Tayles Mike

• BA MBA PhD FCMA CGMA
• Professor Emeritus at University of Hull

Purpose To extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely positive impacts of activity-based costing (ABC) on organizational performance (OP). It also tests moderating effects of business type and business size. Design/methodology/app...

This study investigates the potential complementarity between ISO 9000 and Activity Based Costing (ABC). This is undertaken by examining associations between the extent of ISO 9000 implementation and the extent of ABC use and by examining the impact on organizational performance of the extent of ISO 9000 implementation in organizations that have ad...

The variables of organizational commitment and job-related tension have been given much individual attention in studies of organizational behaviour, but little consideration has been given to the joint effect of both on budgetary behaviour. This paper reports a study of the effects of organizational commitment and job-related tension on the propens...

Purpose – The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these by reference to various strategic typologies. Design/methodology/approach – Contingency theory, proposing a fit between MAPs and a comprehensive set of strateg...

Purpose – The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of developing countries. Design/methodology/approach – Financial analysts and fund managers were interviewed...

Purpose Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real‐world applications, shows few reliable statistical associations. This paper seeks to provide a discussion o...

This paper explores the internal intellectual capital (IC) information gaps by examining the extent to which IC information is made available by the internal accounting system as well as how important IC information is to managers in carrying out their jobs. A postal survey, with the aid of a questionnaire, was conducted on Malaysian listed compani...

This paper examines user perceptions of Activity-based costing (ABC) performance for three different types of system in a major information and communication provider in South East Asia. Few prior ABC studies have considered the effect of system type on ABC performance. The study draws on a survey of 54 developers and 181 users of 16 different ABC...

This chapter considers the relatively recent topic of Strategic Management Accounting (SMA). It is generally agreed that the term ‘Strategic Management Accounting’ was first coined by Simmonds (1981, p26), who defined it as ‘the provision and analysis of information about a business and its competitors for use in developing and monitoring the busin...

Purpose The purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size, profitability and industry type in the context of management accounting and the availability of internal intellectual capital (IC) information. Design/methodology...

Strategic management accounting (SMA) has been presented as an efficacious approach to strategy formulation and implementation. It also suggests accountants move away from purely financial concerns to give consideration to wider business issues. Management accounting change has attracted significant research attention in recent years. This case stu...

Strategic Management Accounting (SMA) has been presented as an efficacious approach to strategy formulation and implementation. It also suggests accountants move away from purely financial concerns to give consideration to wider business issues. Management accounting change has attracted significant research attention in recent years. This case stu...

Purpose This paper seeks to concern itself with the determination of the effect that external factors have on the design and implementation of management accounting systems in a developing economy which has in the last decade experienced fluctuating levels of environmental uncertainty. Design/methodology/approach This is explained through the use...

Purpose The purpose of the paper was to examine whether, and in what way, managers perceive that the level and shape of intellectual capital (IC) within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk management. It also explores whether such firms are better...

Purpose Though intellectual capital (IC) has received much attention for more than a decade, there is a lack of consensus on its components and definition. IC is a multi‐disciplinary concept and the understanding of it varies across different business‐related disciplines. This paper seeks to propose a grouping of IC items based on empirical evidenc...

Recent research into management accounting practices suggests that companies are now placing considerable emphasis on profitability analysis and consider it to be one of the most important management accounting practices. There is however little recent empirical research relating to the content and role of profitability analysis in companies. This...

Cost systems have been shown to have developed considerably in recent years and activity-based costing (ABC) has been shown to be a contribution to cost management, particularly in service businesses. The public sector is composed to a very great extent of service functions, yet considerably less has been reported of the use of ABC to support cost...

The traditional performance measures fail to capture and monitor multiple dimensions of performance; they concentrate almost only on financial aspects of the organizations. Intellectual capital (IC) gives rise to benefits that are hard to quantify, such as management, customer retention, R&D, and innovation. These benefits are not captured by the t...

Recent literature has shown a renewed interest in implementation of information system implementation research. Current trends in the organisational deployment of IS tools have motivated new studies of Activity Based Costing (ABC) implementation efforts. This paper reports on two case study investigation of ABC system project. An interview schedule...

Purpose Of relatively recent origin is the virtual organisation where companies are able to marshal the necessary competencies from a range of independent external agents through the strategic use of outsourcing mechanisms. The paper discusses the challenge of accounting for intellectual capital (IC) and intangible assets and presents a financial a...

This paper reports the findings of a postal questionnaire survey that examines the extent to which potential explanatory factors influence the level of complexity of product costing system design choices in UK companies. It is argued that because previous surveys have sought to classify costing systems by two discrete alternatives, either tradition...

Purpose – This paper has two specific objectives: to appraise the relative importance of cost‐plus pricing and to develop and test hypotheses concerned with contingent factors that might affect the degree of importance attached to cost‐plus pricing. Design/methodology/approach – Data were collected via a mailed survey of UK and Australian companie...

The paper discusses the measurement of manufacturing virtuality and, in doing so, contributes to knowledge in the fields of operations strategy, operations management and accounting. Initially, the use of a virtual manufacturing operations strategy within the contemporary business environment is considered. Thereafter, a conceptual scale by which t...

Given the considerable increase in knowledge-based and technology driven companies, the accounting profession has been wrestling with the valuation of intangibles and particularly intellectual capital. This paper is based on our interaction, as a multi-disciplined team, with service businesses and their concern to make visible and hence manageable...

Companies are paying increasing attention to outsourcing components and processes. In most of today's business environments the decision to outsource has many ramifications, not least the impact on capital budgets. On the one hand, the decision to outsource releases capital that can be used elsewhere. On the other, the decision to continue in-house...

{textlessptextgreatertextless}br/textgreaterFollowing a consideration of what accounting practices may comprise strategic management accounting (SMA), the results of a questionnaire survey investigating the incidence and perceived merit of 12 SMA practices are reported. The survey sample comprises large companies in New Zealand, the United Kingdom...

According to Johnson and Kaplan one of the major factors that has contributed to the lost relevance of management accounting is management accounting becoming subservient to the demands of financial accounting. Johnson and Kaplan's claim is based mainly on anecdotal evidence and little research has been conducted on whether management accounting in...

Surveys of capital budgeting practices in the UK and USA reveal a trend towards the increased use of more sophisticated investment appraisals requiring the application of discounted cash flow (DCF) techniques. Several writers, however, have claimed that companies are underinvesting because they misapply or misinterpret DCF techniques. Such claims h...

In recent years various new accounting techniques or new approaches to existing techniques have emerged in response to changes in manufacturing practices or the competitive positions of businesses. These techniques such as activity-based costing, throughput accounting, JIT-accounting and the emphasis on non-financial performance measures have featu...

Probably more surveys have been undertaken on the use of capital budgeting techniques than on any other accounting and finance topic. Despite the many surveys a number of issues remain unresolved. The surveys have consisted of a sample of either very large or very small companies and observations relating to the impact of company size have been der...

One of the most striking features emerging from a review of the management accounting research literature during the past decade has been the increasing emphasis given to empirical studies of management accounting practice. These empirical studies have consisted of cross-sectional questionnaire surveys and more in-depth case study research that has...

During the 1980s European manufacturing companies faced significant and radical changes in both manufacturing technologies and the level and nature of competition. Critics have argued that management accounting has hindered rather than helped these changes to come about. It is claimed that management accounting has failed to make visible and theref...

This paper reports and comments on the findings from a questionnaire survey on the product costing practices used by 260 UK manufacturing companies. The aims of the paper are (1) to provide evidence to ascertain the extent to which recent criticisms of product costing can be judged and (2) to compare and comment upon the theory and practice of prod...

Discussion of the ‘lost relevance’ of management accounting and the ‘gap’ between theory and practice has focused the criticism that management accounting education is built round a set of techniques applied in simplified settings. One reason for this may be the scarcity of case studies, discussing management accounting practices, which may be adop...

Intellectual capital can be a major factor that can aid Caribbean policy makers as the region transitions from its agricultural based economy to service based economies with tourism being the largest contributor to GDP. This paper adds to the extant literature by providing literature on IC within the Caribbean and the tourism industry. Additionally...