Dr John Brierley
BSc, MA, PhD
Management School
Senior Lecturer in Accounting and Finance
J.A.Brierley@Sheffield.ac.uk
+44 114 222 3431
+44 114 222 3431
Room C081, Sheffield University Management School
Full contact details
Dr John Brierley
Management School
Room C081
Sheffield University Management School
Conduit Road
Sheffield
S10 1FL
Management School
Room C081
Sheffield University Management School
Conduit Road
Sheffield
S10 1FL
- Profile
-
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, University of Aberystwyth and Singapore Institute of Management.’
- Research interests
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His research interest is in the area of product costing. In relation to 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.
- Publications
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Books
- Human Resource Manasgement Issues in Accounting and Audit Firms: A Research Perspective. Aldershot, UK: Ashgate.
Journal articles
- Examining the disclosures on the websites of English credit unions. Public Money and Management, 38(3), 185-192. View this article in WRRO
- The role of a pragmatist paradigm when adopting mixed methods in behavioural accounting research. International Journal of Behavioural Accounting and Finance, 6(2), 140-154. View this article in WRRO
- The domination of financial accounting over product costing. Cost Management, 31(No. 4, July/August 2017), 32-40. View this article in WRRO
- UK Government Policy, Credit Unions, and Payday Loans. International Journal of Public Adminstration, 40(4), 348-360. View this article in WRRO
- An examination of the use of profitability analysis in manufacturing industry. International Journal of Accounitng, Auditing and Performance Evaluation, 12(1), 85-102. View this article in WRRO
- An examination of the factors influencing the inclusion of non-manufacturing overhead costs in product costs. International Journal of Managerial and Financial Accounting, 7(2), 134-150. View this article in WRRO
- The opportunities for mixed methods research in behavioural accounting research. International Journal fo Behavioral Accounting and Finance, 4(4), 338-350. View this article in WRRO
- The uses of product costs in decision making in British manufacturing industry. International Journal of Managerial and Financial Accounting, 5(3), 294-309. View this article in WRRO
- The effect of innovation characteristics on activity-based costing adoption. International Journal of Managerial and Financial Accounting, 4(3), 291-291.
- Modelling the influences on the importance of profitability analysis. International Journal of Management, 29(4), 485-503.
- The effect of the characteristics of an innovation on the adoption of activity-based costing. International Journal of Managerial and Financial Accounting, 4(3), 291-311.
- Why the proper definition of the ABC matters: A note. Advances in Management Accounting, 19, 225-249.
- A comparison of product costing practices in large enterprises with small and medium enterprises in British manufacturing firms. International Journal of Management, 28(4), 184-193.
- The determinants of overhead assignment sophistication in product costing systems. Journal of Corporate Accounting and Finance, 21(4), 69-75.
- The determinants of sophistication in product costing systems: An interview study. International Journal of Management, 27(2), 218-225.
- The application of activity-based costing in British manufacturing industry. AT Business Management Review, 5(2), 121-130.
- An examination of the types of cost system used to obtain product costs in British manufacturing industry. International Journal of Managerial and Financial Accounting, 1(1), 6-17.
- An examination of the factors influencing the level of consideration for activity–based costing. International Journal of Business and Management, 3(8), 58-67.
- The influences on the frequency with which product costs are used in decision making. International Business Research, 1(3), 149-157.
- The application of product costs in pricing in manufacturing industry. Sasin Journal of Management, 14(1), 4-17.
- Toward an understanding of the sophistication of product costing systems. Journal of Management Accounting Research, 20(Special), 61-78.
- Investigating activity-based costing in British manufacturing industry. Cyprus Journal of Management, 13(1), 21-33.
- The identification and type of costs used in cost reduction decisions.. Cost Management(October), 34-39.
- Product costing practices in different manufacturing industries: A British survey. International Journal of Management, 24(4), 667-675.
- And this way and that way: Why are overhead costs treated this way rather than that way?. International Journal of Accounting and Finance, 6, 1-38.
- Identifing the factors influencing overhead allocation and assignment procedures: An extension. AT Business Management Review, 3(3), 142-151.
- Reasons for adopting different capacity levels in the denominator of overehad rates. Journal of Applied ManagementAccounting Research, 4(2), 53-62.
- A note on the importance of product costs in decision making. Advances in Management Accounting, 15, 249-265.
- The application of costs in make-or-buy decisions: An analysis. International Journal of Management, 23(4), 794-800.
- A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing. International Journal of Production Economics, 100(2), 314-321.
- An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector. Managerial Auditing Journal, 19(7), 929-944.
- An examiantion of the costing process in a technology centre: Lessons for management, 21(1), 77-80.
- Human resource management issues in audit firms: a research agenda. Managerial Auditing Journal, 18(5), 431-438.
- Around the globe - Saudi Arabia. Internal Auditor(February), 21-21.
- Human resource manageent issues in audit forms: A research agenda. Managerial Auditing Journal, 18(5), 507-531.
- The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507-531.
- Accounting and auditing requirements of the Sudanese Companiers Act 1925: Time for change. Managerial Auditing Journal, 17(3), 113-116.
- An examination of the role of audit committees in the Saudi Arabian corporate sector. Corporate Governance (Oxford): an international review, 10(4), 288-297.
- How product costs are calculated and used in decision making: a pilot study. Managerial Auditing Journal, 16(4), 202-206.
- How product ocsts are calcualted and used in decision making. Managerial Auditing Journal, 16(4), 202-206.
- Towards the development of a single unified model of depreciation. International Journal of Management, 18(2), 198-205.
- Problems establishing internal audit in the Sudanese public sector. International Journal of Auditing, 5(1), 73-87.
- Accountants or auditors, tax practitioners, management consultants etc? A research note.. Managerial Auditing Journal, 16(9), 514-518.
- Research into product costing practice: A European perspective. The European Accounting Review, 10(2), 215-256.
- An examination of the relationship between chartered accountants' demographic backgrounds and professional examination performance. Journal of Social Psychology, 141(1), 130-131.
- Warranty practices of UK companies: A survey. International Journal of Management, 17(1), 110-117.
- The organizational commitment of accountants: A meta-analytic examination of its antecedents and consequences.. International Journal of Management, 17(4), 461-467.
- Putting meta-analysis to work: Accountants' organizational-professional conflict. Jpournal of Business Ethics, 24(4), 343-353.
- An analysis of the impact of the work environment on chartered accountants' professional examination performance. Journal of Social Psychology, 140(3), 397-398.
- A meta-analytic review of the determinants of accountants' porganisational turnover intentions. Accounting and Business Review, 6(1), 59-83.
- Accountants' job satisfaction: A meta-analysis. British Accounting Review, 31(1), 63-84.
- Accountants organizational-professional conflict: A meta-analysis. Journal of Psychology: interdisciplinary and applied, 132(3), 291-300.
- The relationship between accountants' organizational commitment and professional commitment: A meta-analysis. Journal of Applied Accounting Research, 4(2), 35-60.
- A meta-analytic review of the relationships involving accountants' professional commitment. Asia-Pacific Journal of Accounting., 5(1), 45-73.
- The measurement of organizational commitment and professional commitment. Journal of Social Psychology, 136(2), 265-267.
- The organisational turnover intentions of chartered accountants: A test of a causal model. Accounting and Business Review, 2(1), 27-54.
- Accounting education and research in the expanded university sector: A comment. Journal of Applied Accounting Research, 2(1), 27-35.
- Listen carefully. Career Accountant(July), 34-35.
Chapters
- Defining the sophistication of product costing systems In Shil NC & Pramasnik A (Ed.), Contemporary Research in Cost and Management Accounting Practices: The Twenty First Century Perspective (pp. 26-37). USA: North American Business Press.
- Analysing Quantitative Data In Bond A (Ed.), Your Masters Thesis: How to Plan, Draft, Write and Revise (pp. 51-65). Abergele, UK: Studymates.
- Analysing Quantitative Data In Bond A (Ed.), Writing Your Master's Thesis: How to PLan, Draft, Develop and Publish Youre Thesis (pp. 36-47). Bishops Lydeard, UK: Studymates.
- An examination of internal audit in the Sudanese public sector In Wallace RSO, Samuels JM, Briston RJ & Saudagaran SM (Ed.), Research in Accounting in Emerging Economies, Volume 5 (pp. 177-195). Oxford, UK: Jai Press.
- The relationship between the organisational commitment and the professional commitment of professional accountants: Some further evidence In Burrowes AW (Ed.), Proceedings of the Second Bi-Annual Swedish Accounting & Auditing Colloquium (pp. 79-84). Umea, Sweden: Swedish Centre for Accounting & Auditing Research, Department of Business Administration, Umea Business School, Umea University.
Conference proceedings papers
- Identifying the factors influencing overhead allocation and assignment procedures: An extension. British Accounting Association, Northern Accounting Group Conference. University of Sheffield, December 2007.
- The application of product costs in pricing in manufacturing industry. American Accounting Association National Meeting. Washington, D.C., USA, August 2006.
- Toward an understanding of the sophistication of the product costing system. British Acconting Association Northern Accounting Group. University of Hull, September 2006.
- An examination of the use of product costs in decision making. American Accounting Association National Meeting. Chicago, USA, August 2007.
- And this way and that way: Why are product costs treated this way rather than that way in product costs. American Accounting Association National Meeting. San Francisco, California, USA, August 2005.
- Investigating activity-based costing in manufacturing industry. Investigating activity-based costing in manufacturing industry. Clearwater, Florida, USA, January 2006.
- Research into product costing practice: A European perspective. American Accounting Association National Meeting. San Diego, California, USA, August 1999.
- The application of product costs in decision making. American Accounting Association, Management Accounting Section Meeting. Miami, Florida, USA, January 2004.
- Deveoping an understanding of the reasons for adopting different capacity-levels in the denominator of overhead rates. American Accounting Association, Management Accounting Section Meeting. Scottsdale, Arizona, USA, January 2005.
- A meta-analytic review of the determinants of accountants' organizational turnover intentions. American Accounting Association, Accounting Behavior and Organizations Conference. Pittsburgh, Pennsylvania, May 1997.
- A survey of the warranty practices of UK companies. Midwest Academy of Management Conference. Lincoln, Nebraska, USA, April 1999.
- A meta-analytic review of the relationship between accountants' professional commitment, organizational-professional conflict, job satisfaction and turnover intentions. American Accounting Association Southwest Regional Meeting. New Orleans, Louisiana, USA, March 1997.
- Accountants' organizational commitment: A meta-analytic review of its antecedents, indeterminants and consequences. American Accounting Association Mid-Atlantic Regional Meeting. Baltimore, Maryland, USA, April 1997.
- A meta-analysis of the antecedents, indeterminants and consequences of accountants' job satisfaction. American Accounting Association Midwest Regional Meeting. Kansas City, Missouri, USA, April 1996.
- The relationship between accountants' organizational commitment and professional commitment; A meta-analysis. American Accounting Association Southeast Regional Meeting. Richmond, Virginia, USA, April 1996.
- The determinants of the professional turnover intentions of professional accountants. American Accounting Association Ohio Regional Meeting. Aurora, Ohio, USA, May 1996.
- The measurement of accountants' organizational commitment and professional commitment: Some further evidence. American Accounting Association Midwest Regional Meeting. Dearborn, Michigan, USA, April 1995.
- Accountants' organizational-professional conflict: A meta-analysis. American Accounting Association Mid-Atlantic Regional Meeting. Philadelphia, Pennsylvania, USA, March 1996.
- The relationship between the organisational commitment and the professional commitment of professional accountants: Some further evidence. British Accounting Association South East Area Group Regional Conference. Birkbeck College, University of London, September 1994.
- A causal model of the turnover intentions of accountants. Instituto Superior de Contabilidade e Administracao do Porto and the Portuguese Accountants' Associa. Exponor, Porto, Portugal, November 1994.
- An assessment of the importance of kinship responsibility in turnover intentions research. British Academy of Management Conference. Milton Keynes, September 1993.
- An examination of the relationship between chartered accountants' perception of the level of workload, work related attitudes and turnover intentions with professional examination performance. European Accounting Association Annual Congress. Venice, Italy, April 1994.
- An examination of the relationship between chartered accountants' demographic background and professional examination performance. British Accounting Association South East Area Group Regional Conference. South Bank University, September 1993.
- An assessment of the compliance with the draft Cadbury Report by financial reporting disclosures. British Accounting Association Northern Accounting Group Regional Conference. Sheffield Hallam University, September 1993.
- The public practice turnover intentions of newly qualified chartered accountants: A test of a causal model. British Accounitng Association, Northern Accounting Group Conference. University of Central England, September 1992.
- The organisational turnover intentions of chartered accountants: A test of a causal model. British Accounting Association Conference. University of Strathclyde, April 1993.
- An evaluation of the measurement of turnover intentions in behavioural accounting research. European Accounting Association Annual Congress. Turku School of Business, Turku, Finland, April 1993.
Reports
- Inside the Credit Union Capital of Britain View this article in WRRO
- Human Resource Manasgement Issues in Accounting and Audit Firms: A Research Perspective. Aldershot, UK: Ashgate.
- Research group
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John Brierley is interested in supervising PhD students in the areas of:
- The factors influencing the adoption of activity-based costing, the usage of activity management and cost system design.
- The impact of the adoption of activity based costing, activity management and cost system design on the levels of satisfaction with each of them, the levels of usage of them in product planning and cost management, and ultimately their influence on the financial performance of the firm.
- Teaching activities
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John's teaching interests are in management accounting and financial accounting.
He is the module leader for the second year undergraduate Budgeting 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.