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Article
Publication date: 8 August 2019

Helen Irvine and Christine Ryan

In the context of the Australian Government’s attempts to impose budget austerity measures on publicly funded universities in its higher education sector, the purpose of…

Abstract

Purpose

In the context of the Australian Government’s attempts to impose budget austerity measures on publicly funded universities in its higher education sector, the purpose of this paper is to assess the sector’s financial health.

Design/methodology/approach

The multi-dimensional study is based on seven years of government financial data from all 39 publicly funded Australian universities, supplemented by information from universities’ annual reports. Using a financial health model that reflects vulnerability, viability and resilience, the authors examine sector data using a suite of metrics. The authors analyse differences between those universities in the Top 10 and Bottom 10 by revenue, as a window into the financial health of the sector at large.

Findings

While mostly financially viable, the sector shows signs of financial vulnerability, particularly in the areas of expense control and financial sustainability. Possibly in response to an uncertain funding environment, universities are managing long-term liquidity by growing reserves. Debt represents largely untapped potential for universities, while differences between the Top 10 and Bottom 10 universities were most evident in the area of revenue diversity, a strong predictor of financial viability.

Research limitations/implications

Focussing on a specific set of financial metrics limits the scope of the study, but highlights further research possibilities. These include more detailed statistical analysis of data, financial case studies of individual universities and the implications of revenue diversification on academic standards.

Originality/value

The paper contributes to higher education literature, providing empirical evidence of universities’ finances. It highlights the importance of universities’ financial resilience in an uncertain funding environment.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 19 September 2008

Howard Mellett and Christine Ryan

The purpose of this paper is to introduce and review the papers contained in this special issue on accounting and organizational change in the public sector and reflects…

Abstract

Purpose

The purpose of this paper is to introduce and review the papers contained in this special issue on accounting and organizational change in the public sector and reflects on their key themes and findings.

Design/methodology/approach

The paper draws on general desk research and the papers in this special edition.

Findings

This paper finds that there is a variety of valid research approaches that can usefully be employed to investigate accounting change in the public sector.

Practical implications

This paper concludes that accounting change is more likely to achieve the objectives set for it if there is a high degree of local involvement in its implementation.

Originality/value

Drawing together a collection of papers that investigate the important topic of the involvement of accounting in organizational change.

Details

Journal of Accounting & Organizational Change, vol. 4 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

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Case study
Publication date: 20 January 2017

Mohanbir Sawhney, Kent Grayson, Patrick Duprss, Christine Hsu, Ryan Metzger, Fuminari Obuchi, Arun Sundaram and Kari Wilson

Ontela, a technology start-up company, has introduced an innovative service called PicDeck that improves the mobile imaging experience for wireless subscribers. Ontela…

Abstract

Ontela, a technology start-up company, has introduced an innovative service called PicDeck that improves the mobile imaging experience for wireless subscribers. Ontela sells PicDeck to wireless carriers, who in turn private-label the service to their subscribers. Ontela must decide which customer segments it should target for the service and how to create a positioning strategy and a marketing communication plan to promote it. It must also consider the value proposition of the PicDeck service for wireless carriers (its direct customers), who need to be convinced that the service will lead to higher monthly average revenue per user (ARPU) and/or increased subscriber loyalty. Part A of the case provides qualitative information on customer personae that represent different customer segments. Students are asked to develop a targeting and positioning strategy based on this qualitative information. Part B provides quantitative data on customer preferences that can be used to identify response-based customer segments, as well as demographic and media habits information that can be used to profile the segments. Students are asked to revise their recommendations based on the additional quantitative data.

The case reinforces the principles of data-driven customer segmentation, discusses the appropriate criteria for selecting segments, and provides a deeper understanding of the benefits and drawbacks of different approaches to identifying and evaluating segments. The case illustrates how the results of data-driven segmentation may run counter to approaches that rely on “gut feel” or qualitative information alone.

Details

Kellogg School of Management Cases, vol. no.
Type: Case Study
ISSN: 2474-6568
Published by: Kellogg School of Management

Keywords

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Case study
Publication date: 20 January 2017

Mohanbir Sawhney, Kent Grayson, Patrick Dupree, Christine Hsu, Ryan Metzger, Fuminari Obuchi, Arun Sundaram and Kari Wilson

Ontela, a technology start-up company, has introduced an innovative service called PicDeck that improves the mobile imaging experience for wireless subscribers. Ontela…

Abstract

Ontela, a technology start-up company, has introduced an innovative service called PicDeck that improves the mobile imaging experience for wireless subscribers. Ontela sells PicDeck to wireless carriers, who in turn private-label the service to their subscribers. Ontela must decide which customer segments it should target for the service and how to create a positioning strategy and a marketing communication plan to promote it. It must also consider the value proposition of the PicDeck service for wireless carriers (its direct customers), who need to be convinced that the service will lead to higher monthly average revenue per user (ARPU) and/or increased subscriber loyalty. Part A of the case provides qualitative information on customer personae that represent different customer segments. Students are asked to develop a targeting and positioning strategy based on this qualitative information. Part B provides quantitative data on customer preferences that can be used to identify response-based customer segments, as well as demographic and media habits information that can be used to profile the segments. Students are asked to revise their recommendations based on the additional quantitative data.

The case reinforces the principles of data-driven customer segmentation, discusses the appropriate criteria for selecting segments, and provides a deeper understanding of the benefits and drawbacks of different approaches to identifying and evaluating segments. The case illustrates how the results of data-driven segmentation may run counter to approaches that rely on “gut feel” or qualitative information alone.

Details

Kellogg School of Management Cases, vol. no.
Type: Case Study
ISSN: 2474-6568
Published by: Kellogg School of Management

Keywords

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Article
Publication date: 1 December 2002

Christine Ryan and Chew Ng

Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior…

Abstract

Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors‐general may pose problems for their independence. This paper provides empirical evidence on the extent to which probity audits are performed by auditors‐general in Australia, and the perceptions of auditors‐general to any dilemmas posed. The study finds that approximately half of the auditors‐general conduct probity audits, and that “independence” is a key concern for those who do not perform these tasks. This in‐depth study of probity audits contributes to an understanding of the changing nature of public sector audit.

Details

Managerial Auditing Journal, vol. 17 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 1 September 2005

Christine E. Ryan

To inform readers about these regional conferences that enhance the ongoing work of EDUCAUSE and to encourage the academic library and IT communities to share and…

Abstract

Purpose

To inform readers about these regional conferences that enhance the ongoing work of EDUCAUSE and to encourage the academic library and IT communities to share and communicate information and partner when opportunities avail themselves.

Design/methodology/approach

A report of the 2005 EDUCAUSE Southeast Regional Conference shared by one of this year’s EDUCAUSE Ryland Fellows.

Findings

Libraries are increasingly developing IT and digital solutions to most collection and service sectors of their work and dealing with many complex issues regarding technology.

Research limitations/implications

By having this population of colleagues conferring with library staff the benefits to each constituency are more meaningful and richer.

Practical implications

In addition to the research and long‐term work, there are many opportunities to develop services, share equipment and expertise that are born out of these kind of conferences. Also a good way to become acquainted with colleagues in your area, region and allows for professional development and networking opportunities.

Orginality/values

Expands horizons of librarians by bringing together IT personnel and administrators, teaching faculty, library administrators, library systems staff and other people interested in related academic and administrative computing issues.

Details

Library Hi Tech News, vol. 22 no. 8
Type: Research Article
ISSN: 0741-9058

Keywords

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Article
Publication date: 30 October 2007

Christine E. Ryan

Abstract

Details

Reference Reviews, vol. 21 no. 8
Type: Research Article
ISSN: 0950-4125

Keywords

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Article
Publication date: 1 January 2006

Christine E. Ryan

Abstract

Details

Reference Reviews, vol. 20 no. 1
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 1 December 2006

Christine E. Ryan

Abstract

Details

Reference Reviews, vol. 20 no. 8
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 1 July 2006

Christine E. Ryan

Abstract

Details

Reference Reviews, vol. 20 no. 5
Type: Research Article
ISSN: 0950-4125

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