Dr Ahmed Kholeif

Programme Leader MSc International Finance
Chester Business School
Dr Ahmed Kholeif

Senior Lecturer in Accounting and Finance
Programme Leader MSc International Finance
CIMA membership – strategic level
Senior Fellow of the Higher Education Academy
PhD in Management Accounting, University of Essex
MSc in Accounting, University of Alexandria, Egypt
BSc in Accounting, University of Alexandria, Egypt

External examiner:
- International Year Zero, International Year One and the International Incorporated Masters - University of Greenwich, May 2023 - April 2028.
- Undergraduate programmes – Accounting, Finance and Economics, Manchester Metropolitan University, September 2013 – September 2017.
- International Year One Finance and Accounting, University of Sussex, UK, September 2015 – September 2017.
- BA/BSc Accounting and Finance & MSc International Banking & Finance, Liverpool John Moores University, September 2013 – August 2014.

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I teach accounting and finance modules at UG and PG levels as follows:-
- BU4006 Business Economics
- BU6006 Strategic Finance and Accounting
- BU6303 International Financial Management
- BU7009 Financial Risk Management
- BU7403 Finance for Managers

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My research is interdisciplinary, qualitative, case study based. It is conducted in both developed and developing countries. It mainly applies social theories to practice. I have a number of published articles, books and book chapters in high ranking and world leading publishers.

- Management accounting change
- International Financial Reporting Standards (IFRSs)
- Corporate governance
- Enterprise Resource Planning (ERP)
- Structuration Theory
- Strong Structuration Theory
- Institutional Theories
- Other social theories
- Qualitative research methodologies

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Kholeif, Ahmed (2021), ‘Outcomes-Based Budgeting in the Egyptian Public Services: A Case Study of Implementation Issues in a Government Agency’, in Z. Hoque (ed.), “Public Sector Reform and Performance Management in Emerging Economies: Outcomes-Based Approaches in Practice", Routledge, May 2021.

Kholeif, Ahmed & Jack, Lisa (2019), ‘The paradox of embedded agency from a strong structuration perspective: An illustrative case study of resistance to change in budgeting processes’, Qualitative Research in Accounting and Management, 16(1), 60-92.

Elbardan, Hany and Kholeif, Ahmed (2017), ‘Enterprise Resource Planning, Corporate Governance and Internal Auditing: An Institutional Perspective’, Palgrave Macmillan Ltd, UK.

Coad, Alan, Jack, Lisa, Kholeif, Ahmed (2016) "Strong structuration theory in accounting research", Accounting, Auditing & Accountability Journal, Vol. 29 Iss: 7, pp.1138 – 1144.

Coad, Alan, Jack, Lisa & Kholeif, Ahmed (2015), ‘Structuration theory: reflections on its further potential for management accounting research’, Qualitative Research in Accounting and Management, 12(2), 153-171.

Al-Sayed, Mahmoud, Abdel-Kader, Magdy and Kholeif, Ahmed (2013), ‘ABC Adoption and Implementation in the Age of Digital Economy: the UK Experience’, International Journal of Management Accounting, 2(1).

Kholeif, Ahmed (2011), ‘The Impact of ERP on Management Accounting: A Literature Review and Directions for Future Research’, in M. Abdel-Kader (ed.), ‘Review of Management Accounting Research’, Palgrave Macmillan Ltd, UK, pp. 111- 138.

Kholeif, Ahmed (2011), ‘The Positivistic Approach to Management Accounting: Recent Developments and Future Directions’, in M. Abdel-Kader (ed.), ‘Review of Management Accounting Research’, Palgrave Macmillan Ltd, UK, pp. 523 – 542.

Kholeif, Ahmed (2010), ‘A New Institutional Analysis of IFRSs Adoption in Egypt: A Case Study of Loosely Coupled Rules and Routines’, Research in Accounting in Emerging Economies, 10, 29-55.  Awarded the best author.

Kholeif, Ahmed (2008), ‘CEO Duality and Accounting-Based Performance in Egyptian Listed Companies: A Re-examination of Agency Theory Predictions’, Research in Accounting in Emerging Economies, 8, 65-96.

Kholeif, Ahmed, Abdel-Kader, Magdy & Sherer, Michael (2008), ‘Enterprise Resource Planning (ERP) Implementation and Management Accounting Change in a Transitional Country’, Palgrave Macmillan Ltd, UK.

Jack, Lisa &Kholeif, Ahmed (2008), ‘ERP and a contest to limit the role of management accountants: a strong structuration perspective’, Accounting Forum, 32 (1), 30-45.

Jack, Lisa &Kholeif, Ahmed (2007), ‘Introducing Strong Structuration Theory for Informing Qualitative Case Studies in Organization, Management And Accounting Research’, Qualitative Research in Organizations and Management: An International Journal, 2(3), pp. 208-225.

Kholeif, Ahmed, Abdel-Kader, Magdy & Sherer, Michael (2007), ‘ERP Customization Failure: Institutionalized Accounting Practices, Power Relations and Market Forces’, Journal of Accounting and Organizational Change, 3(3), 250-269.