Curriculum Vitae
Sheila Ellwood
B.Sc.,
M.Sc., Ph.D., CPFA
Professor of Financial Reporting
Telephone 0117 928 9847
Email:
sheila.ellwood@bristol.ac.uk
RESEARCH
PUBLICATIONS
Refereed Journal Articles
Ellwood, S.M. (2009), Accounting for (a) public
good: public healthcare in England, Financial Accountability and Management,
25 (4) 411-433
Ellwood, S.M. (2008), Accounting for public
hospitals: a case study of modified GAAP, Abacus,
44 (4) 399-422.
Ellwood,
S.M. and Newberry, S., (2007) Public sector accrual accounting: institutionalising neo liberal
principles? Accounting, Auditing &
Accountability Journal, 20 (4) 549-573.
Ellwood,
S.M. and Newberry, S., (2006)
A Bridge Too Far: A
common conceptual framework for commercial and public benefit entities, Accounting and Business Research, 36 (1) 19-32.
Ellwood
SM and Basioudis IG, (2005) External audit in the National Health Service in
England & Wales: A study of an oversight body’s control of auditor
remuneration, Journal of Accounting and Public Policy, 24
(3) 207-241.
Ellwood SM and Basioudis IG, (2005) An
empirical investigation of price competition and industry specialization in NHS
audit services, Financial Accountability and Management, 21 (2) 219-248.
Ellwood S.M. (2003), Bridging the GAAP across the UK Public Sector, Accounting and Business Research 33 (2)
p105-121.
Ellwood,
S.M. and Wynne, A., (2003) The Transition to Accruals Accounting, Public
Funds Digest, 3 (2) 74-79.
Ellwood,
S.M., (2002), The Financial Reporting
(R)evolution in the UK Public Sector, Journal of Public Budgeting, Accounting and Financial Management,
14 (4) 565-594.
Ellwood, S.M., and Pearce G.R.A. (2002) Modernising government:
a role for local councils, Local
Government Studies, 28 (2) 33-54.
Ellwood, S.M., Tricker M. and Waterston P, (2000),
Power to the Parishes: A (missed) opportunity, Local Government Studies, 26 (2) 7-22.
Ellwood, S.M., (2000), The NHS
Financial Manager in 2010, Public Money
and Management, 20 (1) 23-30.
Ellwood, S.M., (1999), Parish and Town Councils: Left
out in the cold but invited to the party, Public Money and Management,
19 (3) 7-9.
Ellwood, S.M., (1998), Local Council Finance: An Overview,
Local Governance, 24 (4) 263-274.
Ellwood, S.M. (1997), The response of fundholding
family doctors to price signals, Financial Accountability and Management,
13 (4) 345-365.
Ellwood, S.M. (1996), Pricing in the
Ellwood, S.M. (1996), Pricing Healthcare,
British Journal of Hospital Medicine, 56 (6) 299-301.
Ellwood, S.M. (1996), Full cost pricing within the NHS
Internal Market: Accounting Choices and the Achievement of Productive
Efficiency, Management Accounting
Research, 7 (2) 25-51.
Ellwood, S.M. (1995), NHS Costing for Contracting
Rules, Public Money and Management, 15 (2) 41-47.
Ellwood, S.M. (1993), Parish and Town Councils:
Financial Accountability and Management, Local
Government Studies, 19 (3) 368-386.
Ellwood, S.M. and S.M. Nutley (1992), The Financial
Activities of Parish and Town Councils in
Research Books /Reports
Ellwood,
S.M. and Rixon, D., (2006) A
Comparative Study of Performance Management and Accountability for
Industrial Injuries in the
Ellwood,
S.M., Green, J. and Tricker, M., (1998), Local
Councils' Use of Section 137: A Financial review of Parish and Town Councils in
England and their discretion to spend under Section 137 of the Local Government
Act 1972, DETR, ISBN 1 85112 118 8
Ellwood,
S.M. (1997), The Response of Fundholding
Doctors to the Market,
Ellwood,
S.M. (1996), Cost-Based Pricing in the
NHS Internal Market,
Ellwood,
S.M. (1992), Cost Methods for NHS
Healthcare Contracts,
Ellwood,
S.M.,
A Survey of Parish and Town Councils in
Book Chapters
Ellwood,
S.M. and Rixon, D., (2006) Organisational form and
accountability to stakeholders: a study of workplace injuries in the
Ellwood,
S.M. and Wynne, A., (2005) An Accrual
World? Questioning the Universal Validity of Accrual Accounting,', in International
Trends and Experiences in Governmental Accounting, Cappelen.
Ellwood, S.M. (2002), "Towards a contingency
theory for hospital costing systems: a comparison of the UK and New Zealand” in
Innovations in Governmental Accounting edited by Vicente Montesinos and
Jose Manuel Vela, Kluwer Academic Publishers.
Ellwood, S.M. (2001), "Accruals Accounting
Approaches in the UK Public Sector: Diversity and Convergence" in International Comparative Issues in
Government Accounting edited by Aad Bac, Kluwer Academic Publishers,
Dordrecht, Netherlands.
Ellwood, S.M. (1999), "GP fundholder Admissions
and the New NHS" in Strategic Issues
in Healthcare Management edited by Davies H., Malek, M., Neilson, A., and
Tavakoli, M., Ashgate.
Ellwood, S.M., Green J. and Hems L., (1999), “Local
Council Finance: An overview”, Power to
the Parishes, Coulson A. (ed.),
Ellwood, S.M. (1996), “The Development of NHS Costing
for Contracting” in Management Accounting in Healthcare,
Bourne M. and C. Sutcliffe (eds.),
Ellwood, S.M. (1996), “Budgeting and Performance
Measurement in Public Sector Organisations”, in Management Accounting for Strategic and Operational Control,
J.Coates, C.Rickwood and R.Stacy (eds.),
Ellwood, S.M. and
Ellwood, S.M. (1994), "Pricing Healthcare under
Managed Competition" in Perspectives on Performance Measurement
and Public Sector Accounting, Buschor, E. and Schedler, K. (eds.), Paul
Haupt Publishers, Berne.
Ellwood, S.M. (1993), "Pricing Acute Healthcare
in the NHS Internal Market - An Exploratory Study" in Managerial Issues in the Reformed NHS edited by Malek, M.,Vacani,
P., Rasquinha, J., and Davey, P., John Wiley & Sons.
Professional Journals
Ellwood, S.M. and D. Rixon (2006), Accounting for
performance, Financial Management, May 32-34.
Ellwood, S.M. (1997), Have GPs been playing the
market? The Fundholding Summary,
February 1997.
Ellwood, S.M. (1996), How did fundholding doctors respond
to the market, Management Accounting,
Vol. 74 No 8 24-28.
Ellwood, S.M. (1993), How Accountable are Local
Councils?, Public Finance and
Accountancy, May 1993: 12-14
Ellwood, S.M. and S.M. Nutley (1992), A Closer Look at
Local Councils, Public Finance and
Accountancy,
Ellwood, S.M. (1991), Costing and Pricing Healthcare
Contracts in the
Ellwood, S.M. (1990), Competition in Healthcare, Management Accountancy, April 1990:
24-28.
Other publications
Ellwood,
S.M., and P. Taylor (2002), Is your accounting up to standard? HFMA.
Ellwood,
S.M., Crockett, J. and M. Holt (1997), The Role of Costed Healthcare Resource
Groups in Contracting, Occasional Paper Series, HFMA /CIPFA.
PRESENT APPOINTMENT
September 2006 Professor of
Financial Reporting,
PREVIOUS APPOINTMENTS
2004-2006 Reader in Accountancy,
2000-2003
Reader in Accountancy,
1996-2000
Senior Lecturer,
1989-1996
Lecturer Aston Business School
1985-1989
Senior Lecturer
1984-1985
Lecturer II Worcester
1982-1984
Deputy Treasurer Worcester
& District Health Authority
1981-1982
Deputy District Finance Officer
Merthyr & Cynon Valley Health
1979-1981
Head of
1976-1979
Trainee Accountant Mid-Glamorgan
Area Health Authority
OTHER APPOINTMENTS
Current
External examiner Cardiff Business School MSc Accounting &
Finance 2006-
Previous
·
Non Executive Director
Worcestershire Acute Hospitals NHS Trust Appointed by the Secretary of State April
2000. The Trust is one of the largest (turnover £200m, staff 4,500) and most
politically sensitive in
·
External examiner Birmingham University BSc Accounting and Finance 2003-2006.
QUALIFICATIONS:
Academic
Cost-based
pricing in the NHS Internal Market:
Accounting
choices and the achievement of economic efficiency
Abridged
version published by
M.Sc.
Public Sector Management
B.Sc.
(Econ) Joint Honours First Class
Accountancy
& Law,
Professional C.P.F.A.
1980
Chartered
Academic member of the NHS National Costing
Committee
Member of the European Accounting Association,
the British Accounting Association and the Healthcare Financial Management
Association
RESEARCH GRANTS
2003-2005 CIMA £6,500
(with D Rixon, Director of Finance, New
Foundland WCB)
Performance measurement of
2001 BAAsig
£2,300
(with Paul Rouse,
Case mix costing in
1997 -1998 DEPARTMENT OF
ENVIRONMENT £54,700
Local
Council Finance
1994- 1997 CIMA £15,500
The
effect of market signals on GP fundholders in the NHS internal market
1990 -1992 DEPARTMENT OF
ENVIRONMENT £150,000
(with M.Tricker and S.Nutley,
The role and financing of Local Councils
Lead responsibility financial management issues
1990 – 1991 CIMA RESEARCH GRANT £3,400
Costing and Pricing Healthcare
External Recognition
January –March 2006
September 2000 Invitation
to Auckland University funded by the New Zealand Health Funding Authority and
Opening plenary conference speaker:
·
Seventh CIGAR (Conference on Comparative International Governmental Accounting
Research) Conference in
·
International Conference on Health Policy hosted by
UFMG (
January 2000 invited to be the
Academic reviewer
Academic
journal reviews include several for
Accounting
and Business Research
Financial
Management and Accountability
Management
Accounting Research
European
Accounting Review
British
Accounting Review
Public
Management Review
Public
Money and Management
PhD Examiner
Examined PhDs at
ACADEMIC LEADERSHIP AND CITIZENSHIP
Director of MSc Accounting
Finance and Management
Member of Graduate Studies
Committee
School Research Ethics
Committee
Professional activity
outside the University
Invited to join the project team examining the
reinterpretation of the Statement of Principles of Financial Reporting for
public benefit entities
NHS National Costing Committee 2004-
Invited academic member
CIMA NHS Research Committee 2006-
Invited academic
member
National Conference of Local Council Clerks
1999
Keynote
speaker (invitation to speak followed local council research projects)
Public engagement
activities
Non executive director of Worcestershire Acute
Hospitals NHS Trust 2000-2005
Appointed by Secretary of State
for Health.
The Trust is one of the largest in the country. It manages a first wave
PFI hospital in
Chair of Audit Committee 2000-2004
Chair of Finance Committee 2004-2005
Member of Remuneration Committee 2000-2005