Accounting and controlling for the future: the case of digitalisation in manufacturing (Ref: LB25-AR-EC-JH-unfunded)

The main aim of this project is to advance the understanding of the role of accounting practices in the digitalisation of manufacturing organisations in a context where the difficulty of measuring the benefits and risks associated with industrial digital technologies (IDTs) is preventing the realisation of growth opportunities, enhanced productivity and achieving net-zero objectives.

Considering future making as a socio-material narrative practice, the project will explore how ‘accounting’ is implicated in producing and enacting digital futures. It will also investigate how accounting practices are mobilised to evaluate promised futures ex-post. 

The study will be based on a multiple case-study approach and explore industrial digital investment projects in UK manufacturing organisations. It will adopt a narrative lens and employ (participative) storytelling as the main data collection approach. Key informants across diverse levels and organisational areas and other relevant stakeholders will be involved.

The project builds on the results of the InterAct project and is in line with Loughborough University’s research focus on ‘climate change and net zero’, and Loughborough Business School’s ‘progress with purpose’ aims to provide insights into how issues of IDTs measurement are hindering the realisation of the benefits of IDTs in manufacturing.

94% of Loughborough’s research impact is rated world-leading or internationally excellent. REF 2021

Supervisors

• Primary supervisor: Dr Anna Raffoni
• Secondary supervisors: Dr Elaine Conway and Dr Jeannie Holstein

Entry requirements

At least a 2:1 honours degree (or equivalent) with a UK master’s degree (with an average programme mark of no less than 65%) or international equivalent.

English language requirements

Applicants must meet the minimum English language requirements. Loughborough Business School requires a minimum IELTS band 7.0 or above with not less than 7.0 in each component. Further details are available on the international website.

Tuition fees for 2025-26 entry

• UK fee – To be confirmed Full-time degree per annum
• International fee – £22,360 Full-time degree per annum

How to apply

1. Put together your research proposal (between 2,500 to 3,000 words including references). Share your research proposal with the identified supervisor(s) and confirm they are willing to be named in support of your application. You are also encouraged to ask for feedback to develop your research proposal.
2. All applications should be made online. Under programme name, select ‘Business School’. Please upload with your application a research proposal, copies of your transcripts/certificates, English language certificate and contact details of two academic references, one of which must be from your most recent degree. Please quote the project reference number: LB25-AR-EC-JH-unfunded.

To avoid delays in processing your application, please ensure that you submit the minimum supporting documents.

The selection criteria will be used by academic schools to help them take a decision on your application.

Apply now