Social and Behavioral Sciences Commons^™

The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations, Gary Pan

Research Collection School Of Accountancy

One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes …

Heineken's Acquisition Of Asia Pacific Breweries: Accounting For Business Combinations And Ownership Interests, Pearl Hock Neo Tan, Chu Yeong Lim

Research Collection School Of Accountancy

On July 20, 2012, Heineken, a Dutch brewery offered S$5.125 billion (Singapore dollars; approximately US$4.1 billion) to buy Asia Pacific Breweries Ltd (APB; formerly, Malayan Breweries Limited) from its Singapore-based joint venture partner, Fraser and Neave, Limited. (F&N). At that point, Heineken and F&N had joint control over APB through the joint venture vehicle Asia Pacific Investments Pte Ltd (APIPL). Brewery business under the joint arrangement had moved on quite predictably from the time APB was formed in 1931. However, the calm changed to high drama when Thai Beverage, owned by one of Thailand's tycoons, made a bid for F&N …

One-Child Policy And Family Firms In China, Cao, Jerry X., Douglas Cumming, Xiaoming Wang

Research Collection Lee Kong Chian School Of Business

Family business plays important roles to fuel economic growth in China. Due to the one-child policy, family firms are increasingly facing human capital constraints for within-family succession. Having only one heir decreases the probability of continuing family management by over 3%, reduces the probability of adult children working in family firms by 14%, and significantly decreases founders' expectations of having young heirs for succession. Having fewer children negatively affects founder's expectation to go public, reduces family firm's reinvestment rate and R&D. Overall, the evidence suggests that the human capital constraints due to the one-child policy impose significant negative impacts on …

Making Sense Of Irish Health Care Management: The Street Level Public Organisation (Slpo)., Vivienne Byers

Conference papers

Public service reform in modern economies has placed an emphasis on effective planning and management of service delivery to the citizen-client. This paper draws on the concept of the Street Level Public Organization (SLPO) to examine the problem of government’s top down implementation of planning reform in the delivery of public services. It does so, by exploring the implementation of strategic planning in the health sector and drawing upon field work from such implementation in the health services in Ireland and Canada. The SLPO model (McKevitt 1998) is used as an explanatory tool to add to the public sector reform …

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. …

Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Gary Pan, Manjari Mehta, Poh Sun Seow

Research Collection School Of Accountancy

This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …

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 …

Drinking Water From Alternative Water Sources: Differences In Beliefs, Social Norms And Factors Of Perceived Behavioural Control Across Eight Australian Locations, Sara Dolnicar, Anna Hurlimann

Faculty of Commerce - Papers (Archive)

Australia is facing serious challenges in the management of water in various urban and regional locations. Two popular responses to these challenges are increasing supply through alternative water sources such as recycled and desalinated water. However, significant gaps exist in our knowledge of community attitudes to these alternative sources of water, particularly for potable use. This paper reports results from an Australian study of community attitudes to alternative water sources. Sixty six qualitative interviews were held at eight locations with distinctly different water situations. This paper explores all three antecedents to the behaviour of drinking recycled water and desalinated water …

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 …

Control And The Protean Career: A Critical Perspective From The Multinational’S International Assignees, Marian Crowley-Henry, David Weir

Articles

Mainstream management literature and research regarding the international career has long focused on the traditional expatriate experience. In this discourse the tendency has been to outline the benefits and issues to be considered for organizations and individuals embarking on international assignments. In contrast this chapter focuses on a special group whose positioning in the structures of employment and organization is in some ways exemplary of developing trends in the global labor force. They are the highly educated permanent expatriates who remain in the host country indefinitely (that is without a pre-determined organizational option of repatriation to their initial home country). …

Organisational Control And The Self: Critiques And Normative Expectations, Karin Garrety

Faculty of Commerce - Papers (Archive)

This article explores the normative assumptions about the self that are implicitly and explicitly embedded in critiques of organisational control. Two problematic aspects of control are examined – the capacity of some organisations to produce unquestioning commitment, and the elicitation of ‘false’ selves. Drawing on the work of Rom Harré, and some examples of organisational-self processes gone awry, I investigate the dynamics involved and how they violate the normative expectations that we hold regarding the self, particularly its moral autonomy and authenticity. The paper concludes by arguing that, despite post-structuralist challenges, some notion of a ‘core’ or ‘real’ self still …

Performing And Agential Selves: Employees As Targets Of Control, And How We, As Academics, Theorise About Them, Karin H. Garrety, Simon Down

Faculty of Commerce - Papers (Archive)

Critical management scholars have noted how contemporary management practices encourage and sometimes require workers to adopt multiple identities, and that cynicism, irony and resistance are often manifested in those identities. In this paper, we explore some attributes of modern selfhood that make these positions possible. We concentrate on two related aspects: (1) the capacity of people to reflect on, and manipulate, the selves that they present to the world, and (2) different forms of agency that actors can effect. We argue that closer attention to these attributes can sharpen our analyses of organisational control and its impacts on the self.

Personal Or Organisational Control? A Critical Perspective From The Multinational’S International Assignees, Marian Crowley-Henry, David Weir

Conference papers

This paper presents findings from a qualitative study of non-national employees of multinational organisations based in Sophia Antipolis (South of France). Here twenty-three in-depth interviews with non-nationals employed by a multinational in the area, together with contextual data regarding the particular case of Sophia Antipolis contribute to the discussion on power and control in an international, organisational context. Irrespective of the initial motivations to follow on an international career, this study highlights the tensions individuals encounter in their desire to retain their international status while seeking out a more individual, balanced, protean career, potentially beyond their current employing organisations. Extracts …

Project Report On The Impact Of Planning And Control Sophistication On Financial Performance Of Small And Medium Manufacturing Enterprises In Australia, Hema Wijewardena, Anura De Zoysa

Faculty of Commerce - Papers (Archive)

Although there has been a limited amount of prior research on the relationship between planning sophistication and small enterprise perfonnance, no attention has been given to the control aspect of planning and its possible impact on financial performance. This points to a major limitation of prior research on planning and perfonnance. It is common knowledge that effective control is often necessary for achieving the maximum results from a predetermined plan of action in any organisation. Even an excellent plan may not produce the results as expected due to numerous unforseen circumstances which are internal or external to the fInn. Therefore, …