Professor Richard Barker

Economics and Management
Professor of Accounting at Saïd Business School and Tutor in Management at Christ Church


BA (Oxford), MPhil, PhD (Cambridge)

Academic Background

Richard read Modern History and Economics at Christ Church from 1986-89, and then following a period in industry with AstraZeneca, he completed an MPhil and a PhD at the Faculty of Economics, Cambridge University.  In 1996, he was appointed to a Lectureship in Accounting at Cambridge’s Judge Business School.  He also served as Director of the MBA Programme and Chairman of the Audit Committee of Cambridge University Press.  Richard has held visiting posts at Stanford University’s Graduate School of Business in the USA and at INSEAD in France. He joined Oxford’s Saïd Business School in 2012.  Richard has won teaching awards at both Oxford and Cambridge, including in 2013 'Most Acclaimed Lecturer in the Social Sciences', awarded by Oxford University Student Union.

Richard is the Academic Chair of the Oxford MBA.

Undergraduate Teaching

General Management

Research Interests

Richard’s research is focused on corporate reporting, including international accounting standards and investors’ use of financial statement information.  Richard is the academic member of the Corporate Reporting Council, the UK's accounting standard-setter. He previously served on secondment as Research Fellow at the International Accounting Standards Board (IASB) in London.

Publications include:

Barker, R. and Schulte, S. (2017). ‘Representing the Market Perspective: Fair Value Measurement for Non-Financial Assets.’ Accounting, Organizations and Society, 56: 55-67.

Barker, R. (2015). Conservatism, Prudence and the IASB’s Conceptual Framework (P.D. Leake Lecture).  Accounting and Business Research, 45(4): 514-538.

Barker, R. and McGeachin, A. (2015). ‘Is the IASB Consistent on Conservatism?  An Evaluation of the Concept and Practice of Conservatism in IFRS.’ Abacus, 51(2):169–207

Barker, R. and McGeachin, A. (2013). ‘Why is there conceptual inconsistency in accounting for liabilities in IFRS?’ Accounting and Business Research, 43(6): 579-604.

Barker, R., Hendry, J., Roberts, J. and Sanderson, P. (2012). ‘Can Company-Fund Manager Meetings Convey Informational Benefits?  Exploring the Rationalisation of Equity Investment Decision Making by UK Fund Managers.’  Accounting, Organizations and Society, 37(4): 207–222.

Barker, R. (2011). Cambridge Short Introductions: Accounting.  Cambridge University Press, 2011

Barker, R. (2010). ‘The Operating-Financing Distinction in Financial Reporting.’ Accounting and Business Research, 40(4): 391-403.

Barker, R. (2010). ‘No, Management is not a Profession.’  Harvard Business Review, Jul-Aug: 52-60.

Barker, R. (2010). ‘On the Definitions of Income, Expenses and Profit in IFRS.’   Accounting in Europe, 7(2): 197–208.

Imam, S., Barker, R. and Clubb, C. (2008). ‘The Use of Valuation Models by UK Investment Analysts.’ European Accounting Review, 17(3): 503-535.

Roberts, J., Sanderson, P., Barker, R. and Hendry, J (2006). ‘In the Mirror of the Market: the Disciplinary Effects of Company/Fund Manager Meetings.’ Accounting, Organizations and Society, 31(3):277-294.

Barker, R. (2004). ‘Reporting Financial Performance.’  Accounting Horizons, 18(2): 157-172.

Barker, R. (2001). Determining Value: Valuation Models and Financial Statements.  Financial Times-Prentice Hall, 2001.

Barker, R. (1998). ‘The Market for Information - Evidence from Finance Directors, Analysts and Fund Managers.’  Accounting and Business Research, 29(1):3-20.