Abstracts – Browse Results
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Aboukhadra, W (2021) Learning organisation, affective commitment and cultural intelligence: the case of expatriates in the Gulf Co-operation Council countries, Unpublished PhD Thesis, , Nottingham Trent University.
Adnan, H B (2004) Joint venture projects in Malaysian Construction Industry Factors Critical to success, Unpublished PhD Thesis, School of Property and Construction, Nottingham Trent University.
Agyekum-Mensah, G (2013) The development of an innovative sustainable total planning and control system for construction projects, Unpublished PhD Thesis, School of Architecture, Design and the Built Environment, Nottingham Trent University.
Ahmed Namadi, S i (2019) A framework for collaborative costing in the UK construction industry, Unpublished PhD Thesis, School of Architecture, Design and the Built Environment, Nottingham Trent University.
Alharbi, F (2020) Critical delay factors in housing construction projects in Saudi Arabia: Assessment and solutions, Unpublished PhD Thesis, , Nottingham Trent University.
Asnaashari, E (2011) A holistic conceptual model for managing construction logistics in building projects: the case of Iran, Unpublished PhD Thesis, School of Science and Technology, Nottingham Trent University.
Boyal-Seth, H (2011) Assessing the business case for supplier diversity in the construction housing sector, Unpublished PhD Thesis, Nottingham Business School, Nottingham Trent University.
Coupar, G (2009) Modern approaches to repairs and maintenance procurement within the social housing sector, Unpublished PhD Thesis, Nottingham Business School, Nottingham Trent University.
Daniel, E I (2017) Exploratory study into the use of Last Planner® System and collaborative planning for construction process improvement, Unpublished PhD Thesis, School of Architecture, Design and the Built Environment, Nottingham Trent University.
Dowd, V G (1999) The pervading role of risk allocation as the link mechanism between factors of influence and construction procurement practices adopted in the UK construction industry over the period 1965-1995, Unpublished PhD Thesis, , Nottingham Trent University.
Dupin, P (2021) Using pull and flow systems to improve production stability in real estate development projects, Unpublished PhD Thesis, , Nottingham Trent University.
Grada, M (2007) The impact of economic value added measure in assessing the business performance of UK construction companies, Unpublished PhD Thesis, , Nottingham Trent University.
Hackett, V (2017) The impact of a collaborative planning approach on engineering construction performance, Unpublished PhD Thesis, , Nottingham Trent University.
Hamza, A (2002) Partnering in the construction industry: an empirical investigation into the critical success factors, Unpublished PhD Thesis, School of Property and Construction, Nottingham Trent University.
Hurst, A G (2009) Management education, training and development of construction managers: will they ever learn?, Unpublished PhD Thesis, Nottingham Business School, Nottingham Trent University.
Idan, C K (2003) Quality function deployment (QFD) in the UK construction industry, Unpublished PhD Thesis, , Nottingham Trent University.
Jaafar, T (1992) A unified methodology for project planning risk, Unpublished PhD Thesis, , Nottingham Trent University.
Jackson, F (2006) Biodegradable hydraulic fluids: Reducing oil-related pollution in the construction industry, Unpublished PhD Thesis, , Nottingham Trent University.
Keats, R J (2014) An exploration of how professional associations advance innovation and promote innovation pedagogy, Unpublished PhD Thesis, , Nottingham Trent University.
Khadour, L (2010) Total quality environmental management framework towards sustainability (UK novated D&B principal contractors), Unpublished PhD Thesis, School of Architecture, Design and the Built Environment, Nottingham Trent University.
Khalid, U (2022) Investigation into the development of a human reliability analysis framework for the safety management of construction projects, Unpublished PhD Thesis, , Nottingham Trent University.
Kings, S (2002) Pricing documentation for contractors' estimators: Establishing a more effective approach, Unpublished PhD Thesis, , Nottingham Trent University.
McLean, M (2014) A longitudinal analysis of a partial mediation model of employee engagement in a knowledge-intensive firm, Unpublished PhD Thesis, Nottingham Business School, Nottingham Trent University.
Musa, M M (2019) A framework for implementing target value delivery to enhance value creation in the construction industry, Unpublished PhD Thesis, , Nottingham Trent University.
Owen, K J (2002) Success factors in the procurement of privately financed tolled transportation infrastructure projects in the UK, Unpublished PhD Thesis, School of Property and Construction, Nottingham Trent University.
Payne, B (1998) Project risk analysis, Unpublished PhD Thesis, Nottingham Business School, Nottingham Trent University.
Pritchard, C (2005) Skin cancer prevention in the house building industry, Unpublished PhD Thesis, , Nottingham Trent University.
Rashid, K B A (1998) The processes of construction procurement in Malaysia: Identification of constraints and development of proposed strategies in the context of 'vision 2020', Unpublished PhD Thesis, , Nottingham Trent University.
Sarhan, S (2018) Institutional waste within the UK construction industry: an exploratory study, Unpublished PhD Thesis, School of Architecture, Design and the Built Environment, Nottingham Trent University.
Sharif, A (1996) A functional analysis of building procurement systems and strategies in an international context, Unpublished PhD Thesis, , Nottingham Trent University.
Taylor, M S (2021) Strategic management accounting practices in medium sized UK construction companies: a mixed-methods approach, Unpublished PhD Thesis, , Nottingham Trent University.
- Type: Thesis
- Keywords: accounting; construction sector; contingency; management accounting; strategic management; UK
- ISBN/ISSN:
- URL: http://irep.ntu.ac.uk/id/eprint/44175/
- Abstract:
This study examines the extent to which strategic management accounting (SMA) is used by medium sized UK construction companies, explains the rational for this and explores the contingent factors which affect its use in the construction sector. To the best of the Researcher’s knowledge the study is the first to investigate the use of SMA in this context. The use of SMA is considered as an aspect of the reality gap, the difference between management accounting theory and management accounting practice. Contingency theory is applied to examine the organisational contexts in which SMA techniques are deployed. Using the Researcher's own definition of SMA he identified a definitive list of twenty-five SMA techniques which satisfy this definition. The use of these SMA techniques is empirically tested using a mixed methods research design. An explanatory sequence design is used. The researcher started with a first phase in which quantitative data was collected and analysed. This was followed up with a second, qualitative phase, the results of which were used to explain the findings of the first phase. The study identifies a low level of use of the twenty-five SMA techniques, supporting the idea that a significant reality gap exists in relation to SMA theory and its use in practice. This reality gap is explained in terms of the non-relevance of many of the SMA techniques to senior executives in the participating businesses. It is also identified that quantity surveyors were often involved in SMA practices to the exclusion of their accounting colleagues, this is discussed as another aspect of the reality gap. The study identifies the 'strategic customer' to add to the list of contingent variables which affect the use of SMA. Specifically, the use of lifecycle costing and value chain analysis are highly relevant to the construction sector but will not be effective if the existing commercial practices of the sector remain. A case-study demonstrating where these techniques are productively used by a number of different businesses is presented which concludes that having a 'strategic customer' is one context in which these techniques are successfully deployed.
Ward, A D (2016) Development of a contextualised understanding of the diffusion of innovation among quantity surveyors in the UK construction industry, Unpublished PhD Thesis, School of Architecture, Design and the Built Environment, Nottingham Trent University.