Managers’ responses on EEI

John R. Grinyer, Reza Kouhy, Abdussalam A.M. Elbadri

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)


The concept and practical implementation of EEI has been introduced in a series of papers and has been tested for feasibility. This paper explores the reactions of managers who acted as respondents to a questionnaire in a total.of seven UK and Iranian companies in which the system was tested. It discusses the limitations of the case based research methodology available, the observatons from the study and the factors that might have influenced the responses made to a questionnaire. Although EEI was generally considered to be potentially useful for some purposes, there was a marked reluctance on the part of respondents to move from established historical cost accounting practice. Some of the identified constraints on the adoption of EEI seem likely to impede the introduction of any new accounting model.

Original languageEnglish
Pages (from-to)249-259
Number of pages11
JournalAccounting and Business Research
Issue number87
Publication statusPublished - 1 Jan 1992
Externally publishedYes


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