Andrew Likierman
Professor of Management Practice in Accounting
MA (Oxford) FCMA FCCA
Andrew was educated at the University of Vienna and Balliol College Oxford. He is Professor of Management Practice at the London Business School.. He has also served in a number of administrative roles, including as Dean from 2009 to 2017. His current research is on human judgment and he has published on judgment in leadership, on the Board, in professions and in managing during Covid. He has an Honorary Doctorate from the London Business School and from three other universities.
Andrew’s career has included work in the public and private sectors, as well as in professional life.
In the public sector he was a member of the Cabinet Office Central Policy Review Staff and spent a 10-year period as one of the Managing Directors of the UK Treasury and Head of the UK Government Accountancy Service. In this period he led the project which changed the basis of government planning, control and reporting from cash to accruals. He has also been a Non-executive Chairman of the National Audit Office, Deputy Chairman of the Tavistock and Portman NHS Trust and a Director of the Bank of England. He has won the Sunday Times award for Non-Executive Director of the year in the public/not for profit sector.
In the private sector Andrew worked as a management accountant with Tootal Ltd, ran a textile plant in Germany and was Managing Director of the overseas division of Qualitex Ltd, with subsidiaries in France, the US and Malta. He has been the non-executive Chairman of the market research firm MORI Ltd, the Economists’ Bookshop Group, the California-based electro-technology company Applied Intellectual Capital plc and a non-executive Director of Barclays Bank plc, the listed UK insurance company Beazley plc and a national independent non-executive director of Times Newspapers Holdings Ltd. He is currently a non-executive director of Australian listed company Clinuvel Pharmaceuticals Ltd and of a start-up bank Monument plc.
In his professional capacity, Andrew has advised the House of Commons Treasury, Employment, Transport and Social Services Select Committees. He is a past President of the Chartered Institute of Management Accountants (who awarded him their Gold Medal) and was a member of the Financial Reporting Council. He has been a member of a number of official inquiries, including North Sea oil costs, international comparisons of telecoms and posts, and accounting for changing prices. He chaired a government study on professional liability. In the field of corporate governance, he was a member of the “Cadbury Committee” on UK corporate governance, and of the steering committee set up by Secretary-General Kofi Annan on the governance of the United Nations.
He lives in London and has two children and five grandchildren.
- alikierman@london.edu
- +44 (0)20 7000 7014
- Andrew Likierman CV
- Performance measurement
How to exercise your judgement during a pandemic
Likierman A; Stern S
Think at London Business School 2020
Successful leadership - how would you know?
Likierman J A
Business Strategy Review 2009 Vol 20:1 p 44-49
2007
From recording the past to shaping the future
Likierman J A
in Resilience: how companies prepare for success in the future, Performance and Reward Centre meeting, London, 2007
From recording the past to shaping the future: a better use of performance measures
Likierman J A
In Resilience: How companies prepare for success in the future, Performance and Reward Centre, November 2007
Measuring company succes: Illusion and reality
Likierman J A
Strategic Innovators (India), July-Sept 2007 Vol 1 No 3 pp32-9
Public sector performance measurement: Getting away from 'cultural cringe'
Likierman J A
Finance and Management 2007 September Vol 147 p 5-6
Globalization: turning threats into opportunities
Likierman J A
Strategic Finance 2006 Jan Vol 87:7 p 8-11
Measure for measure: measuring the performance of the HIA
Likierman J A
Internal Auditing and Business Risk 2006 Jan p 20-24
Measuring company success
Likierman J A
in Neely A, Kennerley M and Walters A eds., Performance measurement and management: public and private, p 1027-1030, Performance Management Association, 2006
Measuring corporate responsibility: acting ethically - and being able to prove it
Likierman J A
Ethical Corporation 2006 Dec p46-49
Measuring performance: culture matters
Likierman J A
Alumni News (London Business School) 2006 Vol 108 p 22-23
Measuring the success of a management technique
Likierman J A
Innovation Forum Newsletter 2006 Iss 2 p10-11
Measuring the success of annual budgeting
Likierman J A
Finance & Management Newsletter (ICAEW) 2006 Sep Vol 136 p1-3
Measuring the success of the remuneration committee
Likierman J A
Benefits and Compensation International 2006 Jan/Feb Vol 35:6 p 3-6
Os sonhos dos stakeholders e as realidades dos acionistas
Likierman J A
Valor Economico Brazil 6th July 2006
Why isn't performance measurements popular?
Likierman J A
Perspectives on Performance Oct 2006 Vol 5 No 2 p10-11
Measuring marketing: six ways to do it better
Likierman J A
Market Leader 2005 Autumn Vol 30 p 53-55
Measuring the performance of service functions
Likierman J A
in Performance measurement, p 8-11, ICAEW, 2005
Measuring the performance of the in-house legal function
Likierman J A
Legal Business 2005 May Vol 154 p 30-31
Proving the value of the finance function
Likierman J A
Accountants Today (Malaysia Institute of Accountants) 2005 Apr p 35-37
Service functions: how would we know they were successful?
Likierman J A
CriticalEye Review 2005 Jun p 34-37
2003
Planning and controlling UK public expenditure on a resource basis
Likierman J A
Public Money and Management 2003 Jan Vol 23:1 p 45-50
2002
Government accounting: a revolution in the making
Likierman J A
Accountancy 2002 Oct Vol 130:1310 p 77
New UK government financial framework
Likierman J A
in Montesinos V and Vela J M eds., Innovations in government accounting, p 145-156, Kluwer, 2002
2001
Academic supply for solutions in performance measurement
Likierman J A
Perspectives on Performance 2001 Oct Vol 1:4 p 12-13
From planning to implementation: the new UK central government financial framework
Likierman J A
Public Money and Management 2001 Jan-Mar Vol 21:1 p 53-56
2000
Changes to managerial decision-taking in UK central government
Likierman J A
Management Accounting Research 2000 Jun Vol 11:2 p 253-261
Performance indicators: 20 early lessons from managerial use
Likierman J A
in Rutterford J ed., Financial strategy: adding stakeholder value, Wiley, 1998
Recent developments in resource accounting and budgeting (RAB)
Likierman J A
Public Money and Management 1998 Oct Vol 18:4 p 62-64
Resource accounting and budgeting: where are we now?
Likierman J A
Public Money and Management 1998 Apr-Jun Vol 18:2 p 17-20
1997
Applying accruals-based accounting and budgeting to UK central government
Likierman J A
Irish Accounting Review 1997 Autumn Vol 4:2 p 55-68
Proposed new framework for government reporting and budgeting in the UK
Likierman J A
International Federation of Accountants Quarterly 1997 Jul Vol 21:1 p 9-10
1996
Accounting and budgeting reforms
Likierman J A
in Jackson P and Lavender M eds., Public services yearbook 1996-97, p 187-196, Pitman Publishing, 1996
Resource accounting in central government
Likierman J A
in Lapsley I and Wilson R M S eds., Explorations in financial control, p 245-257, International Thompson Business Press, 1996
UK government's accounting and budgeting revolution
Likierman J A
in Chan J L, Jones R H and Luder K eds., Research in government and nonprofit accounting. Vol. 9, p 303-322, JAI Press, 1996
1995
Performance indicators: 20 early lessons from managerial use
Likierman J A
in Jackson P ed., Measures for success in the public sector, Public Finance Foundation, 1995
Resource accounting and budgeting: rationale and background
Likierman J A
Public Administration 1995 Winter Vol 73:4 p 562-571
1994
Accountants in government
Likierman J A
Government Accountancy Service: Gasette 1994 Spring Vol 50 p 5-7
Lessen voor gebruik van prestatie-indicatoren
Likierman J A
Human Resource Management Select 1994 Vol 2 p 616-629
Management accounting in UK central government: some research issues
Likierman J A
Financial Accountability and Management 1994 May Vol 10:2 p 93-116
Performance indicators in the United Kingdom public sector: early lessons from managerial use
Likierman J A
in Bueschor E and Schedler K eds., Perspectives on performance measurement and public sector accounting, p 129-136, Paul Haupt, 1994
1993
Performance indicators: 20 early lessons from managerial use
Likierman J A
Public Money and Management 1993 Oct-Dec Vol 13:4 p 15-22
Plaidoyer anglais pour un systeme a la francaise
Likierman J A
Revue Francaise de Comptabilite 1992 May p 20-21
1991
1991 departmental annual report: evidence to the House of Commons Transport Select Committee
Likierman J A; Taylor A
in House of Commons paper 361 (session 1990-91), HMSO, 1991
Accessibility of the new departmental reports: further evidence to the House of Commons Treasury and Civil Service Select Committee
Likierman J A; Taylor A
in House of Commons paper 290 (session 1990-91), HMSO, 1991
Accountancy profession should show initiative on challenges
Likierman J A
Accountancy Age 1991 Jun 20 p 12
First departmental reports
Likierman J A; Taylor A
Chartered Association of Certified Accountants, 1991
New annual reports: evidence to the House of Commons Treasury and Civil Service Select Committee
Likierman J A; Taylor A
in House of Commons paper 290 (session 1990-91), HMSO, 1991
Performance-related pay: does it affect reported performance?
Likierman J A; Higson C J; Taylor A
Management Accounting 1991 Dec Vol 69:11 p 30
Public expenditure in the 1980s
Likierman J A
Journal of the Institute of Contemporary British History 1991 Vol 4:3 p 7-10
The Autumn Statement. What Parliament needs
Likierman J A
The Autumn Statement. What Parliament needs. Likierman J A. Evidence to the House of Commons Treasury and Civil Service Select Committee, 1st Report, Session 1990-91. HMSO, House of Commons Paper 41, pp 79-80
Working to improve the health of the NHS's financial systems
Likierman J A
Independent 1991 May 28 p 23
1990
Accounting information and the capital market
Marsh P R; Barwise T P; Higson C J; Likierman J A
in Power M ed., Brand and goodwill accounting strategies, Woodhead Faulkner, 1990
Autumn Statement: what Parliament needs: evidence to the House of Commons Treasury and Civil Service Select Committee
Likierman J A
in House of Commons paper 41, session 1990-91, HMSO, 1990
Brands as separable assets
Likierman J A; Barwise P; Higson C; Marsh P
Business Strategy Review 1990 Vol 1:2 p 43-61
Financial reporting and accountability
Likierman J A
Public Money and Management 1990 Vol 10:2 p 5-6
United Kingdom
Likierman J A
in Premchand A and Dean P N eds., Developments in government accounting and financial management: an international perspective, p 307-326, International Monetary Fund, 1990
Autumn statement: evidence to the House of Commons Treasury and Civil Service Select Committee
Likierman J A
in House of Commons paper 20 (session 1989-1990), HMSO, 1989
Ethical dilemmas for accountants: a United Kingdom perspective
Likierman J A
Journal of Business Ethics 1989 Aug Vol 8:8 p 617-629
New directions in public sector management
Likierman J A
in McEwan R ed., Practical delegation of authority, Chartered Institute of Public Finance and Accountancy, 1989
Practical delegation of authority
Likierman J A
in McEwan R ed., New directions in public sector management, Chartered Institute of Public Finance and Accountancy, 1989
Should the value of brands go on the balance sheet?
Likierman J A; Higson C J
Management Accounting 1989 Oct Vol 67:10 p 24
1988
Information on expenditure for Parliament: An overview and future directions
Likierman J A
Information on expenditure for Parliament: An overview and future directions. Likierman J A; Parliamentary Affairs 41(3), 1988 pp 362-79
Moving on from the Public Expenditure White Paper
Likierman J A
Moving on from the Public Expenditure White Paper. Likierman J A. Evidence to the House of Commons Treasury and Civil Service Select Committee, 2nd Report, Session 1987-88, HMSO, 1988. House of Commons Paper 292 pp 31-2
Public enterprises
Likierman J A
Public enterprises. Likierman J A. In "Public Domain 1988" eds P Jackson and F Terry Public Finance Foundation, pp 118-29. 1988
Reports and accounts
Likierman J A
Reports and accounts. Likierman J A. in "Reshaping the public sector." (Vol 4) ed C. Whitehead Policy Journals/Transaction Books, pp 42-54. 1988
Select Committee monitoring of agencies
Likierman J A
Select Committee monitoring of agencies. Likierman J A. Evidence to the House of Commons Treasury and Civil Service Select Committee, 8th Report, Session 1987-88, HMSO, 1988. House of Commons Paper 494 pp 123-4
The new Autumn Statement
Likierman J A
The new Autumn Statement. Likierman J A. Evidence to the House of Commons Treasury and Civil Service Select Committee, 1st Report, Session 1988-89, HMSO, 1988. House of Commons Paper 89, p 85
1987
Liberalisation and privatisation in full swing
Likierman J A
Liberalisation and privatisation in full swing. Likierman J A. in "Public Domain 1987" Public Finance Foundation 1987
Performance related pay: Learning the early lessons
Likierman J A; Richards S
Public Finance and Accountancy 1987 July Vol 24 p 11-13
The future of public management in the UK
Likierman J A
The future of public management in the UK. Likierman J A. in "Managing public money" eds S Cramin and A Pender Institute of Public Administration, Dublin pp 28-46. 1987
1986
Annual reports for government departments: Current arguments and question marks
Likierman J A; Kehoe K
Annual reports for government departments: Current arguments and question marks. Likierman J A; Kehoe K; Government Accountancy Service Gasette No 23 1986, Winter pp 4-7
Documents released at the time of the Budget
Likierman J A
Documents released at the time of the Budget. Likierman J A. Evidence to the House of Commons Treasury and Civil Service Select Committee, 4th Report, Session 1985-86, HMSO, 1986. House of Commons Paper 313 pp 159-60
Public expenditure control in the 80s - success or failure?
Likierman J A; Bloomfield S
LBS Economic Outlook 1986 June Vol 10:9 p 23-36
Squaring the circle: Reconciling predictive uncertainty with the control of public expenditure in the UK
Likierman J A
Policy and Politics 1986 Summer Vol 14:3 p 285-307
The form and structure of the 1986 Public Expenditure White Paper
Likierman J A
The form and structure of the 1986 Public Expenditure White Paper. Likierman J A. Evidence to the House of Commons Treasury and Civil Service Select Committee, 3rd Report, Session 1985-86, HMSO, 1986. House of Commons Paper 192 p 52
Whither the nationalised industries?
Likierman J A; Bloomfield S
Whither the nationalised industries? Likierman J A; Bloomfield S. in "Public Domain 1986" eds D Mayston and F Terry Public Finance Foundation pp 147-62. 1986
1985
A framework for strategic management: Changes in process and culture
Likierman J A
A framework for strategic management: Changes in process and culture. Likierman J A. in "Developing the FMI principles" Royal Institute of Public Administration, Dublin pp 11-19. 1985
Control of Northern Ireland expenditure: Obscurities and illusions
Likierman J A
Journal of Irish Business and Administrative Research 1985 Vol 7:2 p 95-104
Cuts disguised as expansion disguised as cuts
Likierman J A; Bloomfield S
Public Finance and Accountancy 1985 November Vol 29 p 8-10
Documents released at the time of the Budget
Likierman J A
Documents released at the time of the Budget. Likierman J A. Evidence to the House of Commons Treasury and Civil Service Select Committee, 7th Report, Session 1984-85, HMSO, 1985. House of Commons Paper 323 pp xii-xiii
Management educational innovation for the public sector
Likierman J A
Management educational innovation for the public sector. Likierman J A. RIPA Report 1985, Spring pp 6-7
Objectives and entitlements to rights in government financial information
Likierman J A; Creasey P
Financial Accountability and Management 1985 Vol 2:1 p 33-50
The case for shutting Skillcentres
Likierman J A
The case for shutting Skillcentres. Likierman J A. Evidence to the House of Commons Employment Select Committee, 2nd Report, Session 1984-85 HMSO, 1985 House of Commons Paper 125 pp 256-60
1984
Give the public and government clear accounts
Likierman J A
Give the public and government clear accounts. Likierman J A. Certified Accountant 1984, October pp 26-7
Planning and control - Developments in central government
Likierman J A
Planning and control - Developments in central government. Likierman J A. in "Current Issues in Public Sector Accounting" ed A Hopwood and C Tomkins Phillip Allen pp 147-64. 1984
Privatisation proceeds hand in hand with self-sufficiency
Likierman J A
Public Finance and Accountancy 1984 April Vol 11:3
Self-accountability and control - the nationalised industries
Likierman J A
Self-accountability and control - the nationalised industries. Likierman J A. In Proceedings of the Third Deloitte Haskins and Sells Accounting and Auditing Research Symposium ed J. Gretton Public Money 1984, pp 33-44
Strategic planning - the impact of financial constraints
Likierman J A
Strategic planning - the impact of financial constraints. Likierman J A. in "Strategic Planning in Nationalised Industries" ed J.Grieve-Smith Macmillan pp 88-101. 1984
The use of profitability in assessing the performance of public enterprise
Likierman J A
The use of profitability in assessing the performance of public enterprise. Likierman J A. in "Public Enterprise and the Developing World" ed V V Ramanadam, Croom Helm pp 159-70. 1984
1983
1983 Public Expenditure White Paper - nationalised industries
Likierman J A
Public Finance and Accountancy 1983 April
Applying private sector techniques to the public sector
Likierman J A
London Business School Journal 1983 Winter Vol 8:2
Evidence on the manipulation of profitability. Adjustments for inflation by the nationalised industries 1976-1981
Likierman J A
Accounting and Business Research 1983 Winter Vol 14:53 p 81-89
Setting accounting standards for nationalised industries
Likierman J A
Public Finance and Accountancy 1983 November Vol 10:10
Taking account of the difference
Likierman J A
Taking account of the difference. Likierman J A. The Accountant February 3 1983
1982
1982 Expenditure White Paper - nationalised industries
Likierman J A
Public Finance and Accountancy 1982 May Vol 9:4
Accountability. Do the reports and accounts really matter?
Likierman J A
Accountability. Do the reports and accounts really matter?. Likierman J A. Chartered Institute of Public Finance and Accountancy Annual Conference Proceedings for 1982
Management Information for Ministers - the MINIS system in the Department of the Environment
Likierman J A
Public Administration 1982 Vol 60:2
Minis - Management Information Systems for Ministers
Likierman J A
in the House of Commons Treasury and Civil Service Select Committee, HMSO, 1982
The survival of cash limits system
Likierman J A
in the House of Commons Treasury and Civil Service Committee. 6th report, HMSO, 1982
1981
A revised form for the Estimates
Likierman J A; Butler J; Stonefrost M
A revised form for the Estimates. Likierman J A; Butler J; Stonefrost M. Evidence to the House of Commons Treasury and Civil Service Select Committee, 6th report, Session 1980-81, The Form of the Estimates. HMSO, 1981. House of Commons paper 325
CCA in the nationalised industries - patchy progress so
Likierman J A
Accountancy 1981 July Vol 92:1055
Financial targets and the required rate of return
Likierman J A
Public Finance and Accountancy 1981 November Vol 8:10
Pricing policy in the texturising industry, 1958-71
Likierman J A
Journal of Industrial Economics 1981 September Vol 30:1
1980
Avoiding cost escalation on major projects
Likierman J A
Management Accounting 1980 February Vol 58:2
Where politics dominates accounting theory
Likierman J A
Public Finance and Accountancy 1980 October Vol 7:9
1979
Meeting the challenge of the White Paper
Likierman J A
Public Finance and Accountancy 1979 June Vol 6:5
The financial and economic framework for nationalised industries
Likierman J A
Lloyds Bank Review 1979 October Vol 134
The impact of microelectronics on employment
Likierman J A
London Business School Journal 1979 Autumn Vol 4:2
1978
A guide to the main government statistical series on company profits
Likierman J A
The Investment Analyst 1978 September Vol 51
1977
Analysing project cost escalation: The case study of North Sea Oil
Likierman J A
Accounting and Business Research 1977 Winter Vol 7:27
Cost escalation and the North Sea bonanza
Likierman J A
Bankers'' Magazine 1977 October Vol 221:1603
1973
Implications of European economic and monetary union
Likierman J A
Business Graduate 1973 Vol 3:2
1970
Suburban shopping precincts - an assessment
Likierman J A; Wilcock A
Journal of the Town Planning Institute 1970 Vol 56:4
1996
Resource accounting and budgeting: the new framework for government
Likierman J A
University of Southampton Press, 1996
1992
Government departmental reports: pointers for the future
Likierman J A; Taylor A
Certified Accountants Educational Trust, 1992
1991
Effect of top management remuneration on reported performance
Likierman J A; Higson C J; Taylor A
London Business School/Chartered Institute of Management Accountants, 1991
Government's first departmental reports
Likierman J A; Taylor A
Certified Accountants Publications, 1991
1990
Accounting and top management remuneration
Likierman J A; Higson C J; Taylor A
Chartered Institute of Management Accountants, 1990
Ethics and accountants in industry and commerce
Likierman J A; Taylor A
Ethics and accountants in industry and commerce. Likierman J A; Taylor A. Chartered Association of Certified Accountants. 1990
Ethics and accountants in industry and commerce: potential problems and existing guidance
Likierman J A,Taylor A
Chartered Association of Certified Accountants, 1990
Government's new departmental reports
Likierman J A; Taylor A
Government's new departmental reports. Likierman J A; Taylor A. Chartered Association of Certified Accountants Certified Research Report No 19, 84pp. 1990
Governments' new departmental reports: challenges and potential problems
Likierman J A,Taylor A
Certified Accountants Publications Ltd, 1990
1989
Accounting for brands
Barwise T P; Higson C J; Likierman J A; Marsh P R
Institute of Chartered Accountants in England and Wales/London Business School, 1989
Government financial reporting
Likierman J A; Taylor A
Chartered Association of Certified Accountants, 1989
1986
Controlling public enterprises in Europe
Likierman J A; Beesley M; Bloomfield S
Controlling public enterprises in Europe. Likierman J A; Beesley M; Bloomfield S. Economic Council of Canada Discussion Paper No 302. 146pp. 1986
Controlling public enterprises in Europe
Likierman J A; Beesley M; Bloomfield S
Controlling public enterprises in Europe. Likierman J A; Beesley M; Bloomfield S. Economic Council of Canada Discussion Paper No 302. 146pp. 1986
Establishing variances and trends in public expenditure
Likierman J A; Bloomfield S
Establishing variances and trends in public expenditure. Likierman J A; Bloomfield S. Chartered Institute of Management Accountants 47pp. 1986
1985
Government expenditure documents presented to Parliament - a progress report: Evaluation of changes in form and structure 1984-85
Likierman J A; Creasey P
Government expenditure documents presented to Parliament-a progress report: Evaluation of changes in form and structure 1984-85.Likierman J A; Creasey P. Association of Certified Accountants Educational Trust Certified Research Report No 4, 46pp. 1985
1984
Structure and form of government expenditure reports
Likierman J A; Vass P
Structure and form of government expenditure reports. Likierman J A; Vass P. Association of Certified Accountants Educational Trust. Certified Research Report No 1, 1984 48pp
1982
Efficiency in central government: Raynerism reviewed
Likierman J A
Efficiency in central government: Raynerism reviewed. Likierman J A. RIPA Report Royal Institute of Public Administration. Summer 3(2) 1982
The reports and accounts of the nationalised transport industries. A report for the House of Commons Select Committee.
Likierman J A
The reports and accounts of the nationalised transport industries. A report for the House of Commons Select Committee. Published with the 3rd report, Session 1981-82 HMSO, 1982 House of Commons Paper 390. 22pp
1981
Cash limits and external financing limits
Likierman J A
Cash limits and external financing limits. Likierman J A. Civil Service College Handbook HMSO. 1981
1979
The reports and accounts of nationalised industries
Likierman J A
The reports and accounts of nationalised industries. Likierman J A. Civil Service College Handbook HMSO. 1979
1975
Be your own accountant
Likierman J A; Vause R; Pemberton R
Be your own accountant. Likierman J A; Vause R; Pemberton R. Nelson. 1975
Teaching portfolio
Our teaching offering is updated annually. Faculty and programme material are subject to change.