Professor Richard Murphy
FAcSS FAIA (Hon)
Management School
Chair in Accounting Practice
Full contact details
Management School
Sheffield University Management School
Conduit Road
Sheffield
S10 1FL
- Profile
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Professor Richard Murphy co-founded the Tax Justice Network, the Fair Tax Mark and Finance for the Future. He founded and directs Tax Research UK. He co-created the Green New Deal and remains an active member of the Green New Deal Group. He is the founder-director of the Corporate Accountability Network.
Richard created the concept of country-by-country reporting which, with the backing of the OECD, is now in use in more than 90 countries around the world to identify tax abuse by multinational corporations. Richard created the concept of sustainable cost accounting.
Richard has authored a number of books including The Courageous State and The Joy of Tax. He blogs frequently at Tax Research UK and is a frequent commentator in the media on tax and accounting issues. In the last three years, he has been named by the Institute of Chartered Accountants in England and Wales as the top social media influencer on accounting issues in the UK. He has more than 100,000 Twitter followers.
- Qualifications
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Fellow of the Institute of Chartered Accountants in England and Wales (resigned)
BSc Hons Business Economics and Accounting - University of Southampton
- Research interests
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Richard Murphy's work focuses on the need to use accounting as an instrument to effect social change, particularly with regard to prevention of corruption and abuse, to eliminate poverty and to manage the impact of climate change.
One stream of Richard's work has focused on tax transparency. He created country-by-country reporting, which is now OECD endorsed, as a part of this work. He now works on tax transparency related issues and how enhanced tax accounting, in and out of government, can improve tax system management to enhance tax yields and reduce poverty.
His other major focus is on sustainability. A founder of the Green New Deal Group in 2008, Richard now focusses on how the impact of climate change can be recorded on the balance sheet of major public reporting entities. This is described as sustainable cost accounting. This work is being done at Sheffield and with Copenhagen Business School.
Elsewhere he is working on how tax and other regulation on savings and investments can, in combination with the selective use of quantitative easing, be revised to provide the funding for the climate transition we need and which, so far, governments are refusing to fund.
- Publications
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Journal articles
- The future of auditing. International Journal of Auditing, 26(1), 44-47. View this article in WRRO
- Creating a race to the top in global tax governance: the political case for tax spillover assessments. Globalizations, 18(1), 22-38. View this article in WRRO
- Modern Monetary Theory and the Changing Role of Tax in Society. Social Policy and Society, 19(3), 454-469. View this article in WRRO
- BEPS Policy Failure—The Case of EU Country-By-Country Reporting1. Nordic Tax Journal, 2019(1), 63-86.
- The Political Economy of Tax Spillover: A New Multilateral Framework. Global Policy, 10(2), 178-192. View this article in WRRO
- Tax and modern monetary theory. Real-World Economics Review(89), 138-147.
- 'Corporate tax avoidance: is tax transparency the solution?': A Practitioner View. Accounting and Business Research, 49(5), 584-586.
- The case for building climate reporting into financial accounting. Samfundsøkonomen, 2019(4), 95-101.
Chapters
- Reappraising the Tax Gap In Unger B, Rossel L & Ferwerda J (Ed.), Combating Fiscal Fraud and Empowering Regulators (pp. 61-74). Oxford University Press
- Tax justice and the challenges of measuring illicit financial flows In Evans J, Ruane S & Southall H (Ed.), Data in Society: Challenging Statistics in an Age of Globalisation (pp. 103-114). Bristol, UK: Policy Press.
- How do we build a fairer tax system? In Konzelmann S, Himmelweit S, Smith J & Weeks J (Ed.), Rethinking Britain: Policy Ideas for the Many (pp. 46-48). Bristol, UK: Policy Press.
- Taxation - A Philosophy In Scott D (Ed.), Manifestos, Policies and Practices: An Equalities Agenda (pp. 191-216). London, UK: UCL Institute of Education Press.
- Systemic Stabilisation and a New Social Contract, The Coming Crisis (pp. 87-94). Springer International Publishing
Reports
- Making Tax Work: A Framework for Enhancing Tax Transparency View this article in WRRO
- The future of auditing. International Journal of Auditing, 26(1), 44-47. View this article in WRRO
- Teaching interests
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- The integration of climate reporting into financial accounting
- Accounting for tax
- The political economy of tax and tax transparency
- The creation of frameworks for tax transparency
- Professional activities and memberships
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- Director - The Corporate Accountability Network Limited
- Director - Tax Research LLP
- Member - the Green New Deal Group
- Director - Finance for the Future LLP