There has recently been a small but growing stream of MCS research investigating the MCS-strategy... more There has recently been a small but growing stream of MCS research investigating the MCS-strategy link from the resource-based view (RBV) perspective. There have also been studies independently focusing on the role of MCS use in supporting strategy implem
Literature shows that female (male) managers are more likely to adopt a transformational (transac... more Literature shows that female (male) managers are more likely to adopt a transformational (transactional) leadership style, as well as make greater (lesser) use of information for decision‐making. We draw on this research to investigate whether gender is related to a manager's use of management control systems (MCS) and performance measures. We surveyed the head of school of all schools across all Australian public universities. Our results indicate that females use MCS in an interactive manner to a greater extent than their male counterparts and make greater use of non‐financial performance measures. We conclude with contributions to theory and practice.
There is few papers that analyse South East Asian firm board size and this paper adds to this lit... more There is few papers that analyse South East Asian firm board size and this paper adds to this literature; focusing on the larger listed firms in Hong Kong, Indonesia,
Invoking a resource-based view (RBV), this study investigates relationships between management co... more Invoking a resource-based view (RBV), this study investigates relationships between management control systems (MCSs) use, including information use from performance measurement systems (PMSs), and organisational capabilities in the context of academic units of Australian universities. Increased competition and attention to distinctive capabilities amongst universities, particularly at their strategic operating unit level of a Faculty1 or School2, provides the setting for application of this theoretic perspective. Based on a questionnaire survey of all Faculty Deans and Heads of Schools in all 39 universities in Australia, evidence is provided on relationships between diagnostic and interactive use of MCSs, attention given to imposed and discretionary types of PMS information, the strength of capabilities of the academic unit and, in turn, overall performance of the academic unit. Highlights of findings are that Heads/Deans conceived capabilities of their unit in functional dimensio...
Efficiency measurement is at the heart of most management accounting functions. Data envelopment ... more Efficiency measurement is at the heart of most management accounting functions. Data envelopment analysis (DEA) is a linear programming technique used to measure relative efficiency of organisational units referred in DEA literature as decision making units (DMUs). Universities are complex organisations involving multiple inputs and outputs (Abbott & Doucouliagos, 2008). There is no agreement in identifying and measuring the inputs and outputs of higher education institutes (Avkiran, 2001). Hence, accurate efficiency measurement in such complex institutes needs rigorous research. Prior DEA studies have investigated the application of the technique at university (Avkiran, 2001; Abbott & Doucouliagos, 2003; Abbott & Doucouliagos, 2008) or department/school (Beasley, 1990; Sinuany-Stern, Mehrez & Barboy, 1994) levels. The organisational unit that has control and hence the responsibility over inputs and outputs is the most appropriate decision making unit (DMU) for DEA to provide useful...
Invoking the resource-based view (RBV), this study investigates relationships between management ... more Invoking the resource-based view (RBV), this study investigates relationships between management control systems (MCSs) use, including information use from performance measurement systems (PMSs), and organisational capabilities in the context of academic units of Australian universities. Increased competition and attention to distinctive capabilities amongst universities, particularly at their strategic operating unit level of Schools 1, provides the setting for application of this theoretic perspective. The objective of this study is to model various relationships between diagnostic and interactive use of MCSs, attention given to centrally-imposed and discretionary types of PMS information, the strength of capabilities of the academic unit and, in turn, performance of the academic units. This objective is investigated using a field survey in which a mail survey instrument is administered to a census of all Heads of Schools in all 39 universities in Australia. Valid responses were r...
This study employs a widely used attributes of effective teachers framework to guide the coding o... more This study employs a widely used attributes of effective teachers framework to guide the coding of written feedback of students (n =169) enrolled in highly rated (top 25 per cent) business units at a large Australian University. This framework also underpins the theoretical interpretation of the data. By focusing on student feedback about effective business teachers, the aim of this study is to identify the most important attributes of these teachers from the perspective of satisfied student. The data is part of a larger survey of student evaluations of teaching and units. Findings from the analysis of feedback from highly-satisfied students reveals that the top five attributes of effective business teachers are related to classroom performance – creative and interesting, knowledgeable, effective communicator, sensitive and persistent, and enthusiastic. The findings provide insights to teachers, students and university administrators. A recommendation for future research is provided.
Drawing on upper echelon theory and focusing on the context of higher education reforms in Austra... more Drawing on upper echelon theory and focusing on the context of higher education reforms in Australia within new public management in university faculties/colleges, this study investigates the diagnostic versus interactive uses of management control systems by Deans/Pro-Vice Chancellors of Faculties/Colleges (hereafter called Faculty PVCs). It seeks to identify how the professional and experiential characteristics of these senior academic executives and the structure of their Faculty, impact on their managerial and collegial orientation as reflected in their approach to using management controls. A mail survey of Faculty PVCs is conducted amongst a census of all Faculties/Colleges of all universities in Australia. Supplementing this survey are semi-structured interviews with the PVC of the business and science Faculty at a large Australian university. Results reveal that PVCs who have had a longer career in higher education tend to use MCSs more interactively (or collegially). There ...
... This practice seems to continue to the present time. For example, Naranjo-Gil and Hartman (20... more ... This practice seems to continue to the present time. For example, Naranjo-Gil and Hartman (2006) use the term MAS in a study that covers broader issues than MAS. ... Bisbe and Otley 2004; Henri 2006; Kober et al. 2003, 2007; Naranjo-Gil and Hartmann 2006). ...
ABSTRACT Abstract The accounting history literature expounds the role of imperial connection on t... more ABSTRACT Abstract The accounting history literature expounds the role of imperial connection on the transfer of Western accountancy concepts and practices to developing countries. An emerging theme within this literature is the shift in imperial power from Britain to USA over the last century and the ramifications of this shift on accountancy globally. Using a framework developed by prior research for investigating the transfer of accountancy across countries, this study examines historical developments of accounting practice, education and professional training in Ethiopia (from 1905 to 2011) in the light of the country’s interactions with Britain and the USA. These interactions facilitated Ethiopia’s continued importation of British accountancy practice and professional training contemporaneously with importation of accounting education from the USA. Over the past two decades, Ethiopia has been undertaking accounting reforms as part of economic policy reforms in pursuit of neo-liberal economic ideals. In response to shifting priorities of transnational actors, Ethiopia continued trialling policy initiatives that are yet to yield a stable equilibrium with coherent links of accounting education, practice and professional training. Keywords - Accounting education, accounting history, accounting practice, accounting profession, Ethiopia, IFRS, ROSC
There has recently been a small but growing stream of MCS research investigating the MCS-strategy... more There has recently been a small but growing stream of MCS research investigating the MCS-strategy link from the resource-based view (RBV) perspective. There have also been studies independently focusing on the role of MCS use in supporting strategy implem
Literature shows that female (male) managers are more likely to adopt a transformational (transac... more Literature shows that female (male) managers are more likely to adopt a transformational (transactional) leadership style, as well as make greater (lesser) use of information for decision‐making. We draw on this research to investigate whether gender is related to a manager's use of management control systems (MCS) and performance measures. We surveyed the head of school of all schools across all Australian public universities. Our results indicate that females use MCS in an interactive manner to a greater extent than their male counterparts and make greater use of non‐financial performance measures. We conclude with contributions to theory and practice.
There is few papers that analyse South East Asian firm board size and this paper adds to this lit... more There is few papers that analyse South East Asian firm board size and this paper adds to this literature; focusing on the larger listed firms in Hong Kong, Indonesia,
Invoking a resource-based view (RBV), this study investigates relationships between management co... more Invoking a resource-based view (RBV), this study investigates relationships between management control systems (MCSs) use, including information use from performance measurement systems (PMSs), and organisational capabilities in the context of academic units of Australian universities. Increased competition and attention to distinctive capabilities amongst universities, particularly at their strategic operating unit level of a Faculty1 or School2, provides the setting for application of this theoretic perspective. Based on a questionnaire survey of all Faculty Deans and Heads of Schools in all 39 universities in Australia, evidence is provided on relationships between diagnostic and interactive use of MCSs, attention given to imposed and discretionary types of PMS information, the strength of capabilities of the academic unit and, in turn, overall performance of the academic unit. Highlights of findings are that Heads/Deans conceived capabilities of their unit in functional dimensio...
Efficiency measurement is at the heart of most management accounting functions. Data envelopment ... more Efficiency measurement is at the heart of most management accounting functions. Data envelopment analysis (DEA) is a linear programming technique used to measure relative efficiency of organisational units referred in DEA literature as decision making units (DMUs). Universities are complex organisations involving multiple inputs and outputs (Abbott & Doucouliagos, 2008). There is no agreement in identifying and measuring the inputs and outputs of higher education institutes (Avkiran, 2001). Hence, accurate efficiency measurement in such complex institutes needs rigorous research. Prior DEA studies have investigated the application of the technique at university (Avkiran, 2001; Abbott & Doucouliagos, 2003; Abbott & Doucouliagos, 2008) or department/school (Beasley, 1990; Sinuany-Stern, Mehrez & Barboy, 1994) levels. The organisational unit that has control and hence the responsibility over inputs and outputs is the most appropriate decision making unit (DMU) for DEA to provide useful...
Invoking the resource-based view (RBV), this study investigates relationships between management ... more Invoking the resource-based view (RBV), this study investigates relationships between management control systems (MCSs) use, including information use from performance measurement systems (PMSs), and organisational capabilities in the context of academic units of Australian universities. Increased competition and attention to distinctive capabilities amongst universities, particularly at their strategic operating unit level of Schools 1, provides the setting for application of this theoretic perspective. The objective of this study is to model various relationships between diagnostic and interactive use of MCSs, attention given to centrally-imposed and discretionary types of PMS information, the strength of capabilities of the academic unit and, in turn, performance of the academic units. This objective is investigated using a field survey in which a mail survey instrument is administered to a census of all Heads of Schools in all 39 universities in Australia. Valid responses were r...
This study employs a widely used attributes of effective teachers framework to guide the coding o... more This study employs a widely used attributes of effective teachers framework to guide the coding of written feedback of students (n =169) enrolled in highly rated (top 25 per cent) business units at a large Australian University. This framework also underpins the theoretical interpretation of the data. By focusing on student feedback about effective business teachers, the aim of this study is to identify the most important attributes of these teachers from the perspective of satisfied student. The data is part of a larger survey of student evaluations of teaching and units. Findings from the analysis of feedback from highly-satisfied students reveals that the top five attributes of effective business teachers are related to classroom performance – creative and interesting, knowledgeable, effective communicator, sensitive and persistent, and enthusiastic. The findings provide insights to teachers, students and university administrators. A recommendation for future research is provided.
Drawing on upper echelon theory and focusing on the context of higher education reforms in Austra... more Drawing on upper echelon theory and focusing on the context of higher education reforms in Australia within new public management in university faculties/colleges, this study investigates the diagnostic versus interactive uses of management control systems by Deans/Pro-Vice Chancellors of Faculties/Colleges (hereafter called Faculty PVCs). It seeks to identify how the professional and experiential characteristics of these senior academic executives and the structure of their Faculty, impact on their managerial and collegial orientation as reflected in their approach to using management controls. A mail survey of Faculty PVCs is conducted amongst a census of all Faculties/Colleges of all universities in Australia. Supplementing this survey are semi-structured interviews with the PVC of the business and science Faculty at a large Australian university. Results reveal that PVCs who have had a longer career in higher education tend to use MCSs more interactively (or collegially). There ...
... This practice seems to continue to the present time. For example, Naranjo-Gil and Hartman (20... more ... This practice seems to continue to the present time. For example, Naranjo-Gil and Hartman (2006) use the term MAS in a study that covers broader issues than MAS. ... Bisbe and Otley 2004; Henri 2006; Kober et al. 2003, 2007; Naranjo-Gil and Hartmann 2006). ...
ABSTRACT Abstract The accounting history literature expounds the role of imperial connection on t... more ABSTRACT Abstract The accounting history literature expounds the role of imperial connection on the transfer of Western accountancy concepts and practices to developing countries. An emerging theme within this literature is the shift in imperial power from Britain to USA over the last century and the ramifications of this shift on accountancy globally. Using a framework developed by prior research for investigating the transfer of accountancy across countries, this study examines historical developments of accounting practice, education and professional training in Ethiopia (from 1905 to 2011) in the light of the country’s interactions with Britain and the USA. These interactions facilitated Ethiopia’s continued importation of British accountancy practice and professional training contemporaneously with importation of accounting education from the USA. Over the past two decades, Ethiopia has been undertaking accounting reforms as part of economic policy reforms in pursuit of neo-liberal economic ideals. In response to shifting priorities of transnational actors, Ethiopia continued trialling policy initiatives that are yet to yield a stable equilibrium with coherent links of accounting education, practice and professional training. Keywords - Accounting education, accounting history, accounting practice, accounting profession, Ethiopia, IFRS, ROSC
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