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Prof. Mike Tayles

Krishna Sen

Prof. Mike Tayles, 
Professor of Accounting and Finance, The University of Hull


Professor Tayles is a Chartered Management Accountant with approximately 10 year's experience in industry and commerce, some of this at a senior level. His first degree is in economics and statistics and his PhD involved a study of Contemporary Management Accounting Practices. During the last 10 years Professor Tayles has had almost 100 publications in academic and professional journals, research monographs, textbook chapters and conference presentations. He has experience of and publications from both survey and case study research.

Professor Tayles has worked in the food processing, light engineering and textile industry. He entered academic life shortly after qualifying. Professor Tayles has consulting and research experience in various manufacturing, service and not-for-profit businesses. In his academic career he has been Head of Management Accounting, Director of Studies of Undergraduate Programmes in Accounting (including one during an "Excellent" TQA visit) and Academic Chair of a Postgraduate Programme.




On Postgraduate and Executive courses he emphasises the management accounting aspects of strategy, costing and control. On Undergraduate courses he deals with Strategic Management Accounting and Management Accounting and Control.


Mike's research interests are in management accounting practices with particular reference to cost system design, strategic management accounting techniques, how accounting supports business strategy including quality initiatives and intellectual capital.

In general his research interests originated in examining a wide range of management accounting practices and their relationship to managerial needs in both manufacturing and service industries. These have particular prominence given the debate, addressing lost relevance and the gap between the theory and practice of management accounting.

The focusing of this general interest is related to specific aspects of management accounting practices, in particular, how they interface with modern manufacturing the drive towards total quality management and the use of performance measures. It also involves an interest into how management accounting interfaces with other functional strategies and Management Accounting techniques which have a strategic orientation - Strategic Management Accounting.

His work with both manufacturing and service companies has often addressed their interest in activity-based costing and activity-based management techniques. This has generated an opportunity to consider the use of activity analysis both for costing and business process improvement purposes. This has further developed into an examination of the design of Costing Systems and Profitability Analysis in both manufacturing and service companies.

Additionally, given the increasing prominence of Intellectual Capital and Organisational Knowledge to the success of modern business, his research has addressed to what extent the level and shape of Intellectual Capital influences Management Accounting and subsequently corporate performance.

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