Joint Directors:

Dr Steve Lyne                                                          Professor David Dugdale

                                                            Department of Economics,                                                              
                                                            University of Bristol,                                                                         
                                                            8, Woodland Road,                                                                         
                                                            Bristol, BS8 1TN,                                                                            
tel: (44)-117-928-8408                                                            tel: (44)-117-928-9049
fax: (44)-117-928-8577                                                           fax: (44)-117-928-8577
email:                                     email:


Objectives of BRICMAR

The Bristol Centre for Management Accounting Research (BRICMAR) has been established to promote management accounting research by collaboration between the University of Bristol and the University of West of England.  BRICMAR is committed to active research that involves the participation of industrial and commercial companies, particularly from Bristol and the South West.  Researchers from BRICMAR have been engaged in research in many of the key areas of management accounting, including: the implementation of activity-based techniques, throughput accounting, budgeting procedures, and capital expenditure decisions. BRICMAR has launched a programme of research into important aspects of management accounting, and aims to develop close ties with companies, for example through its conferences held annually since 1997.  Current research projects include a study of the long run consequences of implementing activity-based techniques, and the issue of multiple costing systems within companies.  One of the primary objectives of BRICMAR is to engage in high quality academic research in collaboration with supporting companies.

Principal Researchers within BRICMAR

The Research Team at BRICMAR includes the following, who are the members of its Executive Committee

Dr Stephen Lyne originally qualified as a chartered accountant and is now engaged in teaching and research in management accounting at the University of Bristol.  Stephen Lyne has published academic and professional articles on budgeting systems and activity-based techniques.  He is currently engaged in joint research with Andrew Friedman into the organisational consequences of implementing activity-based techniques.

Dr David Dugdale, Professor of Management Accounting in the Bristol Business School, University of the West of England, Bristol.  Dr Dugdale spent sixteen years in industry before joining UWE in 1987.  He has developed several research interests in the field of management accounting and, working with Colwyn Jones, has published widely in the academic and professional press.  His most recent work has concentrated on trends in contemporary cost management

Mr Andrew Friedman is Reader in Economics and Management in the Department of Economics at the University of Bristol, and Director of the Management Research Centre.  Mr Friedman is the author of a text ‘Computer Systems Development’ and a number of papers on management control strategies, information systems development and activity based techniques.  He is working with Stephen Lyne on activity-based techniques and with Trevor Hopper (University of Manchester) on micro-regulation, cost control and Post-Fordism.

Dr Colwyn Jones, Principal Lecturer in the School of Sociology and Research Fellow in the Centre for Social and Economic Research.  Dr Jones is the author of an undergraduate text, ‘Accounting and the Enterprise: a Sociological Analysis’, and a number of papers on accounting rationality, accounting and technology, investment appraisal, and change in costing systems.  His current research focuses on the role of management accounting in changing manufacturing organisations

Working Papers – click link below

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