Survey development
Given the potential for poor responses that
can arise from lengthy and complex surveys,
considerable attention was given to re®ning the
visual appearance of the survey. The design was
modelled on the manufacturing futures survey
developed by De Meyer et al. (1989) which has
been tested extensively (Miller et al., 1992).
The survey was pilot tested with groups of
managers and management accountants, to
re®ne the design and focus the content.