International Centre for Research in Accounting

The International Centre for Research in Accounting (ICRA) was formed by a trust deed on 7 December 1971. ICRA was registered with the Charity Commission (registration number 501487) in 1972 as a charity with the object of advancing education and promoting theoretical and applied research in accounting and related aspects of finance.

ICRA is located at Lancaster University Management School. The Centre's purpose is to provide support for the research activities of the University in accounting and the practice of accountancy. The day-to-day conduct of ICRA is in the hands of the Director, Ken Peasnell, who is a Distinguished Professor of Accounting and Finance at Lancaster University. Staff of the Department of Accounting and Finance at Lancaster University participate in the research activities of the Centre.

Funding for ICRA's activities primarily comes from two main sources: unrestricted donations and accumulated surpluses; and grants provided by external sponsoring organisations to cover expenses associated with particular research activities and projects.

ICRA offers support for research to faculty and student researchers from Lancaster and other universities. Support may be in the form of research grants and scholarships. Additionally, ICRA can provide access to a large range of financial databases held at Lancaster University, including a comprehensive financial statement library covering all UK-listed companies from 1971 to date.