This paper reports the results of a content analysis of 38 textbooks across the three areas of financial accounting, management accounting, and auditing as recommended by institutions in the UK and the Republic of Ireland. The overall picture to emerge is that IT and related topics are a...

This paper reports the results of a survey investigation into the investment decision making practices of large UK manufacturing companies, especially in relation to investments in advanced manufacturing technologies. A 24% response rate was received in a survey of the finance directors of 466...

GEC/Marconi's transformation from a diversified conglomerate to a focused telecommunications and information technology company was an eventful and rambling transmission that resulted in the deterioration of shareholders' value. It represents one of the most dramatic falls from grace in British...

This paper examines the performance of thirty Hong Kong mutual funds during the period from August 1995 to July 2005. The issues of risk-adjusted performance, selectivity, timing ability and performance persistence are addressed. We employ the signal-factor model, three-factor models and the...

Purpose - This paper investigates and reports on the management accounting practices in the British food and drinks industry. Design/methodology/approach - The data is generated by a large-scale postal questionnaire which was informed by preliminary interviews. Further interviews were carried...

In this paper, a model for the evaluation of investments in advanced manufacturing technology is developed. Many authors have called for an integration of financial and non-financial factors in such evaluations and this paper demonstrates that it is conceptually possible to do this using the...

Over the years there has been an accumulation of extensive research in management accounting. The traditional management accounting role of cost determination and financial control has been challenged and shifted to a more 'sophisticated' role of creating value through the development of 'new'...