ABSTRACT
The authors wish to acknowledge their gratitude to Management Accounting Research for giving permission to further disseminate the findings presented in our recent article – ‘Strategic investment decision-making practices: A contextual approach’ – which was published in Management Accounting Research in September 2010, and for which Management Accounting Research has full copyright. The authors also wish to acknowledge the many helpful comments they received on previous versions of this paper from participants at the EIASM 5th Workshop on International Strategy and Cross-Cultural Management, held in Istanbul in September 2007, at the 31st European Accounting Association Annual Congress, held in Rotterdam in April 2008, at the Academy of International Business Conference, held in Milan in June 2008, at the HSE Management Accounting Research Seminar, held in Helsinki in May 2009 and at a staff seminar held in the University of Edinburgh in September 2009. Constructive comments were also received from Robert Scapens, Tom Brown, Alison Kennedy, Teemu Malmi, Juhani Vaivio and the anonymous referees of Management Accounting Research. The authors wish to thank the Institute of Chartered Accountants of England and Wales, the Chartered Institute of Management Accountants and the Helsinki School of Economics Foundation, who all provided funding for the study.
