Dr Julia Smith


Accounting and Finance

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 has recently been funded by the Fondation Maison des Sciences de l'Homme DEA scheme (Paris) for visiting scholars, to develop research collaborations in France. She has also been awarded $13,850 from the Institute of Management Accountants (IMA), New Jersey, for a project on 'Making the case for business investment'.

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. Until March 2022 she was Director of Research for Accounting & Finance at Strathclyde, and on the Faculty and University Research Committees.

She was recently on research leave as an academic visitor at the University of Angers and Visiting Professor at ESSCA School of Management in Angers, France.


Using accounting measures of (in)tangibility for organizational classifications
Cardao-Pito Tiago, Smith Julia A, da Silva Ferreira Joao
Quantitative Finance and Economics Vol 5, pp. 325-351 (2021)
The impact of strategy, technology, size and business environment on the organizational form of small firms in China
Reid Gavin, Smith Julia, Xu Zhibin
Asian Journal of Economics, Business and Accounting Vol 20, pp. 15-32 (2020)
Does board diversity improve accounting conservatism? The moderating effects of board roles : evidence from a developed economy
Sabsombat Nuthawut, Smith Julia, Tang Leilei
Asia-Pacific Conference on Economics & Finance 2022 (2022)
How to Rejuvenate Traditional Markets
Andriana Denny, Smith Julia A, Reid Gavin C
Extended audit reporting and goodwill impairment quality : UK evidence
Elmahgoub Mohamed, Smith Julia, Elamer Ahmed, Abdelfattah Tarek
European Accounting Association Annual Conference (2022)
Sleeping giants : why do some SMEs choose dormancy as a strategy?
Reid Gavin, Smith Julia
Research in Entrepreneurship and Small Business (RENT XXXV) 2021 (2021)

More publications


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.

Professional activities

European Journal of Management Studies (Journal)
Editorial board member
Institut Français d’Ecosse (External organisation)
Sleeping giants: why do some SMEs choose dormancy as a strategy?
ESSCA School of Management
Visiting researcher
University of Angers
Visiting researcher
Pearson (Publisher)
Peer reviewer

More professional activities


Making the business case for investment in new technologies: a cost-benefit analysis
Smith, Julia (Principal Investigator)
01-Jan-2021 - 31-Jan-2023
Memorandum of Understanding between Center for Innovative FinTech Business Models, National Cheng Kung University Tainan, Taiwan and Centre for Financial Regulation and Innovation
Smith, Julia (Principal Investigator)
Based on the principles of mutual benefit, both institutions intend to explore opportunities for:
(a) Movement of research faculty, scholars and staff between two institutions;
(b) Research collaboration in the fields with mutual interest between research faculty, scholars and staff of both institutions;
(c) Exchange and sharing of academic and teaching materials, publications, reference and other pertinent FinTech information;
(d) All of the above with special reference to the cultural, economic, ethical, political and social implications of contemporary technology in the global context.
29-Jan-2019 - 31-Jan-2024
Applying the Stated Preference Approach to the Study of Financial Reports
Smith, Julia (Principal Investigator)
01-Jan-2014 - 30-Jan-2014
Accounting, Accountability and Entrepreneurial Thinking in the Third Sector: a UK case study
Smith, Julia (Principal Investigator) Neal, Thomas (Post Grad Student)
01-Jan-2013 - 31-Jan-2016
Investment in Companies with Intangible Assets: exploring the key issues
Smith, Julia (Principal Investigator)
01-Jan-2012 - 31-Jan-2021
Investment in Companies with Intangible Assets: what are the key issues?
Smith, Julia (Principal Investigator)
01-Jan-2011 - 31-Jan-2011

More projects