Claire Horner

UTAS Home Doctor Claire Horner
Claire Horner

Claire Horner

Lecturer in Accounting
Tasmanian School of Business & Economics

Room 309, Centenary Building, Sandy Bay Campus

+61 3 6226 4328 (phone)

+61 3 6226 2170 (fax)

Dr Claire Horner is a Lecturer in Accounting in the Tasmanian School of Business and Economics. She has a background in both accounting and management, and her research interests include corporate social and environmental accounting, reporting and accountability; the use of impression management strategies in corporate communication; corporate social responsibility and sustainability; and accounting education practices. She is a past recipient of the CPA Australia Award for Honours Study in Accounting and a University of Tasmania Elite Research Scholarship, and is a member of the Golden Key International Honour Society.


Dr Horner has over ten years experience in various administrative roles in the private legal industry, such as Investments and Accounts Officer, HR Manager, Finance Officer, and Lending Manager. Since entering academia she has also volunteered her time and expertise as a Board Member of several non-government organisations, where she has chaired various committees and held roles such as Treasurer, Finance Director, and Executive Committee member. She is presently a member of the Advisory Council for Greening Australia Tasmania.

Career summary


Degree Thesis title UniversityCountry Date of award


Accountability and the use of Multi-Modal Impression Management Strategies in Corporate Social and Environmental Reporting

University of Tasmania



BBus (1st Class Hons)

Legitimation strategies and quantitative disclosures in sustainability reports within Australia

University of Tasmania



Administrative expertise

Dr Horner has been the convenor of the Accounting and Corporate Governance Seminar Series since January 2016, and has had held various administrative roles within the University of Tasmania including assisting with the coordination of the Graduate Research Conference and administration of NHMRC Funding applications. She is presently a member of the TSBE WH&S Committee.


BFA715/302 Accounting Theory BFA713 Audit and Assurance BFA605 Financial and Corporate Accounting BFA527 Corporate Sustainability and the Triple Bottom Line BFA526 Financial Reporting and Analysis BFA507 The Accounting Framework BFA301 Advanced Financial Accounting BFA104 Accounting Context and Method BFA103 Accounting and Financial Decision Making

Teaching expertise

Dr Horner has a depth and breadth of experience in teaching at both the post-graduate undergraduate levels. In addition to the aforementioned subjects Dr Horner has appeared as a guest lecturer in BFA522 Risk Management, and has undertaken tutoring through the University of Tasmania Riawunna Centre in BFA104 Commercial Transactions. In her unit coordination roles she has been proactive in updating unit content and assessment activities to ensure students are equipped to meet the evolving demands of the accounting profession, and adapting unit and content delivery to accommodate blended and distance learning.

Teaching responsibility

Research Invitations

Dr Horner was invited to speak at the international Financial Reporting and Business Communication Conference in 2016 and 2017.

View more on Dr Claire Horner in WARP


Corporate social and environmental accounting, reporting and accountability, the use of impression management strategies in corporate communication, corporate social responsibility and sustainability, accounting education practices.

Research Themes

Dr Horner’s research is closely aligned with the University’s research theme of Environment, Resources and Sustainability, the TSBE research theme of Sustainability and the Business Community, and the TSBE Accounting and Corporate Governance Discipline themes of Accountability, Stakeholder Engagement, and Accounting Towards the Future. Her primary research to date has examined the ways in which companies account for their social and environmental performance, and whether their accounting, reporting and stakeholder engagement practices are indicative of a desire to discharge accountability, or merely an exercise in impression management. In her PhD research she conducted the first known Australian study exploring the role of graphic designers in corporate social and environmental reporting.


Dr Horner was employed as a research assistant for a collaborative project between researchers at the University of Tasmania and Bristol University, the results of which were published in Accounting Forum. This research explored the role of creative accounting in a landmark Tasmanian case: The drowning of Lake Pedder.

Current projects

At present Dr Horner is focused on continuing to publish papers from her PhD research, and is in the early stages of embarking on a collaborative project regarding accounting for biodiverse plantations in Tasmania.

Fields of Research

  • Accounting, Auditing and Accountability (150199)
  • Sustainability Accounting and Reporting (150106)

Research Objectives

  • Environmentally Sustainable Commercial Services and Tourism (909899)
  • Microeconomics (910299)


Dr Horner has undertaken reviews for the Accounting Research Journal, and Financial Accounting textbook chapters for Cengage Learning

Total publications


Journal Article

(1 outputs)
2016Horner CA, Wilmshurst TD, 'Stakeholder engagement and the GRI: Implications of effective risk management', Corporate Ownership & Control, 13, (3) pp. 209-218. ISSN 1727-9232 (2016) [Refereed Article]

[eCite] [Details]

Co-authors: Wilmshurst TD



(1 outputs)
2014Horner CA, 'Accountability and the use of Multi-Modal Impression Management Strategies in Corporate Social and Environmental Reporting' (2014) [PhD]

[eCite] [Details]

Research Supervision

In addition to PhD supervisions, Dr Horner has successfully co-supervised two Honours Candidates to completion and is presently co-supervising another Honours Candidate, their respective topics being ‘Corporate Governance in Local Government in Tasmania’, ‘Optimal CEO Compensation Design in China’, and ‘The Use of Data Analytics in Performance Audit’.






PhDThe Relationship between CSR Disclosure Guidelines and the Implementation of these Guidelines in a Developed and Developing Country2016
PhDAACSB Business Schools Effective Learning and Teaching Strategies2017
PhDExploring the Notion of Corporate Governance in Local Government in Tasmania with Focus on Risk Management, Oversight, Leadership and Change Management2017


PhDStakeholder Engagement and Corporate Social and Environmental Reporting: Are companies meeting their accountability obligations?
Candidate: Daria Varenova