The Hackett Group, Inc. (HCKT) 10-Q 7 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 28, 2019	Jul. 31, 2019
Document And Entity Information [Abstract]
Trading Symbol	HCKT
Entity Registrant Name	HACKETT GROUP, INC.
Entity Central Index Key	0001057379
Document Type	10-Q
Document Period End Date	Jun. 28, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-27
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		29,856,247
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity File Number	333-48123
Entity Tax Identification Number	650750100
Entity Address, Address Line One	1001 Brickell Bay Drive
Entity Address, Address Line Two	Suite 3000
Entity Address, City or Town	Miami
Entity Address, State or Province	Florida
Entity Address, Postal Zip Code	33131
City Area Code	305
Local Phone Number	375-8005

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 28, 2019	Dec. 28, 2018
Current assets:
Cash	$ 16,682	$ 13,808
Accounts receivable and unbilled revenue, net of allowance of $992 and $1,441 at June 28, 2019 and December 28, 2018, respectively	54,547	54,807
Prepaid expenses and other current assets	4,086	4,339
Assets related to discontinued operations		137
Total current assets	75,315	73,091
Property and equipment, net	21,112	19,750
Other assets	3,116	3,704
Goodwill, net	84,213	84,207
Operating lease right-of-use assets	7,613
Total assets	191,369	180,752
Current liabilities:
Accounts payable	6,767	7,429
Accrued expenses and other liabilities	33,114	34,498
Operating lease liabilities	2,376
Liabilities related to discontinued operations	31	2,300
Total current liabilities	42,288	44,227
Long-term deferred tax liability, net	8,143	6,435
Long-term debt	4,500	6,500
Operating lease liabilities	5,237
Total liabilities	60,168	57,162
Commitments and contingencies
Shareholders’ equity:
Preferred stock, $0.001 par value, 1,250,000 shares authorized; none issued and outstanding
Common stock, $0.001 par value, 125,000,000 shares authorized 57,129,647 and 56,607,622 shares issued at June 28, 2019 and December 28, 2018, respectively	58	57
Additional paid-in capital	299,342	296,955
Treasury stock, at cost, 27,280,200 and 27,086,782 shares June 28, 2019 and December 28, 2018, respectively	(139,660)	(136,604)
Accumulated deficit	(17,130)	(25,424)
Accumulated other comprehensive loss	(11,409)	(11,394)
Total shareholders' equity	131,201	123,590
Total liabilities and shareholders' equity	$ 191,369	$ 180,752

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 28, 2019	Dec. 28, 2018
Statement Of Financial Position [Abstract]
Accounts receivable and unbilled revenue, allowance	$ 992	$ 1,441
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,250,000	1,250,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	125,000,000	125,000,000
Common stock, shares issued	57,129,647	56,607,622
Treasury stock, at cost, shares	27,280,200	27,086,782

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018	Jun. 28, 2019	Jun. 29, 2018
Revenue:
Total revenue	$ 73,521	$ 74,527	$ 140,676	$ 145,634
Cost of service:
Total cost of service	47,517	48,663	92,106	95,573
Stock compensation expense	1,311	898	2,310	2,721
Selling, general and administrative costs	15,413	15,370	29,754	30,446
Stock compensation expense	787	804	1,492	1,645
Acquisition-related contingent consideration liability	45	(4,553)	(1,025)	(4,553)
Total costs and operating expenses	63,762	60,284	122,327	123,111
Income from operations	9,759	14,243	18,349	22,523
Other expense:
Interest expense	(105)	(178)	(206)	(357)
Income from operations before income taxes	9,654	14,065	18,143	22,166
Income tax expense	2,614	2,393	4,054	3,193
Income from continuing operations	7,040	11,672	14,089	18,973
Loss from discontinued operations	(51)	(151)	(6)	(85)
Net income	$ 6,989	$ 11,521	$ 14,083	$ 18,888
Basic net income per common share:
Income per common share from continuing operations	$ 0.23	$ 0.40	$ 0.47	$ 0.65
Loss per common share from discontinued operations	0	(0.01)	0	0
Net income per common share	0.23	0.39	0.47	0.65
Diluted net income per common share:
Income per common share from continuing operations	0.22	0.36	0.44	0.59
Loss per common share from discontinued operations	0	0	0	0
Net income per common share	$ 0.22	$ 0.36	$ 0.44	$ 0.59
Weighted average common shares outstanding:
Basic	29,822,917	29,429,925	29,752,903	29,259,641
Diluted	32,374,152	32,235,085	32,334,301	32,024,949
Revenue Before Reimbursements [Member]
Revenue:
Total revenue	$ 67,976	$ 68,706	$ 130,346	$ 134,745
Reimbursements [Member]
Revenue:
Total revenue	5,545	5,821	10,330	10,889
Cost of service:
Total cost of service	5,545	5,821	10,330	10,889
Cost Before Reimbursements [Member]
Cost of service:
Total cost of service	$ 40,661	$ 41,944	$ 79,466	$ 81,963

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018	Jun. 28, 2019	Jun. 29, 2018
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 6,989	$ 11,521	$ 14,083	$ 18,888
Foreign currency translation adjustment	(672)	(2,346)	(15)	(1,194)
Total comprehensive income	$ 6,317	$ 9,175	$ 14,068	$ 17,694

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018
Cash flows from operating activities:
Net income	$ 14,083	$ 18,888
Less loss from discontinued operations	(6)	(85)
Net income from continuing operations	14,089	18,973
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense	1,435	1,204
Amortization expense	553	1,204
Amortization of debt issuance costs	46	46
Non-cash stock compensation expense	3,802	4,412
Provision for doubtful accounts	606	196
Gain on foreign currency translation	(57)	(297)
Release of valuation allowance	1,714	1,860
Changes in assets and liabilities:
Increase in accounts receivable and unbilled revenue	(246)	(1,551)
(Increase) decrease in prepaid expenses and other assets	324	(953)
Decrease in accounts payable	(661)	(34)
Decrease in accrued expenses and other liabilities	(4,311)	(5,895)
Increase (decrease) in income tax payable	744	(4,247)
Net cash provided by operating activities	18,032	14,833
Cash flows from investing activities:
Purchases of property and equipment	(2,819)	(5,161)
Net cash used in investing activities	(2,819)	(5,161)
Cash flows from financing activities:
Proceeds from issuance of common stock	418	387
Proceeds from borrowings	1,000
Repayment of borrowings	(3,000)	(5,500)
Dividends paid	(5,407)	(4,656)
Repurchase of common stock	(5,443)	(4,149)
Net cash used in financing activities	(12,432)	(13,918)
Effect of exchange rate on cash	93	4
Net increase (decrease) in cash and cash equivalents	2,874	(4,242)
Cash at beginning of period	13,808	17,512
Cash at end of period	16,682	13,270
Supplemental disclosure of cash flow information:
Cash paid for income taxes	1,578	5,400
Cash paid for interest	$ 149	$ 296

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]
Balance at Dec. 29, 2017	$ 107,275	$ 56	$ 288,297	$ (134,054)	$ (38,515)	$ (8,509)
Balance, Shares at Dec. 29, 2017		55,745		(26,945)
Issuance of common stock	(3,003)	$ 1	(3,004)
Issuance of common stock, Shares		721
Treasury stock purchased	(964)		1,346	$ (2,310)
Treasury stock purchased, Shares				(126)
Amortization of restricted stock units and common stock subject to vesting requirements	3,557		3,557
Net income	7,367				7,367
Foreign currency translation	1,152					1,152
Balance at Mar. 30, 2018	115,384	$ 57	290,196	$ (136,364)	(31,148)	(7,357)
Ending Balance, Shares at Mar. 30, 2018		56,466		(27,071)
Balance at Dec. 29, 2017	107,275	$ 56	288,297	$ (134,054)	(38,515)	(8,509)
Balance, Shares at Dec. 29, 2017		55,745		(26,945)
Net income	18,888
Foreign currency translation	(1,194)
Balance at Jun. 29, 2018	121,632	$ 57	292,665	$ (136,364)	(25,023)	(9,703)
Ending Balance, Shares at Jun. 29, 2018		56,522		(27,071)
Balance at Mar. 30, 2018	115,384	$ 57	290,196	$ (136,364)	(31,148)	(7,357)
Balance, Shares at Mar. 30, 2018		56,466		(27,071)
Issuance of common stock	205		205
Issuance of common stock, Shares		56
Amortization of restricted stock units and common stock subject to vesting requirements	2,264		2,264
Dividends declared	(5,396)				(5,396)
Net income	11,521				11,521
Foreign currency translation	(2,346)					(2,346)
Balance at Jun. 29, 2018	121,632	$ 57	292,665	$ (136,364)	(25,023)	(9,703)
Ending Balance, Shares at Jun. 29, 2018		56,522		(27,071)
Balance at Dec. 28, 2018	123,590	$ 57	296,955	$ (136,604)	(25,424)	(11,394)
Balance, Shares at Dec. 28, 2018		56,615		(27,086)
Issuance of common stock	(2,372)	$ 1	(2,373)
Issuance of common stock, Shares		394
Treasury stock purchased	(1,616)			$ (1,616)
Treasury stock purchased, Shares				(102)
Amortization of restricted stock units and common stock subject to vesting requirements	2,394		2,394
Net income	7,094				7,094
Foreign currency translation	657					657
Balance at Mar. 29, 2019	129,747	$ 58	296,976	$ (138,220)	(18,330)	(10,737)
Ending Balance, Shares at Mar. 29, 2019		57,009		(27,188)
Balance at Dec. 28, 2018	123,590	$ 57	296,955	$ (136,604)	(25,424)	(11,394)
Balance, Shares at Dec. 28, 2018		56,615		(27,086)
Net income	14,083
Foreign currency translation	(15)
Balance at Jun. 28, 2019	131,201	$ 58	299,342	$ (139,660)	(17,130)	(11,409)
Ending Balance, Shares at Jun. 28, 2019		57,130		(27,280)
Balance at Mar. 29, 2019	129,747	$ 58	296,976	$ (138,220)	(18,330)	(10,737)
Balance, Shares at Mar. 29, 2019		57,009		(27,188)
Issuance of common stock	405		405
Issuance of common stock, Shares		121
Treasury stock purchased	(1,440)			$ (1,440)
Treasury stock purchased, Shares				(92)
Amortization of restricted stock units and common stock subject to vesting requirements	1,961		1,961
Dividends declared	(5,789)				(5,789)
Net income	6,989				6,989
Foreign currency translation	(672)					(672)
Balance at Jun. 28, 2019	$ 131,201	$ 58	$ 299,342	$ (139,660)	$ (17,130)	$ (11,409)
Ending Balance, Shares at Jun. 28, 2019		57,130		(27,280)

Basis of Presentation and Gener

Basis of Presentation and General Information	6 Months Ended
	Jun. 28, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation and General Information	1. Basis of Presentation and General Information Basis of Presentation The accompanying consolidated financial statements of The Hackett Group , In the opinion of management, the accompanying consolidated financial statements reflect all normal and recurring adjustments which are necessary for a fair presentation of the Company’s financial position, results of operations, and cash flows as of the dates and for the periods presented. The consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Accordingly, these statements do not include all the disclosures normally required by U.S. GAAP for annual financial statements and should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December 28, 2018, included in the Annual Report on Form 10-K filed by the Company with the SEC on March 8, 2019. The consolidated results of operations for the quarter and six months ended June 28, 2019, are not necessarily indicative of the results to be expected for any future period or for the full fiscal year. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Revenue Recognition We generate substantially all of our revenue from providing professional services to our clients. We also generate revenue from software licenses, software support, maintenance and subscriptions to our executive and best practices advisory programs. A single contract could include one or multiple performance obligations. For those contracts that have multiple performance obligations, we allocate the total transaction price to each performance obligation based on its relative standalone selling price. We determine the standalone selling price based on the respective selling price of the individual elements when they are sold separately. Revenue is recognized when control of the goods and services provided are transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods and services using the following steps: 1) identify the contract, 2) identify the performance obligations, 3) determine the transaction price, 4) allocate the transaction price to the performance obligations in the contract, and 5) recognize revenue as or when we satisfy the performance obligations. We typically satisfy our performance obligations for professional services over time as the related services are provided. The performance obligations related to software support, maintenance and subscriptions to our executive and best practice advisory programs are typically satisfied evenly over the course of the service period. Other performance obligations, such as software licenses, are satisfied at a point in time. We generate our revenue under four types of billing arrangements: fixed-fee (including software license revenue); time-and-materials; executive and best practice advisory services; and software sales, maintenance and support. In fixed-fee billing arrangements, which would also include contracts with capped fees, we agree to a pre-established fee or fee cap in exchange for a predetermined set of professional services. We set the fees based on our estimates of the costs and timing for completing the engagements. We generally recognize revenue under fixed-fee or capped fee arrangements using a proportionate performance approach, which is based on work completed to-date as compared to estimates of the total services to be provided under the engagement. Estimates of total engagement revenue and cost of services are monitored regularly during the term of the engagement. If our estimates indicate a potential loss, such loss is recognized in the period in which the loss first becomes probable and reasonably estimable. The customer is invoiced based on the contractual agreement between the parties, typically bi-weekly, monthly or mile-stone driven, with net thirty-day terms. Time-and-material billing arrangements require the client to pay based on the number of hours worked by our consultants at agreed upon hourly rates. We recognize revenue under time-and-material arrangements as the related services or goods are provided, using the right to invoice practical expedient which allows us to recognize revenue in the amount based on the number of hours worked and the agreed upon hourly rates. The customer is invoiced based on the contractual agreement between the parties, typically bi-weekly, monthly or milestone driven, with net thirty-day terms. 1. Basis of Presentation and General Information (continued) Advisory services contracts are typically in the form of a subscription agreement which allows the customer access to the Company’s executive and best practice advisory programs. There is typically a single performance obligation and the transaction price is the contractual amount of the subscription agreement. Revenue from advisory service contracts is recognized ratably over the life of the agreements. Customers are typically invoiced at the inception of the contract, with net thirty-day terms. The resale of software and maintenance contracts are in the form of SAP America software license or maintenance agreements provided by SAP America. SAP is the principal and the Company is the agent in these transactions as the Company does not obtain title to the software and the maintenance is sold simultaneously. The transaction price is the Company’s agreed-upon percentage of the software license or maintenance amount in the contract with the vendor. Revenue for the resale of software licenses is recognized upon contract execution and customer’s receipt of the software. Revenue from maintenance contracts is recognized ratably over the life of the agreements. The customer is typically invoiced at contract inception, with net thirty-day terms. Expense reimbursements that are billable to clients are included in total revenue, and are substantially all billed as time-and-material billing arrangements. Therefore, the Company recognizes all reimbursable expenses as revenue as the related services are provided, using the right to invoice practical expedient. Reimbursable expenses are recognized as expenses in the period in which the expense is incurred. Any expense reimbursements that are billable to clients under fixed-fee billing arrangements are recognized in line with the proportionate performance approach. The payment terms and conditions in our customer contracts vary. The agreements entered into in connection with a project, whether time-and-materials-based or fixed-fee or capped-fee based, typically allow clients to terminate early due to breach or for convenience with 30 days’ notice. In the event of termination, the client is typically contractually required to pay for all time, materials and expenses incurred by the Company through the effective date of the termination. In addition, from time to time the Company enters into agreements with its clients that limit its right to enter into business relationships with specific competitors of that client for a specific time period. These provisions typically prohibit the Company from performing a defined range of services which it might otherwise be willing to perform for potential clients. These provisions are generally limited to six to twelve months and usually apply only to specific employees or the specific project team. Sales tax collected from customers and remitted to the applicable taxing authorities is accounted for on a net basis, with no impact to revenue. Differences between the timing of billings and the recognition of revenue are recognized as either unbilled services or deferred revenue in the accompanying consolidated balance sheets. Revenue recognized for services performed but not yet billed to clients are recorded as unbilled services. Revenue recognized, but for which are not yet entitled to bill because certain events, such as the completion of the measurement period, are recorded as contract assets and included within unbilled services. Client prepayments are classified as deferred revenue and recognized over future periods as earned in accordance with the applicable engagement agreement. See Note 3 for the accounts receivable and unbilled revenue balances and see Note 4 for the deferred revenue balances. During the quarter and six months ended June 28, 2019, the Company recognized $4.3 million and $8.3 million, respectively, of revenue as a result of changes in deferred revenue liability balance, as compared to $5.0 million and $9.8 million for the quarter and six months ended June 29, 2018, respectively. The following table reflects the Company’s disaggregation of total revenue including reimbursable expenses for the quarters and six months ended June 28, 2019 and June 29, 2018: Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Consulting $ 66,908 $ 67,962 $ 128,739 $ 133,289 Software License Sales 1,068 744 1,607 1,456 Revenue before reimbursements from continuing operations $ 67,976 $ 68,706 $ 130,346 $ 134,745 1. Basis of Presentation and General Information (continued) Capitalized Sales Commissions Sales commissions earned by our sales force are considered incremental and recoverable costs of obtaining a contract with a customer. These costs are deferred and then amortized as project revenue is recognized. We determined the period of amortization by taking into consideration the customer contract period, which are generally less than 12 months. Commission expense is included in Selling, General and Administrative Costs in the accompanying condensed consolidated statements of operations. As of December 28, 2018, and December 29, 2017, the Company had $1.2 million and $1.4 million, respectively, of deferred commissions, of which $0.3 million and $0.5 million was amortized during the quarter and six months of each respective year. Practical Expedients The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The Company does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period between payment by the customer and the transfer of the promised goods or services to the customer will be less than one year. Discontinued Operations The Company’s European REL Working Capital group’s sales had declined over the past several years as European countries have experienced continued economic recoveries and improved cash balances. Companies are holding high cash reserves which drove working capital project sales of this group down across all of Europe. The REL practice had a limited pipeline of potential client engagements; therefore, the Company made the strategic decision to exit the business at the end of fiscal year 2018. The following table includes the carrying amounts of the major classes of assets and liabilities presented in discontinued operations in our consolidated balance sheet: June 28, December 28, 2019 2018 ASSETS Accounts receivable and unbilled revenue (no allowance as of June 28, 2019 and December 28, 2018) $ — $ 137 Assets related to discontinued operations $ - $ 137 LIABILITIES Accrued expenses and other liabilities (1) $ 31 $ 2,300 Liabilities related to discontinued operations $ 31 $ 2,300 (1) The balance at December 28, 2018, primarily represents the accrued severance related to terminated employees. 1. Basis of Presentation and General Information (continued) The following table presents the gain and loss results for the Company’s discontinued operations: Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Revenue: Revenue before reimbursements $ (17 ) $ 908 $ 75 $ 2,344 Reimbursements — 214 17 404 Total revenue (17 ) 1,122 92 2,748 Costs and expenses: Cost of service: Personnel costs before reimbursable expenses (15 ) 870 24 1,907 Reimbursable expenses — 214 17 404 Total cost of service (15 ) 1,084 41 2,311 Selling, general and administrative costs 61 243 56 602 Total costs and operating expenses 46 1,327 97 2,913 Loss from discontinued operations before income taxes (63 ) (205 ) (5 ) (165 ) Income tax expense (benefit) (12 ) (54 ) 1 (80 ) Loss from discontinued operations $ (51 ) $ (151 ) $ (6 ) $ (85 ) Fair Value The Company’s financial instruments consist of cash and cash equivalents, accounts receivable and unbilled revenue, accounts payable, accrued expenses and other liabilities and debt. As of June 28, 2019 and December 28, 2018, the carrying amount of each financial instrument approximated the instrument’s respective fair value due to the short-term nature and maturity of these instruments. The Company uses significant other observable market data or assumptions (Level 2 inputs as defined in accounting guidance) that it believes market participants would use in pricing debt. The fair value of the debt approximated the carrying amount, using Level 2 inputs, due to the short-term variable interest rates based on market rates. Business Combinations The Company applies the provisions of ASC 805, Business Combinations, in the accounting for its acquisitions, which requires recognition of the assets acquired and the liabilities assumed at their acquisition date fair values, separately from goodwill. Goodwill as of the acquisition date is measured as the excess of consideration transferred and the net of the acquisition date fair values of the tangible and identifiable intangible assets acquired and liabilities assumed. While the Company uses its best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, its estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, that may be up to 12 months from the acquisition date, the Company records adjustments to the assets acquired and liabilities assumed with a corresponding adjustment to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, the impact of any subsequent adjustments is included in the consolidated statements of operations. Recently Issued Accounting Standards In February 2016, the FASB issued guidance on leases which supersedes the current lease guidance. The core principle establishes a right-of-use model (ROU) that requires lessees to recognize the assets and liabilities that arise from nearly all leases on the balance sheet. Accounting applied by lessees has remain largely consistent with previous guidance. The Company adopted the amended guidance effective December 29, 2018, including interim periods within this fiscal year, using the effective date as the date of initial application. Consequently, on adoption, the Company recognized additional operating liabilities of approximately $9.0 million, with corresponding ROU assets of approximately the same amount based on the present value of the remaining minimum rental payments under current leasing standards for existing operating leases. The amended guidance did not have a material impact on the Company’s consolidated statements of comprehensive income or its consolidated statements of cash flows. See Note 5 for additional information. 1. Basis of Presentation and General Information (continued) In July 2018, the FASB issued ASU 2018-09, which affects a wide variety of Topics in the Codification and applies to all reporting entities within the scope of the affected accounting guidance. The amendments in the ASU represent changes that clarify, correct errors in, or make minor improvements to the Codification. Ultimately, the amendments make the Codification easier to understand and apply by eliminating inconsistencies and providing clarifications. Some of the amendments in this ASU do not require transition guidance and are effective upon issuance of the ASU, while many of the amendments have transition guidance with effective dates for annual periods beginning after December 15, 2018. The adoption of the amendments in this ASU did not have a material impact on the Company’s consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU 2017-04, which eliminates Step 2 from the goodwill impairment test. For public companies, this update will be effective for interim and annual periods beginning after December 15, 2019, with early adoption permitted for interim and annual goodwill impairment test with a measurement date after January 1, 2017. The Company does not expect the guidance to have a material impact on the Company’s consolidated financial statements. Reclassifications Certain prior period amounts in the consolidated financial statements, and notes thereto, have been reclassified to conform to current period presentation.

Net Income Per Common Share

Net Income Per Common Share	6 Months Ended
	Jun. 28, 2019
Earnings Per Share [Abstract]
Net Income Per Common Share	2. Net Income per Common Share Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period. With regard to common stock subject to vesting requirements and restricted stock units issued to the Company’s employees and non-employee members of its Board of Directors, the calculation includes only the vested portion of such stock and units. Diluted net income per common share is computed by dividing net income by the weighted average number of common shares outstanding, increased by the assumed conversion of other potentially dilutive securities during the period. The following table reconciles basic and dilutive weighted average common shares: Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Basic weighted average common shares outstanding 29,822,917 29,429,925 29,752,903 29,259,641 Effect of dilutive securities: Unvested restricted stock units and common stock subject to vesting requirements issued to employees and non-employees 222,438 469,702 230,742 420,020 Common stock issuable upon the exercise of stock options and SARs 2,328,797 2,335,458 2,350,656 2,345,288 Dilutive weighted average common shares outstanding 32,374,152 32,235,085 32,334,301 32,024,949 Approximately 9 thousand shares and 13 thousand shares of common stock equivalents were excluded from the computations of diluted net income per common share for the quarter and six months ended June 28, 2019, respectively, as compared to 843 shares and 864 shares for the quarter and six months ended June 29, 2018, respectively, as their inclusion would have had an anti-dilutive effect on diluted net income per common share.

Accounts Receivable and Unbille

Accounts Receivable and Unbilled Revenue, Net	6 Months Ended
	Jun. 28, 2019
Receivables Net Current [Abstract]
Accounts Receivable and Unbilled Revenue, Net	3. Accounts Receivable and Unbilled Revenue, Net Accounts receivable and unbilled revenue, net, consisted of the following (in thousands): June 28, December 28, 2019 2018 Accounts receivable $ 32,686 $ 35,794 Unbilled revenue 22,853 20,454 Allowance for doubtful accounts (992 ) (1,441 ) Accounts receivable and unbilled revenue, net $ 54,547 $ 54,807 Accounts receivable is net of uncollected advanced billings. Unbilled revenue represents revenue for services performed that have not been invoiced.

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	6 Months Ended
	Jun. 28, 2019
Accrued Liabilities And Other Liabilities Current [Abstract]
Accrued Expenses and Other Liabilities	4. Accrued Expenses and Other Liabilities Accrued expenses and other liabilities consisted of the following (in thousands): June 28, December 28, 2019 2018 Accrued compensation and benefits $ 7,609 $ 5,012 Accrued bonuses 950 5,064 Accrued dividend payable 5,788 5,407 Acquisition earnout accruals 1,251 2,559 Deferred revenue 10,498 8,259 Accrued sales, use, franchise and VAT tax 2,222 3,077 Non-cash stock compensation accrual 538 872 Income tax payable 2,535 1,769 Other accrued expenses 1,723 2,479 Total accrued expenses and other liabilities $ 33,114 $ 34,498

Leases

Leases	6 Months Ended
	Jun. 28, 2019
Leases [Abstract]
Leases	5. Leases The components of lease expense during the three and six months ended June 28, 2019, were as follows (in thousands): Three Months Six Months Operating lease cost $ 708 $ 1,398 Total net lease costs $ 708 $ 1,398 The discount rates applied to each lease, reflects the Company’s estimated incremental borrowing rate. This includes an assessment of the Company’s credit rating to determine the rate that the Company would have to pay to borrow, on a collateralized basis for a similar term, an amount equal to our lease payments in a similar economic environment. For the quarter and six months ended June 28, 2019, the Company paid $0.7 million and $1.4 million, respectively, from operating cash flows for operating leases. 5. Leases (continued) Future minimum lease payments under non-cancellable operating leases as of June 28, 2019, were as follows (in thousands): 2019 (excluding the six months ended June 28, 2019 $ 1,259 2020 2,057 2021 1,613 2022 1,371 2023 492 2024 and thereafter 1,705 Total lease payments 8,497 Less imputed interest (884 ) Total $ 7,613 As of June 28, 2019, the Company does not have any additional operating leases that have not yet commenced that create significant rights and obligations for the Company.

Credit Facility

Credit Facility	6 Months Ended
	Jun. 28, 2019
Debt Disclosure [Abstract]
Credit Facility	6. Credit Facility In February 2012, the Company entered into a credit agreement with Bank of America, N.A. (“Bank of America”), pursuant to which Bank of America agreed to lend the Company up to $20.0 million pursuant to a revolving line of credit (the “Revolver”) and up to $47.0 million pursuant to a term loan (the “Term Loan”, and together with the Revolver, the “Credit Facility”). The Company has fully utilized and repaid its Term Loan. On May 9, 2016, the Company amended and restated the credit agreement with Bank of America (the “Credit Agreement”) to: • Provide for up to an additional $25.0 million of borrowing under the Revolver for a total borrowing capacity of $45.0 million; and • Extend the maturity date on the Revolver to May 9, 2021. The obligations of Hackett under the Revolver are guaranteed by active existing and future material U.S. subsidiaries of Hackett (the “U.S. Subsidiaries”), and are secured by substantially all of the existing and future property and assets of Hackett and the U.S. Subsidiaries, a 100% pledge of the capital stock of the U.S. Subsidiaries, and a 66% pledge of the capital stock of Hackett’s direct foreign subsidiaries (subject to certain exceptions). During the quarter and six months ended June 28, 2019, the Company paid down $3.0 million and a net $2.0 million under the Revolver, respectively, The Company is subject to certain covenants, including total consolidated leverage, fixed cost coverage, adjusted fixed cost coverage and liquidity requirements, each as set forth in the Credit Agreement, subject to certain exceptions. As of June 28, 2019, the Company was in compliance with all covenants.

Stock Based Compensation

Stock Based Compensation	6 Months Ended
	Jun. 28, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Based Compensation	7. Stock Based Compensation During the six months ended June 28, 2019, the Company issued 413,636 restricted stock units at a weighted average grant-date fair value of $18.53 per share. As of June 28, 2019, the Company had 985,258 restricted stock units outstanding at a weighted average grant-date fair value of $17.38 per share. As of June 28, 2019, $12.4 million of total restricted stock unit compensation expense related to unvested awards had not been recognized and is expected to be recognized over a weighted average period of approximately 2.4 years. During the quarter ended June 28, 2019, 21,276 shares of common stock subject to vesting requirements were issued at a weighted average grant-date fair value of $15.29 per share. As of June 28, 2019, the Company had 109,293 shares of common stock subject to vesting requirements outstanding at a weighted average grant-date fair value of $18.94 per share. As of June 28, 2019, $1.8 million of compensation expense related to common stock subject to vesting requirements had not been recognized and is expected to be recognized over a weighted average period of approximately 2.0 years. Forfeitures for all of the Company’s outstanding equity are recognized as incurred.

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 28, 2019
Stockholders Equity Note [Abstract]
Shareholders' Equity	8. Shareholders’ Equity Stock Appreciation Rights (“SARs”) As of June 28, 2019, the Company had 2.9 million SARs outstanding with an exercise price of $4.00 per share and an expiration date of February 2022. Treasury Stock Under the Company’s share repurchase plan, the Company may repurchase shares of its outstanding common stock either on the open market or through privately negotiated transactions subject to market conditions and trading restrictions. During the three months and six months ended June 28, 2019, the Company repurchased 92 thousand and 193 thousand shares, respectively, of its common stock at an average price of $15.59 and $15.80 per share, respectively, for a total cost of $1.4 million and $3.1 million, respectively. During the six months ended June 29, 2018, the Company repurchased 53 thousand shares of its common stock at an average price of $18.33 The shares repurchased under the share repurchase plan during the quarter and six months ended June 28, 2019, do not include 825 shares and 124 thousand shares, respectively, which the Company bought back to satisfy employee net vesting obligations for a cost of $14 thousand and $2.4 million, respectively. Dividend Program

Transactions with Related Parti

Transactions with Related Parties	6 Months Ended
	Jun. 28, 2019
Related Party Transactions [Abstract]
Transactions with Related Parties	9. Transactions with Related Parties During the six months ended June 28, 2019, the Company bought back 28 thousand shares of its common stock from members of its Board of Directors for $0.5 million, or $16.25 per share.

Litigation

Litigation	6 Months Ended
	Jun. 28, 2019
Commitments And Contingencies Disclosure [Abstract]
Litigation	10. Litigation The Company is involved in legal proceedings, claims, and litigation arising in the ordinary course of business not specifically discussed herein. In the opinion of management, the final disposition of such matters will not have a material adverse effect on the Company’s financial position, cash flows or results of operations.

Geographic and Group Informatio

Geographic and Group Information	6 Months Ended
	Jun. 28, 2019
Segment Reporting [Abstract]
Geographic and Group Information	11. Geographic and Group Information Revenue before reimbursements, which is primarily based on the country of the contracting entity, was attributed to the following geographical areas (in thousands): Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Revenue before reimbursements: North America $ 56,750 $ 57,245 $ 109,287 $ 110,770 International (primarily European countries) 11,226 11,461 21,059 23,975 Revenue before reimbursements from continuing operations $ 67,976 $ 68,706 $ 130,346 $ 134,745 11. Geographic and Group Information (continued) Long-lived assets are attributable to the following geographic areas (in thousands): June 28, December 28, 2019 2018 Long-lived assets: North America $ 92,758 $ 88,317 International (primarily European countries) 23,296 19,344 Total long-lived assets $ 116,054 $ 107,661 As of June 28, 2019 and December 28, 2018, foreign assets included $14.2 million and $14.5 million, respectively, of goodwill related to acquisitions. As of June 28, 2019, foreign assets included $4.8 million of operating lease right of use assets. In the following table, Strategy and Business Transformation Group (S&BT) includes the results of our Executive Advisory Programs, Benchmarking Services, and Business Transformation Practices. ERP, EPM and Analytics Solutions (EEA) includes the results of our Oracle EEA and SAP Solutions Practices (in thousands): Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 S&BT $ 35,718 $ 37,816 $ 68,988 $ 72,955 EEA 32,258 30,890 61,358 61,790 Revenue before reimbursements from continuing operations $ 67,976 $ 68,706 $ 130,346 $ 134,745

Acquisitions

Acquisitions	6 Months Ended
	Jun. 28, 2019
Business Combinations [Abstract]
Acquisitions	12. Acquisitions Jibe Consulting, Inc. Effective May 1, 2017, the Company acquired certain assets and liabilities of Jibe Consulting, Inc. (“Jibe”), a U.S.-based Oracle E-Business Suite (“EBS”) and Oracle Cloud Business Application implementation firm. The acquisition of Jibe enhances the Company’s Cloud Application capabilities and strongly complements its market leading EPM transformation and technology implementation group. The sellers’ purchase consideration was $5.4 The cash related to the contingent consideration, which is to be paid to the sellers, is not subject to service vesting and has been accounted for as part of the purchase consideration. The cash related to the contingent consideration, which is to be paid to the key employees, is subject to service vesting and is being accounted for as compensation expense. During the second quarter and six months ended June 28, 2019, the Company recorded expense of $45 thousand and a benefit of $1.0 million, respectively. During both the second quarter and six months ended June 29, 2018, the Company recorded a benefit of $4.6 million During the six months ended June 28, 2019, the Company recorded, in personnel costs before reimbursements on the consolidated statement of operations, a benefit of $0.1 million, related to the key employees’ portion of the cash related contingent consideration. Management utilized the most recent financial results from which to base these estimates. These contingent liabilities have been recorded in the consolidated balance sheet as current accrued expenses and other liabilities. 12. Acquisitions (continued) The equity related to the contingent consideration will be subject to service vesting and will be recorded as compensation expense over the respective vesting period. As mentioned above, due to the projected results, the Company recorded a $0.2 million benefit during the six months ended June 28, 2019, of Aecus Limited Effective April 6, 2017, the Company acquired 100% of the equity of the U.K.-based operations of Aecus Limited (“Aecus”), a European Outsourcing Advisory and RPA consulting firm. This acquisition complements the global strategy and business transformation offerings of the Hackett Group. The sellers’ purchase consideration was £3.2 million in cash. The closing purchase consideration was funded with the Company’s available funds. In addition, the sellers had the opportunity to earn an additional £2.4 million in contingent consideration in cash based on the achievement of performance targets achieved over the next 12 months, and key personnel had the opportunity to earn £0.3 million in cash and £0.3 million in the Company’s common stock. The contingent consideration for the selling shareholders and key personnel is subject to performance and service periods and will be accounted for as compensation expense and in non-current accrued expenses and other liabilities. Chartered Institute of Management Accountants Effective October 2017, Hackett-REL, Ltd., a subsidiary of the Company located in the United Kingdom, acquired The Chartered Institute of Management Accountants' share of the Certified GBS Professionals program. This acquisition allows those studying under the program and their employers to benefit further from the Company’s sector specific expertise and focus on the growing global business services market. Purchase consideration was $2.0 million in cash and was funded with the Company’s available funds. Also in connection with this transaction, the Alliance and Program Development Agreement between the Company, Hackett-REL, Ltd. and The Chartered Institute of Management Accountants was terminated.

Basis of Presentation and Gen_2

Basis of Presentation and General Information (Policies)	6 Months Ended
	Jun. 28, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements of The Hackett Group , In the opinion of management, the accompanying consolidated financial statements reflect all normal and recurring adjustments which are necessary for a fair presentation of the Company’s financial position, results of operations, and cash flows as of the dates and for the periods presented. The consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Accordingly, these statements do not include all the disclosures normally required by U.S. GAAP for annual financial statements and should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December 28, 2018, included in the Annual Report on Form 10-K filed by the Company with the SEC on March 8, 2019. The consolidated results of operations for the quarter and six months ended June 28, 2019, are not necessarily indicative of the results to be expected for any future period or for the full fiscal year.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition We generate substantially all of our revenue from providing professional services to our clients. We also generate revenue from software licenses, software support, maintenance and subscriptions to our executive and best practices advisory programs. A single contract could include one or multiple performance obligations. For those contracts that have multiple performance obligations, we allocate the total transaction price to each performance obligation based on its relative standalone selling price. We determine the standalone selling price based on the respective selling price of the individual elements when they are sold separately. Revenue is recognized when control of the goods and services provided are transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods and services using the following steps: 1) identify the contract, 2) identify the performance obligations, 3) determine the transaction price, 4) allocate the transaction price to the performance obligations in the contract, and 5) recognize revenue as or when we satisfy the performance obligations. We typically satisfy our performance obligations for professional services over time as the related services are provided. The performance obligations related to software support, maintenance and subscriptions to our executive and best practice advisory programs are typically satisfied evenly over the course of the service period. Other performance obligations, such as software licenses, are satisfied at a point in time. We generate our revenue under four types of billing arrangements: fixed-fee (including software license revenue); time-and-materials; executive and best practice advisory services; and software sales, maintenance and support. In fixed-fee billing arrangements, which would also include contracts with capped fees, we agree to a pre-established fee or fee cap in exchange for a predetermined set of professional services. We set the fees based on our estimates of the costs and timing for completing the engagements. We generally recognize revenue under fixed-fee or capped fee arrangements using a proportionate performance approach, which is based on work completed to-date as compared to estimates of the total services to be provided under the engagement. Estimates of total engagement revenue and cost of services are monitored regularly during the term of the engagement. If our estimates indicate a potential loss, such loss is recognized in the period in which the loss first becomes probable and reasonably estimable. The customer is invoiced based on the contractual agreement between the parties, typically bi-weekly, monthly or mile-stone driven, with net thirty-day terms. Time-and-material billing arrangements require the client to pay based on the number of hours worked by our consultants at agreed upon hourly rates. We recognize revenue under time-and-material arrangements as the related services or goods are provided, using the right to invoice practical expedient which allows us to recognize revenue in the amount based on the number of hours worked and the agreed upon hourly rates. The customer is invoiced based on the contractual agreement between the parties, typically bi-weekly, monthly or milestone driven, with net thirty-day terms. 1. Basis of Presentation and General Information (continued) Advisory services contracts are typically in the form of a subscription agreement which allows the customer access to the Company’s executive and best practice advisory programs. There is typically a single performance obligation and the transaction price is the contractual amount of the subscription agreement. Revenue from advisory service contracts is recognized ratably over the life of the agreements. Customers are typically invoiced at the inception of the contract, with net thirty-day terms. The resale of software and maintenance contracts are in the form of SAP America software license or maintenance agreements provided by SAP America. SAP is the principal and the Company is the agent in these transactions as the Company does not obtain title to the software and the maintenance is sold simultaneously. The transaction price is the Company’s agreed-upon percentage of the software license or maintenance amount in the contract with the vendor. Revenue for the resale of software licenses is recognized upon contract execution and customer’s receipt of the software. Revenue from maintenance contracts is recognized ratably over the life of the agreements. The customer is typically invoiced at contract inception, with net thirty-day terms. Expense reimbursements that are billable to clients are included in total revenue, and are substantially all billed as time-and-material billing arrangements. Therefore, the Company recognizes all reimbursable expenses as revenue as the related services are provided, using the right to invoice practical expedient. Reimbursable expenses are recognized as expenses in the period in which the expense is incurred. Any expense reimbursements that are billable to clients under fixed-fee billing arrangements are recognized in line with the proportionate performance approach. The payment terms and conditions in our customer contracts vary. The agreements entered into in connection with a project, whether time-and-materials-based or fixed-fee or capped-fee based, typically allow clients to terminate early due to breach or for convenience with 30 days’ notice. In the event of termination, the client is typically contractually required to pay for all time, materials and expenses incurred by the Company through the effective date of the termination. In addition, from time to time the Company enters into agreements with its clients that limit its right to enter into business relationships with specific competitors of that client for a specific time period. These provisions typically prohibit the Company from performing a defined range of services which it might otherwise be willing to perform for potential clients. These provisions are generally limited to six to twelve months and usually apply only to specific employees or the specific project team. Sales tax collected from customers and remitted to the applicable taxing authorities is accounted for on a net basis, with no impact to revenue. Differences between the timing of billings and the recognition of revenue are recognized as either unbilled services or deferred revenue in the accompanying consolidated balance sheets. Revenue recognized for services performed but not yet billed to clients are recorded as unbilled services. Revenue recognized, but for which are not yet entitled to bill because certain events, such as the completion of the measurement period, are recorded as contract assets and included within unbilled services. Client prepayments are classified as deferred revenue and recognized over future periods as earned in accordance with the applicable engagement agreement. See Note 3 for the accounts receivable and unbilled revenue balances and see Note 4 for the deferred revenue balances. During the quarter and six months ended June 28, 2019, the Company recognized $4.3 million and $8.3 million, respectively, of revenue as a result of changes in deferred revenue liability balance, as compared to $5.0 million and $9.8 million for the quarter and six months ended June 29, 2018, respectively. The following table reflects the Company’s disaggregation of total revenue including reimbursable expenses for the quarters and six months ended June 28, 2019 and June 29, 2018: Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Consulting $ 66,908 $ 67,962 $ 128,739 $ 133,289 Software License Sales 1,068 744 1,607 1,456 Revenue before reimbursements from continuing operations $ 67,976 $ 68,706 $ 130,346 $ 134,745 1. Basis of Presentation and General Information (continued) Capitalized Sales Commissions Sales commissions earned by our sales force are considered incremental and recoverable costs of obtaining a contract with a customer. These costs are deferred and then amortized as project revenue is recognized. We determined the period of amortization by taking into consideration the customer contract period, which are generally less than 12 months. Commission expense is included in Selling, General and Administrative Costs in the accompanying condensed consolidated statements of operations. As of December 28, 2018, and December 29, 2017, the Company had $1.2 million and $1.4 million, respectively, of deferred commissions, of which $0.3 million and $0.5 million was amortized during the quarter and six months of each respective year. Practical Expedients The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The Company does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period between payment by the customer and the transfer of the promised goods or services to the customer will be less than one year.
Discontinued Operations	Discontinued Operations The Company’s European REL Working Capital group’s sales had declined over the past several years as European countries have experienced continued economic recoveries and improved cash balances. Companies are holding high cash reserves which drove working capital project sales of this group down across all of Europe. The REL practice had a limited pipeline of potential client engagements; therefore, the Company made the strategic decision to exit the business at the end of fiscal year 2018. The following table includes the carrying amounts of the major classes of assets and liabilities presented in discontinued operations in our consolidated balance sheet: June 28, December 28, 2019 2018 ASSETS Accounts receivable and unbilled revenue (no allowance as of June 28, 2019 and December 28, 2018) $ — $ 137 Assets related to discontinued operations $ - $ 137 LIABILITIES Accrued expenses and other liabilities (1) $ 31 $ 2,300 Liabilities related to discontinued operations $ 31 $ 2,300 (1) The balance at December 28, 2018, primarily represents the accrued severance related to terminated employees. 1. Basis of Presentation and General Information (continued) The following table presents the gain and loss results for the Company’s discontinued operations: Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Revenue: Revenue before reimbursements $ (17 ) $ 908 $ 75 $ 2,344 Reimbursements — 214 17 404 Total revenue (17 ) 1,122 92 2,748 Costs and expenses: Cost of service: Personnel costs before reimbursable expenses (15 ) 870 24 1,907 Reimbursable expenses — 214 17 404 Total cost of service (15 ) 1,084 41 2,311 Selling, general and administrative costs 61 243 56 602 Total costs and operating expenses 46 1,327 97 2,913 Loss from discontinued operations before income taxes (63 ) (205 ) (5 ) (165 ) Income tax expense (benefit) (12 ) (54 ) 1 (80 ) Loss from discontinued operations $ (51 ) $ (151 ) $ (6 ) $ (85 )
Fair Value	Fair Value The Company’s financial instruments consist of cash and cash equivalents, accounts receivable and unbilled revenue, accounts payable, accrued expenses and other liabilities and debt. As of June 28, 2019 and December 28, 2018, the carrying amount of each financial instrument approximated the instrument’s respective fair value due to the short-term nature and maturity of these instruments. The Company uses significant other observable market data or assumptions (Level 2 inputs as defined in accounting guidance) that it believes market participants would use in pricing debt. The fair value of the debt approximated the carrying amount, using Level 2 inputs, due to the short-term variable interest rates based on market rates.
Business Combinations	Business Combinations The Company applies the provisions of ASC 805, Business Combinations, in the accounting for its acquisitions, which requires recognition of the assets acquired and the liabilities assumed at their acquisition date fair values, separately from goodwill. Goodwill as of the acquisition date is measured as the excess of consideration transferred and the net of the acquisition date fair values of the tangible and identifiable intangible assets acquired and liabilities assumed. While the Company uses its best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, its estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, that may be up to 12 months from the acquisition date, the Company records adjustments to the assets acquired and liabilities assumed with a corresponding adjustment to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, the impact of any subsequent adjustments is included in the consolidated statements of operations.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In February 2016, the FASB issued guidance on leases which supersedes the current lease guidance. The core principle establishes a right-of-use model (ROU) that requires lessees to recognize the assets and liabilities that arise from nearly all leases on the balance sheet. Accounting applied by lessees has remain largely consistent with previous guidance. The Company adopted the amended guidance effective December 29, 2018, including interim periods within this fiscal year, using the effective date as the date of initial application. Consequently, on adoption, the Company recognized additional operating liabilities of approximately $9.0 million, with corresponding ROU assets of approximately the same amount based on the present value of the remaining minimum rental payments under current leasing standards for existing operating leases. The amended guidance did not have a material impact on the Company’s consolidated statements of comprehensive income or its consolidated statements of cash flows. See Note 5 for additional information. 1. Basis of Presentation and General Information (continued) In July 2018, the FASB issued ASU 2018-09, which affects a wide variety of Topics in the Codification and applies to all reporting entities within the scope of the affected accounting guidance. The amendments in the ASU represent changes that clarify, correct errors in, or make minor improvements to the Codification. Ultimately, the amendments make the Codification easier to understand and apply by eliminating inconsistencies and providing clarifications. Some of the amendments in this ASU do not require transition guidance and are effective upon issuance of the ASU, while many of the amendments have transition guidance with effective dates for annual periods beginning after December 15, 2018. The adoption of the amendments in this ASU did not have a material impact on the Company’s consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU 2017-04, which eliminates Step 2 from the goodwill impairment test. For public companies, this update will be effective for interim and annual periods beginning after December 15, 2019, with early adoption permitted for interim and annual goodwill impairment test with a measurement date after January 1, 2017. The Company does not expect the guidance to have a material impact on the Company’s consolidated financial statements.
Reclassifications	Reclassifications Certain prior period amounts in the consolidated financial statements, and notes thereto, have been reclassified to conform to current period presentation.

Basis of Presentation and Gen_3

Basis of Presentation and General Information (Tables)	6 Months Ended
	Jun. 28, 2019
Summary of Disaggregation of Total Revenue Including Reimbursable Expenses	The following table reflects the Company’s disaggregation of total revenue including reimbursable expenses for the quarters and six months ended June 28, 2019 and June 29, 2018: Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Consulting $ 66,908 $ 67,962 $ 128,739 $ 133,289 Software License Sales 1,068 744 1,607 1,456 Revenue before reimbursements from continuing operations $ 67,976 $ 68,706 $ 130,346 $ 134,745
European REL Working Capital group [Member]
Summary of Discontinued Operations	The following table includes the carrying amounts of the major classes of assets and liabilities presented in discontinued operations in our consolidated balance sheet: June 28, December 28, 2019 2018 ASSETS Accounts receivable and unbilled revenue (no allowance as of June 28, 2019 and December 28, 2018) $ — $ 137 Assets related to discontinued operations $ - $ 137 LIABILITIES Accrued expenses and other liabilities (1) $ 31 $ 2,300 Liabilities related to discontinued operations $ 31 $ 2,300 (1) The balance at December 28, 2018, primarily represents the accrued severance related to terminated employees. 1. Basis of Presentation and General Information (continued) The following table presents the gain and loss results for the Company’s discontinued operations: Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Revenue: Revenue before reimbursements $ (17 ) $ 908 $ 75 $ 2,344 Reimbursements — 214 17 404 Total revenue (17 ) 1,122 92 2,748 Costs and expenses: Cost of service: Personnel costs before reimbursable expenses (15 ) 870 24 1,907 Reimbursable expenses — 214 17 404 Total cost of service (15 ) 1,084 41 2,311 Selling, general and administrative costs 61 243 56 602 Total costs and operating expenses 46 1,327 97 2,913 Loss from discontinued operations before income taxes (63 ) (205 ) (5 ) (165 ) Income tax expense (benefit) (12 ) (54 ) 1 (80 ) Loss from discontinued operations $ (51 ) $ (151 ) $ (6 ) $ (85 )

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	6 Months Ended
	Jun. 28, 2019
Earnings Per Share [Abstract]
Reconciliation Of Basic And Diluted Weighted Average Shares	The following table reconciles basic and dilutive weighted average common shares: Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Basic weighted average common shares outstanding 29,822,917 29,429,925 29,752,903 29,259,641 Effect of dilutive securities: Unvested restricted stock units and common stock subject to vesting requirements issued to employees and non-employees 222,438 469,702 230,742 420,020 Common stock issuable upon the exercise of stock options and SARs 2,328,797 2,335,458 2,350,656 2,345,288 Dilutive weighted average common shares outstanding 32,374,152 32,235,085 32,334,301 32,024,949

Accounts Receivable and Unbil_2

Accounts Receivable and Unbilled Revenue, Net (Tables)	6 Months Ended
	Jun. 28, 2019
Receivables Net Current [Abstract]
Accounts Receivable and Unbilled Revenue, Net	Accounts receivable and unbilled revenue, net, consisted of the following (in thousands): June 28, December 28, 2019 2018 Accounts receivable $ 32,686 $ 35,794 Unbilled revenue 22,853 20,454 Allowance for doubtful accounts (992 ) (1,441 ) Accounts receivable and unbilled revenue, net $ 54,547 $ 54,807

Accrued Expenses and Other Li_2

Accrued Expenses and Other Liabilities (Tables)	6 Months Ended
	Jun. 28, 2019
Accrued Liabilities And Other Liabilities Current [Abstract]
Components Of Accrued Expenses And Other Liabilities	Accrued expenses and other liabilities consisted of the following (in thousands): June 28, December 28, 2019 2018 Accrued compensation and benefits $ 7,609 $ 5,012 Accrued bonuses 950 5,064 Accrued dividend payable 5,788 5,407 Acquisition earnout accruals 1,251 2,559 Deferred revenue 10,498 8,259 Accrued sales, use, franchise and VAT tax 2,222 3,077 Non-cash stock compensation accrual 538 872 Income tax payable 2,535 1,769 Other accrued expenses 1,723 2,479 Total accrued expenses and other liabilities $ 33,114 $ 34,498

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 28, 2019
Leases [Abstract]
Components of Lease Expense	The components of lease expense during the three and six months ended June 28, 2019, were as follows (in thousands): Three Months Six Months Operating lease cost $ 708 $ 1,398 Total net lease costs $ 708 $ 1,398
Future Minimum Lease Payments Under Non-Cancellable Operating Leases	Future minimum lease payments under non-cancellable operating leases as of June 28, 2019, were as follows (in thousands): 2019 (excluding the six months ended June 28, 2019 $ 1,259 2020 2,057 2021 1,613 2022 1,371 2023 492 2024 and thereafter 1,705 Total lease payments 8,497 Less imputed interest (884 ) Total $ 7,613

Geographic and Group Informat_2

Geographic and Group Information (Tables)	6 Months Ended
	Jun. 28, 2019
Segment Reporting [Abstract]
Geographic Revenue before Reimbursement	Revenue before reimbursements, which is primarily based on the country of the contracting entity, was attributed to the following geographical areas (in thousands): Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 Revenue before reimbursements: North America $ 56,750 $ 57,245 $ 109,287 $ 110,770 International (primarily European countries) 11,226 11,461 21,059 23,975 Revenue before reimbursements from continuing operations $ 67,976 $ 68,706 $ 130,346 $ 134,745
Long-Lived Assets Attributable To Geographic Area	Long-lived assets are attributable to the following geographic areas (in thousands): June 28, December 28, 2019 2018 Long-lived assets: North America $ 92,758 $ 88,317 International (primarily European countries) 23,296 19,344 Total long-lived assets $ 116,054 $ 107,661
Revenue By Service Group	In the following table, Strategy and Business Transformation Group (S&BT) includes the results of our Executive Advisory Programs, Benchmarking Services, and Business Transformation Practices. ERP, EPM and Analytics Solutions (EEA) includes the results of our Oracle EEA and SAP Solutions Practices (in thousands): Quarter Ended Six Months Ended June 28, June 29, June 28, June 29, 2019 2018 2019 2018 S&BT $ 35,718 $ 37,816 $ 68,988 $ 72,955 EEA 32,258 30,890 61,358 61,790 Revenue before reimbursements from continuing operations $ 67,976 $ 68,706 $ 130,346 $ 134,745

Basis of Presentation and Gen_4

Basis of Presentation and General Information (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018	Jun. 28, 2019	Jun. 29, 2018	Dec. 29, 2018	Dec. 28, 2018	Dec. 29, 2017
Basis Of Presentation And General Information [Line Items]
Revenue recognized as a result of change in contract liability	$ 4,300,000	$ 5,000,000	$ 8,300,000	$ 9,800,000
Deferred commissions						$ 1,200,000	$ 1,400,000
Commissions expense	300,000	300,000	500,000	500,000
Impairment loss recognized to capitalization of deferred commission	0	$ 0	0	$ 0
Additional operating liabilities	7,613,000		7,613,000		$ 9,000,000
Additional operating ROU	$ 7,613,000		$ 7,613,000		$ 9,000,000
Minimum [Member]
Basis Of Presentation And General Information [Line Items]
Business relationship agreement period			6 months
Maximum [Member]
Basis Of Presentation And General Information [Line Items]
Business relationship agreement period			12 months
Customer contract period			12 months

Basis of Presentation and Gen_5

Basis of Presentation and General Information (Summary of Disaggregation of Total Revenue Including Reimbursable Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018	Jun. 28, 2019	Jun. 29, 2018
Disaggregation Of Revenue [Line Items]
Revenue before reimbursements from continuing operations	$ 73,521	$ 74,527	$ 140,676	$ 145,634
Consulting [Member]
Disaggregation Of Revenue [Line Items]
Revenue before reimbursements from continuing operations	66,908	67,962	128,739	133,289
Software License Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenue before reimbursements from continuing operations	1,068	744	1,607	1,456
Revenue Before Reimbursements [Member]
Disaggregation Of Revenue [Line Items]
Revenue before reimbursements from continuing operations	$ 67,976	$ 68,706	$ 130,346	$ 134,745

Basis of Presentation and Gen_6

Basis of Presentation and General Information (Carrying Amounts of Major Classes of Assets and Liabilities Presented in Discontinued Operations) (Details) - USD ($) $ in Thousands	Jun. 28, 2019	Dec. 28, 2018
ASSETS
Assets related to discontinued operations		$ 137
LIABILITIES
Liabilities related to discontinued operations	$ 31	2,300
European REL Working Capital group [Member]
ASSETS
Accounts receivable and unbilled revenue (no allowance as of June 28, 2019 and December 28, 2018)		137
Assets related to discontinued operations		137
LIABILITIES
Accrued expenses and other liabilities	31	2,300
Liabilities related to discontinued operations	$ 31	$ 2,300

Basis of Presentation and Gen_7

Basis of Presentation and General Information (Carrying Amounts of Major Classes of Assets and Liabilities Presented in Discontinued Operations) (Parenthetical) (Details) - USD ($) $ in Thousands	Jun. 28, 2019	Dec. 28, 2018
European REL Working Capital group [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Accounts receivable and unbilled revenue, allowance	$ 0	$ 0

Basis of Presentation and Gen_8

Basis of Presentation and General Information (Gain and Loss Results for Discontinued Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018	Jun. 28, 2019	Jun. 29, 2018
Cost of service:
Loss from discontinued operations	$ (51)	$ (151)	$ (6)	$ (85)
European REL Working Capital group [Member]
Revenue:
Total revenue	(17)	1,122	92	2,748
Cost of service:
Total cost of service	(15)	1,084	41	2,311
Selling, general and administrative costs	61	243	56	602
Total costs and operating expenses	46	1,327	97	2,913
Loss from discontinued operations before income taxes	(63)	(205)	(5)	(165)
Income tax expense (benefit)	(12)	(54)	1	(80)
Loss from discontinued operations	(51)	(151)	(6)	(85)
European REL Working Capital group [Member] | Revenue Before Reimbursements [Member]
Revenue:
Total revenue	(17)	908	75	2,344
European REL Working Capital group [Member] | Reimbursements [Member]
Revenue:
Total revenue		214	17	404
Cost of service:
Total cost of service		214	17	404
European REL Working Capital group [Member] | Cost Before Reimbursements [Member]
Cost of service:
Total cost of service	$ (15)	$ 870	$ 24	$ 1,907

Net Income Per Common Share (Re

Net Income Per Common Share (Reconciliation of Basic and Diluted Weighted Average Shares) (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018	Jun. 28, 2019	Jun. 29, 2018
Earnings Per Share [Abstract]
Basic weighted average common shares outstanding	29,822,917	29,429,925	29,752,903	29,259,641
Unvested restricted stock units and common stock subject to vesting requirements issued to employees and non-employees	222,438	469,702	230,742	420,020
Common stock issuable upon the exercise of stock options and SARs	2,328,797	2,335,458	2,350,656	2,345,288
Dilutive weighted average common shares outstanding	32,374,152	32,235,085	32,334,301	32,024,949

Net Income Per Common Share (Na

Net Income Per Common Share (Narrative) (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018	Jun. 28, 2019	Jun. 29, 2018
Earnings Per Share [Abstract]
Antidilutive common share equivalents	9,000	843	13,000	864

Accounts Receivable and Unbil_3

Accounts Receivable and Unbilled Revenue, Net (Details) - USD ($) $ in Thousands	Jun. 28, 2019	Dec. 28, 2018
Receivables Net Current [Abstract]
Accounts receivable	$ 32,686	$ 35,794
Unbilled revenue	22,853	20,454
Allowance for doubtful accounts	(992)	(1,441)
Accounts receivable and unbilled revenue, net	$ 54,547	$ 54,807

Accrued Expenses and Other Li_3

Accrued Expenses and Other Liabilities (Details) - USD ($) $ in Thousands	Jun. 28, 2019	Dec. 28, 2018
Accrued Liabilities And Other Liabilities Current [Abstract]
Accrued compensation and benefits	$ 7,609	$ 5,012
Accrued bonuses	950	5,064
Accrued dividend payable	5,788	5,407
Acquisition earnout accruals	1,251	2,559
Deferred revenue	10,498	8,259
Accrued sales, use, franchise and VAT tax	2,222	3,077
Non-cash stock compensation accrual	538	872
Income tax payable	2,535	1,769
Other accrued expenses	1,723	2,479
Total accrued expenses and other liabilities	$ 33,114	$ 34,498

Leases (Narrative) (Details)

Leases (Narrative) (Details) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 28, 2019USD ($)	Jun. 28, 2019USD ($)
Lessee Lease Description [Line Items]
Weighted average remaining lease term	5 years 3 months 18 days	5 years 3 months 18 days
Weighted average discount rate	4.00%	4.00%
Operating lease payments	$ 0.7	$ 1.4
Lessee, operating lease not yet commenced description		As of June 28, 2019, the Company does not have any additional operating leases that have not yet commenced that create significant rights and obligations for the Company.
Five Year Opt-Out Option for London Office Lease [Member]
Lessee Lease Description [Line Items]
Weighted average remaining lease term	3 years 2 months 12 days	3 years 2 months 12 days
London Office Lease [Member]
Lessee Lease Description [Line Items]
Operating lease opt-out option	5 years	5 years
Minimum [Member]
Lessee Lease Description [Line Items]
Operating leases terms	1 year	1 year
Maximum [Member]
Lessee Lease Description [Line Items]
Operating leases terms	10 years	10 years

Leases (Components of Lease Exp

Leases (Components of Lease Expense) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 28, 2019	Jun. 28, 2019
Leases [Abstract]
Operating lease cost	$ 708	$ 1,398
Total net lease costs	$ 708	$ 1,398

Leases (Future Minimum Lease Pa

Leases (Future Minimum Lease Payments Under Non-Cancellable Operating Leases) (Details) - USD ($) $ in Thousands	Jun. 28, 2019	Dec. 29, 2018
Leases [Abstract]
2019 (excluding the six months ended June 28, 2019	$ 1,259
2020	2,057
2021	1,613
2022	1,371
2023	492
2024 and thereafter	1,705
Total lease payments	8,497
Less imputed interest	(884)
Total	$ 7,613	$ 9,000

Credit Facility (Narrative) (De

Credit Facility (Narrative) (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 28, 2019	Jun. 28, 2019	May 09, 2016	Feb. 28, 2012
Revolving line of credit facility [Member]
Line of Credit Facility [Line Items]
Borrowing capacity under credit facility			$ 45,000,000	$ 20,000,000
Additional borrowing capacity			$ 25,000,000
Maturity date		May 9, 2021
Pledge of capital stock to U.S. subsidiaries		100.00%
Pledge of capital stock to direct foreign subsidiaries		66.00%
Payment of principal	$ 3,000,000	$ 2,000,000
Outstanding balance	$ 4,500,000	$ 4,500,000
Interest rate	3.90%	3.90%
Revolving line of credit facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Line of Credit Facility [Line Items]
Margin percentage base rate		1.50%
Revolving line of credit facility [Member] | Base Rate [Member]
Line of Credit Facility [Line Items]
Margin percentage base rate		0.75%
Term Loan [Member]
Line of Credit Facility [Line Items]
Borrowing capacity under credit facility				$ 47,000,000

Stock Based Compensation (Narra

Stock Based Compensation (Narrative) (Details) $ / shares in Units, $ in Millions	3 Months Ended	6 Months Ended
	Jun. 28, 2019USD ($)$ / sharesshares	Jun. 28, 2019USD ($)$ / sharesshares
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted | shares		413,636
Weighted average grant-date fair value | $ / shares		$ 18.53
Shares outstanding | shares	985,258	985,258
Nonvested weighted average grant-date fair value | $ / shares	$ 17.38	$ 17.38
Compensation expense | $	$ 12.4	$ 12.4
Weighted average period		2 years 4 months 24 days
Common Stock Subject to Vesting Requirements [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted | shares	21,276
Weighted average grant-date fair value | $ / shares	$ 15.29
Shares outstanding | shares	109,293	109,293
Nonvested weighted average grant-date fair value | $ / shares	$ 18.94	$ 18.94
Compensation expense | $	$ 1.8	$ 1.8
Weighted average period		2 years

Shareholders' Equity (Narrative

Shareholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, shares in Thousands	3 Months Ended				6 Months Ended
	Jun. 28, 2019	Mar. 29, 2019	Jun. 29, 2018	Mar. 30, 2018	Jun. 28, 2019	Jun. 29, 2018
Equity, Class of Treasury Stock [Line Items]
Total cost	$ 1,440,000	$ 1,616,000		$ 964,000
Amount available under repurchase plan	3,900,000				$ 3,900,000
Stock repurchase authorized	$ 142,200,000				$ 142,200,000
Shares repurchased for employee net vesting obligations, shares	825		11		124	184
Shares repurchased for employee net vesting obligations, value	$ 14,000		$ 200,000		$ 2,400,000	$ 3,100,000
Dividend declared	$ 0.18
Dividend payment	$ 5,789,000		$ 5,396,000
Dividend declared, date of payment	Jul. 10, 2019
Minimum [Member]
Equity, Class of Treasury Stock [Line Items]
Dividend declared					$ 0.34
Maximum [Member]
Equity, Class of Treasury Stock [Line Items]
Dividend declared					$ 0.36
Share Repurchase Plan [Member]
Equity, Class of Treasury Stock [Line Items]
Repurchase of common stock	92				193	53
Purchase price per share	$ 15.59				$ 15.80	$ 18.33
Total cost	$ 1,400,000				$ 3,100,000	$ 1,000,000
Stock Appreciation Rights (SARs) [Member]
Equity, Class of Treasury Stock [Line Items]
SARs outstanding	2,900				2,900
Exercise price	$ 4				$ 4
Expiration date					Feb. 28, 2022

Transactions with Related Par_2

Transactions with Related Parties (Narrative) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 28, 2019	Mar. 29, 2019	Mar. 30, 2018	Jun. 28, 2019
Related Party Transaction [Line Items]
Total cost	$ 1,440	$ 1,616	$ 964
Director [Member]
Related Party Transaction [Line Items]
Repurchase of common stock				28
Total cost				$ 500
Purchase price per share				$ 16.25

Geographic and Group Informat_3

Geographic and Group Information (Geographic Revenue before Reimbursements) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018	Jun. 28, 2019	Jun. 29, 2018
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue before reimbursements from continuing operations	$ 73,521	$ 74,527	$ 140,676	$ 145,634
Revenue Before Reimbursements [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue before reimbursements from continuing operations	67,976	68,706	130,346	134,745
Revenue Before Reimbursements [Member] | North America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue before reimbursements from continuing operations	56,750	57,245	109,287	110,770
Revenue Before Reimbursements [Member] | International (Primarily European Countries) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue before reimbursements from continuing operations	$ 11,226	$ 11,461	$ 21,059	$ 23,975

Geographic and Group Informat_4

Geographic and Group Information (Long-Lived Assets Attributable To Geographic Area) (Details) - USD ($) $ in Thousands	Jun. 28, 2019	Dec. 28, 2018
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 116,054	$ 107,661
North America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	92,758	88,317
International (Primarily European Countries) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 23,296	$ 19,344

Geographic and Group Informat_5

Geographic and Group Information (Narrative) (Details) - USD ($) $ in Millions	Jun. 28, 2019	Dec. 28, 2018
Segment Reporting [Abstract]
Goodwill included in foreign assets	$ 14.2	$ 14.5
Operating lease right of use assets included in foreign assets	$ 4.8

Geographic and Group Informat_6

Geographic and Group Information (Revenue By Service Group) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2019	Jun. 29, 2018	Jun. 28, 2019	Jun. 29, 2018
Segment Reporting Information [Line Items]
Revenue before reimbursements from continuing operations	$ 73,521	$ 74,527	$ 140,676	$ 145,634
Revenue Before Reimbursements [Member]
Segment Reporting Information [Line Items]
Revenue before reimbursements from continuing operations	67,976	68,706	130,346	134,745
S&BT [Member] | Revenue Before Reimbursements [Member]
Segment Reporting Information [Line Items]
Revenue before reimbursements from continuing operations	35,718	37,816	68,988	72,955
EEA [Member] | Revenue Before Reimbursements [Member]
Segment Reporting Information [Line Items]
Revenue before reimbursements from continuing operations	$ 32,258	$ 30,890	$ 61,358	$ 61,790

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) $ in Thousands, £ in Millions	May 01, 2017USD ($)	Apr. 06, 2017GBP (£)	Oct. 31, 2017USD ($)	Jun. 28, 2019USD ($)	Jun. 29, 2018USD ($)	Jun. 28, 2019USD ($)	Jun. 29, 2018USD ($)
Business Acquisition [Line Items]
Non-cash stock compensation expense						$ 3,802	$ 4,412
Jibe Consulting, Inc [Member]
Business Acquisition [Line Items]
Effective date of acquisition	May 1, 2017
Purchase consideration	$ 5,400
Purchase consideration, common stock	$ 3,600
Common stock vesting period	4 years
Contingent consideration	$ 11,000
Contingent consideration performance period	18 months
Jibe Consulting, Inc [Member] | Cost of Sales [Member]
Business Acquisition [Line Items]
Non-cash stock compensation expense						200
Jibe Consulting, Inc [Member] | Selling Shareholder's [Member]
Business Acquisition [Line Items]
Cash compensation (expense) benefit				$ (45)	$ 4,600	1,000	$ 4,600
Jibe Consulting, Inc [Member] | Key Employees [Member]
Business Acquisition [Line Items]
Cash compensation (expense) benefit						$ 100
Jibe Consulting, Inc [Member] | Cash Contingent Consideration [Member]
Business Acquisition [Line Items]
Contingent consideration	$ 6,600
Jibe Consulting, Inc [Member] | Stock Based Contingent Consideration [Member]
Business Acquisition [Line Items]
Contingent consideration	$ 4,400
Aecus Limited [Member]
Business Acquisition [Line Items]
Effective date of acquisition		Apr. 6, 2017
Purchase consideration | £		£ 3.2
Contingent consideration performance period		12 months
Acquired percentage		100.00%
Aecus Limited [Member] | Cash Contingent Consideration [Member] | Sellers [Member]
Business Acquisition [Line Items]
Contingent consideration | £		£ 2.4
Aecus Limited [Member] | Cash Contingent Consideration [Member] | Key Personnel [Member]
Business Acquisition [Line Items]
Contingent consideration | £		0.3
Aecus Limited [Member] | Stock Based Contingent Consideration [Member] | Key Personnel [Member]
Business Acquisition [Line Items]
Contingent consideration | £		£ 0.3
The Chartered Institute of Management Accountants [Member]
Business Acquisition [Line Items]
Purchase consideration			$ 2,000