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
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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Multi-person judgement in management accounting. Improved managerial judgements can facilitate more efficient/effective resource allocation within organizations, significantly increasing Australian companies' competitiveness. Our project therefore benefits a range of stakeholder groups such as shareholders and employees. Also, by drawing on theories from different disciplines (accounting, social psychology), this project increases our understanding of how accounting information can encourage man ....Multi-person judgement in management accounting. Improved managerial judgements can facilitate more efficient/effective resource allocation within organizations, significantly increasing Australian companies' competitiveness. Our project therefore benefits a range of stakeholder groups such as shareholders and employees. Also, by drawing on theories from different disciplines (accounting, social psychology), this project increases our understanding of how accounting information can encourage managers to behave in a socially desirable manner, such as adopting a conciliatory approach during negotiation. Other benefits include the training of future researchers and raising Australia's profile in accounting research.Read moreRead less
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
Developing a Model for the Evaluation of Australian Public Private Partnerships. The primary aim of this research project is to improve the long-term evaluation of Australian Public Private Partnerships (PPPs). Growing commitments by governments to the use of PPPs to deliver infrastructure-based services have created an urgent need for the development of evaluation systems to ensure that PPPs deliver efficiency and effectiveness for taxpayers as claimed. Further there is a need to ensure that th ....Developing a Model for the Evaluation of Australian Public Private Partnerships. The primary aim of this research project is to improve the long-term evaluation of Australian Public Private Partnerships (PPPs). Growing commitments by governments to the use of PPPs to deliver infrastructure-based services have created an urgent need for the development of evaluation systems to ensure that PPPs deliver efficiency and effectiveness for taxpayers as claimed. Further there is a need to ensure that the quality of welfare-based services is not diminished through the use of PPPs.
A key outcome of this research is the development of a theoretically and empirically based post project evaluation model, developed with full support from key stakeholders, including Auditors-General and Public Accounts Committees.Read moreRead less
InformationTechnology (IT) Audit Methodologies in the Australian Public Sector: Addressing Mandatory Requirements of International Standards. The primary benefit occurs in relation to National Research Priority 3: Frontier Technologies for Building and Transforming Australian Industries, notably Priority Goal 'Smart Information Use', as it will enable more sophisticated and accurate assessments of current IT audit methodologies. In turn, these improvements will enable more effective IT audits by ....InformationTechnology (IT) Audit Methodologies in the Australian Public Sector: Addressing Mandatory Requirements of International Standards. The primary benefit occurs in relation to National Research Priority 3: Frontier Technologies for Building and Transforming Australian Industries, notably Priority Goal 'Smart Information Use', as it will enable more sophisticated and accurate assessments of current IT audit methodologies. In turn, these improvements will enable more effective IT audits by government audit offices in Australia, bringing reduced risk and increased efficiency to organisations subject to audit, as well as increasing conformance with the new accounting and auditing standards. Furthermore, all Australian citizens, (the indirect clients of public sector audit services), will benefit from well-managed program-delivery systems.Read moreRead less