

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 conferencePaper

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 conferencePaper

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 conferencePaper

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 conferencePaper

analysis

The use of financial statements by the early stage hi-tech investor

Smith, J. & Cordina, R., 2012, (Unpublished).

Research output: Contribution to conferencePaper

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 conferencePaper

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 conferencePaper

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 conferencePaper

Accounting standards
Preference analysis
Stated preference
6 Citations (Scopus)
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 proceedingChapter

Innovation
Service business
International expansion
Funding
Customer service
1 Citation (Scopus)

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 journalArticle

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/ReportBook

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 journalArticle

Open Access
File
Venture capital
High technology
Investors
Entrepreneurs
Market risk
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 conferencePaper

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 conferencePaper

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 conferencePaper

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 conferenceAbstract

Goodwill
Impairment
Audit reporting
Audit quality
Auditors
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 conferencePaper

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 conferencePaper

Open Access
File
China
Intangible assets
Firm growth
Small firms
Entrepreneurship
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 conferencePaper

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 conferencePaper

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 conferencePaper

Open Access
File
Qualitative study
Federal government
Accounting information systems
Critical factors
Factors
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/ReportOther 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 conferencePaper

Reporting the intangible: views from the venture capital world

Smith, J. & Cordina, R., 2015, (Unpublished).

Research output: Working paperDiscussion paper

Accounting and accountability in charitable SMEs

Smith, J. & Miller, L., Aug 2014, (Unpublished).

Research output: Contribution to conferencePaper

Accounting and accountability in charitable SMEs

Smith, J. & Miller, L., Apr 2014, (Unpublished).

Research output: Contribution to conferencePaper

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 conferencePaper

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 conferencePaper

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 conferencePaper

Homogeneity
Industry

Accounting and innovation: models and methods applied to high technology ventures

Reid, G. & Smith, J., Apr 2010, (Unpublished).

Research output: Contribution to conferencePaper

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 proceedingChapter

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 paperDiscussion 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 paperDiscussion 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 America

Research output: Chapter in Book/Report/Conference proceedingChapter

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/ReportOther 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 proceedingChapter

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 proceedingChapter

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 proceedingChapter

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 proceedingChapter

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 journalArticle

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 proceedingChapter

File
Investment performance
Venture
Venture capital
Small and medium-sized enterprises
Econometrics
35 Citations (Scopus)

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 journalArticle

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 journalArticle

7 Citations (Scopus)

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 journalArticle

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 paperDiscussion paper

Open Access
File
Venture capital
Investors
Investor behavior
Financial reporting
High-technology firms
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 journalArticle

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 journalArticle

Social Mobility
Elites
Social mobility
Economic Growth
Economic growth

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 proceedingChapter

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 journalArticle

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 paperDiscussion 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, USA

Research output: Chapter in Book/Report/Conference proceedingChapter

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 journalArticle

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 journalArticle

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 journalArticle

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 proceedingChapter

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 paperDiscussion paper

High technology
Venture capitalists
Venture
Investors
Agenda
74 Citations (Scopus)

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 journalArticle

Management accounting systems
System development
Contingency
Small firms
Contingency theory
1 Citation (Scopus)

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 journalArticle

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 2017

Supervisor: 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 2014

Supervisor: Smith, J. (Supervisor) & (Supervisor)

Student thesis: Doctoral Thesis

Prizes

Chartered Global Management Accountant

Julia Smith (Recipient), 31 Jan 2012

Prize: Other distinction

Selected Activities 2006 2019

Management Research Review (Journal)

Julia Smith (Peer reviewer)
Apr 2014

Activity: Publication peer-review and editorial work typesJournal peer review

THE CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS'

Julia Smith (Visiting researcher)
20142019

Activity: Visiting an external institution typesVisiting an external organisation

British Accounting and Finance Association Annual Conference

Julia Smith (Participant)
2013

Activity: Participating in or organising an event typesParticipation 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 typesParticipation in workshop, seminar, course

KPMG

Julia Smith (Visiting researcher)
11 Sep 2013

Activity: Visiting an external institution typesVisiting an external organisation

Scottish Enterprise

Julia Smith (Advisor)
15 May 2013

Activity: Consultancy typesConsultancy

European Accounting Association (EAA) annual conference 2014

Julia Smith (Participant)
May 2014

Activity: Participating in or organising an event typesParticipation in conference

British Accounting & Finance Association (BAFA) Annual Conference

Julia Smith (Participant)
Apr 2014

Activity: Participating in or organising an event typesParticipation in conference

Peer reviewer for CIMA research proposal

Julia Smith (Peer reviewer)
2008Dec 2013

Activity: Publication peer-review and editorial work typesMembership 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 typesInvited talk

Invited seminar

Julia Smith (Contributor)
Jan 2011

Activity: Talk or presentation typesInvited talk

Invited presentation, visiting academic

Julia Smith (Contributor)
1 Sep 200810 Sep 2008

Activity: Talk or presentation typesInvited talk

Venture Capital (Journal)

Julia Smith (Editorial board member)
2006 → …

Activity: Publication peer-review and editorial work typesEditorial board member