Portrait of Emeritus Professor Colin Drury Emeritus Professor Colin Drury

j.c.drury@hud.ac.uk | 01484 47


Position: Emeritus Professor
Department: Department of Accountancy, Finance and Economics

Colin Drury was born in Huddersfield and joined the university (formerly Huddersfield Polytechnic) in 1970.  Prior to this he worked locally at Hopkinsons Ltd., British Gas and Huddersfield Borough Council Treasurer’s Department.  He qualified as a member of the Chartered Institute of Management Accountants in 1967 and a member of the Chartered Institute of Public Sector Accountants in 1969 and later obtained his academic qualifications (an undergraduate degree in 1973 and a master’s degree in 1975).  He was awarded the title of professor in 1988.  Colin is the author of several books, including Management and Cost Accounting, Europe’s best selling management accounting textbook.  His books are used as core texts at leading universities throughout Europe, South Africa, South East Asia and Australia and have been translated into Russian, Polish, Dutch and Italian.  He has also published approximately 100 articles in professional and academic journals and appeared on management video presentations.

Colin has been invited to present papers at leading business schools in Europe and the Far East and was visiting professor at the University of Porto in Portugal from 2001-2003.  He has also acted as cost management advisor to one of the major international consultancy firms and served on several committees of the Chartered Institute of Management Accountants.  Colin has been a member of the QAA for Higher Education Benchmarking Group for Accounting and the Scientific Committee for the 2004 European Accounting Congress held in Prague.

Since retiring from the university he has continued his research and writing activities and his association with the university.  His research focuses on factors influencing the design of management accounting, performance measurement and cost management systems.

Publications and Other Research Outputs


Cowton, C., Brierley, J. and Drury, C. (2008) ‘Investigating activity-based costing in manufacturing industryCyprus International Journal of Management , 13 (1), pp. 21-33. ISSN 1450 0000

Brierley, J., Cowton, C. and Drury, C. (2008) ‘An examination of the types of cost system used to obtain product costs in British manufacturing industryInternational Journal of Managerial and Financial Accounting , 1 (1), pp. 6-17. ISSN 1753-6715

Brierley, J., Cowton, C. and Drury, C. (2008) ‘The application of product costs in pricing in British manufacturing industrySasin Journal of Management , 14 (1), pp. 4-14.


Cowton, C., Drury, C. and Brierley, J. (2007) ‘Product costing practices in different manufacturing industries: a British surveyInternational Journal of Management , 24 (4), pp. 667-675. ISSN 0813-0183

Wu, J., Drury, C. and Boateng, A. (2007) ‘An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVsThe International Journal of Accounting , 42 (2), pp. 171-185. ISSN 0020-7063

Wu, J. and Drury, C. (2007) ‘An exploratory study on the environmental factors influencing the adoption of MAPs in Chinese SOEs and JVsJournal of Technology Management in China , 2 (1), pp. 54-70. ISSN 1746-8779

Cowton, C., Brierley, J. and Drury, C. (2007) ‘And this way and that way: why are overhead costs treated this way rather than that way in product costsJournal of Accounting and Finance , 6, pp. 1-38. ISSN 2158-3625

Brierley, J., Cowton, C. and Drury, C. (2007) ‘The identification and type of costs used in cost reduction decisionsCost Management (Sept), pp. 34-39. ISSN 1092-8057


Drury, C. and Tayles, M. (2006) ‘Profitability analysis in UK organizations: an exploratory studyBritish accounting review , 38 (4), pp. 405-425. ISSN 0890-8389

Brierley, J., Cowton, C. and Drury, C. (2006) ‘A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturingInternational Journal of Production Economics , 100 (2), pp. 314-321. ISSN 0925-5273

Drury, C (2006) Cost and management accounting: an introduction . : Cengage Learning EMEA. ISBN 9781844803491

Brierley, J., Cowton, C. and Drury, C. (2006) ‘The application of costs in make-or-buy decisions: an analysisInternational Journal of Management , 23, pp. 794-800. ISSN 0813-0183

Cowton, C., Drury, C. and Brierley, J. (2006) ‘A note on the importance of product costs in decision-making’. In: Advances in management accounting. : Elsevier. pp. 249-265. ISBN 9780762313525

Cowton, C., Drury, C. and Brierley, J. (2006) ‘Reasons for adopting different capacity levels in the denominator of overhead rates: a research noteJournal of Applied Management Accounting Research , 4 (2), pp. 53-62.


Drury, C. and Tayles, M. (2005) ‘Explicating the design of overhead absorption procedures in UK organisationsBritish accounting review , 37 (1), pp. 47-84. ISSN 0890-8389

Guilding, C., Drury, C. and Tayles, M. (2005) ‘An empirical investigation of the importance of cost-plus pricingManagerial Auditing Journal , 20 (2), pp. 125-137. ISSN 0268-6902


Drury, C (2003) Cost and management accounting, students manual . : Thompson Learning. ISBN 9781861529237

Drury, C (2003) Cost and management accounting: an introduction (5th edition) . : Thompson Learning. ISBN 1861529058


Drury, C. and Tayles, M. (2001) ‘Moving from Make/Buy to strategic sourcing: the outsource decision processLong range planning , 34 (5), pp. 605-622. ISSN 0024-6301

Drury, C. and Lamminmaki, D. (2001) ‘A comparison of New Zealand and British product costing practicesInternational journal of accounting , 36 (3), pp. 329-347. ISSN 0020-7063

Brierley, J., Cowton, C. and Drury, C. (2001) ‘Research into product costing practice: a European perspectiveEuropean Accounting Review , 10 (2), pp. 215-256. ISSN 0963-8180

Drury, C. and Tayles, M. (2001) ‘System breakdown: how good is your company's cost information?Financial management , pp. 36-40. ISSN 1471-9185

Drury, C (2001) Management accounting for business decisions (2nd edition) . London: Thompson Learning. ISBN 9781861527707

Brierley, J., Cowton, C. and Drury, C. (2001) ‘How product costs are calculated and used in decision making: a pilot studyManagerial auditing journal , 16 (4), pp. 202-206. ISSN 0268-6902


Drury, C (1997) ‘The misapplication of capital investment appraisal techniquesManagement decision , 35 (2), pp. 86-93. ISSN 0025-1747