Dr Ahmed Kholeif

Senior Lecturer in Accounting and Finance, Programme Leader MSc International Finance

Chester Business School
a.kholeif@chester.ac.uk
Dr Ahmed Kholeif
  • Senior Lecturer in Accounting and Finance.
  • PhD in Management Accounting, University of Essex.
  • CIMA membership – completed strategic level papers.
  • Senior Fellow of the Higher Education Academy.
  • External Examiner for International Year One Finance and Accounting, University of Sussex, UK, September 2015 – September 2017.
  • BA/BSc Accounting and Finance & MSc International Banking & Finance, Liverpool John Moores University, September 2013 – August 2014.
  • Undergraduate programmes – Accounting, Finance and Economics, Manchester Metropolitan University, September 2013 – September 2017.

My research is interdisciplinary, qualitative, case study based. It is conducted in both developed and developing countries.  It mainly applies social theories to practice. I have a number of published articles, books and book chapters in high ranking and world leading publishers.  

Research interests:

  • Management accounting change
  • International Financial Reporting Standards (IFRSs)
  • Corporate governance
  • Enterprise Resource Planning (ERP)
  • Structuration Theory
  • Strong Structuration Theory 
  • Institutional Theories 
  • Other social theories 
  • Qualitative research methodologies

Interdisciplinary interests:

  • The use of Information and Communication Technologies (ICTs) in accounting.
  • The use of social theories like structuration theory and institutional theories as qualitative methodologies in accounting research.

Kholeif, Ahmed (2021), ‘Outcomes-Based Budgeting in the Egyptian Public Services: A Case Study of Implementation Issues in a Government Agency’, in Z. Hoque (ed.), “Public Sector Reform and Performance Management in Emerging Economies: Outcomes-Based Approaches in Practice", Routledge, May 2021.

Kholeif, Ahmed & Jack, Lisa (2019), ‘The paradox of embedded agency from a strong structuration perspective: An illustrative case study of resistance to change in budgeting processes’, Qualitative Research in Accounting and Management, 16(1), 60-92.

Elbardan, Hany and Kholeif, Ahmed (2017), ‘Enterprise Resource Planning, Corporate Governance and Internal Auditing: An Institutional Perspective’, Palgrave Macmillan Ltd, UK.

Coad, Alan, Jack, Lisa, Kholeif, Ahmed (2016) "Strong structuration theory in accounting research", Accounting, Auditing & Accountability Journal, Vol. 29 Iss: 7, pp.1138 – 1144.

Coad, Alan, Jack, Lisa & Kholeif, Ahmed (2015), ‘Structuration theory: reflections on its further potential for management accounting research’, Qualitative Research in Accounting and Management, 12(2), 153-171.

Al-Sayed, Mahmoud, Abdel-Kader, Magdy and Kholeif, Ahmed (2013), ‘ABC Adoption and Implementation in the Age of Digital Economy: the UK Experience’, International Journal of Management Accounting, 2(1).

Kholeif, Ahmed (2011), ‘The Impact of ERP on Management Accounting: A Literature Review and Directions for Future Research’, in M. Abdel-Kader (ed.), ‘Review of Management Accounting Research’, Palgrave Macmillan Ltd, UK, pp. 111- 138.

Kholeif, Ahmed (2011), ‘The Positivistic Approach to Management Accounting: Recent Developments and Future Directions’, in M. Abdel-Kader (ed.), ‘Review of Management Accounting Research’, Palgrave Macmillan Ltd, UK, pp. 523 – 542.

Kholeif, Ahmed (2010), ‘A New Institutional Analysis of IFRSs Adoption in Egypt: A Case Study of Loosely Coupled Rules and Routines’, Research in Accounting in Emerging Economies, 10, 29-55.  Awarded the best author.

Kholeif, Ahmed (2008), ‘CEO Duality and Accounting-Based Performance in Egyptian Listed Companies: A Re-examination of Agency Theory Predictions’, Research in Accounting in Emerging Economies, 8, 65-96.

Kholeif, Ahmed, Abdel-Kader, Magdy & Sherer, Michael (2008), ‘Enterprise Resource Planning (ERP) Implementation and Management Accounting Change in a Transitional Country’, Palgrave Macmillan Ltd, UK.

Jack, Lisa &Kholeif, Ahmed (2008), ‘ERP and a contest to limit the role of management accountants: a strong structuration perspective’, Accounting Forum, 32 (1), 30-45.

Jack, Lisa &Kholeif, Ahmed (2007), ‘Introducing Strong Structuration Theory for Informing Qualitative Case Studies in Organization, Management And Accounting Research’, Qualitative Research in Organizations and Management: An International Journal, 2(3), pp. 208-225.

Kholeif, Ahmed, Abdel-Kader, Magdy & Sherer, Michael (2007), ‘ERP Customization Failure: Institutionalized Accounting Practices, Power Relations and Market Forces’, Journal of Accounting and Organizational Change, 3(3), 250-269.

  • PhD in Accounting, University of Essex
  • CIMA membership – strategic level
  • PG Certificate in Higher Education
  • Senior Fellow of the Higher Education Academy
  • MSc in Accounting, University of Alexandria, Egypt
  • BSc in Accounting, University of Alexandria, Egypt