Research executive summaries
Managerial Judgement and Strategic Investment Decisions
Category: Research executive summariesPDF 100Kb
Author: E. Harris, C. Emmanuel and S Komakech
Publication date: 12/06/2008
Identifies the various stages in the Strategic Investment Decisions (SIDs) process at which accountants and other managers are consulted and how agreement is facilitated.
Tracing intellectual capital cash flows
Category: Research executive summariesPDF 112Kb
Author: I Herremans, R Isaac and A Bays
Publication date: 28/12/2007
Represents an initial exercise in tracing the utilisation of a specific stock of intellectual capital elements (ICEs) to the cash flows they generate from their use on client projects.
Accounting for sustainable development performance
Category: Research executive summariesPDF 66Kb
Author: J Bebbington
Publication date: 18/12/2006
Explores a variety of responses to the sustainable development agenda, introduces the sustainability assessment model (SAM) and provides a case study of BP.
Emissions trading and the management accountant - lessons from the UK emissions trading scheme
Category: Research executive summariesPDF 57Kb
Author: M Hill, L McAuley and A Wilkinson
Publication date: 18/12/2006
Explores the costs and benefits of direct participation in the UK Emissions Trading Scheme (UKETS). Outlines the role of management accountants and their systems in motivating reductions in emissions that support the general initiatives to mitigate the effects of climate change.
Management accounting in networks: techniques and applications
Category: Research executive summariesPDF 48Kb
Author: A Caglio and A Ditillo
Publication date: 18/12/2006
Seeks to address the control problems arising from inter-organisational associations, such as alliances, partnerships or networks. Examines how management accounting is used in building and managing relationships with external partners.
Performance accountability to stakeholders: workplace injuries in the UK and Canada
Category: Research executive summariesPDF 76Kb
Author: S Ellwood and D Rixon
Publication date: 18/12/2006
Explores how different organisational arrangements affect performance accountability to stakeholders, specifically for financial and performance issues, Uses the UK and Canada as comparative case studies to examine the workplace injuries systems and stakeholders accountability for public services.
The benefits of e-business performance measurement systems
Category: Research executive summariesPDF 61Kb
Author: D Barnes and M Hinton
Publication date: 18/12/2006
Investigates how UK organisations that have adopted an e-business model have adapted their performance measurement systems and practices, in response to inevitable changes in their business operations. Suggests that good practice in e-business performance measurement can differ from theoretical 'best practice' prescriptions.
Re-inventing budgeting: the impact of third way modernisation on local government budgeting
Category: Research executive summariesPDF 99Kb
Author: W Seal and A Ball
Publication date: 26/09/2006
Examines budgetary practices of two large local authorities in England, tracing the effects of changes in political and management systems. Assesses the impact of public/private partnerships on the practice of budgeting and discusses the emergence of innovations in council budgeting.
Accounting for ethical, social, environmental and economic issues: towards an integrated approach
Category: Research executive summariesPDF 61Kb
Author: C Adams and G Frost
Publication date: 22/09/2006
Explores the extent to which information published by companies about their sustainability performance discharges their duty of accountability to external stakeholders on ethical, social and environmental issues. Looks at whether this information is integrated into strategic decision making.
Risk and management accounting: best practice guidelines for enterprise-wide internal control procedures
Category: Research executive summariesPDF 79Kb
Author: P Collier, A Berry and G Burke
Publication date: 13/07/2006
Assists in understanding how and why organisations and their management accountants develop effective internal control systems to identify and manage risk. Concludes, among other things, that the role of management accountants needs to shift towards a more strategic and value adding role, which by definition includes a consideration of risk.
The use of activity-based planning (ABP) in the UK Crown Prosecution Service: a longitudinal study
Category: Research executive summariesPDF 78Kb
Author: L Liu
Publication date: 13/07/2006
Explores whether and how ABP can be successfully adopted in the UK public sector by exploring longitudinal case study investigation of the UK Crown Prosecution Service (CPS) for the period of 1995 to 2005.
Management accounting practices in the UK food and drinks industry
Category: Research executive summariesPDF 59Kb
Author: M Abdel-Kader and R Luther
Publication date: 22/06/2006
Reports on an in-depth investigation into the use and importance of management accounting practices (MAPs) in the UK food and drinks industry. Provides some interesting conclusions about the factors that do and should influence which MAPs are implemented.
The burden of complying with employment and environmental regulation
Category: Research executive summariesPDF 78Kb
Author: J Hasseldine, T Woodward and A Hansford
Publication date: 19/06/2006
Assesses UK businesses’ perception of employment and environmental regulation in terms of compliance costs, quality of UK regulations and formalities, quality of UK administration of regulations, and innovation and barriers to trade.
Designing value and valuing design
Category: Research executive summariesPDF 46Kb
Author: M Trueman and R Pike
Publication date: 08/06/2006
Explores how management accounting can facilitate product development and effective design in order to enhance brand value. Focuses on the small business sector, where companies may not have the resources to investigate design potential in the same way as large organisations do.
Accounting for new organisational forms: the case of subcontracting and outsourcing
Category: Research executive summariesPDF 79Kb
Author: M Ezzamel, J Morris and J Smith
Publication date: 26/04/2006
Identifies key questions which assess the use of new organisational forms, brought about by globalisation and developments in technology, in contemporary UK business. Looks at its consequent implications for management accounting.
Costs, care and rationing: a comparative study of intensive care in the UK and Finland
Category: Research executive summariesPDF 56Kb
Author: L Kurunmaki, I Lapsley and K Melia
Publication date: 26/04/2006
Reveals the distinct differences in the delivery of management accounting information between intensive care units (ICUs) in Finland and the UK. The report has major implications for the management of intensive care facilities and indeed health care management accounting generally.
Annuality in public budgeting: an exploratory study
Category: Research executive summariesPDF 76Kb
Author: N Hyndman, R Jones, M Pendlebury and G Martin
Publication date: 19/04/2006
Addresses annuality issues by evaluating anecdotal evidence and conducting interviews in government organisations consultancy firms, a non-departmental civil servant and a public sector funded charity.
The mismatch of internal and external social performance reports: four case studies
Category: Research executive summariesPDF 58Kb
Author: G Norris and J Innes
Publication date: 21/02/2006
Explores internal information about social performance for four organisations that publish relatively detailed social performance information externally. Suggests ten recommendations for management accountants who wish to implement internal social performance reporting.
The performance measurement of internal business processes in e-business
Category: Research executive summariesPDF 69Kb
Author: M Hinton, D Barnes and S Mieckowska
Publication date: 15/02/2006
Provides insight on the performance measurement implications of e-business and seeks to identify how this differs from more mainstream approaches given e-business’ role in integrating the value chain.
Intelligent Internet agents for business management and accounting
Category: Research executive summariesPDF 62Kb
Author: A Lymer and A Baldwin
Publication date: 05/01/2006
Explores the role of the Intelligent Internet Agents (IIA) as one of the key technological solutions to the handling of the information overload problem in fully networked business environments.
Management accounting and development: privatisation, accounting, and regimes of control in a less developed country (LDC)
Category: Research executive summariesPDF 60Kb
Author: S Uddin and T Hopper
Publication date: 22/12/2005
Examines a soap manufacturing company located and established in Bangladesh. Concludes, on the evidence of this company, that the changes in political and economic regimes in the region resulted ultimately in the abandonment of production politics and a rise in crony capitalism.
Management accounting, devolution and democratic accountability
Category: Research executive summariesPDF 33Kb
Author: I Lapsley, M Ezzamel, N Hyndman, A Johnsen, J Pallot and S Scarparo
Publication date: 09/12/2005
Briefly examines the role that management accounting is playing as part of the overarching modernising agenda of governments and, specifically, in the UK devolved parliaments of Scotland, Northern Ireland and Wales. It also examines the practices of New Zealand and Norway as benchmark cases.
A practitioner's guide to the balanced scorecard
Category: Research executive summariesPDF 45Kb
Author: A Mackay
Publication date: 01/11/2004
A guidebook to the use of the balanced scorecard in performance measurement, suitable for those involved in, or thinking of using a balanced scorecard, whether in a commercial, not-for-profit or public sector organisation.
Applying the controllability principle and measuring divisional performance in UK companies
Category: Research executive summariesPDF 162.2KBKb
Author: C Drury and H El-Shishini
Publication date: 01/07/2005
Asks ‘a’ Provides useful insight into the distinction between managerial and economic divisional performance.
Knowledge management and its impact on the management accountant
Category: Research executive summariesPDF 36.3Kb
Author: J Edwards, P Collier and D Shaw
Publication date: 01/07/2005
Proposes that there is a potential for management accountants to re-focus their view of 'strategic management accounting' to encompass the management of the knowledge resource that is held within organisations, but which is not routinely or effectively utilised.
Interest rate risk management - an investigation into the management of interest rate risk in UK companies
Category: Research executive summariesPDF 76Kb
Author: A Dhanani, S Fifield, C Helliar and L Stevenson
Publication date: 27/04/2005
Reports the findings from an investigation into the interest rate risk management (IRRM) practices of UK firms and examines the views of UK corporate treasurers who are involved in the development and implementation of risk management strategies of their organisation.
Barriers and catalysts to sound financial systems in small sized enterprises
Category: Research executive summariesPDF 43Kb
Author: S McChlery, L Meechan and A D Godfrey
Publication date: 30/12/2004
Investigates the role, function and scope of the financial management systems operating within small firms and questions why robust systems exist in some cases, but not all.
Contemporary management accounting practices in UK manufacturing
Category: Research executive summariesPDF 45Kb
Author: D Dugdale, C Jones and S Green
Publication date: 22/12/2004
Deals with the presentation and analysis of financial information in 41 UK manufacturing companies. Investigates whether internal management accounting policies and reporting are currently dominated by the requirements of financial reporting; looks at the nature of innovatory forms of management information.
Decision making in health care: exploring cost variability
Category: Research executive summariesPDF 48Kb
Author: S Llewellyn and D Northcott
Publication date: 30/11/2004
Outlines the findings from a CIMA funded research project into the identification and investigation of factors that contribute to cost variability in 'The National Reference Cost Exercise' in the UK.
Exploring intellectual capital practice in the Irish ICT sector
Category: Research executive summariesPDF 48.8Kb
Author: P O'Regan, T Kennedy, D O'Donnell, N Bontis and P Cleary
Publication date: 30/05/2004
The findings from a study of Irish SME's in the information and communications technology sector in an attempt to contour management, governance and reporting practice in relation to intellectual capital.
The private finance initiative in the NHS
Category: Research executive summariesPDF 30Kb
Author: J Broadbent, J Gill, R Laughlin, University of London
Publication date: 20/05/2004
Provides a brief overview of a research report on the Private Finance Initiative (PFI), with particular emphasis on the NHS, to help improve understanding and practice of PFI decision processes.
Implementing the EVA business philosophy: management accounting evidence from New Zealand
Category: Research executive summariesPDF 45Kb
Author: J McLaren
Publication date: 17/05/2004
Outlines case evidence from three New Zealand organisations to address whether Economic Value Added (EVA) replaced traditional performance measures? Looks at whether it addresses the problems associated with decentralised organisations and solves conflicts of interest within the firm and between managers and shareholders.
Pursuing shareholder value: implications for human resource management
Category: Research executive summariesPDF 64Kb
Author: N Bacon and B Berry
Publication date: 05/05/2004
Examines the extent of adoption of shareholder value management in large, quoted UK companies, and specifically, the impact this has had on human resource management. Suggests that HR stands out as an area likely to be significantly affected by an increased emphasis on shareholder value maximisation.
Identifying best practice integrated design and management accounting processes
Category: Research executive summariesPDF 46Kb
Author: P Larsen and A Lewis
Publication date: 01/05/2005
Seeks to identify integrated best practice design and management accounting processes and includes a suggested 'to do' list for management accountants.
Data warehousing and the management accountant
Category: Research executive summariesPDF 93Kb
Author: I Cobb
Publication date: 30/11/2001
Explores the implications of data warehousing for management accountants and management accounting. Suggests that management accountants are actively involved in shaping the direction of data warehousing in their organisations.
