The Balanced Scorecard: A Strategic Management Accounting Tool for Scenario Thinking and Strategic Decision Making. This project examines the use of models based on the balanced scorecard in scenario thinking and strategic decision making. The Balanced Scorecard is a set of financial and non-financial performance measures. Managers can refine their model about the critical cause-effect relations in the firm by scanning balanced scorecard reports. They can use this model for generating scenario ....The Balanced Scorecard: A Strategic Management Accounting Tool for Scenario Thinking and Strategic Decision Making. This project examines the use of models based on the balanced scorecard in scenario thinking and strategic decision making. The Balanced Scorecard is a set of financial and non-financial performance measures. Managers can refine their model about the critical cause-effect relations in the firm by scanning balanced scorecard reports. They can use this model for generating scenarios and making strategic decisions. This proposal responds to calls for focussed research on systems like the Balanced Scorecard that have "the potential to provide planners with a way of expressing and testing a sophisticated model of cause-effect in the organisation." Read moreRead less
Strategizing and Management Accounting Control: Comparing and Contrasting Australian and Japanese Practices. Organisations invest significant resources in the development of formal strategic plans, as well as management accounting control systems (MACS) to facilitate their implementation. Yet we know very little about the practices connecting MACS to the realisation of organisational strategies. This study intends to examine these practices by using field research to compare and contrast pract ....Strategizing and Management Accounting Control: Comparing and Contrasting Australian and Japanese Practices. Organisations invest significant resources in the development of formal strategic plans, as well as management accounting control systems (MACS) to facilitate their implementation. Yet we know very little about the practices connecting MACS to the realisation of organisational strategies. This study intends to examine these practices by using field research to compare and contrast practices in Australian and Japanese organisations. Such research will contribute to the national benefit by highlighting 'best' practice in relation to the use of MACS in achieving strategic goals/change, contributing to an innovative Australian business culture.
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Developing Management Control Systems for SMEs using the Theory of Constraints. The Theory of Constraints (TOC) has helped organisations to move from a mindset of maximising efficiency and production to a new paradigm built around smoothness of flow and maximisation of throughput. Typically it is used for manufacturing management to improve factory floor operations in large companies. To achieve its full potential in small and medium enterprises (SME's) they need to align their management contro ....Developing Management Control Systems for SMEs using the Theory of Constraints. The Theory of Constraints (TOC) has helped organisations to move from a mindset of maximising efficiency and production to a new paradigm built around smoothness of flow and maximisation of throughput. Typically it is used for manufacturing management to improve factory floor operations in large companies. To achieve its full potential in small and medium enterprises (SME's) they need to align their management control systems with the TOC approach. Using an action research approach this project will meet these challenges. In particular, an exemplar accounting and performance measurement system will be designed for planning, control and decision-making.Read moreRead less
Design and Implementation of a Clinical Services Performance Management Model. This project aims to develop and test the efficacy of a balanced scorecard-based performance management model in a large public hospital. The project seeks to address significant performance management issues in the health care sector associated with the need to balance clinical care quality and resource management in an environment where conventional performance measurement systems are inadequate. The outcome will ....Design and Implementation of a Clinical Services Performance Management Model. This project aims to develop and test the efficacy of a balanced scorecard-based performance management model in a large public hospital. The project seeks to address significant performance management issues in the health care sector associated with the need to balance clinical care quality and resource management in an environment where conventional performance measurement systems are inadequate. The outcome will be a performance management model developed in collaboration with clinicians, field tested experimentally in a range of clinical settings and evaluated for effectiveness. The outcomes of the project will make a substantive contribution to the development of 'best practice' management protocols in the health care sector as well as a significant and innovative contribution to the management control literature.
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An empirical analysis of structural cost management decision making. This study analyses the rationale adopted by firms in implementing cost management choices with significant social and economic consequences. Layoffs, across-the-board cost cuts and off-shoring are significant influences on workforce participation levels in the Australian economy. This study explores the factors associated with firms and managers that lead to systematic preferences for certain types of cost management respons ....An empirical analysis of structural cost management decision making. This study analyses the rationale adopted by firms in implementing cost management choices with significant social and economic consequences. Layoffs, across-the-board cost cuts and off-shoring are significant influences on workforce participation levels in the Australian economy. This study explores the factors associated with firms and managers that lead to systematic preferences for certain types of cost management responses. In analysing these decisions in a range of organizational settings, and seeking to establish best practice benchmarks in innovative cost management practice, this study directly supports the government's workforce participation agenda. Read moreRead less
Visualising Value in Australian Organisations: Case Studies in Extended Performance Management, Measurement and Reporting. This research positions and develops Australia at the forefront of the knowledge economy. Participating organisations will realise insights into their invisible resources and improve their understanding of the performance, utilisation and productivity of their intangible resources. Corporate social responsibility and social and environmental management are recognized as cruc ....Visualising Value in Australian Organisations: Case Studies in Extended Performance Management, Measurement and Reporting. This research positions and develops Australia at the forefront of the knowledge economy. Participating organisations will realise insights into their invisible resources and improve their understanding of the performance, utilisation and productivity of their intangible resources. Corporate social responsibility and social and environmental management are recognized as crucial to the contemporary organisation and this research provides a means of managing, measuring and reporting these perspectives, enhancing Australia's reputation and long-term economic sustainability. Read moreRead less