Dr Sarah Lauwo

Staff details

Position Senior Lecturer in Accounting
Email s.lauwo (@gold.ac.uk)
Phone +44 (0)20 296 4220

Sarah Lauwo is a Senior Lecturer of Accounting in the Institute of Management Studies. She has over 20 years of management and teaching experience in universities in the UK and Africa. She previously taught at the University of Dar es salaam in Tanzania, University of Kent, University of Essex, and Aston University. Sarah‘s research utilises sociological theories to explore the dynamics of social accounting, specifically to provide an understanding as to why CSR reporting has been done the way it is now and possible ways of doing it differently to create possibility for voicing marginalised social groups and discourses. She has published in the Accounting, Auditing and Accountability Journal; Critical Perspectives in Accounting; Accounting Forum, Journal of Business Ethics; Journal of Money Laundering; Journal of Financial Crime and African Journal of Accounting, Auditing and Finance. She holds a PhD in Accounting from the University of Essex.

Sarah is specialising in teaching financial and management accounting for undergraduate and post-graduate students. She enjoys delivering lectures on issues in accounting, accountability, corporate governance, corporate social responsibility and sustainability reporting. She favours the student-centred approach, in lecturing and running workshops, which provides an excellent forum for learning and dialogue for both students and the lecturer.

Research Interests

Sarah’s research is broadly interdisciplinary in nature with the over-riding focus on accounting, accountability and governance issues that have relevance for the wider economy and society at large in both developed and developing countries. She has used a variety of social theory to research extensively in the areas of corporate accountability and human right disclosure, feminism and corporate social responsibility reporting, corruption and corporate governance in developing countries. Her research areas include:

  • Corporate Social Responsibility
  • Feminism and Corporate Social Responsibility
  • Corporate Governance
  • Corporate Regulation and Accountability
  • Accountability in the Public Sector
  • Globalisation
  • Taxation
  • Corruption



Lauwo, S; Kyriacou, O and Otusanya, J. 2020. When sorry is not an option: CSR reporting and 'face work' in a stigmatised industry - A case study of Barrick (Acacia) gold mine in Tanzania. Critical Perspectives On Accounting, 71, p. 102099. ISSN 1045-2354

Bakre, O; Lauwo, S and McCartney, S. 2017. Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society. Accounting, Auditing and Accountability Journal, 30(6), pp. 1288-1308. ISSN 0951-3574

Lauwo, S; Otusanya, O.J. and Bakre, O.. 2016. Corporate Social Responsibility Reporting in the Mining Sector of Tanzania: (Lack of) Government Regulatory Controls and NGO Activism. Accounting, Auditing and Accountability Journal, 29(6), pp. 1038-1074. ISSN 0951-3574

Bakre, O and Lauwo, S. 2016. Privatisation and accountability in a “crony capitalist” Nigerian state. Critical Perspectives on Accounting, 39, pp. 45-58. ISSN 1045-2354

Lauwo, S. 2016. Challenging Masculinity in CSR Disclosures: Silencing of Women’s Voices in Tanzania’s Mining Industry. Journal of Business Ethics, 149(3), pp. 689-706. ISSN 0167-4544