... BACKGROUND “Know your customer” has long been prescribed as fundamental to business success (... more ... BACKGROUND “Know your customer” has long been prescribed as fundamental to business success (Peters and Waterman, 1982; Gale, 1994; Naumann, 1995). Of late, the continued popularity of “customer-orientations” (Mouritsen, 1997; Hennestad, 1999) together with ...
... Suresh's investigation was conducted under the supervision and guidance of Dr Michae... more ... Suresh's investigation was conducted under the supervision and guidance of Dr Michael Briers and Professor Wai Fong Chua. ... Companies as diverse as Toyota, Ford, Harley-Davidson, Detroit Diesel, Black & Decker, Yamazaki Mazak, Motorola, Bose and Xerox are developing ...
Many commentators have identified the pivotal role of intellectual capital in the valuation of fi... more Many commentators have identified the pivotal role of intellectual capital in the valuation of firms and the determination of their future earnings. Innovation in voluntary disclosure of intellectual capital lead by European firms, such as Celemi and Skandia, has generated a plethora of new reporting frameworks such as the Balanced Scorecard. However, there has been little support by the accounting profession to recognise the value of intellectual capital or adopt a common disclosure framework. There has also been very little progress by firms in extending their voluntary reporting frameworks, beyond just rhetoric, and attempting to quantify their intellectual capital. This paper will critically evaluate the challenges faced by firms in disclosing the elements and value of their intellectual capital to the market.
Abstract: Despite the continued importance of outsourcing agreements as one form of inter-organis... more Abstract: Despite the continued importance of outsourcing agreements as one form of inter-organisational relationship, there is growing evidence of failure amongst these arrangements. In turn, this has initiated a renewed concern about the mechanisms that ...
Many aspects of public policy delivery involve complex networks rather than independent agencies.... more Many aspects of public policy delivery involve complex networks rather than independent agencies. Yet little work has been done to understand the nature of performance measurements in settings where the performance of one agency is heavily dependent on the activities of other agencies. The issue of dependence has implications for operational and reputational risks. Our case study is focused on performance reporting by the Australian Federal Police (AFP). Our findings indicate that performance reporting remains heavily focused on input and process measures with relatively few output or outcome measures. Contrary to expectation, the AFP did not claim credit for success and attribute poor performance to other stakeholders. However, a higher than expected proportion of the dependent performance measures were positively framed.
Empirical strategic management accounting (SMA) research has paid insufficient attention to the p... more Empirical strategic management accounting (SMA) research has paid insufficient attention to the practices through which strategising occurs. SMA research has also overlooked the importance of strategy in the public sector and the specificities of this context that problematise existing knowledge of techniques that might make up SMA. Consequently, this study examines the role of management accounting in organisational practices through which strategy is enacted, and does this by way of a longitudinal study of a public sector agency. It is informed by the strategy-as-practice perspective that increasingly features in strategy research. The study identifies roles for management accounting in strategising that extend beyond the typically ascribed functions of decision-facilitation and decisioninfluencing. Its main contribution is the detailing of specific ways in which management accounting is constitutive of strategising through specific organisational practices. The findings of particular management accounting techniques being used for strategising by entities in the public sector provide a useful counter-point to the private sector orientation that has dominated SMA research to date. The study also outlines particular directions that a rebalanced SMA research agenda might take.
... Due to the complexity of the rate engine, the project team had decided to outsource ... EFX t... more ... Due to the complexity of the rate engine, the project team had decided to outsource ... EFX team ran into difficulties with the external supplier, with delays in delivery and reduced ... expertise) into structural capital (the EFX application) meant that the resultant innovation would offer ...
Journal of Human Resource Costing & Accounting, 2011
Purpose -Drawing on the concept of intellectual capital (IC) as a complex web of intangible resou... more Purpose -Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations. Design/methodology/approach -The paper details the use of organisational narratives to make sense of the complexity of IC and how it works within a firm. It then demonstrates how organisational interventions into IC might be prioritised and developed. Findings -The method is presented in the context within which it was developed, being a research project into how IC works within a division of a financial services company. In the project, divisional management was dissatisfied with its current financial and non-financial performance measures. As a result, it engaged with the researchers to identify how to make sense of IC, how IC created value and how this could be used to inform management interventions. Originality/value -The paper contributes to the literature on management accounting and IC by presenting a relatively novel method for: disentangling complex IC interactions at a point in time into its discoverable components, prioritising interventions, and revealing IC system dynamics when the method is repeated over time.
The objective of the article is to examine the contractaccounting control relationship in an out... more The objective of the article is to examine the contractaccounting control relationship in an outsourcing context and, specifically, issues such as the extent to which contracts and accounting are jointly implemented and integrated in managing supplier relationships. Through an exploratory ...
This study examines intra-industry variation in CSR disclosure practice. Specifically, it investi... more This study examines intra-industry variation in CSR disclosure practice. Specifically, it investigates whether companies from industry sub-sectors with different CSR profiles have varying patterns of CSR disclosure. The industry analysed is the Australian food and beverage industry. The paper finds that companies from industry sub-sectors with higher CSR profiles engage in greater 'symbolic' disclosures. Further, the relationship between CSR profile and disclosure strategy was found to be influenced also by the centrality of the CSR issue under examination to the company's business. While the small sample size limits generalisability, these findings have implications for both CSR research and practice.
Social and Environment (SE) reporting frameworks for examining the discharge of social and enviro... more Social and Environment (SE) reporting frameworks for examining the discharge of social and environmental accountabilities tend to be of a generalised nature and do not address industryspecific issues. In recent times, regulators and other industry associations have recognised the importance of considering the industry setting when determining CSR policy and reporting requirements. However, the levels of social and environmental impacts can vary greatly from industry to industry. A range of differences also exists across industries in relation to corporate requirements, the needs of stakeholders and mandatory reporting requirements (DEH, 1999). Thus, assessing the social and environmental performance of companies becomes limited without some alignment to the concerns and issues prevalent in the specific industry context.
... BACKGROUND “Know your customer” has long been prescribed as fundamental to business success (... more ... BACKGROUND “Know your customer” has long been prescribed as fundamental to business success (Peters and Waterman, 1982; Gale, 1994; Naumann, 1995). Of late, the continued popularity of “customer-orientations” (Mouritsen, 1997; Hennestad, 1999) together with ...
... Suresh's investigation was conducted under the supervision and guidance of Dr Michae... more ... Suresh's investigation was conducted under the supervision and guidance of Dr Michael Briers and Professor Wai Fong Chua. ... Companies as diverse as Toyota, Ford, Harley-Davidson, Detroit Diesel, Black & Decker, Yamazaki Mazak, Motorola, Bose and Xerox are developing ...
Many commentators have identified the pivotal role of intellectual capital in the valuation of fi... more Many commentators have identified the pivotal role of intellectual capital in the valuation of firms and the determination of their future earnings. Innovation in voluntary disclosure of intellectual capital lead by European firms, such as Celemi and Skandia, has generated a plethora of new reporting frameworks such as the Balanced Scorecard. However, there has been little support by the accounting profession to recognise the value of intellectual capital or adopt a common disclosure framework. There has also been very little progress by firms in extending their voluntary reporting frameworks, beyond just rhetoric, and attempting to quantify their intellectual capital. This paper will critically evaluate the challenges faced by firms in disclosing the elements and value of their intellectual capital to the market.
Abstract: Despite the continued importance of outsourcing agreements as one form of inter-organis... more Abstract: Despite the continued importance of outsourcing agreements as one form of inter-organisational relationship, there is growing evidence of failure amongst these arrangements. In turn, this has initiated a renewed concern about the mechanisms that ...
Many aspects of public policy delivery involve complex networks rather than independent agencies.... more Many aspects of public policy delivery involve complex networks rather than independent agencies. Yet little work has been done to understand the nature of performance measurements in settings where the performance of one agency is heavily dependent on the activities of other agencies. The issue of dependence has implications for operational and reputational risks. Our case study is focused on performance reporting by the Australian Federal Police (AFP). Our findings indicate that performance reporting remains heavily focused on input and process measures with relatively few output or outcome measures. Contrary to expectation, the AFP did not claim credit for success and attribute poor performance to other stakeholders. However, a higher than expected proportion of the dependent performance measures were positively framed.
Empirical strategic management accounting (SMA) research has paid insufficient attention to the p... more Empirical strategic management accounting (SMA) research has paid insufficient attention to the practices through which strategising occurs. SMA research has also overlooked the importance of strategy in the public sector and the specificities of this context that problematise existing knowledge of techniques that might make up SMA. Consequently, this study examines the role of management accounting in organisational practices through which strategy is enacted, and does this by way of a longitudinal study of a public sector agency. It is informed by the strategy-as-practice perspective that increasingly features in strategy research. The study identifies roles for management accounting in strategising that extend beyond the typically ascribed functions of decision-facilitation and decisioninfluencing. Its main contribution is the detailing of specific ways in which management accounting is constitutive of strategising through specific organisational practices. The findings of particular management accounting techniques being used for strategising by entities in the public sector provide a useful counter-point to the private sector orientation that has dominated SMA research to date. The study also outlines particular directions that a rebalanced SMA research agenda might take.
... Due to the complexity of the rate engine, the project team had decided to outsource ... EFX t... more ... Due to the complexity of the rate engine, the project team had decided to outsource ... EFX team ran into difficulties with the external supplier, with delays in delivery and reduced ... expertise) into structural capital (the EFX application) meant that the resultant innovation would offer ...
Journal of Human Resource Costing & Accounting, 2011
Purpose -Drawing on the concept of intellectual capital (IC) as a complex web of intangible resou... more Purpose -Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations. Design/methodology/approach -The paper details the use of organisational narratives to make sense of the complexity of IC and how it works within a firm. It then demonstrates how organisational interventions into IC might be prioritised and developed. Findings -The method is presented in the context within which it was developed, being a research project into how IC works within a division of a financial services company. In the project, divisional management was dissatisfied with its current financial and non-financial performance measures. As a result, it engaged with the researchers to identify how to make sense of IC, how IC created value and how this could be used to inform management interventions. Originality/value -The paper contributes to the literature on management accounting and IC by presenting a relatively novel method for: disentangling complex IC interactions at a point in time into its discoverable components, prioritising interventions, and revealing IC system dynamics when the method is repeated over time.
The objective of the article is to examine the contractaccounting control relationship in an out... more The objective of the article is to examine the contractaccounting control relationship in an outsourcing context and, specifically, issues such as the extent to which contracts and accounting are jointly implemented and integrated in managing supplier relationships. Through an exploratory ...
This study examines intra-industry variation in CSR disclosure practice. Specifically, it investi... more This study examines intra-industry variation in CSR disclosure practice. Specifically, it investigates whether companies from industry sub-sectors with different CSR profiles have varying patterns of CSR disclosure. The industry analysed is the Australian food and beverage industry. The paper finds that companies from industry sub-sectors with higher CSR profiles engage in greater 'symbolic' disclosures. Further, the relationship between CSR profile and disclosure strategy was found to be influenced also by the centrality of the CSR issue under examination to the company's business. While the small sample size limits generalisability, these findings have implications for both CSR research and practice.
Social and Environment (SE) reporting frameworks for examining the discharge of social and enviro... more Social and Environment (SE) reporting frameworks for examining the discharge of social and environmental accountabilities tend to be of a generalised nature and do not address industryspecific issues. In recent times, regulators and other industry associations have recognised the importance of considering the industry setting when determining CSR policy and reporting requirements. However, the levels of social and environmental impacts can vary greatly from industry to industry. A range of differences also exists across industries in relation to corporate requirements, the needs of stakeholders and mandatory reporting requirements (DEH, 1999). Thus, assessing the social and environmental performance of companies becomes limited without some alignment to the concerns and issues prevalent in the specific industry context.
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Papers by S. Cuganesan