Digital Commons Network^™

New Performance Measurement And Management Control Systems, Ted Watts, Carol J. Mcnair-Connolly

Faculty of Commerce - Papers (Archive)

Purpose - Focusing on how performance management systems support control, this article seeks to provide two "next-generation" performance scorecards - the Performance Wheel, suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique requirements of small business. This development considers the historical development, increasing variety and often the poorly integrated status of performance measurement systems - one of business management's most important tools.

Design/methodology/approach - The paper considers the issues of various performance measurement models - the Performance Pyramid, the Results and Determinants mode, the Balanced Scorecard - through the integration of perspectives, metrics and terminology. …

Public Sector Commercial Orientation And The Social Contract: A Study Of Performance Management In A Non-Competitive Environment, Ali Rkein, Brian H. Andrew

Faculty of Commerce - Papers (Archive)

Purpose - The aim of this paper is to study the workings of commercial orientation, with a focus on performance management, in an environment that is characterised by limited competition between the public and the private sectors and a high level of government social responsibility. Design/methodology/approach - An interpretive case study approach is adopted for this study. It draws on primary data from interviews with key personnel in public sector organisations, and on secondary data from government publications such as annual reports and budget papers. Findings - This study shows that the market-based performance management system has failed to achieve …

Earnings Management And The Effect Of Earnings Quality In Relation To Stress Level And Bankruptcy Level Of Chinese Listed Firms, Feng Li, Indra Abeysekera, Shiguang Ma

Faculty of Commerce - Papers (Archive)

This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings predictability, and earnings smoothness. We find that the stressed/bankrupt firms prefer opportunistic earnings management; the non-stressed/non-bankrupt firms are more likely to choose more efficient earnings management than the stressed/non-bankrupt firms. We find that earnings management performs better than earnings quality in predicting future profitability. We also find that the earnings quality has deteriorated over the sample period; the …

Subsidiary Management In Malaysian Multinational Firms, Ah Ba Sim

Faculty of Commerce - Papers (Archive)

Research on Asian multinational enterprises (MNEs) from the newly industrialized economies (NIEs) has gained popularity recently. But there are limited studies on MNEs from the lesser developed Asian countries and even less research attention has been given to the area of subsidiary management in Asian MNEs. This paper aims to contribute to this knowledge gap with empirical evidence on subsidiary management from a study based on nine case studies of MNEs from Malaysia, a rapidly developing country. Some differences as well as commonalities in the management of their subsidiaries were found among our sample firms. These findings are discussed in …

How Does The Separation Of Ownership And Control Affect Corporate Performance: The Impact Of Earnings Management In China, Yuqing Zhu, Gary G. Tian, Shan Zhao

Faculty of Commerce - Papers (Archive)

This paper examines the impact of disproportional ownership on true firm performance when firm performance is adjusted for the effect of earnings management. Results from regression analysis indicate that the separation between control and cash flow rights of family/or individual-controlled listed firms in China decreases firm performance when firm performance is adjusted for the effect of earnings management than when firm performance is measured as reported performance. The results also show that separation is significantly positively related with true firm performance in firms with low cash flow rights concentration. The main disproportional ownership mechanism, pyramidal structures is also investigated in …

Pyynational Cultural Diversity And Global Supply Chain Management, Paul Childerhouse, Eric Deakins, Andrew Potter, Ruth Banomyong, P. Mccullen, A. Thomas, Tillmann Boehme, T. Hosoda, E. A. Yaseen, Denis Towill

Faculty of Commerce - Papers (Archive)

In an era of global supply chains, the vast majority of supply chain theory is bound up within the North American and European business contexts. To investigate its generic applicability within a global context, this study investigates how national culture affects the uptake of supply chain management theory in practise. Hoefstede’s (1980) well-known measures of international work-related values are used to compare the behaviours of a cross-national sample of supply chain managers. The exploratory research involves an anthropological approach of observing supply chain management behaviour within its natural setting. Supply chain management concepts need to be adapted to cater for …

Short Haul City Travel Is Truly Environmentally Sustainable, Sara Dolnicar, Christian Laesser, Katrina Matus

Faculty of Commerce - Papers (Archive)

With rising interest in and concern about climate change and environmental sustainability, and the significance of the tourism industry worldwide, the impact of tourism-related activities and behaviors on the environment has become a key area of research. In particular, transport related to tourism has come under scrutiny for its contribution to the ecological footprint of tourism of a destination, mostly accounted for by the dominance of air travel. This study contributes to research in this area by identifying the types of travel situations in which tourists make environmentally friendly choices about travel modes and, consequently, which types of tourism destinations …

Using The Brand Molecule Concept To Guide The Management And Marketing Of A Professional Sports Team, Alan Pomering, Dirk Melton, Gregory Kerr

Faculty of Commerce - Papers (Archive)

The sports industry is an important one; it is estimated to be the 11th largest industry in the United States. Within this industry, individual sports, at both the amateur and professional levels, compete for talented players, supporters, government funding, and sponsorship dollars. It is therefore important for sports to manage their sports brands. We use Lederer and Hill’s (2001) brand molecule concept to explain the brand management implications for a professional, national sports team, the Bulldogs, a Sydney-based team in Australia’s National Rugby League competition. The brand molecule highlights for the brand manager the positive and negative atoms that comprise …

Environmentally Friendly Behavior - Can Heterogeneity Among Individuals And Contexts/Environments Be Harvested For Improved Sustainable Management?, Sara Dolnicar, Bettina Grun

Faculty of Commerce - Papers (Archive)

The study of behavior with environmental consequences (recycling, water conservation, etc.) has received significant attention from social scientists over the past few decades. However, few studies have closely examined the systematic heterogeneity of behavior with environmental consequences. This study tests two specific hypotheses about such heterogeneity: that individuals differ systematically in their patterns of behavior with environmental consequences and that behavioral patterns systematically differ between context/environments. Both hypotheses are investigated empirically in the home and vacation environment. Results support the assumption that systematic differences in behavioral patterns exist across individuals. With respect to context/environment dependence, some groups of individuals do …

Understanding Behaviour To Inform Water Supply Management In Developed Nations - A Review Of Literature, Conceptual Model And Research Agenda, Anna Hurlimann, Sara Dolnicar, Petra Meyer

Faculty of Commerce - Papers (Archive)

Water is a scarce resource in many parts of the developed world. Two solutions are possible to address water scarcity: conservation of existing resources, or the further production of water from new sources e.g. through recycling of wastewater or desalination of seawater. However, the main hurdle to implementation of many of these solutions is often viewed as a lack of public willingness to adopt these alternative water behaviours. Research in this area is therefore crucial. Yet, and possibly due to the interdisciplinary nature of such research, there is currently no comprehensive overview of what has been done before. This study …

From Traditional Knowledge Management In Hierarchical Organizations To A Network Centric Paradigm For A Changing World, Kate Crawford, Helen M. Hasan, Leoni Warne, Henry Linger

Faculty of Commerce - Papers (Archive)

At the beginning of the 21st century, all organizations need to address the continually changing social and economic landscape in which they operate. In this landscape organizations need to be responsive, flexible and agile and acquire the capability to leverage information and use collective knowledge to make appropriate decisions quickly and effectively. The practice of knowledge management allows knowledge workers to participate in dynamic processes that generate and use collective knowledge. However the complexity that arises from a continually changing global environment highlights the need for knowledge management to move in new directions both in practice and theory. This paper …

A Knowledge Mapping Approach To Facilitate Strategic Human Resource And Knowledge Management, Debbie Richards, Peter R. Massingham, Peter Busch

Faculty of Commerce - Papers (Archive)

A key challenge facing organisations is how to effectively connect employees who seek knowledge with those who have the necessary knowledge. From case studies conducted in three separate knowledge intensive organisations, briefly introduced in this paper, we found that locating and measuring expertise were major challenges with no current satisfactory solutions. We offer a method to map intellectual capital within organisations distinct from previous expertise location methods in several significant ways. First, it includes the measurement of knowledge value within the context of the organisation's strategy and activities. Second, it addresses concerns with existing methods such as subjectivity associated with …

The Critical Role Of Knowledge Management In Achieving And Sustaining Organisational Competitive Advantage, Thi Nguyet Q. Nguyen, Philip E. Neck, Thanh Hai Nguyen

Faculty of Commerce - Papers (Archive)

The critical role of knowledge management in achieving and sustaining competitive advantage has been strongly emphasised in the extant literature. However, most previous studies were conceptually grounded and empirically examined in advanced, developed and newly industrialised countries. In addition, research to date has predominantly explored findings from a large company view while little attempt has been made to address the relative importance of different factors constituting the organisational KM capability in the context of Asian emerging, less developed countries such as Vietnam where a socialist market economy, a Confucian culture and a majority of small and medium sized enterprises currently …

Ceo Pay-Performance And Board Independence: The Impact Of Earnings Management In China, Yuqing Zhu, Gary G. Tian

Faculty of Commerce - Papers (Archive)

This paper examines the impact of board characteristics and CEO compensation on firm performance when firm performance is adjusted for the effect of earnings management. Results from regression analysis indicates that the CEO pay-performance relation is substantially lower when firm performance is adjusted for the effect of earnings management than when firm performance is measured as reported performance. That is, the positive effect of executive compensation on firm performance disappears when firm performance is measured as adjusted firm performance excluding earnings management in Chinese listed firms, and as a result, we can identify that the evident executive pay-performance relation is …

The Power Of Play In Knowledge Management, Yan Qi, Joseph A. Meloche

Faculty of Commerce - Papers (Archive)

The aim and motivation of this research is to investigate ways to support and encourage knowledge sharing. Specifically we examined ways in which ‘play’ can be used to enhance collaborative work practices. In this process we elicited subjective views and opinions on playing games and the extent to which the participant’s felt these could enhance their collaboration in work. The ancient Chinese strategy game of Go was employed in an online team version as a means to evaluate and advance the knowledge sharing culture in a network centric environment. The results of this research identified that play has the power …

Management Control Systems: A Model For R&D Units, Parulian Silaen, Robert B. Williams

Faculty of Commerce - Papers (Archive)

Purpose - The purpose of this paper is to develop a proposal for a new conceptual framework for management control systems (MCS) in R&D units. Design/methodology/approach - The paper is a descriptive study that reviews the control literature and proposes an MCS framework in the light of four key elements: desired ends, actors, control implementation, and control tools. Findings - The study found two sub-elements of desired ends (directional and yardstick) to be complementary in a low level of uncertainty, while directional should be emphasized more in a high level of uncertainty. Five sub-elements of actors are used differently along …

The Management Of Subsidiaries In Emerging Malaysian Multinational Enterprises, Ah Ba Sim

Faculty of Commerce - Papers (Archive)

While there is increasing research on Asian multinational enterprises (MNEs) from the newly industrialized economies, there is a dearth of studies on MNEs from the lesser developed Asian countries, particularly in the area of subsidiary-management. This paper aims to contribute to this knowledge gap with empirical evidence from a study based on six case studies of MNEs from Malaysia, a rapidly developing country. Some differences as well as commonalities in subsidiary-management were found among our sample firms. These are discussed in relation to the literature on management of subsidiaries in other Asian and western MNEs. Implications for research and limitations …

The Impact Of Knowledge Management Infrastructure On Organisational Competitiveness In A Confucian-Socialist Market Economy, Thi Nguyet Q. Nguyen, Philip A. Neck, Thanh Hai Nguyen

Faculty of Commerce - Papers (Archive)

The critical role of knowledge management (KM) in achieving and sustaining a competitive advantage (CA) has been strongly emphasised in the extant literature. However, most previous studies were conceptually grounded and empirically examined in advanced, developed and newly industrialised countries and from a large company perspective. Meanwhile, little attempt has been made to address the relative importance of different factors constituting the organisational KM infrastructure capability in the context of Asian emerging, less developed countries such as Vietnam where a socialist market economy, a Confucian culture and a majority of small and medium sized enterprises currently exist. By adopting a …

Adoptability Of Japanese Management Practices In Sri Lankan Industry, Anura De Zoysa, Siriyama Kanthi Herath

Faculty of Commerce - Papers (Archive)

The effectiveness of Japanese management practices (JMPs) is often referred to as a major reason for Japan's economic miracle. In recent years, several countries also have achieved remarkable results by adopting some JMPs in their manufacturing organisations. Through the overview of an Indian experience, this paper attempts to examine how Sri Lankan industrialists can benefit from adopting JMPs in their organisations. It is suggested that JMPs, if properly adopted, can accelerate industrial development in Sri Lanka by contributing effectively towards achieving low cost, superior quality and high productivity.

The Case Study Methodology In Place Management Research And Practice, Gregory M. Kerr, Gary I. Noble, John Glynn

Faculty of Commerce - Papers (Archive)

Purpose: The purpose of this paper is to assist those in the relatively new field of place management to undertake sound and appropriate research for which there is a current need. Approach: This paper identifies and provides an interpretation of key terms associated with research in the social and behavioural sciences and then recommends the case study methodology as being appropriate for research in place management. Findings: Based on a review of the literature this paper offers a viewpoint about the meaning and application of the terms ‘methodology’, ‘methods,’ ‘ways’, ‘strategies’ and ‘approaches’ when they are applied to research. Research …

Advanced Capacity Cost Management Models: Making Visible The Structural Limits Of Capacity, Ted Watts, C J. Mcnair-Connolly, Vicki Baard, Lidija Polutnik

Faculty of Commerce - Papers (Archive)

Purpose This paper fills the gap between defining and measuring the productive limits of a machine or system, and the impact of various assumptions about the productive potential of the nature and informativeness of capacity cost management systems. The authors focused on the various ways in which multi-dimensional limits (for example, time, space, volume and/or value-creating ability) can be used to define productive capacity. Specifically, this research suggests that the limits used in establishing the capacity cost management system restricts the amount and nature of the information the system is capable of providing to management.Justification Two reasons are identified for …

Overcoming Organisational Resistance To Using Wiki Technology For Knowledge Management, Charmaine C. Pfaff, Helen M. Hasan

Faculty of Commerce - Papers (Archive)

Although Wikis emerged in the public domain more than a decade ago, a number of business organisations are now discovering the advantages of using Wiki technology to manage knowledge. However, there are many who are not convinced about the merits of this relatively new Wiki technology and are not yet prepared to risk its adoption because it exhibits many ideas that have yet to be tested and many issues that have yet to be resolved. This paper studies the merits of using a Wiki for knowledge management. While some cases of corporate adoption of Wiki technology have been reported, cases …

Managing Human Capital In A Privately Owned Public Hotel Chain, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This study analyses these practices using multiple data methods – namely, observation, interaction with staff, examination of internal financial and management reports, and semi-structured case study interviews - on a continuous basis over a one-year period. The results of this study indicate that, through HC management practices, this group of hotels engaged in value extraction rather …

Q-Methodology For The Active Process Of Knowledge Management, Joseph A. Meloche, Helen M. Hasan, Michelle Mok

Faculty of Commerce - Papers (Archive)

Knowledge Managament for the provision of Health Information Services is a developing field and one that is usefully informed by applied research. The current study is conducted with Intensive Care Unit (ICU) professionals to capture and distil their views in regard to a developing a Web-Based Information Service. This service is provided by a central coordination and monitoring unit for intensive care units across NSW, Australia. The study is part of a larger research initiative that is being done to advance the provision of health information in ICU's across the state. Given the complex and dynamic context of ICUs, there …

Implementation Of An Integrated Accounting And Cost Management System Using Sap System: A Field Study, Sudhir C. Lodh, Michael J. Gaffikin

Faculty of Commerce - Papers (Archive)

Not only are in-depth (theoretically informed) longitudinal (reflexive) field studies few and far between, it has been argued in those studies that little is known about the design and implementation of accounting and information systems that operate in today's world-class organizations. Using such an approach this study seeks to illustrate and analyse the implementation processes of an integrated accounting and cost management system using the SAP system at a major steel producer in Australia. It is demonstrated that the technical design of the system is only a part of the implementation process. Keeping 'actor-networks' in line and managing change including …

Towards An Organizational Model Of Occupational Health And Safety Management: A Review Of The Literature, Michael Zanko, Scott Burrows

Faculty of Commerce - Papers (Archive)

The enormous, tragic and largely unnoticed problem of workplace injuries and deaths continues to beset countries around the globe. Tripartite regulatory approaches to address the issues involved often place primary responsibility on employers’ management of health and safety (OHS) at the workplace. This paper seeks to ascertain how OHS management at the organizational level has been treated in the research literature.

A review of thirteen leading management journals from 1994 to 2005 was conspicuous by the absence of interest in OHS management as the subject or field of study. An examination of six leading HRM journals over the same timeframe …

Change Management, Patrick M. Dawson

Faculty of Commerce - Papers (Archive)

A key aim of change management is to manage processes towards a future that, even when anticipated and planned for, can never be fully foreseen. It is a paradox that continues to generate considerable debate and conceptual and definitional confusion.

Missing In Action: Research On Occupational Health And Safety Management In Organizations, Michael Zanko

Faculty of Commerce - Papers (Archive)

The enormous problem of workplace injuries and deaths continues to beset countries. Reflexive OHS regulation often places primary responsibility on employers’ management of OHS in organizations. This paper seeks to ascertain how OHS management at the organizational level has been treated in the research literature. A review of leading journals (13 in management, 6 in HRM) from 1994 to 2005 showed OHS management to be largely missing as the subject or field of study. Naturally, the OHS literature was more fruitful: 5 main categories were identified. However, there was little in the way nuanced explanation of OHS management at the …

A Methodology For Integrating Artificial Intelligence Into A Quality Management Teaching Environment, Xuesong Chi, Trevor A. Spedding

Faculty of Commerce - Papers (Archive)

Management flight simulators provide a “microworld” in which users control an organization in a realistic environment without the need to disturb the real system. This paper presents a web-based intelligent virtual learning environment to enhance the education of engineering management students in quality management and statistical process control techniques. The paper introduces the structure and methodology for building this online learning environment. The simulated environment is based on an innovative approach which incorporates a Fuzzy Adaptive Resonance Theory Neural Network to enable students to obtain the best response by automatically identifying out of control conditions.

'Lights… Action… Grounded Theory': Developing An Understanding For The Management Of Film Production, M. L. Jones

Faculty of Commerce - Papers (Archive)

Grounded Theory (GT) provides an ideal tool for analysis and theoretical development, and so is used here to study the Australian Film Industry. The goal of this study is to explicate management outcomes from the perspective of a film producer managing a film production. This paper firstly explains the value and the practicality of using GT for this type of study, it then provides a practical understanding of how the method can be used.