Performance Management using Balanced Scorecards to Improve the Performance of Australian Manufacturing Organizations. The balanced scorecard is a performance management technique that has been promoted to assist managers of Australian manufacturing companies improve the performance of their organizations. However, there is little empirical evidence to support an association between scorecards and enhanced performance and there is much to be discovered about how they promote effective outcomes. ....Performance Management using Balanced Scorecards to Improve the Performance of Australian Manufacturing Organizations. The balanced scorecard is a performance management technique that has been promoted to assist managers of Australian manufacturing companies improve the performance of their organizations. However, there is little empirical evidence to support an association between scorecards and enhanced performance and there is much to be discovered about how they promote effective outcomes. This study provides a significant conceptual advance by proposing that scorecards will enhance performance when they are 'comprehensive' in design. This enhancement in performance occurs as comprehensiveness assists product innovation and aligns manufacturing with strategy. The theoretical and empirical outcomes of the research are significant as the appropriate application of balanced scorecards can assist Australian firms compete effectively in global markets.Read moreRead less
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
Strategic Resource Management in the Twenty-First Century: an Australian Perspective. Strategic resource management (SRM) is evolving rapidly due to the information revolution. Much is claimed for 'good' SRM but there is little hard evidence to support these claims. This project will develop theoretical frameworks to codify the multi-disciplinary nature of SRM, empirically gather data on SRM practices by questionnaire and interview surveys, benchmark firms and identify exemplars of best practi ....Strategic Resource Management in the Twenty-First Century: an Australian Perspective. Strategic resource management (SRM) is evolving rapidly due to the information revolution. Much is claimed for 'good' SRM but there is little hard evidence to support these claims. This project will develop theoretical frameworks to codify the multi-disciplinary nature of SRM, empirically gather data on SRM practices by questionnaire and interview surveys, benchmark firms and identify exemplars of best practice. The results of the research will be published annually in a monograph for dissemination to Australian senior management. Significant findings will be published in academic journals.Read moreRead less
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
Enhancing integrated reporting: implications for internal and external reporting and assurance. There is an increasing global demand for companies to prepare integrated reports that includes both financial and nonfinancial information. This project uses a multidisciplinary approach to provide evidence on the claimed benefits of integrated reporting to inform the development of an international integrated reporting and assurance framework.
The ties that bind: fraudulent groups, collective action and fraud risk. This project investigates fraud in contemporary Australia. Drawing on multiple data sources including interviews with convicted fraud perpetrators, the study examines the opportunities, motivations and rationalisations of groups engaged in fraud and offers insights to improve the detection and prevention of fraud in practice.
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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Strategic Archetypes, Knowledge Management Practices and Knowledge Processes in the Provision of Assurance and Consulting Services. The Big 5 accounting firms have restructured fundamentally in the last two decades. They are now multi-product, knowledge-intensive firms that need to match their competitive strategy with their knowledge management practices in order to achieve high levels of firm performance. We know little about these contingent fits. By comparing a sample of the Big 5 account ....Strategic Archetypes, Knowledge Management Practices and Knowledge Processes in the Provision of Assurance and Consulting Services. The Big 5 accounting firms have restructured fundamentally in the last two decades. They are now multi-product, knowledge-intensive firms that need to match their competitive strategy with their knowledge management practices in order to achieve high levels of firm performance. We know little about these contingent fits. By comparing a sample of the Big 5 accounting firms with comparable consulting firms, this project seeks to understand what types of knowledge management practices provide the best fit for particular strategic archetypes. The study therefore shows how ?good? or ?poor? fits between strategy and knowledge management practices impact on project performance.Read moreRead less
Corporate Transparency in the Asia Pacific Region: Factors Explaining Differences in Financial Disclosure Levels. The adequacy of corporate transparency, as evidenced by relevant disclosures and accounting measurement policies, is of concern to investors and regulators worldwide but notably in respect of companies located in the Asia Pacific region following the Asian financial crisis. The aim of this project is to assess financial disclosure levels in major countries in the region against reco ....Corporate Transparency in the Asia Pacific Region: Factors Explaining Differences in Financial Disclosure Levels. The adequacy of corporate transparency, as evidenced by relevant disclosures and accounting measurement policies, is of concern to investors and regulators worldwide but notably in respect of companies located in the Asia Pacific region following the Asian financial crisis. The aim of this project is to assess financial disclosure levels in major countries in the region against recognised benchmarks especially International Accounting Standards and to evaluate the significance of factors associated with differences in disclosure levels. The results of this study will provide valuable insights for Australian standard setters as well as the IASB, IOSCO and the World Bank.Read moreRead less
Global convergence to International Financial Reporting Standards : factors explaining compliance with and impact of changing standards. The major benefit of this research is that it assesses the extent to which Australia's epoch-making switch to International Financial Reporting Standards in 2005 has been successful in practice relative to similar developments in the EU and elsewhere. Further, the research measures the actual quantitative impact of the change in accounting standards to assess w ....Global convergence to International Financial Reporting Standards : factors explaining compliance with and impact of changing standards. The major benefit of this research is that it assesses the extent to which Australia's epoch-making switch to International Financial Reporting Standards in 2005 has been successful in practice relative to similar developments in the EU and elsewhere. Further, the research measures the actual quantitative impact of the change in accounting standards to assess whether or not the change has been significant from the standpoint of making international comparisons of Australian corporate performance. Thus important evidence is provided about the outcomes of Australia's global convergence initiative, how we compare with our major trading partners, and the key change factors involved.Read moreRead less