Profile

Elizabeth Gammie
Title: Professor
First Name: Elizabeth
Surname: Gammie
Position: Head of Aberdeen Business School
Telephone: +44 (0)1224 263810
Email:
ORCID: ORCID Icon http://orcid.org/0000-0001-5535-6811

Duties and Responsibilities

Professor Elizabeth Gammie is Head of Aberdeen Business School with teaching interests in a variety of accounting and research related modules. 

Academic Background

Doctor of Philosophy - The Robert Gordon University

Chartered Accountant - Institute of Chartered Accountants of Scotland

BA Business Studies - The Robert Gordon University

Diploma in Marketing - Chartered Institute of Marketing

Research Interests

Professor Gammie’s research interests are gender issues in Professional Accounting Service Firms, accounting education  at university and professional level and audit quality.  Her work has covered the following areas:

  • Prediction of success at undergraduate and professional levels
  • Assessment of work based learning
  • Recruitment and selection of trainees for the accountancy profession with particular interest in Scotland
  • Development and assessment of non-technical skills within the accounting curricula
  • Gender disparity and gender denial within the accountancy profession
  • Skills and competencies within audit teams

PhD Supervision
Professor Gammie currently supervises a number of PhD students.

Research Awards
British Accounting Association - most outstanding paper published in British Accounting Review 2008.

Funding

£25,000, 1991, Flin, R., Anderson, E., Burnett, J., Ferns, C. and Slaven, G., Grampian Enterprise Ltd., Women Returners

Internal funding, 1991, Assessment of the Placement

£700, 1994, Carnegie Trust, to attend the European Accounting Association Conference

£300, 1995, The Institute of Chartered Accountants of Scotland for syllabus review research

£1,350, 1995, The Scottish Chartered Accountancy Trust for Education, for paper presentation at the American Accounting Association Conference

£1,000, 1999, The Scottish Chartered Accountancy Trust for Education, for paper presentation at the European Accounting Association Conference

£23,000, 2003, The International Federation of Accountants for assessment project with Lines, D

£7,500, 2003, The Institute of Chartered Accountants of Scotland for gender project with Gammie,B., Duncan, F., and Matson, M.

£2,000, 2004, The Institute of Chartered Accountants of Scotland for school leaver entry to the profession project with Kirkham, L.. 

£386, 2005, The Institute of Chartered Accountants of Scotland for paper presentation at the EAA Conference in Gothenberg

£6,000, 2007, The Institute of Chartered Accountants of Scotland for research into the development of relevant non-technical skills in ICAS trainees with Hamilton, S and Cargill, E.

$25,000, 2008/2010, IAAER/ACCA, Searching for best practice in the development and assessment of non-technical skills in accountancy trainees – a global study with Cargill, E and Hamilton, S.

£2,000, 2008, The Institute of Chartered Accountants of Scotland for research into the effects of gender and family structure on partnership prospects in accountancy public practice

£18,080, 2008/09, The Institute of Chartered Accountants of Scotland for research into the strategic development of professional education

£3,000, 2012, The Institute of Chartered Accountants of Scotland for research into the Mummy track

£5,000, 2012, Scottish Qualifications Framework for research into the recognition of prior learning

£28,000, 2012, Chartered Institute of Management Accountants for research into key leadership for accountants

£30,000, 2013, Financial Reporting Council and the Institute of Chartered Accountants of Scotland for research into the skills and competencies of audit teams

External / Professional Roles

Professor Gammie has held extensive positions with a variety of professional bodies and institutions.  Some of her key appointments are listed below.

Member of Area Committee - Institute of Chartered Accountants of Scotland - 1990 – 1993, 2009 to date

Convenor of Education Committee - Institute of Chartered Accountants of Scotland  - 2003 - 2006

Member of Education Committee - Institute of Chartered Accountants of Scotland – 1993 - 2006

Member of Qualification Board -Institute of Chartered Accountants of Scotland  - 2003 - 2009

Chair of Syllabus Review Group - Institute of Chartered Accountants of Scotland - 1994/95

Member of Degree Accreditation Working Party - Institute of Chartered Accountants of Scotland -1997 - 1999

Member of Select Committee on Education Proposals - Institute of Chartered Accountants of Scotland - 1999/2000

Member of Southern Division of Board of Accreditation for Accountancy Educational Courses - 1999 – 2001

Member of TPE Assessment Group, Institute of Chartered Accountants of Scotland - 2006/2007

Member of TPE Strategy Group, Institute of Chartered Accountants of Scotland - 2007 to 2008

Member of TPE Board, Institute of Chartered Accountants of Scotland – 2008 to 2013

Member of Technical Policy Board, Institute of Chartered Accountants of Scotland – 2009 to 2013

Member of Council, Institute of Chartered Accountants of Scotland – 2009 to 2015

Member of Expert Review Group, Chartered Institute of Management Accountants – 2009 to date

Member of ICAS Foundation Working Party, Institute of Chartered Accountants of Scotland – 2012 to 2013

Member of ICAS Foundation Board, Institute of Chartered Accountants of Scotland – 2013 to date

Member of ICAS Audit Committee, Institute of Chartered Accountants of Scotland – 2013 to date

Member of IFAC International Accounting Education Standards Board – 2015 to date

Member of Institute of Directors Examination Board  –  2014 to date

 

She has also held a variety of external roles as follows:

Marker – TPE mock exams – Institute of Chartered Accountants of Scotland 1996 to date

External Examiner - Glasgow Caledonian University 2000-2003

External Moderator - Test of Professional Competence, Institute of Chartered Accountants of Scotland 2000 to 2010

External Assessor - Advanced Taxation, Association of Chartered Certified Accountants 2000-2003

Examination Marker – Taxation, Association of Chartered Certified Accountants

Examination Marker - Chartered Institute of Management Accountants - Business Taxation 2000 to 2004

Technical Assessor – Financial Accounting and Tax Principles - Chartered Institute of Management Accountants – 2004 to 2014

External Examiner – Heriot-Watt 2008 to 2013

External Panel Member – Review of School of Accounting – University of Dundee, 2010

External Panel member – Review of School of Management – University of St Andrews, 2013 

Publications

Refereed Articles (from 2005)

BARAC, K., GAMMIE, E., HOWIESON, B. and VAN STADEN, M., 2016.  The capability and competency requirements of auditors in today’s complex global business environment. Edinburgh: ICAS and FRC. 

WHITING, R. H., GAMMIE, E. and HERBOHN, K., 2015. Women and the prospects for partnership in professional accountancy firms. Accounting and Finance, 55 (2), pp. 575-605. 

Gammie, E and Whiting, R. (2013) Women Accountants: Is the grass greener outwith the profession? British Accounting Review

Gammie, E. and Gammie, R., (2009), The Ethicality of Future Accounting Professionals: the gender divide, Pacific Accounting Review, 21, 1, 48-73.

Gammie, E. and Joyce, Y., (2009), Competence-based approaches to the assessment of professional accountancy training work experience requirements, Accounting Education: an international journal, 3, 1-24.

Gammie, E. and Kirkham, L., (2008), Breaking the link with a university education in the creation of a chartered accountant: the ICAS story, British Accounting Review, 40, 4, 356 – 375.

Gammie, E. and Matson, M., (2007), Group Assessment at final degree level: an evaluation, Accounting education: an international journal, 16, 2, 185-206.

Paver, B., and Gammie, E., (2005), Constructed gender, learning style and academic performance, Accounting education: an international journal, 14, 4, 427 – 444.

Refereed Articles (pre-2005)
Cargill, E., Gammie, E. and Gammie, B., (2004), Selection Techniques within the Accountancy profession in Scotland, Journal of Applied Accounting Research, 7, (ii), 1–51.

Gammie, E, Jones, P. and Robertson-Millar, C., (2003), Accountancy undergraduate performance: a statistical model, Accounting Education, an international journal, 12, 1, 63–78.

Gammie, E., Paver, B., Gammie, R. and Duncan, F., (2003), Gender differences: an undergraduate exploration, Accounting Education; an international journal, 12, 2, 177-196.

Gammie, B. , Gammie, E. and Cargill, E., (2002) , Personal Skills Development in the Accounting Curriculum, Accounting Education : an international journal, 11, 1, 63-78.

Gammie, E., Duncan, F. and Gammie, B., (2002), Reflections on the development and operation of a distance learning auditing module, Education and Training, 44, 1, 11-22.

Gammie, B. and Gammie, E., (2002), The impact of policy on the professional practice of higher education academics , The International Journal of Management Education, 2, 2, 3-14.

Gammie, E., Duncan, F. and Gammie, B., (2001), The development, implementation and operation of an undergraduate distance learning module in auditing: a teaching note, Accounting Education: an international journal, 10, 3, 1- 0.

Gammie, E., (2000), A methodological comparison of biodata development for use in a selection context, Journal of Current Research in Global Business, Fall, 2, 62-72.

Gammie, E., (2000), The use of biodata in the pre-selection of fully-accredited graduates for chartered accountancy training places in Scotland, Accounting and Business Research, 31, 1, 19-37.

Gammie, E., (1999), Pre-selecting graduates who succeed in passing chartered accountancy examinations, ICAS Monograph.

Gammie, B., and Gammie, E., (1997), Career progression in accountancy - The role of personal and situational factors, Women in Management Review, 12, 5, 167-173.

Gammie, E., (1996), Accountancy graduate selection procedures - a critical analysis, The International Journal of Career Management, 1, 2, 31-38.

Gammie, E., (1996), The use of biodata to determine chartered accountancy examination success, First Biennial Biodata Conference - proceedings, 599-634.

Gammie, E., and Gammie, B., (1995), Women chartered accountants - progressing in the right direction?, Woman in Management Review, 10, 1, 5-13.

Gammie, E., and Hornby, W., (1994), Learning contracts, sandwich education and the accreditation of work-based learning, an evaluation, Capability, 1, 2, 46-58.

Other Publications
Flin, R., Anderson, E., Burnett, J., Ferns, C. and Slaven, G. (1991), Labour shortages can women fill the gap?, Grampian Enterprise Ltd.

Anderson, E. (1991), Assessment of the placement, The Robert Gordon Institute of Technology.

Gammie, E., Allison, M. and McDonagh, J. (1995), Education review, The Institute of Chartered Accountants of Scotland.

Gammie, E. (1998), The validity of biodata as a selection tool within the Scottish accountancy profession, Unpublished doctoral thesis.

Gammie, E. (2000), Conference Report, Accounting Education; an international journal, 9, 2, 201 – 203.

Gammie, E. and Lines, D., (2004), Assessment Methods Report, International Federation of Accountants, New York, ISBN 1-931949-33-6.

Gammie, E., Sangster, A. and Marriot, N., (2006), Guest Editorial and Conference Report, Accounting Education; an international journal , 15, 3, 239-241.

Gammie, E. and Mathews, R., (2007), Guest Editorial, Accounting Education; an international journal, 16, 2, 123-127.

Gammie, E., Gammie, B., Matson, M. and Duncan F., (2007), Women of ICAS reaching the top: the demise of the glass ceiling, ICAS, Edinburgh.

Gammie, E., (2007), Hearts of glass, PQ magazine cover story, September, 5, 9, 22-23.

Gammie, E., Hamilton, S. and Cargill, E., (2008), Development of relevant non-technical skills in ICAS trainees, ICAS, Edinburgh.

Gammie, E., Hamilton, S. and Cargill, E., (2010), Searching for good practice in the development and assessment of non-technical skills in accounting trainees – a global study, IAAER.

Gammie, E, Herborn, K and Whiting, R., (2010), Parenthood through a gendered lens: the prospects for partnership, Focus on research, Autumn, 24, 13-14.

View full list of publications (PDF 120KB)

Editorial Activities

Guest Editor – Accounting education: an international journal – themed issue on assessment – 2005 to 2007

Guest Editor – Accounting education: an international journal – BAA SIG conference edition 2006

Associate Editor – British Accounting Review – 2005 to 2008

Editorial Board - Accounting Education: an international journal

Editorial Board – Issues in Accounting Education

Editorial Board - Journal of Accounting Education