Staff: Academic
Lecturers in: Accounting and Finance | ManagementMarketing | Tourism and Hospitality | Project Management & Evaluation
Philmore Alleyne


Philmore Alleyne
Title: Senior Lecturer in Accounting & Head of the Department of Management Studies
Department: MGMT
Discipline: Accounting and Finance
Additional Titles: Fellow of the Association of Chartered and Certified Accountants (UK) (FCCA), Fellow of the Association of Chartered Accountants (FCA)

PhD. Accounting, School of Management, University of Bradford

Master of Business Administration (MBA), The Business School, Oxford Brookes University;

Postgraduate Diploma (PGDip) with Dist in Research Methods, (Management Research), Univ of Bradford, UK

Contact: Email:
Direct Line 1: 246-417-4299
Direct Line 2: 246-417-4298
Teaching Areas:

Undergraduate Teachings
ACCT 1002  Introduction to Financial Accounting
ACCT2014   Financial Accounting 1
MGMT 3023  Independent Study
MGMT3052  Taxation and Tax Management

Postgraduate Teachings
ACCT6018  Legal and Ethical Environment in Wealth Management

MGMT 6203 Contemporary Management Topics

Biography: Philmore Alleyne is the Head of the Department of Management Studies. A Chartered Accountant (FCA) by profession, and a Fellow of the Association of Certified and Chartered Accountants (FCCA) in the UK, he has worked as an Audit Manager in the Accounting and Auditing profession for many years. Thus, he brings a wealth of practical experience to the classroom. He holds a B.Sc. in Accounting (UWI), and an MBA from Oxford Brookes University in the UK. He also holds a Ph.D. in the area of Accounting from the University of Bradford, with his thesis examining whistle-blowing among external auditors. His current research interests are accounting and auditing, corporate governance, the tax reform process, ethical decision making, whistle-blowing and human resource management. Philmore has published in peer reviewed academic journals. The University has recently recognised his research accomplishments by awarding him the Principal’s Award for Excellence 2012/2013 in the Academic Category for Research and Publications.


Current research interests include behavioural psychology and accounting, namely:

  • Accounting and auditing issues
  • Taxation issues
  • Business & professional ethics, & whistle-blowing among accountants
  • Human resource management and performance issues (life satisfaction, job satisfaction, HR-performance link and stress)


Alleyne, P. (2002)  ‘Independence of auditors: In deep end? A Barbadian analysis’, Journal of Eastern Caribbean Studies, June, Vol. 27 No. 2, pp.55-79.


Alleyne, P. & Howard, M. (2003) ‘An assessment of the operational impact of VAT in Barbados between 1997 and 2001’, Journal of Eastern Caribbean Studies, March, Vol. 28 No. 1, pp.17-43. 

Howard, M. & Alleyne, P. (2003) ‘Operational aspects of supply side tax policy in Barbados’, Global Development Studies, Winter 2002-Spring 2003, Vol. 3, Nos. 1-2, pp. 299-317.


Howard, M. & Alleyne, P. (2004) ‘Understanding tax reform issues in Barbados’, Journal of Eastern Caribbean Studies, September, Vol. 29 No. 3, pp. 38-64.




Alleyne, P. & Howard, M. (2005) ‘An exploratory study of auditor’s responsibility for fraud detection in Barbados’, Managerial Auditing Journal, Vol. 20 No. 3, pp. 284-303. (Emerald Journal)

Alleyne, P., Doherty, L. & Howard, M. (2005) ‘A qualitative study of HRM and performance in the Barbados hotel industry.’ Journal of Human Resources in Hospitality and Tourism, Vol 4, No. 2, pp.27-51. (Haworth Press)



Alleyne, P., Doherty, L. & Greenidge, D. (2006) ‘Approaches to HRM in the Barbados hotel industry’, International Journal of Contemporary Hospitality Management, Vol.18 No.2, pp. 94-109. (Emerald Journal)

Alleyne, P., Devonish, D. & Alleyne, P.G. (2006). ‘An empirical study of perceptions of auditor independence in Barbados’, Managerial Auditing Journal, Vol. 21 No. 6, pp.621-635. (Emerald Journal)


Alleyne, P., Doherty, L. & Greenidge, D. (2006) ‘Human resource management and performance in the Barbados hotel industry’, International Journal of Hospitality Management, Vol. 25 No 4, pp 623-646 (Elsevier Science Direct)

Alleyne, P., Howard, M. & Greenidge, D. (2006) ‘The role of audit committees in Barbados,’ Corporate Governance: The International Journal of Business in Society, Vol. 6 No. 5, pp. 567-581. (Emerald Journal).

Alleyne, P., Devonish, D., Nurse, J. & Cadogan-McClean, C. (2006) ‘Perceptions of moral intensity among undergraduate accounting students in Barbados’, Journal of Eastern Caribbean Studies, September, Vol. 31 No 3, pp. 1-27.

Gay, G., Mahon, S., Devonish, D., Alleyne, P. & Alleyne, P.G. (2006)  ‘Perceptions of information and communication technology (ICT) among undergraduate management students.’ International Journal of Education and Development using Information and Communication Technology, Vol. 2 No 4, pp. 6-17.


Alleyne, P., Greenidge, D., Corbin, A., Alleyne, P.G. & Devonish, D. (2009) ‘The practice of HRM and SHRM in the Barbados Hotel Sector’.  Journal of Human Resources in Hospitality and Tourism. Vol. 7 No. 2, pp. 219-240. (Taylor and Francis Publishers)

Devonish, D., Alleyne, P., Cadogan-McClean, C. & Greenidge, D. (2009) ‘An empirical study of future professionals’ intentions to engage in unethical business Practices.’ Journal of Academic Ethics.  Vol. 7 No.3, pp.159-173 (Springer Publishers)


Alleyne, P.,  Devonish, D., Allman, J., Charles-Soverall, W., & Young Marshall, A. (2010) “Measuring ethical perceptions and intentions among undergraduate students in Barbados.” The Journal of American Academy of Business. Vol. 15 No. 2, pp. 319-326. (Proquest)

Devonish, D., Alleyne, P., Charles-Soverall, W., Young Marshall, A., & Pounder, P. (2010) ‘Explaining entrepreneurial intentions in the Caribbean.’ International Journal of Entrepreneurial Behaviour and Research’. Vol. 16, No. 2, pp nos. 149-171. (Emerald Publishers)

Alleyne, P. A., Persaud, N., Alleyne, P.G., Greenidge, D. & Sealy, P. (2010) ‘Perceived effectiveness of fraud detection audit procedures in a stock and warehousing cycle: additional evidence from Barbados.’ Managerial Auditing Journal Vol. 25 No. 6, pp. 553-568. (Emerald publishers)


Alleyne, M., Alleyne, P. & Greenidge, D. (2010) ‘Life satisfaction and perceived stress among undergraduate college students.’ Journal of Psychology in Africa. Vol. 20 No. 2, pp. 291-298.




Alleyne, P. & Weekes-Marshall, D. (2011). ‘An exploratory study of management accounting practices in manufacturing companies in Barbados.’ International Journal of Business and Social Science. Vol. 2 No. 9, pp.49-58.

Alleyne, P. and Broome, T. (2011). ‘Using the theory of planned behaviour and risk   propensity to measure investment intentions among future investors.’ Journal of Eastern Caribbean Studies, Vol. 36 No. 1, pp. 1-20.

Alleyne, P. & Phillips, K. (2011) ‘Exploring academic dishonesty among university students in Barbados: An extension to the theory of planned behaviour.’ Journal of Academic Ethics, Vol. 9, No.4, pp. 323-338.  On Springer Publishers on July 9, 2011.

Greenidge, D., Alleyne, P., Parris, B. & Grant, S. (2012) ‘Comparative study of recruitment, selection and training processes and methods between small and large-sized businesses.’ Journal of Small Business and Enterprise Development  Vol. 19, No.1, pp. 164-182. Emerald Publishers.


Alleyne, P., & Persaud, N. (2012). ‘Exploring undergraduate students’ ethical perceptions in Barbados: Differences by gender, academic major and religiosity.’ Journal of International Education in Business. Vol. 5 No. 1, pp. 5-21. Emerald Publishers.

Alleyne, P., Hudaib, M. & Pike, R. (2013). ‘Towards a conceptual model of whistleblowing intentions among external auditors.’ The British Accounting Review. Vol. 45, No. 1, pp. 10-23. ( (Elsevier Science Direct).
Alleyne, P. & Lavine, M. (2013). ‘Factors influencing accountants’ behavioural intentions to use and actual usage of the Enterprise Resource Planning System in a global development agency.’ The Journal of Financial Reporting and Accounting Vol. 11 No. 2, 179-200. (Emerald Publishers).
Alleyne, P., Cadogan-McClean, C. & Harper, A. (2013). ‘Examining personal values and ethical behaviours between accounting and non-accounting students in the Caribbean’.  Accounting Educators’ Journal. Vol. 23, pp.47-70.
Alleyne, P., Weekes-Marshall, D., Estwick, S. and Chaderton, R. (2014) ‘Factors influencing ethical intentions among future accounting professionals.’ Journal of Academic Ethics. Vol. 12 No. 2, pp. 129-144.
Greenidge, D., Devonish, D., & Alleyne, P. (2014).  ‘The relationship between ability-based emotional intelligence and contextual performance and counterproductive work behaviors: A test of the mediating effects of job Satisfaction.’ Human Performance Journal. Vol. 27 No. 3, pp. 225-242. (Taylor Francis Publishers).
Corbin, A. and Alleyne, P.  (2014). ‘Senior managers’ perceptions of shared leadership in the hospitality industry in a small island developing state.’ Journal of Human Resources in Hospitality and Tourism. Vol. 13, pp.1-21. (Taylor Francis Publishers).
Alleyne, P., Weekes-Marshall, D. & Arthur, R (2013). ‘Exploring factors influencing whistle-blowing intentions among accountants in Barbados.’ Journal of Eastern Caribbean Studies. Vol. 38 No.1, pp. 35-62.
Alleyne, P. (2014) “Developments in public sector accounting practices in   Barbados.” Journal of Public Sector Policy Analysis. Vol. 7, pp.35-65.
Alleyne, P., Weekes-Marshall, D. and Broome, T. (2014) “Accountants’ perceptions of corporate governance in public limited liability companies in an emerging economy: Evidence from Barbados.” Meditari Accountancy Research. Vol. 22 No. 2, pp. 186-210 (Emerald).
Shepherd-Worrell, N., Alleyne, P., Holder, K., & Pierce, A. (2015) “Family business succession among entrepreneurs: Evidence from Prominent Family Businesses in Barbados.” Journal of Public Sector Policy Analysis, September Vol. 8, pp.24-51
Alleyne, P., Soleyn, S. & Harris, T. (2015) “Predicting accounting students' intentions to engage in software and music piracy", Journal of Academic Ethics, Vol. 13 No. 4, pp. 291-309.
Alleyne, P., Haniffa, R. & Hudaib, M. (2016), ‘The construction of a whistle-blowing protocol for audit organisations: A four stage participatory approach.’ International Journal of Auditing, Vol. 20 (1), pp. 72-86.
Alleyne, P., Hudaib, M., & Haniffa, R. (2016), “The Moderating Role of Perceived Organizational Support in Breaking the Silence in Public Accountants.” Journal of Business Ethics, DOI 10.1007/s10551-015-2946-0
Alleyne, P. “The influence of organizational commitment and corporate ethical values on nonpublic accountants’ whistleblowing intentions in Barbados” Journal of Applied Accounting Research  (forthcoming).
Scantlebury, K. and Alleyne, P. “A Content Analysis of Risk Management Disclosures in Barbadian Public Limited Companies’ Annual Reports.” Journal of Eastern Caribbean Studies (forthcoming).


Papers presented at conferences/seminars

Devonish, D., Alleyne, P., & Cadogan-McClean, C. (2006). ‘Ethical behaviour among future professionals: Do student demographics make a difference?’ Paper submitted to the University of the West Indies, Department of Management Studies’ First International Management Conference held at the Amaryllis Hotel, Barbados on March 26-28, 2006.


Mahon, S., Gay, G., Alleyne, P., & Devonish, D. (2006)  ‘Management students’ attitudes towards Information and Communication Technology (ICT).’ Paper submitted to the University of the West Indies, Department of Management Studies’ First International Management Conference held at the Amaryllis Hotel, Barbados on March 26-28, 2006.


Alleyne, P. (2007) ‘Ethics in the accounting profession.’ Paper presented at ICAB Seminar at Accra Hotel Barbados.


Alleyne, P. & Power, R. (2007) ‘Whistle-blowing among employees in Barbados.’ Paper presented at the Department of Management Studies, Second International Management Conference held at Accra Hotel, Barbados on November 18-20, 2007.


Alleyne, P., Hudaib, M. & Pike, R. (2008) ‘Towards a conceptual model of whistle-blowing intentions among auditors.’ Presented at the Critical Perspectives on Accounting 2008 Conference at Baruch College, City University of New York, Manhattan, New York on April 24-28, 2008. (Leading International Accounting Peer Reviewed Conference)


Alleyne, P. (2008) ‘A proposed whistle-blowing model.’ Presented at CPA Doctoral Colloquium in New York, USA on April 24, 2008. Available online from:


Alleyne, P., Hudaib, M. & Pike R. (2008) ‘A model of whistle-blowing intentions.’  British Accounting Association (BAA) Northern Area Group Conference held on 16 December 2008 at the Bradford University School of Management, Yorkshire, UK.


Young-Marshall, Devonish, D., Charles-Soverall, W., Alleyne, P. and Pounder, P. (2009) ‘Prospect of Entrepreneurship among women in the Caribbean: Motivations, Entrepreneurial intentions and university students’. Paper presented at SALISES 10th Annual Conference March 27, 2009.


Alleyne, P. (2009)Whistle-blowing - A perspective for accountants.’ Paper presented at a Continuing Professional Development Seminar (Ethics) of The Institute of Chartered Accountants of Barbados (ICAB) on April 16, 2009 at the Hilton Hotel, Barbados. The seminar was titled ‘Whistle Blowing - A Perspective for Accountants and Proposed Anti-Money Laundering-Disclosure Guidelines for Accountants.’ Available at:


Alleyne, P. (2010) ‘Accounting for entrepreneurs.’ Paper presented to SEED  Entrepreneurship programme in March 2010 at 3Ws Oval, UWI, Cave Hill Campus.


Alleyne, P. & Broome, T. (2010) ‘An exploratory study of factors influencing investment decisions’ Paper presented at the Central Bank of Barbados’ 30th Annual Review Seminar at the Barbados Hilton (July 26 – 29, 2010) Available from:

Alleyne, P. & Cadogan-McClean, C. (2011). ‘Ethics and gender: Does it matter?’ Paper submitted to the Institute of Gender and Development Studies’ Biennial Symposium entitled ‘Contemporary Issues in Caribbean Research on Gender and Feminism’ held on February 24-25, 2011 at the University of the West Indies, Cave Hill Campus, Barbados.


Alleyne, P. (2011). ICAB Economic policy and confidence survey of accountants in Barbados 2011. Presented at the Hilton Hotel, Barbados on December 8, 2011.


Alleyne, P., Hudaib, M. and Haniffa, R. (2012). ‘A model of whistleblowing intentions among external auditors.’  Submitted to and accepted by AFAANZ Conference 1-3 July, Melbourne, Australia (Accounting and Finance Association of Australia and New Zealand).

Alleyne, P. and Weekes-Marshall, D. (2013) “Accountants’ perceptions of corporate governance in public limited companies in Barbados.” ICAC Conference. Friday, June 28 at the Hilton Hotel, Barbados.
Hudaib, M., Haniffa, R. & Alleyne, P., (2013). ‘Psychology of Professional Judgement and Whistle-blowing by External Auditors.’ British Accounting and Finance Association (BAFA) - Scottish Area Group Conference on September 2, 2013. University of Glasgow, Scotland.
Hudaib, M., Alleyne, P. & Haniffa, R. (2014)The Influence of Team Norms on External Auditors’ Whistle Blowing Intentions in Barbados.’ The 2014 International Conference on Business and Information (BAI2014) held at Osaka, Japan. July 3-5. Paper ID 3268.
 Alleyne, P., Haniffa, R. & Hudaib, M. (2015) ‘The construction of a whistle-blowing  protocol for audit organisations: A four stage participatory approach.’ International Journal of Technical Research and Applications e-ISSN: 2320-8163GRDS International Conference (JULY). International Conference on Business, Economics, Legal Studies and Humanities, Kuala Lumpur, Malaysia, July 20-21, 2015.
Hudaib, M., Alleyne, P. & Haniffa, R (2015). ‘The Role of Group Cohesion on External Auditors' Whistle-blowing Intentions.’ Presented at the 16th Annual Conference of Asian Academic Accounting Associations. Bandung, Jawa Barat, Indonesia on November 16-18, 2015. (Best paper)



Non-Refereed Academic Output (Papers, Reports and Studies)


1. Alleyne, P. (2001) ‘Independence of Auditor's: In Deep End?’ ICAB NEWS - Institute of Chartered of Accountants of Barbados' Newsletter - September/October 2001, Vol. I, No.1, pp. 4-6.

    Available from:


2. Alleyne, P. (2001) ‘Issues of auditor independence in Barbados.’  Paper presented at the Department of Management Studies’, Research Forum in November 2001.


3. Alleyne, P. (2003) ‘Human Resource Management and Performance in the Barbados Hotel Industry’, October, Unpublished MBA dissertation, Oxford Brookes University, Oxford, UK.


4. Alleyne, P. (2007) ‘Internal control and fraud in Barbados.’ Barbados Advocate Newspaper, May 18, p.5.         


5. Alleyne, P. (2006)  ‘A preliminary study of milk production cost and profitability of dairy farms in Barbados.’ Presented to the Barbados Agricultural Society and The Barbados Dairy Industries Limited.


6. Pounder, P. & Alleyne, P. (2008) ‘A study of leasing accounting practices in Barbados and Trinidad.’ Submitted to the Commonwealth Secretariat in London, UK.


7. Alleyne, P., Pounder, P. & Alleyne, S. (2009) ‘Barbados Agricultural Development and Marketing Corporation’s Strategic Business Plan 2009-2013’. Presented to the BADMC in August 2009.


8. Alleyne, P. (2009) ‘Barbados Agricultural Society’s Five Year Strategic Plan. Presented to the BAS, Beckles Road, St. Michael in September 2009.


9. Alleyne, P. & Alleyne, P.G. (2010) ‘General Principles of Taxation - Course Manual for MGMT3052.’ A manual for students of Taxation & Tax Management in the Department of Management Studies, UWI, Cave Hill Campus.


10. Alleyne, P. (2010) ‘The influence of individual, team and contextual factors on auditors’ whistle-blowing intentions in Barbados.’ Unpublished PhD Thesis. University of Bradford, UK. 

Ayanna Young Marshall Ayanna Young Marshall, Lecturer in International Business

Sonia Mahon Sonia Mahon, Lecturer in Management Studies & Deputy Dean of the Faculty of Social Sciences

Nicole Knight Nicole Knight, Lecturer in Management Studies

Dion Greenidge Dion Greenidge , Senior Lecturer in Management Studies

Glenda Gay Glenda Gay , Lecturer in Management Studies

Dwayne Devonish Dwayne Devonish, Senior Lecturer in Management Science

Akhentoolove Corbin Akhentoolove Corbin, Lecturer in Management Studies

Wayne Charles-Soverall Wayne Charles-Soverall, Senior Lecturer in Public Sector Management

Alfred Walkes Alfred Walkes, Lecturer in Marketing and Entreprenuership

Joseann Knight Joseann Knight, Lecturer in Management Studies

Juliette Brathwaite Juliette Brathwaite, Lecturer in Project Management

Nadini Persaud Nadini Persaud, Lecturer in Project Evaluation

Sherma Roberts Sherma Roberts, Lecturer in Tourism

Cristina Jonsson Cristina Jonsson, Lecturer in Tourism

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