Dr Srivatsan Lakshminarayan
Senior Lecturer (Education) in Accountancy
Marie Jahoda 260
- Email: srivatsan.lakshminarayan@brunel.ac.uk
- Tel: +44 (0)1895 267815
- Accountancy and Finance
- Economics and Finance
- College of Business, Arts and Social Sciences
Research area(s)
Publications:
Lakshminarayan, S., 2021. Jurisprudence and the conceptual framework project: the enduring ideas of Scott, Spacek and Stamp. International Journal of Critical Accounting, 12(5), pp.444-464.
Lakshminarayan, S., 2018. The 2018 Conceptual Framework for International Financial Reporting Standards: An Examination of Conservatism (Asymmetric Prudence) (Doctoral dissertation, SOAS University of London).
Lakshminarayan, S., 2017. Market fundamentalism in the age of ‘haute finance': The enclosing of policy space in ‘emerging’India. Ephemera: Theory and Politics in Organization, 17(4), pp.849-865.
Research Interests
My PhD thesis examined the due process related to the development of the IASB’s revised (2018) conceptual framework, internal coherence of the framework with new and amended International Financial Reporting Standards (IFRS), and framework consistency with established accounting principles such as stewardship, reliability and (in particular), asymmetric prudence.
More broadly, my areas of research interest include:
1) Financial and corporate reporting
2) Conceptual frameworks of accounting, particularly IFRS
2) Standard-setting, particularly IFRS
Research grants and projects
Grants
Funder: CBASS Education Fund
Duration: October 2024 -
The aim of this project is to invite and explore student reflection (as feedback loop) on curricular and pedagogic innovations that seek to embed standard-setter reasoning as active concepts through interaction with economics of underlying transactions when teaching topics in Advanced Financial Reporting at Level 6 (year 3). The broader objective is to answer calls by the standard -setter (IASB) and accounting educators to contextualize IFRS teaching by focusing on framing and the ‘why’ rather than just the ‘what’ through encouraging development of application-level judgement skills that are increasingly essential in later professional life.