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Lidia Mishchenko


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Research output per year

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Personal profile


For the past six years, Lidia has focused on research of the global standardisation of business information and accounting information systems. Lidia recently completed her doctoral research at the Open University Business School entitled ‘Digital Reporting and Constitutive Entanglement of Business, Regulators, and Society’ exploring the development of a new digital business reporting standard - Inline eXtensible Business Reporting Language. She also holds a MRes in Business Management, MSc in Accounting and Finance Management, and MA in Teaching. Lidia is a Lecturer in Accounting and Finance at the University of Northampton where she has teaching responsibilities at both undergraduate and postgraduate level. Lidia is a current member of the British Accounting and Finance Association. Alongside her academic experience, prior to the commencement of her doctoral research, Lidia had worked in consultancy at PwC in the financial sector.

Research Interests

Current research projects and interests include:

  • Adoption of Digital Business Reporting Standards (XBRL, Inline XBRL)
  • Accounting Innovation Adoption and Diffusion
  • Accounting Information Systems


  • Ahmed Omayr; Accounting and Finance

Impact of Blockchain Technology on Banking

  • Morshed Rommel; Accounting and Finance

Blockchain Technology: A tool for Resolving Interbank Transaction Settlement Complexities in Bangladesh

  • Simata Maswavi; Accounting and Finance

An analysis of the impact of the new IFRS9 Expected Credit Loss Model: A case study on South African banks.

Teaching Interests

Lidia teaches across the BSc in Accounting and Finance and MSc in Accounting and Finance.

Undegraduate Teaching: 


  • ACC3015 Accounting and Finance for Managers
  • ACC3025 International Finance Reporting and Analysis
  • ACC3011 Finance Strategy

Teaching responsibilities on other modules:

  • ACC1001 Financial Accounting
  • ACC1002 Cost and Management Accounting 

Postgraduate Teaching:

  • FINM025 Dissertation and Research Methods
  • FINM037 Managing Finance and Information

Industry Connections

Education/Academic qualification

Master, The Open University


Award Date: 1 Nov 2014

Master, University of Kent


Award Date: 1 Mar 2012

Master, Astrakhan State University


Award Date: 1 Jun 2009

PhD, The Open University

2014 → …

External positions

Visiting Lecturer in International Management, University of Cambridge

2018 → …


  • HG Finance
  • HF5601 Accounting
  • Technology
  • Accounting Information Systems
  • Innovation Adoption

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Research Output

Digital Reporting in the UK

Mishchenko, L., 2015.

Research output: Contribution to ConferencePoster

Open Access


Development of a New Digital Reporting Standard – Inline eXtensible Business Reporting Language

Author: Mishchenko, L., 2019

Supervisor: Locke, J. (External person) (Supervisor), Daniel, E. (External person) (Supervisor), Wright, A. (External person) (Supervisor) & Bloom, P. (External person) (Supervisor)

Student thesis: Doctoral Thesis