THE USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS, FUNCTIONAL DIFFERENTIATION AND MANAGERIAL EFFECTIVENESS

~tis study examines the role of broad scope information, made available by management accouming system* (MAS), in enchanging mamgerial performance. It is proposed that differentiation of activities into area such us marketing and production in an organizational response to manage uncertainty. The paper argues that such different of activities moderates the association between the extent to which managers use broad scope MAS information and peffornmnce. A study off 75 managers indicated that the association between the extent of use of broad scope MAS inf0rmmion and performance was strottger for managers of marketing than production activities

Managing identity conflicts in organizations: a case study of one welfare non-profit

How nonprofit organizations manage multiple and conflicting identities is not well understood. In a case study of a nonprofit welfare organization, we use Pratt and Foreman’s (2000) framework of identity management responses to illuminate different ways that nonprofit organizations can seek to manage and potentially resolve identity conflicts. We focus on the actual practices nonprofit organizations use to manage multiple identities and, in particular, reveal the important role of organizational routines and artefacts in facilitating or constraining particular identity management responses

Management control systems have evolved to address the need for innovation

Traditional accounting control systems aren't seen as doing the job, argue Robert Chenhall and Frank Moer

The Role of Management Control Systems in Planned Organizational Change: An Analysis of Two Organizations

Accounting, Organizations and Society, 32 (7-8), 2007, 601-637.In the management control literature there is growing interest in the role of management control systems (MCS) in planned organizational change. The existing literature is concerned with either rational, technical change principles or more social and political interpretations of MCS facilitated change. This paper aims to extend the literature by combining technical approaches to MCS facilitated change with a behavioral approach in the study of two similar organizations. Moreover, the paper employs a holistic approach to change to develop a comprehensive understanding of the role of MCS in planned organizational change. A framework by Huy [Huy, Q.N. (2001). Time temporal capacity, and planned change. Academy of Management Review 26(4), 601-623] is used to provide an integrative approach that focuses on both rational, systematic practices and the behavioral processes involved in their implementation. This is achieved by identifying four idealized intervention types: commanding, engineering, teaching and socializing. Understanding the application of these four intervention types requires analysis of the way they interact through times

Alcohol management plans and related alcohol reforms

Abstract Indigenous Justice Clearinghouse Research Brief 16 provides an analysis of Alcohol Management Plans (AMPs); a relatively new instrument joining the extensive range of regulations relating to alcohol supply and consumption. AMPs vary in design and implementation across Australia, and include strategies designed to reduce harms resulting from alcohol misuse. The authors chart the background and development of these instruments in Australia, as well as providing a comparison to international alcohol supply and control reforms. The authors find that evaluations in the public domain are limited. These evaluations appear to indicate that where AMPs are locally driven and owned, there are stronger and more sustainable outcomes. There is a good evidence base for the individual components that make up an AMP. Success has been achieved through alcohol restrictions, and both harm and demand reduction strategies have an evidence base as targeted interventions. The authors conclude that as more AMPs are implemented across Australia, there is a greater need for further research to better understand the process of implementation and how communities can work together with governments to design, implement and evaluate AMPs

Indigenous perspectives on active living in remote Australia: a qualitative exploration of the socio-cultural link between health, the environment and economics

BackgroundThe burden of chronic disease in Indigenous Australia is more than double that of non-Indigenous populations and even higher in remote Northern Territory (NT) communities. Sufficient levels of physical activity are known to reduce the risk of chronic disease and improve the health of those already suffering from chronic disease. It has been identified that effective promotion of physical activity in Indigenous settings requires the diverse cultural perspectives and participation of Indigenous people. However, Indigenous concepts of physical activity are not represented in the public health literature and examples of Indigenous involvement in physical activity promotion are scarce. This study aimed to explore and describe local perspectives, experiences and meanings of physical activity in two remote NT Indigenous communities. MethodsQualitative research methods guided by ethnographic and participatory action research principles were used. Semi-structured interviews conducted with 23 purposively selected community members were the main source of data, augmented by five commissioned paintings by community-based artists and observations recorded in a journal by the first author. ResultsThe findings reveal that in this cultural context the meaning of physical activity is embedded in socially significant and economically necessary physical engagement with the environment. Participants described physical activities associated with Indigenous natural and cultural resource management, customary spaces, seasonal timing and traditional education as creating and protecting health. These activities were viewed not only as culturally appropriate physical activities that contribute to health but as legitimate, physically active forms of social organisation, education and employment that help to build and maintain relationships, wealth, resources and the environment. ConclusionThis different construction of physical activity in remote Indigenous communities highlights the importance of involving Indigenous people in the development and implementation of physical activity promotion. Physical activities associated with traditional Indigenous cultural practices and being active ‘on country’ need to be viewed as legitimate health promotion activities. Exploring further ways to enable Indigenous people in remote NT to be involved in creating viable active livelihoods on ‘traditional country’ needs to be considered as imperative to health improvement