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Research
Method
Outline of research
method
Overview
The research
was completed over a four-year period and had three strands.
1. Review of existing
literature
2. Interviews with Financial
Directors
3. On-line and conventional
questionnaires
see
questionnaire
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Literature search - detailed review
One of the most
challenging aspects of this project was to undertake a comprehensive
literature search and review against the set of keywords
originally identified. The initial process of identification and
retrieval of appropriate literature was undertaken with the assistance
of a PhD student at Loughborough University, Harlina Jaafar.
click
here to see the brief for this task and scope of project.
click
here to see a summary of the progress of the search
To see the articles
selected for detailed review with a brief summary and significance
rating click the following headings:
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Literature
review
The next step
is to review the articles identified in the literature search to
inform the further design of the questionnaires and field interviews.
To see an initial
survey undertaken in January 2001 click
here
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Web
site design
This provided
an opportunity for people to interact directly with the project
by contributing ideas/thoughts through a managed discussion board
and in a more structured manner by completing an electronic questionnaire
and to follow our progress.
Note: The researchers
are keenly aware that data gathered by such an approach cannot not
be subject to the usual controls over the validity of views expressed.
Click
here to read about some of the design and technical issues involved
in the website.
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Questionnaire-based
survey 
This phase of
the project was informed by the interviews/case studies as well
as by the literature review. A questionnaire was designed and made
available electronically on the website. Unfortunately the response
was poor as there were technical issues with the site and design
of the form at the time that the main publicity exposure was acheived.
However, several in depth responses were received from all over
the world and we were pleased that in line with one of our original
objectives we had been able to spread our horizons further than
might otherwise have been possible.
ACCA members
attending a branch meeting at Harrow were asked to fill in the same
questionnaire and over 100 completed forms were returned.
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Propositions
The empirical
research in this proposal was designed to test the extent to which
accountants are proactive in meeting the needs of users through
consideration of the following propositions;
1.That accountants
understand and have provided support for new management practices
and decision making techniques, and that they are producing relevant
information to support those developments.
2.Evidence for
the truth of proposition 1 will be found in positive perceptions
of the role of management accountants held by the users of management
accounting information i.e. the managers working at the point of
resource consumption.
3.That managers
have a sufficient level of financial literacy to understand the
outputs from the management accounting information systems and the
essential elements of the conceptual frameworks on which the systems
are based.
Outputs from research
A series of
four articles were produced for ACCA's monthly journal Accounting
& Business and presentations made to members. Click
here to go to news and findings.
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