Staff profile

Dr Laurence Ferry is an award-winning Professor in Accounting for Democracy at Durham University Business School (UK), established Author, Founding Director of the International Centre of Public Accountability (ICOPA) and a Member of the Senior Common Room at, Castle, University College. From 2019 to 2022, he served as Head of Department for Accounting, Senior Leader on the Dean’s Faculty Executive Team, and Senator on the University Senate. During this period, Laurence successfully led the Accounting Department for the first time into the Top 10 across all 3 official national rankings (CUG, Times and Guardian) and Top 75 internationally (our highest ever placements), ensured a significantly improved department research reputation including strong REF2021 submission, and accomplished National Student Survey results at the very forefront of the University. He earned his PhD from the Warwick Business School, and is a qualified chartered accountant, prestigious elected Fellow of the Chartered Institute of Public Finance and Accountancy (CIPFA) and holds a first-class accounting degree.

His research, impact, teaching and consulting covers accounting, auditing and accountability with a specific focus on the public sector where he is a very well recognized world-leading expert in public financial management. 

Internationally, he is a Senior Distinguished Visiting Fellow in Accounting at Rutgers University (USA), Co-Director of the Durham Rutgers Accounting Analytics Network (DRAAN), Affiliated Fellow at the Municipal Research Lab at North Carolina State University (USA), and a member of the CIPFA International Advisory Board undertaking thought leadership for how accounting, auditing and accountability can improve social, economic and environmental well-being for citizens of the world. This includes an incredibly successful ESRC funded comparative project on ‘Voice(s) of Accountability at Supreme Audit Institutions (SAIs)’ that was undertaken with CIPFA on behalf of the International Organization of Supreme Audit Institutions (INTOSAI), a non-governmental organization with special consultative status with the United Nations’ (UN) Economic and Social Council (ECOSOC) and umbrella organization for the external government audit community. Here Professor Ferry’s world leading research and project leadership recently provided an international comparison of audit and accountability arrangements of governments by Supreme Audit Institutions (SAIs) (Please see master report here.) This culminated in the Rio Declaration at the International Congress in Brazil that changed audit and accountability arrangements of SAIs across the world (7 geographic regions and around 200 countries) Please see Rio Declaration here. Importantly, this helps to accomplish United Nations Sustainable Development Goal 16 (UN SDG 16) ‘Peace, Justice and Strong Institutions’ that highlights the importance of strong accountability for the state, which is underpinned by audit and accounting. 

Nationally, Laurence has had the honour to be an invited speaker and workshop guest at the UK Parliament – both House of Lords and House of Commons - in 2022, be an Adviser at the Open Innovation Team of the Cabinet Office of the UK Government in 2021, and Adviser at the UK Parliament with a House of Commons Select Committee in 2020 following having been a prestigious Parliamentary Academic Fellow 2018/19 looking at public accountability. In 2019, he had the rare honour to single author a full Parliament Report on ‘Audit and Inspection in English Local Government’ (Please see here.) He was then a member of the Steering Panel on the Review by Sir Tony Redmond into Audit and Financial Reporting in Local Government, which was one of the principal reviews of audit. The Redmond Report was published in 2020 (Please see: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/916217/Redmond_Review.pdf ). The Government in their response accepted around 60% of the recommendations, with the remainder subject to further review (Please see: https://www.gov.uk/government/publications/local-authority-financial-reporting-and-external-audit-government-response-to-the-redmond-review/local-authority-financial-reporting-and-external-audit-government-response-to-the-independent-review ). All this work by Professor Ferry follows on from his earlier comparative work on accountability and transparency of local public service bodies for the National Audit Office and Centre for Public Scrutiny.

Regarding research, the focus for Laurence is Public Accountability. He is founding director of ICOPA, the International Centre of Public Accountability that looks at how accounting, auditing and accountability affect big public policy issues such as austerity, Brexit, climate change, disease including COVID-19 and war. For the new REF2028, he has already had over 25 journal papers accepted between 2021 and 2023 with several winning awards, as well as a book and various book chapters. For the REF2021 period, he published over 35 journal papers at the nexus of accounting and public administration with half a dozen papers winning awards, two books and various book chapters. He is on over half a dozen editorial boards including as Associate Editor at both Accounting Forum and the Journal of Public Budgeting, Accounting and Financial Management. His research has successfully translated into theatre shows in London and Newcastle for the Freedom City celebrations concerning Dr Martin Luther King, art exhibitions for the Great Exhibition of the North, animated online videos and features in the Financial Times (FT), New York Times, Public Finance, Municipal Journal and Local Government Chronicle among others.

For impact, Laurence is constructing a world leading impact case for REF2028 on ‘An International comparison of SAIs’, among others. He previously produced a world leading REF2021 impact case study on changing audit and accountability arrangements in English local government: Enhancing resilience and value for money and has been awarded several honours including the prestigious policy impact prize at Durham University. Laurence has personally give oral and written evidence at Parliament including on Brexit and Local Government, presented his research at COP21 - the United Nations (UN) Climate Change Conference in Paris, written reports funded by the Economic and Social Research Council (ESRC), European Union (EU) and the National Audit Office (NAO) and spoke on BBC and ITV news as an invited expert. 

In terms of teaching, Laurence is a Senior Fellow of the Higher Education Academy (SFHEA) and holds a Postgraduate Certificate in Academic Practice and Learning (PCAPL). Teaching interests focus on both management accounting and financial accounting. He has received various awards in recognition of academic and executive teaching, including the Deans Award for Teaching and nomination for the University Learning and Teaching Award. Internationally, he has held several visiting professorships in the USA, China, Europe, Middle East, and South-East Asia illustrating he is a truly global scholar.

Furthermore, professionally over the past two decades, Laurence has engaged with senior government, banking and multi-national company representatives of over thirty countries. This is from various roles that he has undertaken in a research, consulting and training capacity. In the UK, recently this has included engagement with the UK Government’s Cabinet Office Open Innovation Team, UK Parliament, NAO being the UK’s Supreme Audit Institution, Centre for Public Scrutiny (CfPS) and the Department for Levelling Up, Housing and Communities (DLUHC) (Formerly the Ministry of Housing, Communities and Local Government (MHCLG)). Internationally this experience ranges from the National Development and Reform Commission of the Peoples Republic of China and ICBC Bank (the world’s largest bank) from China, to the Economic Financial Crimes Commission and Supreme Court of Nigeria, to King Faisal Hospital of Saudi Arabia and to the Ministry of Finance of Bangladesh as just some examples. He has held senior roles in the UK civil service, local government and private consultancy including as Managing Director, Head of Finance and Resources and Special Adviser.

Mini Biography

Dr Laurence Ferry is an award-winning Professor in Accounting for Democracy at Durham University Business School (UK), established Author, Founding Director of the International Centre of Public Accountability (ICOPA) and a Member of the Senior Common Room at, Castle, University College. From 2019 to 2022, he served as Head of Department for Accounting, Senior Leader on the Dean’s Faculty Executive Team, and Senator on the University Senate. During this period, Laurence successfully led the Accounting Department for the first time into the Top 10 across all 3 official national rankings (CUG, Times and Guardian) and 75th internationally (our highest ever placements), ensured a significantly improved department research reputation including strong REF2021 submission, and accomplished National Student Survey results at the very forefront of the University. He earned his PhD from the Warwick Business School, and is a qualified chartered accountant, prestigious elected Fellow of the Chartered Institute of Public Finance and Accountancy (CIPFA) and holds a first-class accounting degree. His research, teaching and consulting covers accounting, auditing and accountability with a specific focus on the public sector where he is a very well recognized world-leading expert in public financial management.

• Management Accounting
• Performance Measurement
• Accountability and Transparency
• Practice Theory
• Field Study Methods (primarily within public sector contexts)

Authored book

• Holding Government to Account: Democracy and the National Audit Office
  
  Midgley, H. C., Ferry, L., & Murphie, A. D. (in press). Holding Government to Account: Democracy and the National Audit Office. Routledge.
• The Research-Practice Gap on Accounting in the Public Services
  
  Ferry, L., I, S., I, S., & B, T. (2019). The Research-Practice Gap on Accounting in the Public Services. Palgrave McMillan. https://doi.org/10.1007/978-3-319-99432-1
• Public Service Accountability: Rekindling a debate
  
  Murphy, P., Ferry, L., Glennon, R., & Greenhalgh, K. (2019). Public Service Accountability: Rekindling a debate. Palgrave Macmillan. https://doi.org/10.1007/978-3-319-93384-9

Book review

• David Dewar and Warwick Funnell, A history of British National Audit: the pursuit of accountability
  
  Ferry, L. (2017). David Dewar and Warwick Funnell, A history of British National Audit: the pursuit of accountability. Local Government Studies, 43(4), 690-691. https://doi.org/10.1080/03003930.2017.1329251

Chapter in book

• The application of social theory of practices in accounting literature.
  
  Zakaria, Z., & Ferry, L. (n.d.). The application of social theory of practices in accounting literature [Contracted by publisher]. University Malaya Press.
• Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit
  
  Ferry, L., & Midgley, H. (2023). Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit. In T. Rana & L. Parker (Eds.), The Routledge Handbook of Public Sector Accounting. Routledge.
• Municipal Corporations in England and Wales: A Tale of Two Countries
  
  Andrews, R., & Ferry, L. (2023). Municipal Corporations in England and Wales: A Tale of Two Countries. In R. Andrews, M. van Genugten, Papenfuβ U., H. Torsteinsen, & B. Voorn (Eds.), Corporatization In Local Government: Context, Evidence and Perspectives from 19 Countries (pp. 49-72). Palgrave. https://doi.org/10.1007/978-3-031-09982-3_3
• The why, who and what of public sector auditing
  
  Ferry, L., Ruggiero, P., & Midgley, H. (2022). The why, who and what of public sector auditing. In L. Ferry & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (pp. 1-12). Emerald. https://doi.org/10.1108/978-1-80117-085-720221001
• Where is Public Sector Auditing: A Comparative Analysis
  
  Ferry, L., Ruggiero, P., & Midgley, H. (2022). Where is Public Sector Auditing: A Comparative Analysis. In L. Ferry & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (pp. 149-159). Emerald. https://doi.org/10.1108/978-1-80117-085-720221016
• Ferry, L., Midgley, H., & Murphie, A. (2022). Local Government Auditing in England. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (57-64). Emerald
• Local Government under Austerity, Narrowing the Accountability Landscape in England
  
  Ferry, L., & Murphy, P. (2018). Local Government under Austerity, Narrowing the Accountability Landscape in England. In A. Farazmand (Ed.), Global encyclopedia of public administration, public policy, and governance. (pp. 3829-3835). Springer Verlag. https://doi.org/10.1007/978-3-319-20928-9
• Murphy, P., & Ferry, L. (2017). Another Turn of the Screw: Fire and Rescue Under the Coalition Government of 2010–2015. In P. Murphy, & K. Greenhalgh (Eds.), Fire and rescue services : leadership and management perspectives (45-59). Springer Verlag. https://doi.org/10.1007/978-3-319-62155-5_4
• Accountable to whom? Data transparency, depoliticisation and the myth of the market in English local government
  
  Eckersley, P., & Ferry, L. (2016). Accountable to whom? Data transparency, depoliticisation and the myth of the market in English local government. In B. Cuadrado-Ballesteros & I. M. García-Sánchez (Eds.), Local governments in the digital era : looking for accountability.. Nova Science Publishers.

Edited book

• Auditing Practices in Local Governments: An International Comparison
  
  Ferry, L., & Ruggiero, P. (Eds.). (in press). Auditing Practices in Local Governments: An International Comparison. Emerald.

Journal Article

• ‘A Practice of Fairness’: Social Equity Budgeting in Freedom City
  
  Ferry, L., & Ahrens, T. (in press). ‘A Practice of Fairness’: Social Equity Budgeting in Freedom City. Public Administration.
• A Polyphonic Debate on Social Equity Budgeting
  
  McDonald III, B. D., Ferry, L., McCandless, S. A., Jordan, M. M., Steccolini, I., Bartle, J. R., Ahrens, T., Haslam, J., Joyce, P. G., & Polzer, T. (2024). A Polyphonic Debate on Social Equity Budgeting. Public Administration. Advance online publication. https://doi.org/10.1111/padm.13039
• An update to Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic
  
  Ferry, L., Hardy, C., & Midgley, H. (n.d.). An update to Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic. Public Money and Management 2021 CIPFA Fellows’ Digest. Advance online publication.
• Debate: Studying the regulatory space of public sector audit—the historical turn
  
  Ferry, L., Murphie, A., & Midgley, H. (2025). Debate: Studying the regulatory space of public sector audit—the historical turn. Public Money & Management. Advance online publication. https://doi.org/10.1080/09540962.2025.2450772
• Taking a stand for the practical relevance of public sector accounting research
  
  Tucker, B., Ferry, L., Steccolini, I., & Saliterer, I. (in press). Taking a stand for the practical relevance of public sector accounting research. CIPFA Fellows’ Digest.
• An Update - Regulatory space in local government audit: An international comparative study of 20 countries
  
  Ferry, L., Midgley, H., & Ruggiero, P. (2022). An Update - Regulatory space in local government audit: An international comparative study of 20 countries. CIPFA Digest. Advance online publication.
• Ahrens, T., & Ferry, L. (online). Governmentality, counter-conduct, and modes of governing - accounting and the pursuit of municipal sustainable waste management. Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.13026
• Seeking value in a privatised world
  
  Ferry, L. (2016). Seeking value in a privatised world. The MJ. Advance online publication.
• The (in)completeness of Whole of Government Accounts in accounting for democracy - A UK experience
  
  Ferry, L., & Midgley, H. (2023). The (in)completeness of Whole of Government Accounts in accounting for democracy - A UK experience. Public Money and Management. Advance online publication. https://doi.org/10.1080/09540962.2023.2172812
• Are local government accounts trusted? Exploring the UK Levelling Up, Housing and Communities Committee Verdict
  
  Ferry, L., Fright, M., Midgley, H., Murphie, A., & Sandford, M. (2024). Are local government accounts trusted? Exploring the UK Levelling Up, Housing and Communities Committee Verdict. Public Money & Management. Advance online publication. https://doi.org/10.1080/09540962.2024.2423370
• Ferry, L., Hyndman, N., Liguori, M., & Midgley, H. (online). Public Accountability in an Unpredictable World: Tales of the Unexpected. Abacus: A Journal of Accounting, Finance and Business Studies, https://doi.org/10.1111/abac.12354
• Debate: The Malaysian MADANI narrative in reviving the tiger economy
  
  Zakaria, Z., Zakaria, Z., & Ferry, L. (2025). Debate: The Malaysian MADANI narrative in reviving the tiger economy. Public Money & Management. Advance online publication. https://doi.org/10.1080/09540962.2024.2442336
• Auditing, the state and democracy in a ‘new’ machine age of digitalisation: The UK Supreme Audit Institution
  
  Ferry, L., Midgley, H., & Ahrens, T. (in press). Auditing, the state and democracy in a ‘new’ machine age of digitalisation: The UK Supreme Audit Institution. Public Administration.
• Ferry, L., & Midgley, H. (online). Are public sector accounts trusted? Exploring the verdict of the Public Administration and Constitutional Affairs Committee in the United Kingdom. Public Administration, https://doi.org/10.1111/padm.12983
• Accounting and accountability for managing diversity tensions in hybrid organisations
  
  Grossi, G., Laguecir, A., Ferry, L., & Tucker, B. (2024). Accounting and accountability for managing diversity tensions in hybrid organisations. The British Accounting Review, 56(5), Article 101470. https://doi.org/10.1016/j.bar.2024.101470
• Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts
  
  Ferry, L., Midgley, H., & Haslam, J. (2024). Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts. Critical Perspectives On Accounting, 99, Article 102738. https://doi.org/10.1016/j.cpa.2024.102738
• Accountability, emergency and liberty during COVID-19 in the UK 2020-22
  
  Ferry, L., Midgley, H., & Green, S. (2024). Accountability, emergency and liberty during COVID-19 in the UK 2020-22. Accounting, Auditing & Accountability Journal, 37(1), 176-198. https://doi.org/10.1108/aaaj-07-2022-5931
• Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care
  
  Ferry, L., Wegorowski, P., & Andrews, R. (2024). Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care. The British Accounting Review, 56(1), Article 101244. https://doi.org/10.1016/j.bar.2023.101244
• Auditing governable space - A Study of Place-Based Accountability in England
  
  Ferry, L., Midgley, H., Murphie, A., & Sandford, M. (2023). Auditing governable space - A Study of Place-Based Accountability in England. Financial Accountability and Management, 39(4), 772-789. https://doi.org/10.1111/faam.12321
• An international comparative study of the audit and accountability arrangements of Supreme Audit Institutions
  
  Ferry, L., Hamid, K., & Hebling Dutra, P. (2023). An international comparative study of the audit and accountability arrangements of Supreme Audit Institutions. Journal of Public Budgeting, Accounting & Financial Management, 35(4), 431-450. https://doi.org/10.1108/jpbafm-10-2022-0164
• Ferry, L., Funnell, W., & Oldroyd, D. (2023). A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010. Accounting, Organizations and Society, 109, Article 101466. https://doi.org/10.1016/j.aos.2023.101466
• Political control and audit fees: an empirical analysis of local state-owned enterprises in England
  
  Andrews, R., & Ferry, L. (2023). Political control and audit fees: an empirical analysis of local state-owned enterprises in England. Public Money and Management, 43(5), 438-446. https://doi.org/10.1080/09540962.2021.1996005
• The future of public sector accounting research. A polyphonic debate
  
  Grossi, G., Steccolini, I., Adhikari, P., Brown, J., Christensen, M., Cordery, C., Ferry, L., Lassou, P., McDonald, B., Raudla, R., Sicilia, M., & Vinnari, E. (2023). The future of public sector accounting research. A polyphonic debate. Qualitative Research in Accounting & Management, 20(1), 1-37. https://doi.org/10.1108/qram-09-2022-0135
• Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms
  
  Sandu, R., Zelinschi, D., & Ferry, L. (2023). Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms. Accounting History, 28(1), 143-169. https://doi.org/10.1177/10323732221109658
• Austerity, political control and supplier selection in English local government: implications for autonomy in multi-level systems
  
  Eckersley, P., Flynn, A., Ferry, L., & Lakoma, K. (2023). Austerity, political control and supplier selection in English local government: implications for autonomy in multi-level systems. Public Management Review, 25(1), 1-21. https://doi.org/10.1080/14719037.2021.1930122
• How do executive pay and its gap with employee pay influence corporate performance? Evidence from Thailand tourism listed companies
  
  Ferry, L., He, G., & Yang, C. (2023). How do executive pay and its gap with employee pay influence corporate performance? Evidence from Thailand tourism listed companies. Journal of Hospitality and Tourism Insights, 6(1), 362-381. https://doi.org/10.1108/jhti-03-2021-0061
• Public procurement as a policy tool: The territorial dimension
  
  Eckersley, P., Flynn, A., Lakoma, K., & Ferry, L. (2023). Public procurement as a policy tool: The territorial dimension. Regional Studies, 57(10), 2087-2101. https://doi.org/10.1080/00343404.2022.2134850
• The critical potential of institutional theory revisited - a field study of the rationalisation of budget fairness through agentic actorhood
  
  Ahrens, T., Ferry, L., & Khalifa, R. (2023). The critical potential of institutional theory revisited - a field study of the rationalisation of budget fairness through agentic actorhood. Qualitative Research in Accounting & Management, 20(5), 593-620. https://doi.org/10.1108/qram-08-2021-0149
• Financial resilience! A comparative study of three lower tier authorities in England
  
  Coyle, H., & Ferry, L. (2022). Financial resilience! A comparative study of three lower tier authorities in England. Financial Accountability and Management, 38(4), 686-702. https://doi.org/10.1111/faam.12344
• Accounting, hybrids, and hybridity - attending to the value dimension in institutional logics
  
  Ahrens, T., & Ferry, L. (2022). Accounting, hybrids, and hybridity - attending to the value dimension in institutional logics. Qualitative Research in Accounting and Management, 19(5), 696-715. https://doi.org/10.1108/qram-07-2022-0113
• The Future of Public Audit
  
  Ferry, L., Radcliffe, V., & Steccolini, I. (2022). The Future of Public Audit. Financial Accountability and Management, 38(3), 325-336. https://doi.org/10.1111/faam.12339
• The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom
  
  Ferry, L., & Ahrens, T. (2022). The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom. Financial Accountability and Management, 38(3), 376-393. https://doi.org/10.1111/faam.12291
• Ferry, L., & Sandford, M. (2022). Developing ‘place leadership’ when hierarchical accountability is omnipresent: the case of English sub-national government. Journal of Public Budgeting Accounting and Financial Management, 34(4), 557-565. https://doi.org/10.1108/jpbafm-06-2021-0094
• Corporatization of Public Services
  
  Andrews, R., Clifton, J., & Ferry, L. (2022). Corporatization of Public Services. Public Administration, 100(2), 179-192. https://doi.org/10.1111/padm.12848
• (Counter) accounting for hybrid organising: A case of the Great Exhibition of the North
  
  Ferry, L., & Slack, R. (2022). (Counter) accounting for hybrid organising: A case of the Great Exhibition of the North. Accounting Auditing and Accountability, 35(3), 681-705. https://doi.org/10.1108/aaaj-12-2019-4303
• Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty
  
  Ferry, L., & Midgley, H. (2022). Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty. Accounting Auditing and Accountability, 35(2), 413-438. https://doi.org/10.1108/aaaj-10-2020-4985
• Ferry, L., Midgley, H., & Ruggiero, P. (2022). Regulatory space in local government audit: An international comparative study of 20 countries. Public Money & Management, 43(3), 233-241. https://doi.org/10.1080/09540962.2022.2129559
• Budgeting and governing for deficit reduction in the UK public sector: Act four—risk management arrangements
  
  Ferry, L., & Eckersley, P. (2022). Budgeting and governing for deficit reduction in the UK public sector: Act four—risk management arrangements. Public Money and Management, 42(6), 365-367. https://doi.org/10.1080/09540962.2019.1598199
• Accounting and accountability practices in times of crisis: A Foucauldian perspective on the UK government’s response to COVID-19 for England
  
  Ahrens, T., & Ferry, L. (2021). Accounting and accountability practices in times of crisis: A Foucauldian perspective on the UK government’s response to COVID-19 for England. Accounting Auditing and Accountability, 34(6), 1332-1344. https://doi.org/10.1108/aaaj-07-2020-4659
• Ferry, L., Haslam, J., Green, S., Adegbite, E., & Gebreiter, F. (2021). Accounting colonization, emancipation and instrumental compliance in Nigeria. Critical Perspectives On Accounting, 77, Article 102201. https://doi.org/10.1016/j.cpa.2020.102201
• The impact of accounting disturbances on organizational micro-practices in the schools’ sector in England
  
  Green, S., & Ferry, L. (2021). The impact of accounting disturbances on organizational micro-practices in the schools’ sector in England. Accounting Auditing and Accountability, 34(4), 904-922. https://doi.org/10.1108/aaaj-07-2020-4668
• Ferry, L., Honeysett, L., & Midgley, H. (2021). Holding the Government to Account for its Finances: The ‘Unsung’ Heroes of the UK Parliament Scrutiny Unit. Journal of Public Budgeting Accounting and Financial Management, 33(2), 109-113. https://doi.org/10.1108/jpbafm-11-2020-0180
• Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic
  
  Ferry, L., Hardy, C., & Midgley, H. (2021). Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic. Public Money & Management, 41(8), 676-678. https://doi.org/10.1080/09540962.2021.1946311
• Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19?
  
  Ahrens, T., & Ferry, L. (2021). Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19?. Public Money and Management, 41(1), 12-14. https://doi.org/10.1080/09540962.2021.1825163
• Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes
  
  Ahrens, T., Ferry, L., & Khalifa, R. (2020). Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes. Management Accounting Research, 48, Article 100686. https://doi.org/10.1016/j.mar.2020.100686
• Corporatization in the public sector: Explaining the growth of local government companies
  
  Ferry, L., Andrews, R., Skelcher, C., & Wegorowski, P. (2020). Corporatization in the public sector: Explaining the growth of local government companies. Public Administration Review, 80(3), 482-493. https://doi.org/10.1111/puar.13052
• Adegbite, E., Amaeshi, K., Nakpodia, F., Ferry, L., & Yekini, K. (2020). Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model. Corporate Governance, 20(5), 797-820-820. https://doi.org/10.1108/cg-12-2019-0389
• The practical relevance of public sector accounting research; time to take a stand – A response to van Helden
  
  Tucker, B., Ferry, L., Steccolini, I., & Saliterer, I. (2020). The practical relevance of public sector accounting research; time to take a stand – A response to van Helden. Public Money and Management, 40(1), 5-7. https://doi.org/10.1080/09540962.2019.1660098
• Hybridizing the institutional logics of performance improvement and budgetary stewardship in English and Welsh local government
  
  Ferry, L., & Eckersley, P. (2020). Hybridizing the institutional logics of performance improvement and budgetary stewardship in English and Welsh local government. Public Policy and Administration, 35(1), 45-64. https://doi.org/10.1177/0952076718781433
• Ahrens, T., & Ferry, L. (2020). Financial resilience of English local government in the aftermath of COVID-19. Journal of Public Budgeting Accounting and Financial Management, 32(5), 813-823. https://doi.org/10.1108/jpbafm-07-2020-0098
• Eckersley, P., & Ferry, L. (2020). Public service outsourcing: the implications of ‘known unknowns’ and ‘unknown unknowns’ for accountability and policymaking. Public Money & Management, 40(1), 72-80. https://doi.org/10.1080/09540962.2019.1660096
• Public value, institutional logics and practice variation during austerity localism at Newcastle City Council
  
  Ferry, L., Ahrens, T., & Khalifa, R. (2019). Public value, institutional logics and practice variation during austerity localism at Newcastle City Council. Public Management Review, 21(1), 96-115. https://doi.org/10.1080/14719037.2018.1462398
• Framing public governance in Malaysia: Rhetorical appeals through accrual accounting
  
  Ferry, L., Zakaria, Z., & Slack, R. (2018). Framing public governance in Malaysia: Rhetorical appeals through accrual accounting. Accounting Forum, 42(2), 170-183. https://doi.org/10.1016/j.accfor.2017.07.002
• Ferry, L., & Eckersley, P. (2018). Debate: Brexit and local government in England – the challenges ahead. Public Money & Management, 38(3), 163-166. https://doi.org/10.1080/09540962.2018.1434316
• The hybridising of financial and service expertise in English local authority budget control: A practice perspective
  
  Ahrens, T., Ferry, L., & Khalifa, R. (2018). The hybridising of financial and service expertise in English local authority budget control: A practice perspective. Qualitative Research in Accounting and Management, 15(3), 341-357. https://doi.org/10.1108/qram-09-2017-0085
• What about Financial Sustainability of Local Government!—A Critical Review of Accountability, Transparency, and Public Assurance Arrangements in England during Austerity
  
  Ferry, L., & Murphy, P. (2018). What about Financial Sustainability of Local Government!—A Critical Review of Accountability, Transparency, and Public Assurance Arrangements in England during Austerity. International Journal of Public Administration, 41(8), 619-629. https://doi.org/10.1080/01900692.2017.1292285
• Institutional entrepreneurship, practice memory, and cultural memory: Choice and creativity in the pursuit of endogenous change of local authority budgeting
  
  Ahrens, T., & Ferry, L. (2018). Institutional entrepreneurship, practice memory, and cultural memory: Choice and creativity in the pursuit of endogenous change of local authority budgeting. Management Accounting Research, 38, 12-21. https://doi.org/10.1016/j.mar.2016.11.001
• Ferry, L., & Lehman, G. (2018). Trends in Corruption, Environmental, Ethical and Social Accounting. Accounting Forum, 42(1), 1-2. https://doi.org/10.1016/j.accfor.2018.01.002
• New development: Corporatization of local authorities in England in the wake of austerity 2010–2016
  
  Ferry, L., Andrews, R., Skelcher, C., & Wegorowski, P. (2018). New development: Corporatization of local authorities in England in the wake of austerity 2010–2016. Public Money and Management, 38(6), 477-480. https://doi.org/10.1080/09540962.2018.1486629
• Watchdogs, Helpers or Protectors? – Internal Auditing in Malaysian Local Government
  
  Ferry, L., Zakaria, Z., & Slack, R. (2017). Watchdogs, Helpers or Protectors? – Internal Auditing in Malaysian Local Government. Accounting Forum, 41(4), 375-389. https://doi.org/10.1016/j.accfor.2017.10.001
• Using management control to understand public sector corporate governance changes: localism, public interest, and enabling control in an English local authority
  
  Ferry, L., & Ahrens, T. (2017). Using management control to understand public sector corporate governance changes: localism, public interest, and enabling control in an English local authority. Journal of Accounting and Organizational Change, 13(4), 548-567. https://doi.org/10.1108/jaoc-12-2016-0092
• Eckersley, P., England, K., & Ferry, L. (2017). Sustainable development in cities: collaborating to improve urban climate resilience and develop the business case for adaptation. Public Money & Management, 38(5), 335-344. https://doi.org/10.1080/09540962.2018.1477642
• Accountability and Transparency: Police Forces in England and Wales
  
  Murphy, P., Eckersley, P., & Ferry, L. (2017). Accountability and Transparency: Police Forces in England and Wales. Public Policy and Administration, 32(3), 197-213. https://doi.org/10.1177/0952076716671033
• Budgetary stewardship, innovation and working culture: Identifying the missing ingredient in English and Welsh local authorities’ recipes for austerity management
  
  Ferry, L., Coombs, H., & Eckersley, P. (2017). Budgetary stewardship, innovation and working culture: Identifying the missing ingredient in English and Welsh local authorities’ recipes for austerity management. Financial Accountability and Management, 33(2), 220-243. https://doi.org/10.1111/faam.12117
• Ferry, L. (2017). Brexit gives regions a real chance to bridge the prosperity gap. Municipal journal (London. 1970),
• Debate: Freedom, power and capacity—analysing the fallout from the UK’s ‘Brexit’ referendum
  
  Ferry, L., & Eckersley, P. (2017). Debate: Freedom, power and capacity—analysing the fallout from the UK’s ‘Brexit’ referendum. Public Money and Management, 37(1), 2-3. https://doi.org/10.1080/09540962.2016.1249218
• Ferry, L., & Eckersley, P. (2016). Debate: Climate change and 21st Conference of the Parties (COP21) Paris—addressing the ‘ultimate’ wicked issue. Public Money & Management, 36(4), 241-242. https://doi.org/10.1080/09540962.2016.1163021
• Ferry, L. (2016). Are local freedoms at risk?. Municipal journal (London. 1970),
• Accounting and the ‘Insoluble’ Problem of Health-Care Costs
  
  Gebreiter, F., & Ferry, L. (2016). Accounting and the ‘Insoluble’ Problem of Health-Care Costs. European Accounting Review, 25(4), 719-733. https://doi.org/10.1080/09638180.2016.1187073
• Implementing Key Performance Indicators in a government agency: A typical story?
  
  Ferry, L., Murphy, P., & Zakaria, Z. (2015). Implementing Key Performance Indicators in a government agency: A typical story?. Journal of Finance & Management in Public Services., 14(2).
• An era of governance through performance management – New Labour's National Health Service from 1997 to 2010
  
  Ferry, L., & Scarparo, S. (2015). An era of governance through performance management – New Labour’s National Health Service from 1997 to 2010. Accounting History Review, 25(3), 219-238. https://doi.org/10.1080/21552851.2015.1091673
• Local taxation and spending as a share of GDP in large Western European countries
  
  Ferry, L., Eckersley, P., & van Dooren, W. (2015). Local taxation and spending as a share of GDP in large Western European countries. Environment and Planning A, 47(9), 1779-1780. https://doi.org/10.1177/0308518x15595891
• Ahrens, T., & Ferry, L. (2015). Newcastle City Council and the grassroots: Accountability and budgeting under austerity. Accounting, Auditing and Accountability Journal, 28(6), 909-933. https://doi.org/10.1108/aaaj-03-2014-1658
• Accountability and transparency in English local government: Moving from ‘matching parts’ to ‘awkward couple’?
  
  Ferry, L., Eckersley, P., & Zakaria, Z. (2015). Accountability and transparency in English local government: Moving from ‘matching parts’ to ‘awkward couple’?. Financial Accountability and Management, 31(3), 345-361. https://doi.org/10.1111/faam.12060
• Budgeting and governing for deficit reduction in the UK public sector: act three ‘accountability and audit arrangements’
  
  Ferry, L., & Eckersley, P. (2015). Budgeting and governing for deficit reduction in the UK public sector: act three ‘accountability and audit arrangements’. Public Money and Management, 35(3), 203-210. https://doi.org/10.1080/09540962.2015.1027496
• Accountability and transparency: A nuanced response to Etzioni
  
  Ferry, L., & Eckersley, P. (2015). Accountability and transparency: A nuanced response to Etzioni. Public Administration Review, 75(1), 11-12. https://doi.org/10.1111/puar.12303
• Ferry, L., Zakaria, Z., & Eckersley, P. (2014). The role of budget speech: A Malaysian government study. International Journal of Public Sector Management, 27(7), 564-580. https://doi.org/10.1108/ijpsm-01-2014-0010
• Eckersley, P., Ferry, L., & Zakaria, Z. (2014). A ‘panoptical’ or ‘synoptical’ approach to monitoring performance? Local public services in England and the widening accountability gap. Critical Perspectives On Accounting, 25(6), 529-538. https://doi.org/10.1016/j.cpa.2013.03.003
• Budgeting and governing for deficit reduction in the UK public sector: Act two 'The annual budget'.
  
  Ferry, L., & Eckersley, P. (2012). Budgeting and governing for deficit reduction in the UK public sector: Act two ’The annual budget’. Public Money and Management, 32(2), 119-126. https://doi.org/10.1080/09540962.2012.656017
• Managing organizational culture for effective internal control: From practice to theory.
  
  Ferry, L. (2011). Managing organizational culture for effective internal control: From practice to theory. British Accounting Review, 43(2), 147-148. https://doi.org/10.1016/j.bar.2011.03.003
• Budgeting and governing for deficit reduction in the UK public sector: Act one ‘The comprehensive spending review'.
  
  Ferry, L., & Eckersley, P. (2011). Budgeting and governing for deficit reduction in the UK public sector: Act one ‘The comprehensive spending review’. Journal of Finance & Management in Public Services., 10(1), 14-23.

Other (Digital/Visual Media)

• What challenges does Brexit pose for Local Government in England.
  
  Eckersley, P., & Ferry, L. (in press). What challenges does Brexit pose for Local Government in England [Blog at Local Government Reserch Unit (LGRU) Leicester de Montfort, 14th February, http://lgru.our.dmu.ac.uk/blog/].
• Future of Local Government Funding and Council Tax Rises.
  
  Ferry, L. (in press). Future of Local Government Funding and Council Tax Rises [BBC News, 16th January.].
• The Austerity Playbook, Interviews with researchers and actors
  
  Ferry, L., Steccolini, I., & O’Thomas., M. (in press). The Austerity Playbook, Interviews with researchers and actors.
• The Austerity Playbook, Theatre Jazz Musical.
  
  Ferry, L., Steccolini, I., & O’Thomas, M. (2017, November). The Austerity Playbook, Theatre Jazz Musical.
• Local Public Accountability in a Post Brexit World, Animated on-line video
  
  Ferry, L. (2017, November). Local Public Accountability in a Post Brexit World, Animated on-line video [Video].

Other (Print)

• Making drama out of a crisis.
  
  Wylie, I., & Ferry, L. (2018). Making drama out of a crisis (pp. 52-53). Financial Times Business Education Global MBA Ranking 2018.
• We need better ways of assessing value for money
  
  Ferry, L. (2017). We need better ways of assessing value for money. Local government chronicle.
• Devolution Response.
  
  Ferry, L. (2016). Devolution Response. Richardson, A. The North East needs Tory action, not soundbites, The Northern Echo.
• Budget Response.
  
  Ferry, L. (2016). Budget Response. Jowett, A. Budget 2016: The Reaction, Local Government Executive.
• Ferry, L. (2015). Spending Review 2015: Durham University Response
• Spending Review and Autumn Statement Response.
  
  Ferry, L. (2015). Spending Review and Autumn Statement Response. Tallentire, M. More police cash and tax credits u-turn welcomed, but has Chancellor ‘all but ignored’ Teesside? Durham Advertiser.
• Accounting, control and performance in local government: Ten key findings, CIPFA Performance Improvement Network.
  
  Ferry, L. (2010). Accounting, control and performance in local government: Ten key findings, CIPFA Performance Improvement Network. Pinpoint.

Report

• NHS Sustainability Evidence.
  
  Ferry, L., & Gebreiter, F. (in press). NHS Sustainability Evidence.
• Evidence to the Citizenship and Civic Engagement Committee.
  
  Ferry, L. (in press). Evidence to the Citizenship and Civic Engagement Committee.
• Additional Evidence to the Communities and Local Government Inquiry on Overview and Scrutiny in Local Government.
  
  Ferry, L. (in press). Additional Evidence to the Communities and Local Government Inquiry on Overview and Scrutiny in Local Government.
• Written evidence from Dr Henry Midgley, Professor Laurence Ferry and Aileen Murphie (Reference PBI 06)
  
  Midgley, H. C., Ferry, L., & Murphie, A. (2025). Written evidence from Dr Henry Midgley, Professor Laurence Ferry and Aileen Murphie (Reference PBI 06). Public Administration and Constitutional Affairs Committee.
• Response to Ministry of Housing, Communities and Local Government Open Consultation – Local audit reform: A strategy for overhauling the local audit system in England
  
  Ferry, L., Murphie, A., & Midgley, H. (2025). Response to Ministry of Housing, Communities and Local Government Open Consultation – Local audit reform: A strategy for overhauling the local audit system in England. Ministry of Housing, Communities and Local Government.
• “Written evidence submitted by Associate Professor Henry C Midgley, Durham University, Professor Laurence Ferry, Durham University, & Honorary Professor Aileen Murphie, Durham University to the Housing, Communities and Local Committee’s inquiry into “The Funding and Sustainability of Local Government Finance” (Reference FSF 018)
  
  Midgley, H. C., Ferry, L., & Murphie, A. (2025). “Written evidence submitted by Associate Professor Henry C Midgley, Durham University, Professor Laurence Ferry, Durham University, & Honorary Professor Aileen Murphie, Durham University to the Housing, Communities and Local Committee’s inquiry into “The Funding and Sustainability of Local Government Finance” (Reference FSF 018). Local Government Select Committee.
• Managing Risks Through Government Balance Sheets. K4DD Rapid Evidence Review.
  
  Harrison, T., & Ferry, L. (2024). Managing Risks Through Government Balance Sheets. K4DD Rapid Evidence Review. Institute of Development Studies. https://doi.org/10.19088/k4dd.2024.084
• Synthesis Note: A Broader and More Long-Term Approach to Public Financial Management: Managing Fiscal Risks Associated With Climate Change
  
  Harrison, T., Ferry, L., Cheeseman, K., Lucas, B., & Zaidan, M. (2024). Synthesis Note: A Broader and More Long-Term Approach to Public Financial Management: Managing Fiscal Risks Associated With Climate Change. Institute of Development Studies. https://doi.org/10.19088/k4dd.2024.083
• Ferry, L., & Midgley, H. (2024). Submission to the Committee’s inquiry into Office for Local Government (Oflog). Levelling Up, Housing and Communities Committee
• Evidence submission to the Levelling Up, Housing and Communities Committee inquiry into financial reporting and audit in local authorities
  
  Ferry, L., & Midgley, H. (2023). Evidence submission to the Levelling Up, Housing and Communities Committee inquiry into financial reporting and audit in local authorities.
• Ministerial Directions
  
  Ferry, L., Murphie, A., & Midgley, H. (2023). Ministerial Directions.
• Timeliness of local auditor reporting on local government in England
  
  Ferry, L., & Midgley, H. (2023). Timeliness of local auditor reporting on local government in England.
• Global Voice: AFROSAI Regional Paper (AFRICA)
  
  Ferry, L., Gordon, J., Hamid, K., Hebling Dutra, P., do Santos Danni, L., Costa Lima, M., & Maranhão, A. (2022). Global Voice: AFROSAI Regional Paper (AFRICA).
• Global Voice: EUROSAI Regional Paper (EUROPE)
  
  Ferry, L., Gordon, J., Hamid, K., Hebling Dutra, P., do Santos Danni, L., Costa Lima, M., & Maranhão, A. (2022). Global Voice: EUROSAI Regional Paper (EUROPE).
• Global Voice: OLACEFS Regional Paper (LATIN AMERICAN and CARIBBEAN)
  
  Ferry, L., Gordon, J., Hamid, K., Hebling Dutra, P., do Santos Danni, L., Costa Lima, M., & Maranhão, A. (2022). Global Voice: OLACEFS Regional Paper (LATIN AMERICAN and CARIBBEAN).
• Global Voice: Audit and Accountability Arrangements of Supreme Audit Institutions
  
  Ferry, L., Gordon, J., Hamid, K., Hebling Dutra, P., & Maranhão, A. (2022). Global Voice: Audit and Accountability Arrangements of Supreme Audit Institutions.
• Global Voice: ASOSAI Regional Paper (ASIA)
  
  Ferry, L., Gordon, J., Hamid, K., Hebling Dutra, P., do Santos Danni, L., Costa Lima, M., & Maranhão, A. (2022). Global Voice: ASOSAI Regional Paper (ASIA).
• Global Voice: ARABOSAI Regional Paper (MIDDLE EAST and North Africa)
  
  Ferry, L., Gordon, J., Hamid, K., Hebling Dutra, P., do Santos Danni, L., Costa Lima, M., & Maranhão, A. (2022). Global Voice: ARABOSAI Regional Paper (MIDDLE EAST and North Africa).
• Ferry, L. (2019). Audit and Inspection of Local Authorities in England: Five years after the Local Audit and Accountability Act 2014. [No known commissioning body]
• Eckersley, P., Murphy, P., & Ferry, L. (2019). Local Government Finance and the 2019 Spending Review inquiry. [No known commissioning body]
• Ferry, L. (2018). Financial Sustainability of Local Authorities. Written Evidence to Public Accounts Committee. [No known commissioning body]
• Response to Centre for Public Scrutiny Consultation Paper on Local Public Accounts Committees
  
  Ferry, L. (2018). Response to Centre for Public Scrutiny Consultation Paper on Local Public Accounts Committees.
• Oral Evidence on Brexit and Local Government. Parliament House of Commons Communities and Local Government Select Committee.
  
  Ferry, L. (2017). Oral Evidence on Brexit and Local Government. Parliament House of Commons Communities and Local Government Select Committee.
• Written evidence submitted to the Communities and Local Government Inquiry on Overview and Scrutiny in Local Government
  
  Ferry, L. (2017). Written evidence submitted to the Communities and Local Government Inquiry on Overview and Scrutiny in Local Government.
• Written evidence submitted to the Public Accounts Committee on Financial Sustainability of the NHS
  
  Ferry, L., Gebreiter, F., & Murphy, P. (2017). Written evidence submitted to the Public Accounts Committee on Financial Sustainability of the NHS.
• Local government and Brexit.
  
  Ferry, L. (2017). Local government and Brexit.
• Written evidence to the Public Accounts Committee on the Financial Sustainability of Local Authorities
  
  Ferry, L. (2016). Written evidence to the Public Accounts Committee on the Financial Sustainability of Local Authorities.
• Evidence to the Kerslake Review of Her Majesty’s Treasury
  
  Ferry, L., & Eckersley, P. (2016). Evidence to the Kerslake Review of Her Majesty’s Treasury. Shadow Chancellor.
• Evidence to the Inquiry into Brexit response and consultation. Parliament's European Scrutiny Committee
  
  Ferry, L. (2016). Evidence to the Inquiry into Brexit response and consultation. Parliament’s European Scrutiny Committee.
• Evidence to the Inquiry on Local Authorities and Commissioners. Parliament’s Communities and Local Government Committee
  
  Ferry, L. (2016). Evidence to the Inquiry on Local Authorities and Commissioners. Parliament’s Communities and Local Government Committee.
• Ferry, L., & Chow, D. (2016). Evidence to the Inquiry into Government Accounts. Parliament's Public Administration and Constitutional Affairs Committee (PACAC). [No known commissioning body]
• Written Evidence to the Scrutiny of the Government's Supply Estimates. Parliament's Procedure Committee
  
  Ferry, L. (2016). Written Evidence to the Scrutiny of the Government’s Supply Estimates. Parliament’s Procedure Committee. House of Commons Select Committee.
• Financial and Service Sustainability of Local Authorities – Evidence. (In Local Government and Select Committee)
  
  Ferry, L. (2016). Financial and Service Sustainability of Local Authorities – Evidence. (In Local Government and Select Committee).
• Financial sustainability, accountability and transparency across local public service bodies in England under austerity. Briefing Note to Centre for Public Scrutiny (CfPS) Advisory Board.
  
  Ferry, L., & Murphy, P. (2015). Financial sustainability, accountability and transparency across local public service bodies in England under austerity. Briefing Note to Centre for Public Scrutiny (CfPS) Advisory Board.
• Financial sustainability of local government and performance information use – Some lessons and opportunities. Briefing note to National Audit Office (NAO).
  
  Ferry, L. (2015). Financial sustainability of local government and performance information use – Some lessons and opportunities. Briefing note to National Audit Office (NAO).
• Accounting for Reform of Municipal Services in England. Cop21 United Nations (UN) Climate Change Conference.
  
  Ferry, L. (2015). Accounting for Reform of Municipal Services in England. Cop21 United Nations (UN) Climate Change Conference.
• Ferry, L., & Murphy, P. (2015). Financial sustainability, accountability and transparency across local public service bodies in England under austerity. Report to National Audit Office (NAO). [No known commissioning body]
• Public financial management and service delivery, Nigeria. European Union Support Reforming Institutions Programme (EU SRIP) Report.
  
  Ferry, L. (2008). Public financial management and service delivery, Nigeria. European Union Support Reforming Institutions Programme (EU SRIP) Report.