Performance measurement constitutes a key research interest for the Group, both in the private and the public sector (Thomas Ahrens, Ken Bates, Simona Scarparo). Research emphasises variously the cost management systems aspects (Ken Bates), organisational culture (Thomas Ahrens, Simona Scarparo), and organisational process and practice (Thomas Ahrens). Two further important themes in the management accounting area are accountability (Thomas Ahrens, Simona Scarparo), and the history of labour process control (Rob Bryer).
Current research projects within Management accounting
Controlling development: the potential of joint equity micro-finance
Thomas Ahrens and Rihab Khalifa study some of the uses of accounting for joint equity micro-finance development projects, in particular with respect to management control. This research seeks to explore the potential of specific modes of financing for social reform.
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