Ralph Oliver Kober

Mind Your Accruals: Perceived Usefulness of Financial Information in the Australian Public Sector Under Different Accounting Systems

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 of internal users, external users, and preparers in Australia, we find that GAAP accrual information is perceived to be relatively more useful and understandable than the other two systems for most decisions examined. The relatively higher ratings for GAAP accrual information differ from earlier studies and may reflect an experience or familiarity effect whereby perceptions of usefulness are enhanced because respondents have become more used to the system. This effect might also explain the lower ratings for GFS accrual.

Enhancing the quality of life of people with intellectual disabilities : from theory to practice

Preface - Acknowledgements - Forword - Section 1: Measurement and use of quality of life - Section 2: Literature Reviews - Section 3: International Perspectives - Section 4: Children with Intellectual disabilities - Section 5: Family Quality of Life - Section 6: Enhancing QOL

CHANGE IN STRATEGY AND MCS: A MATCH OVER TIME?

Abstract This paper examines the relationship between strategy and MCS over time to study whether MCS changes when there is a change in strategic typology. This was achieved through the use of a questionnaire, supplemented with documentation review and interviews, in a public sector organization that had experienced a strategic change. The results showed that, as strategy changed, the MCS also changed. There was a significant increase in the use of both formal and informal control mechanisms over the period examined, which is consistent with Simons (1987) . Furthermore, the manner in which some controls were used became more interactive.

Embracing an era of rising family quality of life research

Inquiry into family life has been an intriguing topic for multiple disciplines for many decades. The field of disability has especially witnessed a growing interest of research in understanding the needs of families of individuals with disabilities and the means of supporting them to attain enhanced quality of life. Rooted in a rich literature of individual quality of life research, family quality of life (FQoL) has emerged as a field of study since the dawn of 21st century (Turnbull et al. 2004; Brown et al. 2009; Wang & Brown 2009). From its early stage of development, fundamental issues surrounding conceptualisation, measurement and applications of family quality of life have been considered and debated. Over the years, FQoL research has been burgeoning in all these three dimensions. Despite the pluralism of FQoL definitions, there is a growing consensus on the underlying principles of conceptualising family quality of life. Zuna et al. (2010, p. 262) put forth a definition that sheds light on such an emerging consensus: ‘Family quality of life is a dynamic sense of wellbeing of the family, collectively and subjectively defined and informed by its members, in which individual and family-level needs interact.’ However, they have made a call to the field for further theorising about family quality of life. In addition, numerous measures of family quality of life have been developed in different cultures and languages and tested for validity and reliability. These measures assess family needs or family outcomes for the purpose of service programme planning or evaluation. They do this via the collection of either qualitative or quantitative data, or both. The fruitful applications of FQoL concepts, propositions and measures in developmental disability service system, which have led to a paradigm shift of service models, suggest that we are embracing an era of rising research in understanding family quality of life so as to better support families of individuals with disabilities through service systems that are family-centred. Against this background, we believe that JIDR has, without doubt, chosen a perfect time to dedicate a special issue on the topic of family quality of life. We, as guest editors, are absolutely honoured to be invited to co-edit this special issue, and are thrilled to be able to glean a wonderful collection of 16 articles in this special issue. This special issue has several unique features. First of all, it’s truly international. The 16 articles in this issue represent the most current FQoL empirical research from scholars from a wide spread regions of the world. From Asia, the article by Hu, Wang and Xiao presents the results of an extensive survey of 442 Chinese families of middle school or high school students with intellectual disabilities (ID). The 1 We acknowledge the different abbreviations for Family Quality of Life used in the literature: FQOL in the US literature and FQoL used in the international literature. We have used FQoL given the international focus of the Journal of Intellectual Disability Research. Journal of Intellectual Disability Research doi: 10.1111/j.1365-2788.2011.01509.x

Quality of Life of Families with Children with Intellectual Disabilities in Slovenia

In the first part of this chapter we describe the care and support systems for children with intellectual disabilities and their families in Slovenia. In the second part we present data on family quality of life in Slovenia. We present family quality of life scores for the entire sample as well as separately analyzing the data for families: with children with intellectual disabilities who experience developmental issues and for families with children with intellectual disabilities who experience behavioral issues. Data were collected using the family quality of life survey (Brown et al., 2006), which was adapted according to Slovene conditions. Results of particular interest are: (1) the low family quality of life for Slovene families with a child with an intellectual disability relative to international averages; (2) a statistically significantly higher family quality of life in the families with children with intellectual disabilities who experience developmental issues compared with families with children with intellectual disabilities who experience behavioral issues; and (3) financial wellbeing, being statistically significantly correlated to total family quality of life.

Measuring organisational capabilities in the higher education sector

Purpose – Drawing on the resource-based view (RBV), the purpose of this paper is to develop a framework and instrument to measure the organisational capabilities of university schools/departments. In doing so, this study provides evidence of the way competitive resources are bundled to generate organisational capabilities that give university schools/departments a sustainable competitive advantage. Design/methodology/approach – A questionnaire to measure the resources that contribute to the capabilities of university schools/departments was developed. Constructs were determined, and the questionnaire was refined based on an analysis of responses from 166 Heads of schools/departments across all 39 Australian public universities. Findings – Heads conceive of the development of capabilities within their schools/departments along the core operating functions of research, teaching, and networking. Reliability and supplementary analysis confirm these constructs have strong convergent and discriminant validity a...

Conceptual framework issues: perspectives of Australian public sector stakeholders

Recent international developments have refuelled the debate on public sector conceptual framework issues. Drawing on the Australian experience, this study surveys stakeholders of public sector financial reports to examine issues of concern in the development of concepts, definitions and principles pertinent to a public sector conceptual framework. The empirical evidence reveals varying degrees of consensus to questions relating to the objectives of financial reporting, the boundaries of financial reporting and financial statement elements. Respondents are generally not supportive of a single conceptual framework for both private and public sectors. The study also draws on the practices from other countries to provide a more insightful analysis. The study informs the progress of the development of a public sector conceptual framework by highlighting areas that need attention and identifying challenges that exist for standard setters in the further development of a conceptual framework that meets the needs of the public sector.

University dean personal characteristics and use of management control systems and performance measures

ABSTRACT 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 university management control systems (MCS), financial performance measures, and non-financial performance measures. We surveyed the dean of every faculty across Australia’s 39 public universities. Our results indicate that deans’ personal characteristics are associated with the emphasis they place on financial and non-financial performance measures and the manner in which they use MCS. Given the decision-making powers of deans in the corporatised university, this differing emphasis on performance measures and varying use of MCS is likely to impact university outcomes. We offer suggestions as to how university MCS could be designed and performance measures presented to take into account the particular characteristics of deans to enhance university outcomes.

Family Quality of Life - Special Issue Part One

Historically, intervention programmes in intellectual and developmental disabilities have targeted the individuals special needs independent of the family and environmental context. This trend has been changing over the past two decades. This paper presents a literature review on changing trends in family support and the development of family quality of life (FQOL) and intellectual disability from a construct to a theory. The evolution of research in quality of life from the perspective of the individual with the disability to the family is described. A description of the development of FQOL measures is included, specifically an introduction and comparison of the two leading comprehensive initiatives on measuring FQOL - international FQOL project and the FQOL initiative of the Beach Center on Disability, in the USA. This paper provides the conceptual background and context to the other papers presented in this special issue, which focus on FQOL measurement in specific contexts.

The Effect of Employment on the Quality of Life of People with Intellectual Disabilities: A Review of the Literature

This chapter reviews the literature in relation to the effect that employment and method of employment has on the quality of life of people with intellectual disabilities. The chapter first summarizes the literature on whether employment affects the quality of life of people with intellectual disabilities, and then reports those papers that investigate whether differences exist in the quality of life of people with intellectual disabilities employed in sheltered employment compared with open employment. The chapter concludes with a call for more research in the area, specifically highlighting gaps in our current knowledge and identifying areas worthy of future research on this matter.