Sophia Su

The impact of collegiality amongst Australian accounting academics on work-related attitudes and academic performance

This study provides an insight into the collegiality of Australian accounting academics and the association of collegiality with their work-related attitudes and academic performance. Data were collected by a survey questionnaire from a random sample of 267 accounting academics within Australian universities. The results suggest a moderate level of collegiality within Australian accounting academics. The subsequent analysis indicates that the level of collegiality was positively associated with the level of employee organisational commitment (EOC) and the propensity to remain, and negatively associated with job-related stress. The findings also show that the level of EOC was positively associated with both teaching and community service performance, while job-related stress and the propensity to remain were both associated with research performance. The findings provide strong support for the literature advocating the merits of collegiality. It is suggested that university management should endeavour to maintain and encourage collegiality within academic departments.

Management control system effectiveness : the association between types of controls with employee organizational commitment across organisational life cycle stages

Purpose – This study aims to examine the association between the use of three types of controls (input, behaviour and output) with the level of employee organisational commitment (EOC) across organisational life cycle (OLC) stages. Design/methodology/approach – Data were collected by a survey questionnaire from a random sample of 343 general managers in Australian manufacturing business units. Findings – The level of EOC was found to be highest in growth and revival stage units, suggesting that EOC relates to the level of innovation. The analysis revealed that the types of controls were significantly associated with the level of EOC. In particular, a significant positive association was found between input controls and the level of EOC in both the birth and revival stages. Originality/value – This study contributes to both the management control system (MCS) literature and practice. First, because only a limited number of studies have examined the effect of MCSs on the level of EOC, and there is no publis...

The role of leaders in achieving organisational outcomes

Purpose The purpose of this paper is to provide an empirical insight into the association between the leadership style of top management (using Stogdill and Coons’(1957) consideration and initiating leadership styles), the approach to using controls (using Simons’ (1995) interactive and diagnostic use of controls) and two organisational outcomes (business unit performance and employee organisational commitment (EOC)). Design/methodology/approach Data were collected through a survey of 120 middle-level managers of Australian service organisations. Findings The findings reveal that both the consideration and initiating leadership styles were associated with the diagnostic approach to using controls, while the initiating style was also associated with the interactive approach to using controls. In addition, the diagnostic approach to using controls was found to be associated with both organisational performance and EOC. The authors conclude that the diagnostic approach to using controls mediates the association between both the consideration and initiating styles of leadership with organisational performance and EOC. Practical implications The findings provide practitioners with an important initial insight into the role of leaders in enhancing the achievement of organisational outcomes. From a practical perspective, organisations should consider these findings when recruiting. Specifically, organisations should work towards ensuring that their top-level managers possess such personal leadership traits. This could be achieved either through installing appropriate recruitment procedures and/or through the implementation of management training programmes. Originality/value The study contributes to the literature by considering the interrelationship between two perspectives of the role of leaders, the leadership style and the use of controls

The use and effectiveness of environmental management accounting

ABSTRACT This study examines the extent of use of both physical and monetary aspects of environmental management accounting (EMA) and the influence of the comprehensiveness of the environmental management system (EMS), size, and top management support, on the use of EMA. The study also investigates the impact of EMA use on environmental performance. Data were collected from 208 Australian organisations across different industries using a mail survey questionnaire. The results indicate a moderate extent of physical EMA use, and a low extent of monetary EMA (MEMA) use. The comprehensiveness of the EMS and top management support were found to influence the use of EMA. In addition, organisations using EMA to a greater extent, in particular MEMA, were found to experience higher levels of environmental performance. The findings provide support for the promotion of the dissemination of EMA in practice.

Political connections and organisational performance: evidence from Pakistan

This paper aims to investigate the association between political connections (PCs) and organisational performance in a South Asian country, Pakistan.,Data were collected for 250 non-financial organisations listed on the Karachi Stock Exchange of Pakistan. Multiple linear regression analysis was used to empirically test the research question.,PCs in Pakistan are common across all industries. The study found a significantly negative effect of PCs on organisational performance, measured in terms of return on assets and return on equity. In addition, negative association of PCs with organisational performance is more pronounced for organisations having connections with politicians, compared to those having connections with former government officials.,The study extends the PCs literature by providing evidence of the impact of PCs on organisational performance in a South Asian country. Several implications for organisations, banks, accounting professionals and policy-makers are provided.

The association between controls, performance measures and performance

The purpose of this paper is to contribute to the contingency-based literature examining the effectiveness of the intensity of control, which represents the combined use of Simons’s (1995) four levers of control: beliefs, boundary, diagnostic use of controls and interactive use of controls. Specifically, the study examines the association between the intensity of control with multidimensional performance measures (financial, customer, learning and growth, quality and internal business processes) and organisational performance (cost, delivery and flexibility).,A survey questionnaire was distributed to either the chief financial officers or financial controller within 645 Australian manufacturing organisations identified in the Onesource online database. Structural Equation Modelling was used to analyse the association between the intensity of control with multidimensional performance measures, and the association between multidimensional performance measures with organisational performance. The mediating effect of multidimensional performance measures on the association between the intensity of control and organisational performance was tested using the bootstrapping with bias-correct confidence intervals method.,The intensity of control is associated with the extent of use of multidimensional performance measures with the latter found to mediate the association between the intensity of control and performance (cost, delivery and flexibility). Additional analysis suggests that the extent of use of financial and quality measures mediates the association between the intensity of controls and cost performance; the extent of use of internal process and quality measures mediates the association between the intensity of controls and delivery performance; and the extent of use of internal process measures mediates the association between the intensity of controls and flexibility performance.,The findings imply that management should employ a broader perception towards the use of performance measures both as a means of supporting the implementation of controls and facilitating enhanced organisational performance.,The study addresses the concern raised that the existing management control systems (MCSs) literature remains “piecemeal” due to the lack of recognition of the interdependency between different controls and the inability of researchers to examine MCSs as a holistic package. Specifically, this study provides insights into how the combined use of the four levers of controls and multidimensional performance measures can enhance specific aspects of organisational performance.

Diffusion of corporate social responsibility in the airline industry

Purpose The purpose of this paper is to explore how and why corporate social responsibility (CSR) is diffused within the organisation and investigate the factors that influence the diffusion of CSR in the context of a developing country. Design/methodology/approach Drawing on the diffusion of innovations theory, data were collected from a Nepalese airline company through semi-structured interviews supported by relevant documentary scrutiny. Findings The findings of this study indicate that the airline company’s CSR practices are aimed at enhancing organisational performance. The adoption of CSR is also seen as a proactive strategy to avoid any future risk associated with their environmental impact. The findings reveal that organisations’ strategy, cultural values and beliefs and top management support are important predictors of the adoption of CSR. Practical implications The empirical findings of this study provide valuable insights into how CSR can enhance organisations’ performance if CSR is used in a strategic way. The study also highlights the important role of cultural values and beliefs in the secondary stage of adoption (or internal diffusion), as successful implementation of CSR is highly unlikely to happen without focusing on appropriate culture within the organisation. Originality/value This study extends research on diffusion of innovations literature by focusing on both the initial and post-adoption process (primary and secondary stage of diffusion) of CSR within a single airline company operating in a developing country, Nepal.

Associations between organisational factors, TQM and competitive advantage: evidence from an emerging economy

Purpose The purpose of this paper is to examine the association between the extent of adoption of TQM, using Kaynak’s (2003) core TQM practices (quality data and reporting, supplier quality management, product/service design, process management) model and competitive advantage. In addition, the study examines the antecedent role of organisational-related factors (intensity of market competition, information technology (IT), expert systems and the supplier evaluation programme) in respect to the extent of adoption of TQM. Design/methodology/approach A survey was conducted of 673 business units of garment organisations in a developing country, Bangladesh. Findings The findings indicate that the extent of adoption of TQM practices was positively associated with competitive advantage. In addition, two organisational-related factors (intensity of market competition and IT) were positively associated with the extent of adoption of TQM. Practical implications The findings provide an insight into the ability of TQM to facilitate competitive advantage in developing countries. Practitioners are also provided with an insight into which organisational factors facilitate the adoption of TQM practices. Originality/value The findings provide an important insight into the use and value of TQM practices in developing countries.

Environmental activity management: its use and impact on environmental performance

The study provides an insight into the application and usefulness of activity management (AM) principles in an environmental context. Specifically, the purpose of this paper is to examine the extent of use of environmental activity management (EAM) utilising Gosselin’s (1997) three levels of AM (namely, environmental activity analysis (EAA), environmental activity cost analysis (EACA), and environmental activity-based costing (EABC)). The study also examines the association between EAM and environmental performance, and the role of decision quality as a mediator in this relationship.,Data were collected from 208 Australian organisations across different industries using a mail survey questionnaire.,The results indicate a relatively high extent of EAA use but a low extent of use of EACA and EABC. In addition, organisations using each level of EAM to a greater extent were found to experience higher levels of environmental performance. Furthermore, the relationship between EAA and EABC with environmental performance was found to be mediated by decision quality.,The findings suggest that organisations should endeavour to increase their use of EAM, and modify their existing costing systems to consider the drivers and costs of environmental activities.,This is the first study to empirically examine the extent of use of EAM and its association with environmental performance.

The relationship between the enabling use of controls, employee empowerment, and performance

Purpose The purpose of this paper is to examine the association between Simons’ (2000) enabling (beliefs and interactive) use of controls with employee empowerment, and the subsequent influence on organisational performance. Design/methodology/approach A survey questionnaire was distributed to 636 Australian manufacturing organisations. Findings The findings indicate that the enabling use of controls is associated, both directly and indirectly, through the level of employee empowerment, with organisational performance. Originality/value This paper provides an initial empirical insight into the relationship between the use of controls with the level of employee empowerment. The findings highlight the significant interrelationship between the enabling use of controls and employee empowerment and the importance of both facets in enhancing organisational performance.