FRANK LEFLEY is an Honorary Research Associate at Royal Holloway, University of London, UK. He received his MSc in Management Systems and Sciences from the University of Hull, his MPhil in Accounting and Financial Management from the University of Buckingham (involving a joint project with the University of Texas at Arlington, USA), and his PhD from the University of London. Dr. Lefley's previously published research has appeared in, Engineering Economist, International Journal of Production Economics, International Journal of Production Research, Management Decision, Management Accounting,