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...

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...

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'...