Staff profile

Dr Henry Midgley is an Assistant Professor in the Accounting Department at Durham University. He arrived at Durham after spending thirteen years at the National Audit Office, the UK’s Supreme Audit Institution, where he qualified as an accountant. He was an author of several value for money inquiries including work focussed on equity returns to PFI contracts, the regulation of charities, the troubled families payment by results scheme, contract management in the Ministry of Justice and Home Office and more general papers on principles to manage Provider Failure and Payment by Results delivery models. Whilst at the NAO, from 2015 to 2018, he went on secondment to the House of Commons. He worked for the Public Administration and Constitutional Affairs Committee as the committee’s main advisor on several different inquiries. These included inquiries into the collapse of the outsourcer Carillion, fundraising in the charity sector, the process of public appointments and the role of Government accounts in promoting democracy within the UK.

Dr Midgley earned his PhD from Cambridge University in 2008, with a thesis which focussed on notions of Parliamentary accountability and democracy in the 17^th century. He has an undergraduate degree in History from Oxford University. He has published on diverse topics including quantification in education policy in the 19^th century, the role of accountability in the 17^th century, the history of the UK’s select committee system and the constitutional role of financial scrutiny in the UK’s political system. He is a member of the Executive of the Study of Parliament Group, where he edits the Group’s newsletter.

Mini-Biography

Dr Henry Midgley is an Assistant Professor in the Accounting Department at Durham University. He holds a PhD from Cambridge University in history and an ACA and has worked within Parliament and the National Audit Office. His research and teaching concentrates on accountability, audit and accounting with a particular focus on the public sector.

• Accountability and Transparency
• Financial Scrutiny
• Public Sector Accounting and Audit
• Accounting History

Authored book

• Midgley, H. C., Ferry, L., & Murphie, A. D. (in press). Holding Government to Account: Democracy and the National Audit Office. Routledge

Chapter in book

• Ferry, L., & Midgley, H. (in press). Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit. In T. Rana, & L. Parker (Eds.), The Routledge Handbook of Public Sector Accounting. Routledge
• Ferry, L., Ruggiero, P., & Midgley, H. (2022). Where is Public Sector Auditing: A Comparative Analysis. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (149-159). Emerald. https://doi.org/10.1108/978-1-80117-085-720221016
• Ferry, L., Ruggiero, P., & Midgley, H. (2022). The why, who and what of public sector auditing. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (1-12). Emerald. https://doi.org/10.1108/978-1-80117-085-720221001
• Ferry, L., Midgley, H., & Murphie, A. (2022). Local Government Auditing in England. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (57-64). Emerald

Journal Article

• Ferry, L., Hyndman, N., Liguori, M., & Midgley, H. (in press). Public Accountability in an Unpredictable World: Tales of the Unexpected. Abacus: A Journal of Accounting, Finance and Business Studies,
• Ferry, L., Fright, M., Midgley, H., Murphie, A., & Sandford, M. (in press). Are local government accounts trusted? Exploring the UK Levelling Up, Housing and Communities Committee Verdict. Public Money & Management,
• Ferry, L., Midgley, H., & Ruggiero, P. (online). An Update - Regulatory space in local government audit: An international comparative study of 20 countries. CIPFA Digest,
• Ferry, L., Hardy, C., & Midgley, H. (online). An update to Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic
• Ferry, L., Midgley, H., & Haslam, J. (2024). Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts. Critical Perspectives On Accounting, 99, Article 102738. https://doi.org/10.1016/j.cpa.2024.102738
• Ferry, L., & Midgley, H. (2024). Are public sector accounts trusted? Exploring the verdict of the Public Administration and Constitutional Affairs Committee in the United Kingdom. Public Administration, https://doi.org/10.1111/padm.12983
• Ferry, L., Midgley, H., Murphie, A., & Sandford, M. (2023). Auditing governable space - A Study of Place-Based Accountability in England. Financial Accountability and Management, 39(4), 772-789. https://doi.org/10.1111/faam.12321
• Ferry, L., Midgley, H., & Green, S. (2023). Accountability, emergency and liberty during COVID-19 in the UK 2020-22. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/aaaj-07-2022-5931
• Ferry, L., & Midgley, H. (2023). The (in)completeness of Whole of Government Accounts in accounting for democracy - A UK experience. Public Money & Management, https://doi.org/10.1080/09540962.2023.2172812
• Ferry, L., & Midgley, H. (2022). Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty. Accounting, Auditing and Accountability Journal, 35(2), 413-438. https://doi.org/10.1108/aaaj-10-2020-4985
• Ferry, L., Midgley, H., & Ruggiero, P. (2022). Regulatory space in local government audit: An international comparative study of 20 countries. Public Money & Management, 43(3), 233-241. https://doi.org/10.1080/09540962.2022.2129559
• Ferry, L., Honeysett, L., & Midgley, H. (2021). Holding the Government to Account for its Finances: The ‘Unsung’ Heroes of the UK Parliament Scrutiny Unit. Journal of Public Budgeting Accounting and Financial Management, 33(2), 109-113. https://doi.org/10.1108/jpbafm-11-2020-0180
• Ferry, L., Hardy, C., & Midgley, H. (2021). Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic. Public Money & Management, 41(8), 676-678. https://doi.org/10.1080/09540962.2021.1946311
• Midgley, H. (2019). The National Audit Office and the Select Committee System 1979–2019. Parliamentary Affairs, 72(4), https://doi.org/10.1093/pa/gsz034
• Midgley, H. (2016). Payment by Results in Nineteenth-Century British Education: A Study in How Priorities Change. Journal of Policy History, 28(4), https://doi.org/10.1017/s0898030616000300
• Midgley, H. (2016). Political thinking and the creation of the Assembly of 1653. The Seventeenth Century, 31(1), 37-56. https://doi.org/10.1080/0268117x.2016.1153979

Report

• Ferry, L., & Midgley, H. (2024). Submission to the Committee’s inquiry into Office for Local Government (Oflog). Levelling Up, Housing and Communities Committee
• Ferry, L., Murphie, A., & Midgley, H. (2023). Ministerial Directions. [No known commissioning body]
• Ferry, L., & Midgley, H. (2023). Timeliness of local auditor reporting on local government in England. [No known commissioning body]
• Ferry, L., & Midgley, H. (2023). Evidence submission to the Levelling Up, Housing and Communities Committee inquiry into financial reporting and audit in local authorities. [No known commissioning body]