Gary Owen

Gary Owen BSc Hons, MSc

Lead Tutor, Principal Lecturer in Management Accounting

Key details

Gary Owen

Lead Tutor, Principal Lecturer in Management Accounting

Gary Owen's management experience is in the manufacturing sector and includes positions at Alfred Herbert Ltd, Plumb Contracts Ltd, Hawker Siddeley Power Transformers Ltd and Hedin Ltd. His first role at Alfred Herbert Ltd combined studying for a degree and working. During his time at Plumb Contracts he decided to study for the CIMA qualification. He completed the CIMA exams while at Hawker Siddeley and then moved Hedin Ltd. While at Hedin Ltd he was promoted to the position of director of finance. After some 12 years of experience in manufacturing he changed career to university lecturing.

Responsibilities within the university

Gary is the Lead Tutor for the Department of Accounting and Finance. He also lectures in the following areas:

  • Management Accounting
  • Financial Modelling
  • Valuation of Companies


University of Greenwich research funding for WebCT development, 2002–03 (£5,000).

Research / Scholarly interests

  • Management accounting
  • Activity-based costing

Recent publications


Oxford Dictionary of Accounting (October 2005). Editor, Oxford University Press, 0192806270.


  • Integrating computers and management accounting. Thames Polytechnic Business School. Paper No. 13, 1991.
  • Owen, G., with Tjerkstra, R., and Ibrahim, M. (1993) The benefits of applying knowledge-based systems to a business studies programme. Thames Polytechnic Business School Paper.

Case studies
The following case studies are published with:

Management Accounting (2003), Willie Seal, University of Essex, UK, Ray Garrison, Brigham Young University, Provo, Utah, USA, Eric Noreen, INSEAD, France, McGraw Hill, ISBN: 0077098595

  • Case 01 - Leisure centre, NPV, sensitivity analysis
  • Case 02 - Transfer Pricing, Negotiated Transfer Prices, Divisional Autonomy
  • Case 03 - CVP, Probabilities and Target profits
  • Case 04 - Performance measures
  • Case 05 - Public Sector, Decision Making
  • Case 06 - Public sector, activity analysis, value added
  • Case 07 - Customer Profitability
  • Case 08 - Decision-making, international customers, non-financial factors
  • Case 09 - Wanstead Engineering
  • Case 10 - Greenwich Engineering


  • Owen, G., with Tjerkstra, R. (1992) Spreadsheet modelling and management accounting – student perceptions, Selected Proceedings from the 3rd annual CTI-AFM Conference, Bradford, 2–9 April 1992.
  • Owen, G., with Tjerkstra, R., and Ibrahim, M. (1993) Conversations with Kappa and Guru – a comparative analysis of the benefits derived from applying expert systems to a business studies programme, CTI Accounting Finance and Management, 4th Annual Conference, 1993.
  • Owen, G. (2003) Comparing WebCT with undergraduate and postgraduate students. eLearning @ Greenwich Conference, University of Greenwich, 3 June 2003.