Abstract Background Despite research that has investigated whether the financial benefits of open employment exceed costs, there been scant as to effect sheltered and have upon quality life participants. The importance this is threefold: it investigates outcomes explicitly in terms life; sample size comparatively large; uses an established validated questionnaire. Method One hundred seventeen people with intellectual disability (ID) who were employed either or by agencies interviewed....

This study examines the usefulness of three accounting systems (cash, Generally Accepted Accounting Principles (GAAP) accrual, and Government Finance Statistics (GFS) accrual) for public sector decision‐making. From a survey internal users, external preparers in Australia, we find that GAAP accrual information is perceived to be relatively more useful understandable than other two most decisions examined. The higher ratings differ from earlier studies may reflect an experience or familiarity...

Abstract This paper examines whether the management accounting practice of total quality (TQM) positively impacts on financial performance small and medium enterprises (SMEs). While research has investigated impact TQM larger firms, to date, there been no comprehensive analysis SMEs’ performance. Our Australian Bureau Statistics data for 3776 SMEs found evidence that improved after controlling size risk. results contribute literature by highlighting practices developed companies may not...

Purpose The purpose of this paper is to explore the role accounting in shaping charities' financial resilience during COVID-19 crisis. Design/methodology/approach A case study a charity was conducted. framework (Barbera et al. , 2017) applied how contributes capacity cope with crises. Findings results show practices budgeting, forecasting and performance reporting (financial nonfinancial), as well “accounting talk,” form part anticipatory coping capacities that provided navigate Practical...

This article reports the results of an evaluation impact on employment quality life reported by a sample people with intellectual disability drawn from register Edge Employment Solutions incorporated, large Australian competitive agency. Specifically, compares group individuals placed in open through agency (some who previously attended sheltered workshop) that matched seeking (all whom were unemployed, but some workshop, whilst others remained at home.) The indicate employed report...

Purpose This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such coronavirus disease 2019 (COVID-19). The authors argue that theory, which emphasizes “both/and” opposed to an “either/or” approach, is ideally suited management control systems (MCS) research on crises. Design/methodology/approach adopt revelatory case approach provide empirical examples of the insights can provide. Findings highlights how MCS be used simultaneously manage...

This study examines the usefulness of accrual accounting information for internal decision‐making contexts in Western Australian public sector. Based on questionnaire responses sector managers, it was found that is perceived to be more useful than cash 16 19 decision situations. These results suggest system has improved with passage time. It may well perceptions derived from an will change over time as users gain familiarity and experience a system.

Drawing on upper echelon theory, we investigate whether university deans' personal characteristics, including age, sex, educational background, and tenure are associated with their use of management control systems (MCS), financial performance measures, non-financial measures. We surveyed the dean every faculty across Australia's 39 public universities. Our results indicate that characteristics emphasis they place measures manner in which MCS. Given decision-making powers deans corporatised...

Abstract Literature shows that female (male) managers are more likely to adopt a transformational (transactional) leadership style, as well make greater (lesser) use of information for decision‐making. We draw on this research investigate whether gender is related manager's management control systems ( MCS ) and performance measures. surveyed the head school all schools across Australian public universities. Our results indicate females in an interactive manner extent than their male...

Abstract The dilemma faced by founders of entrepreneurial companies is how to scale their business while staying in control. While the accounting literature has found that financial controls are important rapidly a business, we do not know these emerge relation other management controls. Using case study an company scaled its this examines emerged become package We highlight importance control remaining balance, with working together interdependently complementary fashion.

Purpose – Drawing on the resource-based view (RBV), purpose of this paper is to develop a framework and instrument measure organisational capabilities university schools/departments. In doing so, study provides evidence way competitive resources are bundled generate that give schools/departments sustainable advantage. Design/methodology/approach A questionnaire contribute was developed. Constructs were determined, refined based an analysis responses from 166 Heads across all 39 Australian...

Abstract According to Kaplan and Norton, a fundamental tenet of the balanced scorecard (BSC) is that cause‐and‐effect relationships exist across measures within its four perspectives. However, prior research on BSCs has provided equivocal findings as whether these exist. Using public sector BSC, we conduct panel Granger causality analysis find evidence causal relationships. We highlight importance this finding from both practice perspective.

Abstract Evaluating the outcomes achieved by service providers who assist people with intellectual disabilities is extremely important in terms of ascertaining whether achieve their goals. Furthermore, knowledge better equips those charged managing them to make strategic decisions fulfill accountability obligations for best use limited resources. The authors provide support emerging view that quality life an outcome measure can be utilized assess providers' performance. To do this they...

Purpose The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on strategic and operational goals. Design/methodology/approach conducted live case study of an NPO as crises caused by COVID-19 unfolded. Drawing sensemaking perspective that incorporates sensegiving, develop framework five types organisational sensemaking. analyse weekly planning meetings which managers discussed...

This teaching note reports and evaluates an initiative to enhance first-year accounting students' written communication skills in a large class setting. The procedures adopted are outlined empirical evidence of the effectiveness these enhancing writing is provided. Overall, results were positive encouraging.

In the 1990s, there was a significant change in how governments viewed publicly provided services. area of disability services, it has been suggested that providers could demonstrate their effectiveness with reference to quality life clients. One instrument often used research for people intellectual disabilities is Quality Life Questionnaire; however, before this can be confidence, reliability its scores must demonstrated. We investigated stability four Questionnaire factors over various...

Abstract Efforts by Australian standard‐setters to harmonise public sector financial reporting resulted in AASB 1049 , which sought bridge the divide between generally accepted accounting principles (GAAP)‐based and government finance statistics (GFS)‐based statements. However, whether has information that is considered appropriate for not been examined. We explore this issue comparing requirements of with responses from a survey stakeholders on treatment presentation selected items. The...

Purpose The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches hypothetical scenarios as a promising complementary way to conduct Design/methodology/approach based on our experiences designing and using five separate studies, which collectively involve over 200 with various participants. It discusses the opportunities offers research, well challenges associated vignettes. also reflects fellow researchers’ varied...