Research full reports
Emissions trading and the management accountant
Category: Research full reportsPDF 99Kb
Author: L McAulay, M Hill and A Wilkinson
Publication date: 13/09/2006
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.
Accounting for new organisational forms: the case of subcontracting and outsourcing
Category: Research full reportsPDF 350Kb
Author: M Ezzamel, J Morris and J Smith
Publication date: 11/08/2006
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.
Designing value and valuing design: how accountants work with designers to increase product value
Category: Research full reportsPDF 279Kb
Author: M Trueman and R Pike
Publication date: 11/08/2006
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.
Management accounting practices in the UK food and drinks industry
Category: Research full reportsPDF 167Kb
Author: M Abdel-Kader and R Luther
Publication date: 06/06/2006
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.
Budgeting and innovation: complements or contradictions?
Category: Research full reportsPDF 94Kb
Author: D Marginson, S Ogden and N Frow
Publication date: 23/05/2006
Provides insight into how firms are seeking to reconcile the twin, but supposedly incompatible, imperatives of budgetary control and creative innovation in an increasingly global economy to achieve both simultaneously
Costs, care and rationing: a comparative study of intensive care in the UK and Finland
Category: Research full reportsPDF 134Kb
Author: L Kurunmaki, I Lapsley and K Melia
Publication date: 24/03/2006
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 full reportsPDF 136Kb
Author: N Hyndman, R Jones, M Pendlebury and G Martin
Publication date: 22/10/2005
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.
Divisional performance measurement: an examination of the potential explanatory factors
Category: Research full reportsPDF 250KBKb
Author: C Drury and H EL-Shishini
Publication date: 04/08/2005
Presents the findings of a research project into divisional performance measurement in UK companies. Looks at the application of the controllability principle and the accountability of the divisional managers in performance reporting.
E-business performance measurement: internal processes explored
Category: Research full reportsPDF 157Kb
Author: M Hinton, D Barnes and S Mieckowska
Publication date: 20/07/2005
Explores the impact of the adoption of e-business practices since the late 1990s on the way performance of business processes is measured.
A practitioner's guide to the balanced scorecard
Category: Research full reportsPDF 265KBKb
Author: A Mackay
Publication date: 21/07/2005
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, non-for-profit, or public sector organisation.
Exploring intellectual capital practice in the Irish ICT sector
Category: Research full reportsPDF 140Kb
Author: P O'Regan, T Kennedy, D O'Donnell, N Bontis and P Cleary
Publication date: 01/07/2005
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.
Management accounting, devolution and democratic accountability
Category: Research full reportsPDF 199.5KBKb
Author: I Lapsley, M Ezzamel, N Hyndman, A Johnsen, J Pallot and S Scarparo
Publication date: 01/07/2005
Examines the role that management accounting is playing as part of the overarching modernising agenda of governments. Looks specifically at the UK devolved parliaments of Scotland, Northern Ireland and Wales in comparison to the practices of New Zealand and Norway.
Implementing the EVA business philosophy: management accounting evidence from New Zealand
Category: Research full reportsPDF 251Kb
Author: J McLaren
Publication date: 20/06/2005
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.
Knowledge management and its impact on the management accountant
Category: Research full reportsPDF 157Kb
Author: P Collier, D Shaw and J Edwards
Publication date: 20/06/2005
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. .
The private finance initiative in the National Health Service
Category: Research full reportsPDF 12Kb
Author: J Broadbent and R Laughlin
Publication date: 28/07/2004
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.
Cost variability in health care
Category: Research full reportsPDF 237KBKb
Author: D Northcott and S Llewelyn
Publication date: 27/01/2004
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.
