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Dr Anwar Halari

Senior Lecturer In Accounting And Financial Management

The Open University Business School

anwar.halari@open.ac.uk

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Biography

Professional biography

Before joining the OU, Anwar was a Senior Lecturer at the University of Buckingham, where he also held the position of Programme Director for the Accounting and Financial Management Programme. Prior to that, he taught at University of Dundee and University of St Andrews. 

Anwar completed his undergraduate studies in Accounting at the University of Dundee, where he received a First Class Honours degree. He then went on to earn a Master's degree in Accounting and Finance from the same university, graduating with distinction. In 2013, he received his PhD in Finance from the University of Dundee. Anwar is also a Senior Fellow of the Higher Education Academy and a member of CPA Australia. He has served as ad hoc reviewer for various journals and sits on the Editorial Board for two peer-reviewed journals.

Anwar mainly teaches Financial Accounting and Accountability, Management Accounting, CSR, Sustainability, Financial Management, Corporate Governance and Ethics at both undergraduate and postgraduate levels. His early research investigated calendar anomalies within the Islamic and Gregorian calendars and whether there is an interaction effect when anomalies from both calendars coincide. His current research is interdisciplinary and focused on accountability, sustainability, governance and social and environmental impacts of organisations. He is currently investigating the role of accountants in the move towards sustainability, with a particular emphasis on the circular economy, and how accountabilities are enacted within governance structures in religious institutions with a particular focus on everyday practices of accountability.

Professional Associations/Memberships:

  • Member of CPA Australia
  • Senior Fellow of Higher Education Academy (SFHEA)
  • Postgraduate Certificate in Teaching in Higher Education (PCTHE)
  • Certified Carbon Literate, The Carbon Literacy Project, SOS-UK
  • Member of British Accounting and Finance Association 
  • Member of European Accounting Association
  • REF 2029 Review Panel Member
  • Executive Member of the Executive Board - British Accounting and Finance Association (BAFA) Interdisciplinary Perspectives Special Interest Group (IPSIG)

Research Funding:

2024
Principal investigator for an OU FBL funded project: Exploring accountability mechanisms in an interest-free microfinance NGO

2023
Principal investigator for an OU FBL funded project: Islamic banking as a social captial tool: A critical examination of Islamic banking in the UK

2020
Principal investigator for an OU FBL funded project: The role of accounting in the circular economy

2018
Principal investigator for an OU FBL funded project: The Impact of Corporate Political Contributions on Firm Risk Taking Behaviour in an International Context

Teaching interests

Current teaching:

  • Qualification Lead for Accounting (2020 - 2023)
  • B859 - Financial strategy: valuation, governance and ethics (MSc in Finance)
  • B392 - Advanced Management Accounting
  • B292 - Management Accounting
  • B291 - Financial Accounting
  • B294 - Financial Analysis and Decision Making
  • B293 - Financial Accounting in Context
  • B860 - Research Methods

External collaborations

External Examiner: 

  • Lancaster University (BSc Accounting and Finance; Lancaster University Leipzig) 
  • University of Dundee (BAcc Accountancy)
  • University of Bolton (BA and MSc Accounting and Finance programmes)
  • Birmingham City University (BA Accounting and Finance programmes)
  • De Montfort University collaborative programme with AUP in Malaysia (Accounting and Finance programmes)

Publications

Book Chapter

The concept of capitals. Unit 10 (2024)

The concept of capitals (2024)

Digital Artefact

Books that shook the business world: The Anarchy by William Dalrymple (2024)

A “Black Mirror: Bandersnatch” inspired activity (2023)

How interest-free loans are helping the floods victims of Pakistan (2022)

More sustainable universities in a post-COVID world? (2020)

Why accountants of the future will need to speak blockchain and cryptocurrency if they want your money (2018)

UK auto lenders are missing a valuable business opportunity (2016)

Journal Article

From intellectual capital to sustainability performance: an interventionist research approach to management control (2025)

Compliance or non‐compliance during financial crisis: Does it matter? (2023)

Corporate Strategy, Political Contributions and Corporate Risk-Taking (2023)

The implementation of sustainability practices in Arab higher education institutions (2023)

Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners (2023)

Fair value accounting: Perspective on stewardship function (2021)

Organisational non-compliance with principles-based governance provisions and corporate risk-taking (2021)

Taking advantage of Ramadan and January in Muslim countries (2019)

The efficacy of macroeconomic policies in resolving financial market disequilibria: A cross-country analysis (2019)

Corporate Governance Mechanisms and Risk-taking in South Africa (2019)

East Meets West: When the Islamic and Gregorian Calendars Coincide (2018)

Islamic Calendar Anomalies: Pakistani Practitioners' Perspective (2018)

Islamic calendar anomalies: Evidence from Pakistani firm-level data (2015)