The AFE group comprises two subgroups: accounting, plus finance and economics.
Members of the accounting subgroup share a common interest in social and contextual aspects of accounting in organisations and society, and analysing its development in an organisational and national context. They are particularly concerned with studying, from an interdisciplinary perspective: accounting as a system of control, the representational properties of accounting numbers, the effects of accounting in action in organisations, and the impact of differential power relations on the discharge of accountability.
The finance and economics subgroup includes both neo-classical and critical economists who specialise in the study of performance management (financial and non-financial) both at the corporate and individual levels, and in issues of regulation (and/or self-regulation). The two subgroups use a variety of qualitative and quantitative methodologies, and collaborate extensively with members from other research groups at the School of Management and elsewhere (both nationally and internationally).

Members of the Group are on the editorial boards of a number of leading journals including: Abacus; Accounting and Business Research; Accounting, Auditing & Accountability Journal; Accounting Forum; Organization Studies.