Impact of Intelligent Decision Aids on Human Knowledge Acquisition. Our aim is to identify new factors that enhance learning and knowledge acquisition from an intelligent decision aid. The research will assess the ability of alternative designs of an intelligent decision aid's advanced explanation and learning facilities to affect the transfer of complex knowledge structures to novice insolvency practitioners. The result of the study is critical to understanding the factors necessary for succes ....Impact of Intelligent Decision Aids on Human Knowledge Acquisition. Our aim is to identify new factors that enhance learning and knowledge acquisition from an intelligent decision aid. The research will assess the ability of alternative designs of an intelligent decision aid's advanced explanation and learning facilities to affect the transfer of complex knowledge structures to novice insolvency practitioners. The result of the study is critical to understanding the factors necessary for successfully deploying and leveraging intelligent decision aids in practice.Read moreRead less
Accelerating Expertise Development Using Knowledge Structures and Expert Systems. There is a shortage of experts among many professional fields in Australia, a problem that is starting to be further exacerbated by a large number of pending retirements. Professions dependent on high-level experts operating in complex decision domains face potential devastation and may fail to continue to exist within Australia. The proposed research directly addresses this looming crisis by presenting a replicabl ....Accelerating Expertise Development Using Knowledge Structures and Expert Systems. There is a shortage of experts among many professional fields in Australia, a problem that is starting to be further exacerbated by a large number of pending retirements. Professions dependent on high-level experts operating in complex decision domains face potential devastation and may fail to continue to exist within Australia. The proposed research directly addresses this looming crisis by presenting a replicable methodology for rapid expertise development that is to be demonstrated within the Australian insolvency environment. However, the methodology will be easily portable to other knowledge work professions facing similar crisis conditions.Read moreRead less
Performance Management using Balanced Scorecards to Improve the Performance of Australian Manufacturing Organizations. The balanced scorecard is a performance management technique that has been promoted to assist managers of Australian manufacturing companies improve the performance of their organizations. However, there is little empirical evidence to support an association between scorecards and enhanced performance and there is much to be discovered about how they promote effective outcomes. ....Performance Management using Balanced Scorecards to Improve the Performance of Australian Manufacturing Organizations. The balanced scorecard is a performance management technique that has been promoted to assist managers of Australian manufacturing companies improve the performance of their organizations. However, there is little empirical evidence to support an association between scorecards and enhanced performance and there is much to be discovered about how they promote effective outcomes. This study provides a significant conceptual advance by proposing that scorecards will enhance performance when they are 'comprehensive' in design. This enhancement in performance occurs as comprehensiveness assists product innovation and aligns manufacturing with strategy. The theoretical and empirical outcomes of the research are significant as the appropriate application of balanced scorecards can assist Australian firms compete effectively in global markets.Read moreRead less
The role of Activity-based costing within the Defence Forces. The aim of the research project is to enhance understanding of the implementation processes involved in the effective application of Activity-based Cost Management (ABCM) within Defence Organizations. A framework is developed that draws on organizational theories as they relate to behavioral implementation factors and change management. The research proposes that the beneficial effects of ABCM require attention to behavioral and org ....The role of Activity-based costing within the Defence Forces. The aim of the research project is to enhance understanding of the implementation processes involved in the effective application of Activity-based Cost Management (ABCM) within Defence Organizations. A framework is developed that draws on organizational theories as they relate to behavioral implementation factors and change management. The research proposes that the beneficial effects of ABCM require attention to behavioral and organizational factors during the early stages of implementation. Attention to several of these factors provides the basis to overcome resistance to change in early implementation, while attention to others ensures sustained development and acceptance of ABCM.Read moreRead less
Developing a Resource Allocation Framework to support more effective police investigations of major crime. The project addresses National Research Priority 4: Safeguarding Australia. This priority has a goal to protect Australia from terrorism and crime. Improving resource allocation decisions will enable police resources to be more effective in detecting and preventing crime. The project addresses the goal of all police agencies to reduce crime by enhancing the capability to manage resources mo ....Developing a Resource Allocation Framework to support more effective police investigations of major crime. The project addresses National Research Priority 4: Safeguarding Australia. This priority has a goal to protect Australia from terrorism and crime. Improving resource allocation decisions will enable police resources to be more effective in detecting and preventing crime. The project addresses the goal of all police agencies to reduce crime by enhancing the capability to manage resources more efficiently and effectively. This requires a more innovative culture that uses the available management information intelligently to make better (in terms of outcomes) resource allocation decisions. Read moreRead less
Climate Risk Disclosure: Developing Measures for Best Practice . This project aims to investigate how firms should disclose the impact of climate-related risk on financial statements, the contribution of their own activities to climate risk and a best practice set of quantifiable metrics that can be assured by auditors. The aims will be achieved through surveys of chief financial officers and auditors and generation of input-output models at the firm level. The outcomes will benefit accountants ....Climate Risk Disclosure: Developing Measures for Best Practice . This project aims to investigate how firms should disclose the impact of climate-related risk on financial statements, the contribution of their own activities to climate risk and a best practice set of quantifiable metrics that can be assured by auditors. The aims will be achieved through surveys of chief financial officers and auditors and generation of input-output models at the firm level. The outcomes will benefit accountants and auditors who calibrate these impacts, and regulators such as the Australian Accounting Standards Board and Auditing and Assurance Standards Board, in developing accounting disclosure and auditing standards. It is vital to investors, insurers and governments for efficient resource allocation and planning. Read moreRead less
Adoption of Australian IFRS: Are IFRS "fit for purpose"? The project seeks to explore the usefulness of modifications made to company earnings based on International Financial Reporting Standards (IFRS; Australia’s mandatory accounting standards) by financial report preparers and users. The project intends to show how share markets respond to adjustments to IFRS earnings and provide evidence to assist standard setters and regulators in policy decisions to strengthen the financial reporting frame ....Adoption of Australian IFRS: Are IFRS "fit for purpose"? The project seeks to explore the usefulness of modifications made to company earnings based on International Financial Reporting Standards (IFRS; Australia’s mandatory accounting standards) by financial report preparers and users. The project intends to show how share markets respond to adjustments to IFRS earnings and provide evidence to assist standard setters and regulators in policy decisions to strengthen the financial reporting framework and to improve the comparability and transparency of financial information. A more robust framework would improve capital market efficiency, promote economic growth in Australia and support the goal of making Australia a world-leading financial market.Read moreRead less
The Balanced Scorecard: A Strategic Management Accounting Tool for Scenario Thinking and Strategic Decision Making. This project examines the use of models based on the balanced scorecard in scenario thinking and strategic decision making. The Balanced Scorecard is a set of financial and non-financial performance measures. Managers can refine their model about the critical cause-effect relations in the firm by scanning balanced scorecard reports. They can use this model for generating scenario ....The Balanced Scorecard: A Strategic Management Accounting Tool for Scenario Thinking and Strategic Decision Making. This project examines the use of models based on the balanced scorecard in scenario thinking and strategic decision making. The Balanced Scorecard is a set of financial and non-financial performance measures. Managers can refine their model about the critical cause-effect relations in the firm by scanning balanced scorecard reports. They can use this model for generating scenarios and making strategic decisions. This proposal responds to calls for focussed research on systems like the Balanced Scorecard that have "the potential to provide planners with a way of expressing and testing a sophisticated model of cause-effect in the organisation." Read moreRead less
The reliability of corporate reporting of greenhouse gas estimates: Determinants, consequences, training for accountants and policy Initiatives. Fundamental to the successful re-allocation of resources to address climate change is that greenhouse gas estimates reported by firms are reliable. The first outcome from this research is the development of tools to assist and train the Australian accountancy profession in the estimation of reliable emissions. The second outcome is identification of fac ....The reliability of corporate reporting of greenhouse gas estimates: Determinants, consequences, training for accountants and policy Initiatives. Fundamental to the successful re-allocation of resources to address climate change is that greenhouse gas estimates reported by firms are reliable. The first outcome from this research is the development of tools to assist and train the Australian accountancy profession in the estimation of reliable emissions. The second outcome is identification of factors associated with the inaccuracy and bias of greenhouse gas emissions reported by companies and the consequences of the inaccuracies for the share market's valuation of emission liabilities. These research findings will identify issues that need to be addressed by regulators to ensure that the greenhouse gas estimates reported by companies are reliable.Read moreRead less
Environmental Management Systems, reporting systems, stakeholder engagement processes and environmental performance in Australian companies. The achievement of an environmentally sustainable Australia requires improved environmental performance of Australian companies which have significant environmental impacts. This work will lead to improved environmental performance, more effective stakeholder engagement and accountability and reporting systems along with better environmental management sys ....Environmental Management Systems, reporting systems, stakeholder engagement processes and environmental performance in Australian companies. The achievement of an environmentally sustainable Australia requires improved environmental performance of Australian companies which have significant environmental impacts. This work will lead to improved environmental performance, more effective stakeholder engagement and accountability and reporting systems along with better environmental management systems. This in turn will reduce environmental impacts, create more responsive corporate cultures and increase the competitive advantage of Australian industry. Read moreRead less