Search results

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb001049. When citing the article, please cite: G.H. Ray, J.A. Piper, (1974), “A Closer Examination of some Aspects of Behavioural Accounting Research”, Management Decision, Vol. 12 Iss 3 pp. 179 - 188.

The late Harry Weslake, the founder of Weslake Limited was born in Exeter in 1897. Whilst still in his early teens he became fascinated by combustion engine carburettors and registered several pioneering patents covering carburettors jointly with his father (he was too young to register them on his own). By the early 1920's he had founded his own company. His twin diffuser carburettor named the Wex (for Weslake‐Exeter) was being widely used at this time by the motor cycle trials and car racing fraternity at Brooklands and elsewhere. This involvement with racing continued for fifty years. The name Weslake becoming a by‐word in motor racing circles.

Management training and development is currently in vogue. There appears to be a growing belief in the benefits of investment in training and development. When a market is buoyant is the time to consider and anticipate the consequences of a future downturn in demand. Such a downturn in demand may demonstrate increasing pressure to “justify” investment in training and development. There is a long established academic body of knowledge on the subject of evaluating training and development. From research evidence and the authors′ experience, the sponsors and the providers of training and development pay scant attention to systematic evaluation of these activities and investments. It is the authors′ contention that when the market′s critical assessment of the value of training and development increases there will be an increasing interest in evaluation. An overview of the history of evaluation traditions is provided and the state of play is commented upon. It is noted that there is a shortfall between theory and practice. It is argued that evaluation is a worthwhile and important activity and ways through the evaluation literature maze and the underpinnings of the activity are demonstrated, especially to management. Similarly the literature on evaluation techniques is reviewed. Tables are provided which demonstrate areas of major activity and identify relatively uncharted waters. This monograph provides a resource whereby practitioners can choose techniques which are appropriate to the activity on which they are engaged. It highlights the process which should be undertaken to make that choice in order that needs of the major stakeholders in the exercise are fully met.

Based on research in Midland Bank plc, the importance of the “subjective”, “informal” and “political” aspects of the promotion process are highlighted. It is argued, and many graduates perceive, that the ability to get promoted is a quite separate ability from that required to do the job. The “soft” side of promotion, i.e. understanding “culture”, “labelling”, “cognisance”, “routes”, “sponsors” and so on, is the key to the management of the promotion process.

This paper considers the financial control systems (FCS) used by four multiple outlet retailers. The FCS of the four organisations are compared and considered in the light of task complexity, environmental pressure and management aspirations for profit growth. The data were collected by means of case studies and although the sample is small the case studies illustrate differences from which a relatively simple framework for FCS analysis is developed.

The paper explains the principles and approach taken to introduce the general management philosophy into a community unit; and the way in which it has been implemented is also addressed. The paper also demonstrates how a management educator and practising manager have worked together in an action research mode not only to plan the ‘what’ but also the ‘how’.

This article consists mainly of a description, analysis and criticism of four research studies in the area of behavioural accounting. We have selected these particular studies because of the frequency with which they are referred to in articles on behavioural accounting in a wide number of journals, which have as their basic audience both practising and academic accountants. To generalise, the majority of these articles are concerned with how the behavioural variable in relation to accounting information should be managed, and vice‐versa, i.e. they are predominantly prescriptive. The prescription is sometimes presented as a set of guidelines for management action, based on references to research studie.

Organisations are responding in different ways and at different rates to the wide range of “Information Technology”‐based opportunities and pressures. A project funded by the Institute of Cost and Management Accountants and the Department of Management Studies at Loughborough University aims to focus specifically on the effects of IT‐related organisational changes on the management accounting function. The conceptual framework is based on the idea that the ideas and techniques which make up management accounting are evolving partly due to the changes taking place in information technology. The research method will include an assessment of IT development and a case study programme. Provision of future monitoring is also made. Project output will affect the training of accountants and possibly the attitudes and behaviour of those already practising who will face IT developments in the future.

This study examines the use of selected management accounting techniques by a sample of large and medium sized Saudi manufacturing companies. The analysis revealed that the vast majority of management accounting techniques that are the focus of this study are used. Traditional management accounting techniques are perceived to be important and are heavily used by participant companies. Although new management accounting techniques, such as ABC and JIT, are used by a limited number of participants, the result is in line with those reported by studies conducted in some developed countries.

Suggests that management development evaluation is fraught with problems as the relationship between cause and effect is impossible to prove when the subjects are human beings and they and their environment are a complex morass of variables. Describes the difficulties of designing an evaluation along traditional lines and suggests an innovative methodology, based on sound academic principles, which is user friendly to the practitioner. The methodology, a management development diary, has been developed and piloted in the UK. Discusses the development of the design and its application and considers the strengths and limitations of the product, both as an evaluation instrument and as an aid to management effectiveness.