Glen Lehman

APrf Glen Lehman

School of Accounting and Finance

College of Business and Law

Available For Media Comment.


Associate Professor Glen Lehman is Adjunct Associate Professor at the University of South Australia.
Professor Lehman completed a PhD in ecological political theory at Flinders University, where he also attained degrees in economics, accounting and political science, and an MBA at the University of South Australia. He was the Editor-in-Chief of the internationally influential interdisciplinary research journal Accounting Forum from 1994 - 2018. He has served on more than ten journal editorial boards internationally providing his experience and knowledge. Professor Lehman has published scholarly articles in a range of prestigious journals, is a member of the British, the American and the Australian Accounting Associations, and has been a visiting researcher in Australia and the United Kingdom. He provides ongoing mentoring to his PhD students and has over two decades of PhD supervision experience helping to establish the careers of numerous early career researchers. With a record of academic success, Professor Lehman brings a wealth of experience, knowledge and wisdom to the teaching and research capabilities of the UniSA Business School.

  • Corporate Social Reporting and Environmental Accounting
  • Globalisation, Harmonisation and International Accounting
  • Accounting Theory and its Development
  • Critical and Social Theory

Year Citation
2023 Moggi, S., Lehman, G., & Pagani, A. (2023). The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU. Meditari Accountancy Research, 31(7), 185-211.
DOI
2021 Lehman, G., & Mortensen, C. (2021). Finance, Nature and Ontology. Topoi, 40(4), 715-724.
DOI Scopus2 WoS1
2018 Kuruppu, S., & Lehman, G. (2018). Commentary: a proposal for theoretical models of stakeholder perceptions of a new financial reporting system. Accounting forum, 42(2), 167-169.
DOI
2018 Haslam, C., Tsitsianis, N., Lehman, G., Andersson, T., & Malamatenios, J. (2018). Accounting for decarbonisation and reducing capital at risk in the S&P500. Accounting forum, 42(1), 119-129.
DOI
2018 Ferry, L., & Lehman, G. (2018). Trends in corruption, environmental, ethical and social accounting. Accounting forum, 42(1), 1-2.
DOI
2017 Lehman, G. (2017). The language of environmental and social accounting research: the expression of beauty and truth. Critical perspectives on accounting, 44, 30-41.
DOI
2017 Lehman, G., & Kuruppu, S. C. (2017). A framework for social and environmental accounting research. Accounting forum, 41(3), 139-146.
DOI Scopus30 WoS25
2017 Lehman, G., & Morton, E. (2017). Accountability, corruption and social and environment accounting: micro-political processes of change. Accounting forum, 41(4), 281-288.
DOI
2015 Lehman, G., & Thorne, K. (2015). Corruption, criminality and the privatised state: the implications for accounting. Accounting forum, 39(4), 366-370.
DOI
2015 Sikka, P., & Lehman, G. (2015). The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects. Critical perspectives on accounting, 28, 62-70.
DOI
2014 Haslam, C., Butlin, J., Andersson, T., Malamatenios, J., & Lehman, G. (2014). Accounting for carbon and reframing disclosure: a business model approach. Accounting forum, 38(3), 200-211.
DOI
2014 Beck, C., & Lehman, G. (2014). On Gray, Malpas, and Brennan's 'the role of social accounts: situating political ideas'. Accounting forum, 38(4), 291-295.
DOI
2013 Lehman, G. (2013). Moral will, accounting and the phronemos. Critical perspectives on accounting, 25(3), 210-216.
DOI
2013 Lehman, G., & Haslam, C. (2013). Accounting for the Apple Inc business model: corporate value capture and dysfunctional economic and social consequences. Accounting forum, 37(4), 245-248.
DOI
2013 Lehman, G. (2013). Critical reflections on Laughlin's middle range research approach: language not mysterious?. Critical perspectives on accounting, 24(3), 211-224.
DOI
2012 Tregidga, H., Milne, M., & Lehman, G. (2012). Analyzing the quality, meaning and accountability of organizational reporting and communication : directions for future research. Accounting forum, 36(3), 223-230.
DOI
2012 Lehman, G., & Haslam, C. (2012). Transformation and reform after the financial crisis. Accounting forum, 36(1), 1-4.
DOI
2011 Lehman, G. D. (2011). Interpretivism, postmodernism and nature: ecological conversations. Philosophy and social criticism: an international, interdisciplinary journal, 37(7), 795-821.
DOI
2010 Lehman, G. D. (2010). Perspectives on accounting, commonalities & the public sphere. Critical perspectives on accounting, 21(8), 724-738.
DOI
2010 Lehman, G. D. (2010). Interpretive accounting research. Accounting forum, 34(3-4), 231-235.
DOI
2009 Yusoff, H., & Lehman, G. D. (2009). Corporate environmental reporting through the lens of semiotics. Asian review of accounting, 17(3), 226-246.
DOI
2009 Lehman, G. D. (2009). A festschrift for Michael Gaffikin. Accounting forum, 33(4), 253-265.
DOI
2009 Lehman, G. (2009). Globalisation and the internationalisation of accounting: new technologies, instrumentalism and harmonisation. Critical perspectives on accounting, 20(4), 445-447.
DOI
2008 Chwastiak, M., & Lehman, G. D. (2008). Accounting for war. Accounting forum, 32(4), 313-326.
DOI
2007 Lehman, G. D. (2007). A common pitch and the management of corporate relations : interpretation, ethics and managerialism. Journal of business ethics, 71(2), 161-178.
DOI
2007 Sumiani, Y., Yusoff, H., & Lehman, G. D. (2007). Environmental reporting in a developing country: a case study status and implementation in Malaysia. Journal of cleaner production, 15(10), 895-901.
DOI
2007 Lehman, G. D. (2007). The accountability of NGOs in civil society and its public spheres. Critical perspectives on accounting, 18(6), 645-669.
DOI
2006 Lehman, G. D. (2006). Perspectives on Charles Taylor's reconciled society : community, difference and nature. Philosophy and social criticism, 32(3), 347-376.
DOI
2006 Haslam, C., & Lehman, G. D. (2006). Accounting for healthcare : Reform and outcomes. Accounting forum, 30(4), 319-323.
DOI
2006 Lehman, G. D. (2006). Perspectives on language, accountability and critical accounting : An interpretive perspective. Critical perspectives on accounting, 17(6), 755-779.
DOI
2006 Yusoff, H., Lehman, G. D., & Nasir, N. (2006). Environmental engagements through the lens of disclosure practices : A Malaysian story. Asian review of accounting, 14(1-2), 122-148.
DOI
2005 Lehman, G. D. (2005). A critical perspective on the harmonisation of accounting in a globalising world. Critical perspectives on accounting, 16(7), 975-992.
DOI
2004 Lehman, G. D., & Tregoning, I. H. (2004). Public-private partnerships, taxation and a civil society. Journal of corporate citizenship.
2004 Lehman, G. (2004). Social and environmental accounting : trends and thoughts for the future. Accounting Forum, 28(1), 1-5.
DOI
2004 Lehman, G. D. (2004). Accounting, accountability, and religion: Charles Taylor's Catholic modernity and the malaise of a disenchanted world. Accounting and the Public Interest.
2002 Lehman, G. D. (2002). Global accountability and sustainability: research prospects. Accounting forum.
2002 Lehman, G. D. (2002). Globalisation and the authentic self : cosmopolitanism and Charles Taylor's communitarianism. Global Society, 16(4), 419-437.
DOI
2001 Lehman, G. D. (2001). Accounting research prospects. Accounting forum.
2001 Lehman, G. D. (2001). Accounting millenium themes: toward accounting in a steady state. Accounting forum.
2001 Lehman, G. (2001). Reclaiming the public sphere: Problems and prospects for corporate social and environmental accounting. Critical Perspectives on Accounting, 12(6), 713-733.
DOI
2000 Lehman, G. D. (2000). Social and Environmental Accounting: Trends and Directions for the Future. Accounting forum.
2000 Smith, G. M., McGowan, S. C., & Lehman, G. D. (2000). Stakeholder Accountability and Corporate Environmental Perspectives. Accounting, accountability and performance.
2000 Lehman, G. D. (2000). Taylor, Expressivism and Interpretation: Toward a New Evaluative Discourse Lost to Modernity?. Critical perspectives on accounting.
1999 Lehman, G. D. (1999). Disclosing new worlds: a role for social and enviornmental accounting and auditing. Accounting, organizations and society.
1999 Lehman, G. D. (1999). Recent trends in environment accounting: how green are your accounts?. Accounting forum.
1998 Lehman, G. D. (1998). Business Ethics : Some Observations on Five Recent Texts. Accounting forum.
1998 Lehman, G. D. (1998). Corporate Social and Environmental Reporting : Some Critical Thoughts. Social and Environmental Accounting.
1998 Lehman, G. D. (1998). Accounting for Natural Resources. Environment South Australia.
1998 Lehman, G. D. (1998). Ethics and Accounting : Changes in the Research Agenda. Accounting forum.
1997 Lehman, G. D., Gallhofer, S., & Haslam, J. (1997). Ethics in Accounting Research. Chartered Accountants' Journal of New Zealand.
1995 Burritt, R. L., & Lehman, G. (1995). The Body Shop wind farm - an analysis of accountability and ethics. British Accounting Review, 27(3), 167-186.
DOI

Year Citation
2023 Lehman, G. (2023). Accounting's great retreat: decline of the public sphere and the malaise of accounting. In G. Lehman (Ed.), Source details - Title: Accountability and Transparency in the Modern Anthropocene (pp. 51-75). Singapore: Springer.
DOI
2023 Lehman, G. (2023). Using 'engaged agency' to re-think sustainability and accountability research. In G. Lehman (Ed.), Source details - Title: Accountability and Transparency in the Modern Anthropocene (pp. 227-241). Singapre: Springer.
DOI
2023 Lehman, G. D. (2023). Environmental accounting. In B. M. Haddad, & B. D. Solomon (Eds.), Source details - Title: Dictionary of Ecological Economics: Terms for the New Millennium (pp. 194). UK: Edward Elgar Publishing.
DOI
2023 Lehman, G. (2023). Ontology and reflection: the internalist and externalist debate. In G. Lehman (Ed.), Source details - Title: Accountability and Transparency in the Modern Anthropocene (pp. 11-18). Singapore: Springer.
DOI
2018 Lehman, G. (2018). Philosophical traditions. In R. Roslender (Ed.), Source details - Title: The Routledge companion to critical accounting (pp. 68-90). UK: Routledge.
2008 Lehman, G. D., & Yusoff, H. (2008). International differences of corporate environmental accounting developments : a comparison between Australia and Malaysia. In Source details - Title: Accounting and finance in transition (pp. 92-124). UK: Greenwich University Press.
2007 Lehman, G. D. (2007). Ethics, communitarianism and social accounting. In Source details - Title: Social accounting, mega accounting and beyond : A festschrift in honour of M.R. Mathews (pp. 35-42). St. Andrews, Fife: CSEAR Publishing.
2001 Lehman, G. D. (2001). Global sustainability in a transnational world economy. In K. Thorne, & G. Turner (Eds.), Source details - Title: Global Business Regulation: Some Research Perspectives (pp. 270-284). NSW: Pearson Education Aust.
2000 Powell, L. A., McGowan, S. C., & Lehman, G. D. (2000). Developments in Environmental Accounting. In G. Smith, & B. Gurd (Eds.), Source details - Title: Accounting, Organizations and Society (pp. 191-213). Sydney, Australia: Prentice-Hall.
2000 Lehman, G. D. (2000). Accounting and The Public Sphere: The Political Economy of Accounting. In G. Smith, & B. Gurd (Eds.), Source details - Title: Accounting, Organizations and Society (pp. 231-244). Sydney, Australia: Prentice-Hall.

Year Citation
2013 Lehman, G. (2013). Perspectives on accountability : accounting, ethics and forgiveness. In 2013 Alternative Accounts Conference (pp. 1-9). Canada: Schulich School of Business.
2013 Lehman, G. D. (2013). Accountability, ethics and transparency. In 12th A-CSEAR conference - Social and Environmental Accounting: Past, Present, and Future (pp. 1-19). Online: The University of Waikato.
2013 Lehman, G. (2013). The moral potential of individualism, instrumentalism and secularisation in accounting research: a comment. In 12th A-CSEAR Conference 2013: Social and Environmental Accounting: Past, Present, and Future (pp. 1-20). New Zealand: University of Waikato.
2012 Lehman, G. D. (2012). Critical reflections on Laughlin's middle range research approach : language not mysterious?. In Papers from the Australian Centre for Social and Environmental Accounting Research Conference. Australia: University of Woolongong.
2012 Lehman, G. (2012). Accounting, reality and sustainability reporting. In 2012 Interdisciplinary Perspectives on Accounting Conference (pp. 1-49). Cardiff, United Kingdom.
2012 Lehman, G. D. (2012). Davidson, Dreyfus and Taylor: accounting for realism. In Papers from the Australian centre for social and environmental accounting research conference (A-CSEAR) (pp. 1-22). Australia: University of Wollongong.
2012 Lehman, G. (2012). Accounting, accountability, closeness and transparency. In 11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference (pp. 1-28). Australia: University of Wollongong.
2011 Lehman, G. (2011). A comment on McKernan, Davidson and Taylor: the art of sustainability. In Proceedings of the 10th A-CSEAR Conference (pp. 1-48). Tasmania: University of Tasmania.
2011 Lehman, G. D. (2011). Accountability: engaging closeness and transparency. In Critical Perspectives on Accounting Conference 2011 proceedings (pp. 145-169). US: Elsevier.
2010 Lehman, G. D. (2010). Accountability and sustainability: Davidson's and Taylor's means to engage the world. In Proceedings of the 6th Asia Pacific interdisciplinary research in accounting conference (pp. 1-40). Australia: University of Sydney.
2010 Lehman, G. D. (2010). Decline of accounting activism : civil society and its public spheres. In R. Roberts, & R. Rubin (Eds.), The 2010 North American congress on social and environmental accounting research. Orlando, Florida: University of Central Florida.
2010 Lehman, G. D. (2010). Objective values and financial accounting. In R. Roberts, & R. Rubin (Eds.), The 2010 North American congress on social and environmental accounting research. Orlando, Florida: University of Central Florida.
2010 Lehman, G. D. (2010). Critical accounting activism and the public sphere. In Proceedings of the 6th Asia Pacific interdisciplinary research in accounting conference (pp. 1-29). Australia: University of Sydney.
2010 Lehman, G. D. (2010). Postmodernism, closeness and modern accountability. In Proceedings of the 24th annual Australian and New Zealand academy of management conference (pp. 1-45). Adelaide, South Australia: ANZAM.
2009 Lehman, G. D., & Fiedler, B. A. (2009). Retirement village contracts, justice and fairness. In T. Kern (Ed.), Proceedings of the 8th Australasian conference for social and environmental accounting research (pp. 1-28). New Zealand: CSEAR.
2009 Yusoff, H., & Lehman, G. D. (2009). Culture and environmental reporting in Malaysia and Australia. In T. Kern (Ed.), Proceedings of the 8th Australasian conference for social and environmental accounting research (pp. 1-29). New Zealand: CSEAR.
2009 Lehman, G. D. (2009). Sustainability and the art of political interpretation. In P. Proctor, & W. Wendy (Eds.), Proceedings of the conference of the Australia New Zealand society for ecological economics, 27-30 October 2009. Darwin, Australia: Australia New Zealand Society for Ecological Economics.
2008 Lehman, G. D. (2008). Accounting's great retreat: decline of the public sphere and critical accounting activism. In Australasian conference for social and environmental accounting research (pp. 385-395). Australia: University of South Australia.
2008 Lehman, G. D., & Fiedler, B. A. (2008). Accountability, obligation and social responsibility: a case study of retirement villages. In The 7th Australasian conference for social and environmental accounting research (pp. 368-384). Australia: University of South Australia.
2007 Lehman, G. D. (2007). Objectivity in accounting : interpretation, coping and accountability. In The Fifth Asia Pacific Interdisciplinary Research in Accounting Conference (pp. 1-39). New Zealand: Asia Pacific Interdisciplinary Research Accounting.
2007 Lehman, G. D. (2007). Interpretations: A critical perspective on accounting for war. In The Fifth Asia Pacific Interdisciplinary Research in Accounting Conference. New Zealand: APIRA.
2007 Fiedler, B. A., & Lehman, G. D. (2007). Retirement villages : Accountability, obligation and social responsibility. In The Fifth Asia Pacific Interdisciplinary Research in Accounting Conference. New Zealand: APIRA.
2006 Yusoff, H., & Lehman, G. D. (2006). International differences on corporate environmental disclosure practices : A comparison between Malaysia and Australia. In ICAFT 2006 : 4th international conference on accounting and finance in transition. Adelaide, South Australia: University of South Australia.
2006 Fiedler, B. A., & Lehman, G. D. (2006). Retirement villages : accountability and critical financial analysis. In Conference proceedings : Hawaii International Conference on Business. Honolulu, Hawaii: Hawaii International Conference on Business.
2006 Lehman, G. D. (2006). Accounting and accountability in the public sphere. In Conference proceedings : Hawaii International Conference on Business. Honolulu, Hawaii: Hawaii International Conference on Business.
2005 Lehman, G. D. (2005). Perspectives on language, accountability and critical accounting: An interpretative perspective. In BAA Annual Conference. Herriot-Watt University.
2005 Lehman, G. D. (2005). Perspectives on language, accountability and critical accounting: An interpretive perspective. In Critical Management Studies Proceedings 2005: 4th International Critical Management Studies Conference: Critical Accounting and Challenges to Notions of Progress Stream. http://www.mngt.waikato.ac.nz/ejrot/cmsconference/2005/proceedings.asp: Waikato Management School, University of Waikato.
2004 Lehman, G. D. (2004). Perspectives on accounting and accountability : Habermasian accounting. In Proceedings of the 33rd Annual Meeting of the Western Decision Sciences Institute (WDSI) 2004. Manzanillo, Mexico: University of San Diego Omnipress.
2004 Lehman, G. D., & Tregoning, I. H. (2004). The regulation of public private partnerships in a civil society: a taxation perspective. In Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference. Singapore: Singapore Management University.
2003 Lehman, G. D. (2003). The political economy of harmonising accounting in a globalising economy. In P. Quattrone (Ed.), 7th Interdisciplinary Perspectives on Accounting Conference. Spain: Universidad Carlos III de Madrid.
2003 Lehman, G. D. (2003). Middle-range accounting and its roots in procedural language theory. In C. Gilson, I. Grugulis, & H. Willmott (Eds.), 3rd International Critical Management Studies Conference: Critique and Inclusivity: Opening the Agenda. UK: Lancaster University Management School.
2003 Cooper, C., Neu, D., & Lehman, G. (2003). Globalisation and its discontents: a concern about growth and globalisation. In Accounting Forum Vol. 27 (pp. 359-364). UK: Taylor & Francis.
DOI
2003 Lehman, G. D. (2003). Perspectives on language, accounting and accountability: the Gadamer and Habermas debate. In P. Quattrone (Ed.), 7th Interdisciplinary Perspectives on Accounting Conference. Madrid, Spain: Universidad Carlos III de Madrid.
2002 Lehman, G. D. (2002). The intriguing Habermasian logic of Laughlin and Power: from Hegel to Kant and back again. In T. Tinker (Ed.), Proceedings of the 2002 Critical Perspectives on Accounting Conference. http://aux.zicklin.baruch.cuny.edu/critical/: City University of New York.
2001 Lehman, G. D. (2001). Cultural and environmental consequences of globalisation and international accounting harmonisation processes. In L. Parker (Ed.), 3rd Asia Pacific Interdisciplinary Research in Accounting Conference. http://visar.csustan.edu/papers/default.htm: APIRA.
2000 Lehman, G. D. (2000). Communitarianism, Nature and the Postmodern. In 4th Biennial International Conference - Narratives for a New Millenium.
2000 Smith, G. M., McGowan, S. C., & Lehman, G. D. (2000). Corporate Attitudes to Environmental Accounting and Accountability. In AAANZ Conference.
1999 Lehman, G. D. (1999). The greening of accounting: How green are your accounts?. In Fifth Critical Perspectives on Accounting Conference.
1999 Lehman, G. D. (1999). Accounting, accountability and the role of the state. In Fifth Critical Perspectives Conference on Accounting.
1999 McGowan, S. C., Lehman, G. D., & Smith, G. M. (1999). Stakeholder accountability and corporate environmental perspectives. In AAANZ Conference.
1998 Lehman, G. D. (1998). An Overlapping Consensus on Corporate Social and Environmental Accounting. In British Accounting Association Annual Conference.
1998 Lehman, G. D. (1998). Corporate Social and Environmental Accounting in Liberal Democracies. In British Accounting Association.
1998 Lehman, G. D. (1998). Disclosing New Worlds : A Role for Social and Environmental Accounting and Auditing. In Proceedings of the 2nd Asia Pacific Interdisciplinary Research in Accounting.

Connect With Me

External Profiles

Other Links