ORCID Profile
0000-0003-2503-9211
Current Organisations
Monash University
,
Monash University - Caulfield Campus
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Publisher: Wiley
Date: 13-02-2020
DOI: 10.1111/ACFI.12605
Publisher: Shima Publishing
Date: 18-04-2018
Publisher: Wiley
Date: 21-11-2011
Publisher: Emerald
Date: 24-06-2023
DOI: 10.1108/AAAJ-08-2021-5408
Abstract: The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on strategic and operational goals. The authors conducted a live case study of an NPO as the crises caused by the COVID-19 pandemic unfolded. Drawing on a sensemaking perspective that incorporates sensegiving, the authors develop a framework of five types of organisational sensemaking. The authors analyse weekly planning meetings during which managers discussed past performance, forecast performance and the forecast duration of current cash reserves. The authors show how three of the five types of organisational sensemaking helped to coordinate actions. The authors highlight how accounting information triggers organisational sensemaking processes but depending on the type of organisational sensemaking, accounting information has little further role. The authors also show that the stability of decisions depends on the types of organisational sensemaking. The authors show how coordination as a management control practice is enabled by organisational sensemaking within an NPO during a crisis. Organisational sensemaking enabled the agreement of actions, which enabled coordination. Accounting practices provided trigger mechanisms to facilitate organisational sensemaking. Since this study is the first to examine sensemaking processes and accounting practices in coordination in an NPO in a pandemic, the authors contribute to the limited research on NPOs during crises and on the management control practice of coordination. The authors extend the accounting literature on sensemaking by showing that, whilst accounting triggers organisational sensemaking, accounting is only implicated in one type of organisational sensemaking and by revealing the different outcomes of the different types of organisational sensemaking.
Publisher: Informa UK Limited
Date: 08-2020
Publisher: Wiley
Date: 03-2009
Publisher: Emerald
Date: 10-05-2021
DOI: 10.1108/AAAJ-09-2020-4919
Abstract: The purpose of this paper is to explore the role of accounting in shaping charities' financial resilience during the COVID-19 crisis. A case study of a charity was conducted. The financial resilience framework (Barbera et al. , 2017) was applied to explore how accounting contributes to charities' capacity to cope with crises. The results show how the accounting practices of budgeting, forecasting and performance reporting (financial and nonfinancial), as well as “accounting talk,” form part of the anticipatory and coping capacities that provided the charity the financial resilience to navigate the COVID-19 crisis. The paper evidences the important role accounting plays in establishing financial resilience to help charities cope with crises, particularly the importance of having accounting practices established prior to a crisis and accounting information forming part of managers' discussions. The study also demonstrates that financial reserves have an important buffering capacity role. This is the first paper to examine the role of accounting within a charity during an economic crisis. The authors explore the role of accounting in shaping a charity's financial resilience and demonstrate the applicability of the financial resilience framework to a sudden, unexpected crisis such as COVID-19. They extend the accounting talk literature by highlighting its importance to a charity and during a crisis.
Publisher: Emerald
Date: 13-04-2015
Abstract: – Drawing on the resource-based view (RBV), the purpose of this paper is to develop a framework and instrument to measure the organisational capabilities of university schools/departments. In doing so, this study provides evidence of the way competitive resources are bundled to generate organisational capabilities that give university schools/departments a sustainable competitive advantage. – A questionnaire to measure the resources that contribute to the capabilities of university schools/departments was developed. Constructs were determined, and the questionnaire was refined based on an analysis of responses from 166 Heads of schools/departments across all 39 Australian public universities. – Heads conceive of the development of capabilities within their schools/departments along the core operating functions of research, teaching, and networking. Reliability and supplementary analysis confirm these constructs have strong convergent and discriminant validity as well as internal consistency. – The findings confirm that effective management and coordination of research, teaching, and networking with important stakeholders are keys to success. The framework and instrument developed in this paper also provides the opportunity to investigate university performance through the perspective of the RBV, which will enhance the understanding of the determinants of universities’ performance. – The framework and questionnaire developed in this study can be utilised by Heads as a diagnostic tool to gain an understanding of their department’s/school’s organisational capabilities in the areas of research, teaching, and networking. – This paper is the first study to develop a framework and questionnaire to measure organisational capabilities for university academic schools/departments.
Publisher: Wiley
Date: 24-01-2013
Publisher: Springer Netherlands
Date: 2010
Publisher: Springer Netherlands
Date: 2010
Publisher: Springer Netherlands
Date: 2010
Publisher: Wiley
Date: 10-2005
DOI: 10.1111/J.1365-2788.2005.00746.X
Abstract: Despite research that has investigated whether the financial benefits of open employment exceed the costs, there has been scant research as to the effect sheltered and open employment have upon the quality of life of participants. The importance of this research is threefold: it investigates outcomes explicitly in terms of quality of life the s le size is comparatively large and it uses an established and validated questionnaire. One hundred and seventeen people with intellectual disability (ID) who were employed in either open or sheltered employment by disability employment agencies were interviewed. Quality of life was assessed using the Quality of Life Questionnaire. After making an initial assessment to see whether the outcomes achieved depended on type of employment, quality of life scores were analyzed controlling for participants' level of functional work ability (assessed via the Functional Assessment Inventory). The results showed that participants placed in open employment reported statistically significant higher quality of life scores. When the s le was split based upon participants' functional work ability, the type of employment had no effect on the reported quality of life for participants with a low functional work ability. However, for those participants with a high functional work ability, those in open employment reported statistically significantly higher quality of life. The results of this study support the placement of people with ID with high functional work ability into open employment. However, a degree of caution needs to be taken in interpreting the results presented given the disparity in income levels between the two types of employment.
Publisher: Wiley
Date: 10-06-2010
Publisher: Elsevier BV
Date: 2003
Publisher: Springer Netherlands
Date: 2010
Publisher: Wiley
Date: 07-02-2012
Publisher: Informa UK Limited
Date: 12-2012
Publisher: Wiley
Date: 02-05-2020
DOI: 10.1111/ACFI.12365
Publisher: Elsevier BV
Date: 12-2007
Publisher: Wiley
Date: 07-04-2019
DOI: 10.1111/ACFI.12477
Publisher: Wiley
Date: 15-05-2021
DOI: 10.1111/ACFI.12645
Publisher: Emerald
Date: 07-06-2022
DOI: 10.1108/AAAJ-08-2020-4851
Abstract: This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises. The authors adopt a revelatory case approach to provide empirical ex les of the insights that paradox theory can provide. This paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities. This paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis. This paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity.
Publisher: Wiley
Date: 12-12-2012
DOI: 10.1111/J.1365-2788.2011.01486.X
Abstract: Historically, intervention programmes in intellectual and developmental disabilities have targeted the in idual's special needs independent of the family and environmental context. This trend has been changing over the past two decades. This paper presents a literature review on changing trends in family support and the development of family quality of life (FQOL) and intellectual disability from a construct to a theory. The evolution of research in quality of life from the perspective of the in idual with the disability to the family is described. A description of the development of FQOL measures is included, specifically an introduction and comparison of the two leading comprehensive initiatives on measuring FQOL - international FQOL project and the FQOL initiative of the Beach Center on Disability, in the USA. This paper provides the conceptual background and context to the other papers presented in this special issue, which focus on FQOL measurement in specific contexts.
No related grants have been discovered for Ralph Kober.