David Dugdale's research interests include most management accounting topics including costing systems, performance measurement and investment decision-making. He leads a CIMA study into the state of management accounting practice in the UK and is a named researcher on two further CIMA funded projects, the first, with Dr Steve Lyne, to study changes in budgeting practice and the second, with Professors Colwyn Jones and Robert Luther at the University of the West of England, to compare and contrast manufacturing accounting systems across the UK, Germany and France. David Dugdale is vice-chair of the Research Board of the Chartered Institute of Management Accountants and an Associate Editor of the British Accounting Review.