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Qualifications

B.Sc., M.Phil., Ph.D., CPFA (Hons Final), FHEA.

About

Main Teaching Areas

Auditing, management accounting and public sector financial management (undergraduate and post graduate).

Experience

Post qualification experience in practice and various consultancy exercises in the area of finance and accounting.

Responsibilities

Professor of Accounting

Publications

Edwards, J.R., Coombs, H., and Greener, H. (2002). British Central Government and “the mercantile system of double entry” bookkeeping: a study of Ideological Conflict. Accounting, Organisations and Society 27(7) pp. 637-658.

Coombs, H. and Edwards, J.R. (2004). The audit of municipal corporations-the quest for professional dominance. Managerial Auditing Journal 19, (1), pp68-83.

Coombs, H. (2002). The Balance of Local Authority Funding in Wales A Consultation Paper from the Welsh Assembly Government – A Response. Journal of Finance and Management in Public Services, 4(2), pp29-42."

Service Level Agreements – An Alternative Means of Managing Central Support Costs (with A.Evans), The Governmental Accountant’s Journal,pp.54-5, Vol. 49 No.1, Spring 2000.

Local Authority Accounting – Past, Present and Future Imperfect – A Reflection, Editorial, The Journal of Finance and Management in Public services, Vol. 2 No. 2, 2002, 9-13.

Accounting for Local Authority Pension Funds, ACCA Student Accountant, October 2002, 30-33.

Public Sector Financial Management, 2002 (with D.E.Jenkins), Thompson International Publishing, 3rd edition, London.

Service Level Agreements – An Alternative Means of Managing Central Support Costs (with A.Evans), The Governmental Accountant’s Journal, Vol. 49, No 1, pp 54- 59, 2000.

Managing Central Support Costs in Local Authorities in England and Wales (with A.Evans), The Journal of Finance and Management in Public Services, 2002 Vol. 2 Number 1, pp. 9-20.

Local Authority Accounting Past Present and Future – A reflection, Editorial The Journal of Finance and Management in Public Services, 2002 Vol. 2 Number 2, pp. 7-13.

A response to the Welsh Assembly’s consultation paper on financing local government, Journal of Finance and Management in Public Services 2004, Vol. 4 No.2, 29-42.

Management Accounting Principles and Practice, 2005 (with D.Hobbs and D.E.Jenkins), Sage, London.

Fall of a giant will create shockwaves for millions – commentary on Lehman Brothers, Business in Wales, Western Mail, 16/9/08, p.25.

Real Credit Crunch Tests for Accountants of the Future, Education Wales, 23/10/08, Western Mail, p39.

Police and Performance Related Pay: An Exploratory Study of Rewarding Individual Performance in the Police Service (with
Richard Tonge and Mickyla Batcheler) Journal of Finance and Management in Public Services, 2009, Vol 8.1, 25-34.

Using KTPs in Teaching and Learning (with B.Telford and M.Porch), Journal of Finance and Management in Public Services, 2010, Vol 9.1, 1-15.

The Implementation of Anti Money laundering, Terrorist Finance and Corruption Laws in Ghana (with R.Quaye), International Journal of Governmental Financial Management, 2011, Vol.11 No.2, 50-59.

Memberships

Member Chartered Institute of Public Finance and Accountancy

External

Chair Cadwyn Housing Association and board member 1995 to 2005.

Independent Member of the Distribution Sub Group on the Revenue Support Grant of the Welsh Assembly and Welsh Local Government Association.

Editorial Board member International Journal of Accounting and Corporate Governance. Managing Editor Journal of Management and Finance in the Public Services (since 2005).

Non Executive Director RCT Homes (2005-2010)

Various external examinerships

Consultancy

Various public sector financial management activities. Examples include a knowledge transfer partnership scheme in the area of procurement and associated information systems, The Cardiff Story and the area of performance measurement.

Research

Research Interests

International public sector financial reporting, accounting history (public sector), management accounting.

Current Research Activity

Local government financial reporting, accounting history and accounting education.

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