Purpose – The purpose of this paper is to evaluate the effectiveness of a change in teaching structure in improving the performance of students in an introductory management accounting subject at an Australian institution. The change in structure involved a shift in the balance between lecture...

This study examines the success of activity management practices and the organizational and cultural factors affecting success at each of Gosselin's (1997) three levels of activity analysis (AA), activity cost analysis (ACA) and activity-based costing (ABC). Data were collected by survey...

This paper examines the extent to which activity management practices are adopted by Australian public sector organizations at each of Gosselin's (1997) levels of Activity Analysis, Activity Cost Analysis, and Activity-based Costing. The present paper replicates Baird "et al". (2004), thereby...

Purpose – The purpose of this paper is to examine the work-related attitudes (job satisfaction, job stress and the propensity to remain) of Australian academics and their association with organisational, institutional and demographic factors. Design/methodology/approach – Data were collected...

Purpose – This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank. Design/methodology/approach – Using institutional theory as a theoretical lens, the study uses Kasurinen's accounting change model to explain management accounting...

This study explores the prevalence of outsourcing in the Australian public sector and evaluates outsourcing success in respect to the achievement of specific strategic and operational outcomes. The study also examines the association between an integral component of management control systems...