Dr Stephen Lyne

Dr Stephen Lyne

Dr Stephen Lyne
Honorary Senior Academic Fellow

The Priory Road Complex, Priory Road, Clifton
(See a map)


Telephone Number (0117) 39 41661

Department of Accounting and Finance


Steve Lyne's main research interests are in organisational management accounting, particularly the use of activity-based techniques, budgeting techniques, and management accounting in education. He is currently writing a book based on an eight-year study into the use of activity-based techniques. In October 2002 a study into the 'Changing Use of Company Budgets' commenced, from which various papers and a monograph are in process. Both of these studies have been funded by CIMA.


ECONM2024: MSc Strategic Management Accounting

Fields of interest

Organisational management accounting, Budgeting techniques, Activity-Based Costing, and Balanced Scorecard

Latest publications

  1. Dugdale, D & Lyne, SR, 2010, ‘Budgeting Practice and Organisational Structure’. CIMA Publishing/Elsevier
  2. Friedman, A & Lyne, S, 2001, ‘The beancounter stereotype: towards a general model of stereotype generation’. Critical Perspectives on Accounting, vol 12., pp. 423 - 451
  3. Lyne, S & Friedman, A, 2000, ‘The Beancounter Stereotype: Towards a General Model of Stereotype Generation’. BRICMAR, vol 00-03.
  4. Friedman, A & Lyne, S, 1999, ‘Success and Failure of Activity-based Techniques: a long term perspective’. Chartered Institute of Management Accountants
  5. Friedman, A & Lyne, S, 1997, ‘Activity-based techniques and the death of the bean counter’. European Accounting Review, vol 6/1., pp. 19 - 44
  6. Lyne, S & Friedman, A, 1996, ‘Activity-based techniques and the 'new management accountant'’. Management Accounting, vol 74., pp. 34 - 35
  7. Lyne, S & Friedman, A, 1995, ‘Activity Based Techniques: The real life Consequences’. CIMA Publishing
  8. Friedman, A & Lyne, S, 1994, ‘Activity-Based Techniques and the Death of the Bean Counter’. University of Bristol
  9. Lyne, S, 1992, ‘Perceptions and attitudes of different user-groups to the role of the budget, budget pressure and budget participation’. Accounting and Business Research, vol 22,88., pp. 357 - 369

Full publications list in the University of Bristol publications system

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