Dr John.A.Brierley
Senior Lecturer in Accounting and Finance
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John Brierley gained a BSc(Econ/Accy) in Economics and Accounting at the University of Bristol, a MA(Econ) from the University of Manchester and a PhD from the University of Huddersfield. He is also a chartered accountant having trained and qualified with what is now called KPMG. He has worked previously as a lecturer at the University of Manchester and the University of Aberystwyth.
Research Interests
His research interest is in the area of product costing. His research interest is in the reasons for adopting various methods of costing, the factors influencing the adoption of activity-based costing and cost system design.
He is interested in supervising PhD students in the area of product costing.
Research Impact
He has carried out research into the calculation of denominators of overhead rates. However, although the majority of companies calculate the denominator using the budgeted capacity, this may not be the most appropriate denominator capacity to use. Details of the research and the alternative methods available can be found at http://cmawebline.org/joomla4/images/stories/JAMAR%202006%20Summer/JAMAR-v4-2-Reasons%20for%20Adopting.pdf
Teaching
His teaching interests are in management accounting and financial accounting.
John Brierley is the module leader for the second year undergraduate Budget and Control Module and the third year undergraduate Advances in Financial Accounting module. The former module is a research led module that is concerned with the study of the behavioural aspects of budgeting, the problems with budgeting and recent attempts that have been made to overcome these problems. The latter module is a concerned with the study of advanced technical aspects of financial accounting. It mirrors many of the topics studied in professional accounting examinations, such as consolidated financial statements, foreign currency translation, financial instruments and related party transactions.
Publications
Recent publications include:
J.A.Brierley, (2011). Why the proper definition of the ABC matters: A note, Advances in Management Accounting, Vol. 19, pp. 225-249.
J.A.Brierley, (2010). The determinants of sophistication in product costing systems: An interview study. International Journal of Management, Vol. 27, No. 2, August, pp. 218-225
J.A.Brierley, (2010). Defining the sophistication of product costing systems. in N.C. Shil and A.K.Pramasnik (eds.), Contemporary Research in Cost and Management Accounting Practices: The Twenty First Century Perspective, pp. 26-37, North American Business Press, Washington, DC.
J.A.Brierley. (2009), The application of activity-based costing in British manufacturing industry", AT Business Management Review, Vol. 5, No. 2, August, pp. 121-130