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Dr Michael Lucas

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Senior Lecturer in Accounting

You can email Dr Michael Lucas directly; but for media enquiries please contact a member of The Open University's Media Relations team.

Staff profile

See below for Dr Michael Lucas's:

Biography

Mike joined The Open University Business School in April 2008. Previously, he worked for thirteen years at the University of Buckingham as a Lecturer in Accounting and Finance whilst completing his doctoral studies there. Prior to that, Mike spent twelve years as a financial manager/finance director in industry.

Mike's main teaching and research interests are in the area of management accounting. He is currently a member of the course teams for B629 Marketing and Finance (part of the Certificate in Management), B292 Management Accounting (part of the Certificate in Accounting) and is also actively involved in production of a new module: B392 Advanced Management Accounting.

He has published a number of academic journal articles concerning the 'gap' between the theory and practice of management accounting. Mike is also interested in the development of new business models (including new accounting models) for a sustainable capitalism and has successfully supervised a doctoral student in the area of Islamic Accounting.

Mike is a Fellow of the Chartered Institute of Management Accountants (CIMA).

 

Teaching interests

Mike's main teaching and research interests are in the area of management accounting. He is currently a member of the course teams for B629 Marketing and Finance (part of the Certificate in Management), B292 Management Accounting (part of the Certificate in Accounting) and is also actively involved in production of a new module: B392 Advanced Management Accounting.

Research interests

He has published a number of academic journal articles concerning the 'gap' between the theory and practice of management accounting. Mike is also interested in the development of new business models (including new accounting models) for a sustainable capitalism and has successfully supervised a doctoral student in the area of Islamic Accounting

Current projects

Research student supervision

Publications

Journal papers
Altarawneh, G, Lucas, M  (2012)  'Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries.', Journal of Islamic Accounting and Business Research, vol. 3, issue 2, pp. 99-120. Abstract
Massaro, M, Moro, A, Lucas, M  (2012)  'Approcci formali e informali al controllo negli innovation network. La relazione tra Leve del Controllo e Fattori della Fiducia', Management and Control, vol. 2012, issue 1, pp. 27-54. Abstract
Lucas, MR, Rafferty, J  (2008)  'Cost analysis for pricing: Exploring the gap between theory and practice', British Accounting Review, vol. 40, issue 2, pp. 148-160. Abstract
Lucas, MR  (2003)  'Pricing decisions and the neoclassical theory of the firm', Management Accounting Research, vol. 14, issue 3, pp. 201-217. Abstract
Millman, T, Lucas, MR  (2000)  'What do sales and marketing managers need to know about cost and value accumulation in supply chains?', Journal of Selling and Major Account Management, vol. 3, issue 1, pp. 40-50.
Millman, T, Lucas, MR  (1998)  'Observations on the marketing/accounting interface in key account management', Journal of Selling and Major Account Management, vol. 1, issue 2, pp. 01/10/21.
Book chapters
Lucas, MR  (2010)  'The moral economic core', Integral Economics: Releasing the Economic Genius of Your Society, Farnham, United Kingdom, Gower, pp. 45-74. Abstract
Lucas, MR  (2010)  'The moral economic source', Integral Economics, Farnham, UK, Gower. Abstract
Conference papers
Moro, A, Lucas, MR, Grimm, U, Grassi, E  (2010)  'Financing SMEs: a model for optimising the capital structure', 17th Annual Global Finance Conference, Poznan. Abstract
Moro, A, Lucas, MR, Kodwani, D  (2010)  'Small and medium sized enterprises (SMEs) and their cost of capital', International Conference on Management of SMEs 2010, Nagpur, India. Abstract
Moro, A, Lucas, MR, Kodwani, D  (2010)  'SMEs and Banks: Investigating the link between trust and the pledging of personal collateral', International Conference on Business and Finance, Hyderabad, India. Abstract
Moro, A, Lucas, MR, Bazzanella, C, Grassi, E  (2009)  'The short term debt vs. long term debt puzzle: A model for the optimal mix', 5th Conference on Performance Measurement and Management Control, Nice, France. Abstract
Other
Lucas, MR  (2010)  'An alternative framework', issue 30/03/10, Open University Podcast.
Lucas, MR  (2010)  'Economics and accounting of the future?', issue 30/03/10, Open University Podcast.
Lucas, MR  (2010)  'How would conventional accounting change?', issue 30/03/10, Open University Podcast.
Lucas, MR  (2010)  'The implications of Buddhist Economics for a new business model', issue 30/03/10, Open University Podcast.
Lucas, MR  (2010)  'The implications of the Eightfold path', issue 30/03/10, Open University Podcast.
Lucas, MR  (2010)  'The intellectual foundations of the shareholder value model', issue 30/03/10, Open University Podcast.
Lucas, MR  (2010)  'The problems with the shareholder value model', issue 30/03/10, Open University Podcast.
Lucas, MR  (2009)  'How do companies set prices?', issue 06/03/10, Blog for the BBC's The Bottom Line.