People

Dr Danson Kimani

Visiting Fellow
Essex Business School
Dr Danson Kimani

Profile

Biography

Danson Kimani is a Visiting Fellow at the Essex Accounting Centre, Essex Business School. His research interests lie at the intersection of accounting and corporate governance. He studies “how”, and “why”, gaps arise between accounting/corporate governance regulations and their actual implementation. Some of his recent works have attempted to explain (i) what contributes to the waning of accountability in organisational settings, (ii) how corporate governance codes are implemented by practitioners, and (iii) more broadly the factors that influence accountability and corporate governance practices in various organisational settings (i.e., private, public and third sectors) and across countries. He is also presently researching how accounting can be mobilised, as an emancipatory tool, towards addressing various social and environmental problems, such as species loss and climate change-related threats (i.e., biodiversity accounting). In addition, Danson possesses considerable experience in collaborative projects and conducting international field research, with a variety of participants such as government officials, representatives of third sector organisations, and senior company executives. His recently completed and ongoing projects include: *Ongoing projects: ◉ Developing a National Code of Corporate Governance for Ghana (ESRC/University of Southampton IAA Impact Fund, 2021 – 2023). ◉ Achieving Net Zero Carbon Goals through Improved Stakeholder Engagement in Climate Action: Implementing Colchester Borough Council’s Blue and Green Infrastructure Strategy Focusing on Participatory Budgeting/Participatory Approach (Priority Challenges Project Fund, University of Essex, 2022). *Completed projects: ◉ Towards improving corporate governance practices within Kenyan State-Owned Corporations (SOCs): A collaborative project with the Institute of Certified Secretaries of Kenya (ESRC/University of Essex IAA Impact Fund, 2021 – 2022). ◉ Causes of Maternal Mortality in Botswana: An Exploratory Study (GCRF/University of Essex, 2020). Danson also has a pro bono advisory role in an Africa-based charity – The Grow Movement – that provides transferable skills to entrepreneurs in Malawi, Rwanda and Uganda (Read more about his work via: https://www.opendemocracy.net/en/womens-entrepreneurial-journeys/how-mentors-are-helping-malawis-women-entrepreneurs/ Outside of work, Danson enjoys playing squash and going to the gym, and occasionally challenging himself to a 10K run.

Qualifications

  • Bachelor of Commerce (Finance) Jomo Kenyatta University of Agriculture and Technology,

  • Master of Banking and Finance (Financial Markets) Moi University,

  • Master of Research (Management and Business) The Open University,

  • Fellow of the Higher Education Academy (FHEA) Advance HE (Higher Education Academy),

  • Fellow of AIA - FAIA (Acad) Association of International Accountants (AIA),

  • Doctor of Philosophy (Accounting and Finance) The Open University,

Research and professional activities

Research interests

Corporate governance in emerging economies

Key words: Board efficiency; Codes of corporate governance; State-owned enterprises (SOEs)
Open to supervise

Tax accounting

Key words: Tax administration; Taxpayer attitudes; Tax literacy; Transfer pricing

Emerging technologies and innovations in accounting

Key words: Blockchain; Big data; Artificial intelligence; XBRL; Disruptive technologies
Open to supervise

Accounting for the environment

Key words: Biodiversity accounting; Extinction accounting; Social & Environmental accounting
Open to supervise

Public sector accounting and accountability

Key words: Public sector reforms; Government financial resilience

Teaching and supervision

Current teaching responsibilities

  • Taxation Policy and Practice (BE142)

Publications

Journal articles (11)

Adams, D., Adams, K., Attah-Boakye, R., Ullah, S., Rodgers, W. and Kimani, D., (2022). Social and environmental practices and corporate financial performance of multinational corporations in emerging markets: Evidence from 20 oil-rich African countries. Resources Policy. 78, 102756-102756

Kimani, D., Ullah, S., Kodwani, D. and Akhtar, P., (2021). Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya. Critical Perspectives on Accounting. 78, 102260-102260

Ullah, S., Zaefarian, G., Ahmed, R. and Kimani, D., (2021). How to apply the event study methodology in STATA: An overview and a step-by-step guide for authors. Industrial Marketing Management. 99, A1-A12

Attah-Boakye, R., Adams, K., Kimani, D. and Ullah, S., (2020). The impact of board gender diversity and national culture on corporate innovation: A multi-country analysis of multinational corporations operating in emerging economies. Technological Forecasting and Social Change. 161, 120247-120247

Kimani, D., Adams, K., Attah-Boakye, R., Ullah, S., Frecknall-Hughes, J. and Kim, J., (2020). Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?. Technological Forecasting and Social Change. 161, 120254-120254

Rudkin, B., Kimani, D., Ullah, S., Ahmed, R. and Farooq, SU., (2019). Hide-and-seek in corporate disclosure: evidence from negative corporate incidents. Corporate Governance. 19 (1), 158-175

Areneke, G. and Kimani, D., (2019). Value relevance of multinational directorship and cross-listing on MNEs national governance disclosure practices in Sub-Saharan Africa: Evidence from Nigeria. Journal of World Business. 54 (4), 285-306

Areneke, G., Yusuf, F. and Kimani, D., (2019). Anglo-American governance adoption in non-Anglo-American settings. Managerial Auditing Journal. 34 (4), 486-514

Ullah, S., Kimani, D., Bai, Y. and Ahmed, R., (2018). Assessing the design of accounting modules across UK higher educational institutions. Cogent Business and Management. 5 (1), 1510717-1510717

Areneke, G., Kimani, D., Yusuf, F., Kodwani, D. and Viney, H., (2017). Global Diffusion of Anglo-American Governance:Evaluating Responses Across Three Emerging Economies. Academy of Management Proceedings. 2017 (1), 10931-10931

Kimani, D., Viney, H. and Kodwani, D., (2015). Corporate Governance in Less Developed Countries. Academy of Management Proceedings. 2015 (1), 14377-14377

Book chapters (1)

Areneke, G., Khlif, W., Kimani, D. and Soobaroyen, T., (2022). Do corporate governance codes matter in Africa?. In: Handbook of Corporate Decision Making. Editors: Marnet, O., . Edward Elgar Publishing. 9781800377172

Media (12)

Kimani, D., How mentors are helping Malawi’s women entrepreneurs (openDemocracy). Image

Soobaroyen, T., Kimani, D., Nyaega, O., Karanja, JN. and Kiprono, G., Rethink board accountability to boost parastatal governance (Business Daily Africa). Image

Karanja, JN., Soobaroyen, T., Kimani, D. and Kiprono, G., Regular audits that improve governance of parastatals (Business Daily Africa). Image

Soobaroyen, T. and Kimani, D., Believing in business in emerging economies (The Louder Than Words Podcast, Episode 26). Audio

Karanja, JN. and Kimani, D., How secretaries build governance (Business Daily Africa).. Audio

Kimani, D., Why shareholders are vital cog in corporate governance wheel (Business Daily Africa). Image

Kimani, D., Embrace virtual AGMs to end shareholder apathy (Business Daily Africa). Image

Soobaroyen, T. and Kimani, D., Tie State agencies to governance that delivers growth (Business Daily Africa). Image

Kimani, D., Why corporate reforms falter: some insights from Kenya (The Conversation). Image

Kimani, D., How companies can refine their virtual annual general meetings (Business Daily Africa). Image

Kimani, D., How mentors are helping Malawi’s women entrepreneurs (openDemocracy).. Image

Kimani, D. and Areneke, G., African multinationals bring home much more than profits (The Conversation). Image

Other (1)

Kimani, D., 'Designing an Effective Board Compensation Committee' Invited presentation as part of Continuing Professional Development training for Kenyan registered company secretaries, organised by The Institute of Certified Secretaries of Kenya (ICS), online webinar, 01/03/2021.

Grants and funding

2020

Causes of Maternal Mortality in Botswana: An Exploratory Study

University of Essex (GCRF)

Contact

danson.kimani@essex.ac.uk

Location:

Colchester Campus