Dr Sheila Ellwood is a Chartered Public Finance Accountant who held a number of senior financial posts in the NHS in Wales and the West Midlands.  She is a non-executive director on the board of a large hospital trust where she chaired the Audit Committee 2000-04 and currently chairs the Finance Committee.  She has taught professional accountancy students, undergraduate and post graduate accounting students and senior executives.  Shiela holds a first class honours degree in Accountancy and Law, a Masters degree with distinction and a Ph.D in costing and pricing healthcare.  Her research interests cover financial reporting, performance measurement and service costing.  She has led large research studies for the government and CIMA (The Chartered Institute of Management Accountants)