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Dr Ruth Dimes

Senior Lecturer In Accounting & Finance

The Open University Business School

ruth.dimes@open.ac.uk

Biography

Professional biography

Ruth joined the OU in 2024 and researches emerging issues in Sustainability Reporting, Integrated Reporting, Integrated Thinking and corporate governance. She has research skills in Python, Natural Language Processing (NLP) techniques, STATA and NVivo. She has extensive facilitation and course development experience in accounting and finance topics, and has taught a range of audiences, from undergraduate through to C-Suite. Prior to joining the OU, Ruth was at the University of Auckland in New Zealand, where she was Director of the Business Masters degree programme.

Prior to academia, Ruth worked as a chartered accountant in financial management roles for major FMCG firms in the UK, and subsequently worked as a senior consultant both in the UK and Australia. She is a Fellow of the ICAEW and the HEA. 

Publications

Book Chapter

The concept of capitals. Unit 10 (2024)

Critical analysis of the contribution of Integrated Reporting (IR) to sustainability (2022)

Focusing on sustainable value creation amidst and beyond the Covid-19 crisis through the use of Integrated Thinking (2021)

Journal Article

Determinants, mechanisms and consequences of UN SDGs reporting by universities: conceptual framework and avenues for future research (2025)

University sustainability performance as a catalyst for societal change (2025)

EFRAG and ISSB: Tensions and opportunities for convergence in the quest for the standardisation of sustainability reporting standards (2025)

The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda (2024)

How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research (2024)

Non-financial reporting and corporate governance: a conceptual framework (2024)

Hallmarks of Integrated Thinking (2024)

How management control systems can enable, constrain, and embed integrated reporting (2023)

Will the formation of the International Sustainability Standards Board result in the death of integrated reporting? (2023)

How Integrated Thinking Can Be Detected in Management Disclosures in Annual Reports: Insights from a Large-Scale Text-Analysis Approach (2023)

Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan (2021)

Determinants, mechanisms and consequences of corporate governance reporting: a research framework (2021)

How management control systems enable and constrain integrated thinking (2021)