About the Project
Research Context & Problem
What is the actual value of information processed and held by private companies? Data is frequently cited as the most valuable asset of the contemporary firm, yet the relationship between corporate data narratives and internal operational realities remains poorly understood. This is particularly evident in business-to-business (B2B) contexts, where a striking paradox exists: many firms position themselves to investors as data-driven leaders despite lagging in advanced analytics capability. Simultaneously, the data presented as a strategic asset is increasingly framed in regulatory circles as a source of liability.
This interdisciplinary PhD project investigates the tension between data as an asset and data as a liability. It examines how B2B firms enact these valuations for investors and how financial analysts and fund managers interpret, accept, or discount these claims.
The Research Opportunity & Development
This project offers a unique opportunity to conduct research at the intersection of critical accounting, political economy, and B2B marketing. As the successful candidate, you will:
Contribute to Theory: Extend theory of data assetisation beyond consumer platforms into the B2B context.
Conduct Fieldwork: Develop an empirical research strategy which may encompass, e.g., documentary analysis of corporate reporting, qualitative interviews, or quantitative analysis of other secondary data sources.
Join an Immersive Research Environment: You will be integrated into the Centre for Research into Accounting and Finance in Context (CRAFiC) and the Behavioural Research for Inclusivity, Sustainability and Technological Transformation (BRISTT) research group, benefiting from Sheffield University Management School’s triple-accredited (AACSB, EQUIS, AMBA) research culture.
Supervision & Training
You will be supervised by an interdisciplinary team with international expertise:
Dr Callum Ward (CRAFiC): An expert in the political economy of assetisation.
Dr Sabrina Thornton (BRISTT): A specialist in B2B marketing, digital innovation, and inter-organisational networks.
As a PhD researcher at Sheffield, you will undertake the Doctoral Development Programme (DDP). This flexible, personalised training scheme is designed to enhance your research leadership and professional skills, ensuring you are well-equipped for a career in academia or high-level consultancy. You will receive specific training in critical corporate research methods, qualitative interviewing in finance contexts, and high-impact publication strategies.