Abstract: Financial capability requires understanding measures of consumer credit cost and using them appropriately in credit judgements and decisions. In three studies, UK adults’ understanding and use of credit cost and duration information were investigated from a bounded rationality...

Purpose – The objective of the research is to identify and analyse the main barriers to new product development within small manufacturing companies. Design/methodology/approach – The study has employed a longitudinal case‐study methodology, which has focused on data gathering from three...

Purpose – The purpose of this paper is to report on the findings of a research project into strategic planning and design in the service sector sponsored by the Chartered Institute of Management Accountants (CIMA) and supported by the Design Council into Design for Accounting....