ANGELA LORENZ

My research asks what contemporary management accounting techniques are being used in UK service industries and whether service industries can be seen as homogeneous in relation to management accounting practice, or whether other factors (e.g. life cycle, specific industry sector, etc) are more likely to influence their specific management accounting practice... The research will consider which management accounting techniques are used in ‘pure service' situations, as opposed product elements of services offered. Thus, in the context of service industries, the nature of the ‘theory/practice gap' in management accounting will be explored... To what extent is traditional and contemporary management accounting theory being applied within service industries?