The role of Activity-based costing within the Defence Forces. The aim of the research project is to enhance understanding of the implementation processes involved in the effective application of Activity-based Cost Management (ABCM) within Defence Organizations. A framework is developed that draws on organizational theories as they relate to behavioral implementation factors and change management. The research proposes that the beneficial effects of ABCM require attention to behavioral and org ....The role of Activity-based costing within the Defence Forces. The aim of the research project is to enhance understanding of the implementation processes involved in the effective application of Activity-based Cost Management (ABCM) within Defence Organizations. A framework is developed that draws on organizational theories as they relate to behavioral implementation factors and change management. The research proposes that the beneficial effects of ABCM require attention to behavioral and organizational factors during the early stages of implementation. Attention to several of these factors provides the basis to overcome resistance to change in early implementation, while attention to others ensures sustained development and acceptance of ABCM.Read moreRead less
Developing a Resource Allocation Framework to support more effective police investigations of major crime. The project addresses National Research Priority 4: Safeguarding Australia. This priority has a goal to protect Australia from terrorism and crime. Improving resource allocation decisions will enable police resources to be more effective in detecting and preventing crime. The project addresses the goal of all police agencies to reduce crime by enhancing the capability to manage resources mo ....Developing a Resource Allocation Framework to support more effective police investigations of major crime. The project addresses National Research Priority 4: Safeguarding Australia. This priority has a goal to protect Australia from terrorism and crime. Improving resource allocation decisions will enable police resources to be more effective in detecting and preventing crime. The project addresses the goal of all police agencies to reduce crime by enhancing the capability to manage resources more efficiently and effectively. This requires a more innovative culture that uses the available management information intelligently to make better (in terms of outcomes) resource allocation decisions. 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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Risk management systems and implications for carbon emission reporting and reduction: a study of Australian carbon intensive firms. This research will help Australian firms develop more efficient and effective governance over the risk management and reporting on greenhouse gas (GHG) emissions. Consequently, higher quality decision-making and resource usage at the firm, market and community levels will occur as firms are identified by their GHG emission activities and outcomes.
Climate Risk Disclosure: Developing Measures for Best Practice . This project aims to investigate how firms should disclose the impact of climate-related risk on financial statements, the contribution of their own activities to climate risk and a best practice set of quantifiable metrics that can be assured by auditors. The aims will be achieved through surveys of chief financial officers and auditors and generation of input-output models at the firm level. The outcomes will benefit accountants ....Climate Risk Disclosure: Developing Measures for Best Practice . This project aims to investigate how firms should disclose the impact of climate-related risk on financial statements, the contribution of their own activities to climate risk and a best practice set of quantifiable metrics that can be assured by auditors. The aims will be achieved through surveys of chief financial officers and auditors and generation of input-output models at the firm level. The outcomes will benefit accountants and auditors who calibrate these impacts, and regulators such as the Australian Accounting Standards Board and Auditing and Assurance Standards Board, in developing accounting disclosure and auditing standards. It is vital to investors, insurers and governments for efficient resource allocation and planning. Read moreRead less
Carbon accounting for managed urban environments: creating a conceptual process-based model. This project will develop a process-based model of the carbon cycle of a complex urban system - Royal Botanic Gardens (RBG), Melbourne, and validate the model in the RBG, Sydney. It will test alternative means by which carbon emissions information may be reported to provide information that is useful for the decisions made by diverse stakeholders.
The reliability of corporate reporting of greenhouse gas estimates: Determinants, consequences, training for accountants and policy Initiatives. Fundamental to the successful re-allocation of resources to address climate change is that greenhouse gas estimates reported by firms are reliable. The first outcome from this research is the development of tools to assist and train the Australian accountancy profession in the estimation of reliable emissions. The second outcome is identification of fac ....The reliability of corporate reporting of greenhouse gas estimates: Determinants, consequences, training for accountants and policy Initiatives. Fundamental to the successful re-allocation of resources to address climate change is that greenhouse gas estimates reported by firms are reliable. The first outcome from this research is the development of tools to assist and train the Australian accountancy profession in the estimation of reliable emissions. The second outcome is identification of factors associated with the inaccuracy and bias of greenhouse gas emissions reported by companies and the consequences of the inaccuracies for the share market's valuation of emission liabilities. These research findings will identify issues that need to be addressed by regulators to ensure that the greenhouse gas estimates reported by companies are reliable.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
Impacts of International Financial Reporting Standards adoption on cost of equity capital, financial statement value-relevance, and firms' financing and investment strategies. The project's insights will assist policy makers to assess, progress and promote approaches to global economic and governance policy reforms. AIFRS adoption disturbs the financial markets equilibria previously struck under Australian accounting standards. Understanding this impact helps underpin micro- and macro- economi ....Impacts of International Financial Reporting Standards adoption on cost of equity capital, financial statement value-relevance, and firms' financing and investment strategies. The project's insights will assist policy makers to assess, progress and promote approaches to global economic and governance policy reforms. AIFRS adoption disturbs the financial markets equilibria previously struck under Australian accounting standards. Understanding this impact helps underpin micro- and macro- economic strategies and policy developments relying upon the role of financial reporting. It also assists capital markets to adapt to the new reporting environment, thus increasing capital allocation effectiveness and efficiency.
Australia's position as an early IFRS adopting nation enables the project to facilitate Australia's international leadership in global economic policy development. Read moreRead less
Management control systems for effective information sharing and security in government organisations. The project investigates how government agencies can achieve effective information sharing and security practices through management control systems that include the latest information technology developments. The project will help government agencies to improve their information sharing and security practices by using better control systems.