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Retrievability bias in explaining the hurdle rate premium puzzle (2016)
Journal Article
Hornung, M., Luther, R., & Schuster, P. (2016). Retrievability bias in explaining the hurdle rate premium puzzle. Journal of Applied Accounting Research, 17(4), 440-455. https://doi.org/10.1108/JAAR-08-2015-0065

Purpose Making rational and undistorted corporate investment decisions is critically important to organizations. ‘Scientific’ investment appraisal can play a central role, particularly setting the hurdle rate. Empirical research reveals that actual... Read More about Retrievability bias in explaining the hurdle rate premium puzzle.

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting (2016)
Journal Article
Brandau, M., Endenich, C., Luther, R., & Trapp, R. (2017). Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting. Accounting History, 22(1), 67-91. https://doi.org/10.1177/1032373216658035

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commerci... Read More about Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting.

Management control systems in innovation companies: A literature based framework (2014)
Journal Article
Haustein, E., Luther, R., & Schuster, P. (2014). Management control systems in innovation companies: A literature based framework. Journal of Management Control, 24(4), 343-382. https://doi.org/10.1007/s00187-014-0187-5

Past research has traditionally argued that management control systems (MCSs) may present a hindrance to the creativity of innovation companies. This theoretical paper surveys the literature to focus an investigation on the MCSs of innovation compani... Read More about Management control systems in innovation companies: A literature based framework.

Human capital disclosures in developing countries: Figureheads and value creators (2013)
Journal Article
Haniffa, R., Huang, C. C., Huang, C., Luther, R., Tayles, M., & Haniffa, R. (2013). Human capital disclosures in developing countries: Figureheads and value creators. Journal of Applied Accounting Research, 14(2), 180-196. https://doi.org/10.1108/09675421311291919

Purpose - The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of develop... Read More about Human capital disclosures in developing countries: Figureheads and value creators.

Intellectual capital information gaps (2012)
Journal Article
Tayles, M. E., Luther, R. G., Huang, C. C., Huang, C., Luther, R., Tayles, M., & Lin, B. (2012). Intellectual capital information gaps. International Journal of Learning and Intellectual Capital, 9(4), 448-463. https://doi.org/10.1504/IJLIC.2012.049619

This paper explores the internal intellectual capital (IC) information gaps by examining the extent to which IC information is made available by the internal accounting system as well as how important IC information is to managers in carrying out the... Read More about Intellectual capital information gaps.

Managerial practices of quality costing: An evidence-based framework (2011)
Journal Article
Sartawi, I. I., Mustafa, I., & Luther, R. (2011). Managerial practices of quality costing: An evidence-based framework. International Journal of Quality and Reliability Management, 28(7), 758-772. https://doi.org/10.1108/02656711111150832

Purpose: This paper aims to use empirical data to classify and contextualize the various practices of quality costing. Design/methodology/approach: The paper uses 23 "best practices" of quality costing extracted from the literature to survey quality... Read More about Managerial practices of quality costing: An evidence-based framework.

A multiple price approach to limiting intra-group transfer pricing negotiations (2010)
Journal Article
Luther, R., & Zverovich, S. (2010). A multiple price approach to limiting intra-group transfer pricing negotiations. International Journal of Management Accounting Research, 3(2),

Various approaches to solving the well-known transfer pricing problem are known. However, none satisfactorily resolve the objective of allowing both divisions to earn a profit in such a way that sub-optimal output levels are avoided. Tomkins (1990) c... Read More about A multiple price approach to limiting intra-group transfer pricing negotiations.

The impact of firm characteristics on management accounting practices: A UK-based empirical analysis (2008)
Journal Article
practices: A UK-based empirical analysis. British Accounting Review, 40(1), 2-27. https://doi.org/10.1016/j.bar.2007.11.003

There has been sustained interest in explaining why firms adopt different management accounting practices (MAPs). This paper applies contingency theory to respond empirically to calls by Gerdin [2005. Management accounting system design in manufactur... Read More about The impact of firm characteristics on management accounting practices: A UK-based empirical analysis.

Non-financial performance measurement in manufacturing companies (2005)
Journal Article
Abdel-Maksoud, A., Abdelmaksoud, A., Dugdale, D., & Luther, R. (2005). Non-financial performance measurement in manufacturing companies. British Accounting Review, 37(3), 261-297. https://doi.org/10.1016/j.bar.2005.03.003

The contemporary manufacturing environment is characterised by increased worker responsibility coupled with the measurement and reporting of numerous aspects of performance. At shop-floor level much of this performance measurement and reporting is no... Read More about Non-financial performance measurement in manufacturing companies.

Management accounting in companies adapting to structural change and volatility in transition economies: A South African study (2001)
Journal Article
Luther, R. G., Luther, R., & Longden, S. (2001). Management accounting in companies adapting to structural change and volatility in transition economies: A South African study. Management Accounting Research, 12(3), 299-320. https://doi.org/10.1006/mare.2001.0163

South Africa has undergone fundamental political and structural changes over the last decade. These are affecting the operations of companies in South Africa both directly and indirectly through associated market volatility. This paper reports on res... Read More about Management accounting in companies adapting to structural change and volatility in transition economies: A South African study.