Rui Dai

My research interest is in Management Accounting and Management Control Systems, especially in the public sector. In particular, I am interested in Costing, Budgeting, and Beyond Budgeting. To date I have used a qualitative methodology, using interviews and also quantitative surveys as the main research methods.

My PhD research was on financial systems in UK universities, especially resource allocations and budgets. Organisational structure, culture, and financial information systems are also investigated because they are believed to have impacts on resource allocations and budgets. My future research plans involve extending my PhD research and is open to collaborations on other research topics.​

Publication

Dugdale, D. & Dai, R. (2013). Are universities adopting alternative solutions to the wasteful 'use it or lose it' approach to their annual budgets? Financial Management (CIMA), December 2013, p. 12. ​

Area of expertise Management Accounting