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The purpose of this paper is to evaluate the effectiveness of a change in teaching structure in improving the performance of students in an introductory management accounting subject at an Australian institution. The change in structure involved a shift in the balance between lecture and tutorial face‐to‐face contact hours with increased emphasis being placed on tutorials in an attempt to enhance the benefits of cooperative learning.

The paper evaluates the success of the new approach by comparing the performance of students across the two teaching structures. Specifically, the paper compares the performance of students on exam questions covering five key management accounting topics.

The results revealed that the new teaching structure (a two‐hour workshop‐based tutorial and a one‐hour lecture each week) improved student examination results significantly in comparison to the previous “traditional” approach.

This paper demonstrates the benefits of teaching and learning conducted in a small class size setting with the use of cooperative learning. Such an approach could be adopted more widely in the teaching and learning of accounting to enhance the generic and analytic skills of students.

This paper provides empirical evidence to support largely normative claims that cooperative learning when combined with greater focus on small class teaching can improve student performance.

Drawing on DiMaggio and Powell's (1983) perspective of institutional theory, this study examines the influence of institutional pressures on the adoption of management innovation and the subsequent impact of management innovation on competitive advantage.

Data were obtained from 156 middle-level managers in Australia using a survey questionnaire, with data analysed using structural equation modelling.

The results show that internal coercive pressures and normative pressures are positively associated with both dimensions of management innovation (i.e. practices and techniques). However, external coercive pressures were found to negatively influence management innovation techniques, and no association was found between mimetic pressures with either dimension of management innovation. Finally, both dimensions of management innovation were found to exhibit a positive influence on competitive advantage.

The findings provide organisations with an insight into the institutional factors that affect their ability to introduce new management practices and techniques (i.e. management innovation) and the role of management innovation in enhancing competitive advantage.

This study aims to investigate the influence of organisational culture, specifically O’Reilly et al.’s (1991) six dimensions of the organisational culture profile (respect for people, outcome orientation, team orientation, innovation, attention to detail and stability) on corporate social responsibility (CSR) practices and the subsequent impact of CSR practices on organisational performance from the context of an emerging economy.

The study used a survey of middle- and higher-level managers in Bangladeshi organisations to develop a seven-dimensional model of CSR practices and used structural equation modelling to analyse the developed hypotheses.

The findings provide evidence of the influence of the six different dimensions of organisational culture on the different dimensions of CSR practices. The findings highlight the diverse impacts (i.e. positive and negative) of CSR practices on organisational performance. The study also highlights the direct influence of organisational culture on both financial and non-financial performance. In particular, the outcome and team orientation culture are positively associated with non-financial and financial performance, respectively, while an innovative culture is negatively associated with both non-financial and financial performance.

The findings of the study provide practitioners, internal (i.e. the managers and business owners of both the local and multinational organisations) and external policy-makers, and foreign investors in an emerging economy with new insights into the role of an intra-organisational factor (i.e. organisational culture) in influencing the adoption of CSR practices and the subsequent impact of CSR practices on organisational performance.

Using the 52 guidelines of CSR practices provided by the Organisation for Economic Co-operation and Development, this study provides a unique empirical insight into the influence of organisational culture on CSR practices and the impact of CSR practices on organisational performance. The findings contribute to the limited CSR literature examining the influence of organisational culture on the adoption of CSR practices and its subsequent impact on organisational performance in an emerging economy.

The purpose of this paper is to provide an initial empirical insight into the mediating role of quality performance on the association between six specific organisational factors (top management support, employee involvement, employee empowerment, reward and recognition, training and customer focus) and competitive advantage.

A survey questionnaire was used to collect data from 179 garment organisations in a developing country, Bangladesh.

The results show that quality performance mediates the association between three specific organisational factors (top management support, employee involvement and reward and recognition) and competitive advantage. In addition, a fourth organisational factor, employee empowerment, exhibited a direct association with competitive advantage.

The findings provide managers of developing economies with an important insight into the critical role of quality in achieving competitive advantage. In line with the resources-based view, the findings suggest that managers should deploy their limited resources to focus on providing top management support for, encourage employee involvement in and provide adequate rewards and recognition in respect to quality initiatives.

This study examines the association between the use of strategic management accounting (SMA) practices and competitive advantage and the moderating role of four aspects of organisational culture – teamwork orientation, outcome orientation, innovation orientation and attention to detail orientation – on this association. Online survey data were collected from 408 accountants in Australian business organisations, and structural equation modelling (SEM) was used to analyse the data. The results indicate a positive association between the use of SMA practices and competitive advantage with such an association positively moderated by one cultural dimension, teamwork orientation. Specifically, the findings indicate that the positive effect of SMA practices on competitive advantage is dependent upon the fit between the use of SMA practices and teamwork orientation with more (less) teamwork-oriented organisations exhibiting a stronger (weaker) association between the use of SMA practices and competitive advantage.

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.

A survey was conducted of 673 business units of garment organisations in a developing country, Bangladesh.

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.

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.

The findings provide an important insight into the use and value of TQM practices in developing countries.

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 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.

A survey questionnaire was distributed to 636 Australian manufacturing organisations.

The findings indicate that the enabling use of controls is associated, both directly and indirectly, through the level of employee empowerment, with organisational performance.

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.

This study examines the impact of environmental activity management (EAM) on triple bottom line (TBL) performance and the role that sustainability strategies play in mediating these relationships. Data were collected using a survey of Australian managers and analysed using structural equation modelling (SEM). The findings indicate that each of the three levels of EAM – Environmental Activity Analysis, Environmental Activity Cost Analysis, and Environmental Activity Based Costing – influence-specific aspects of performance, either directly and/or indirectly through environmental and social sustainability strategies. The findings suggest that managers could enhance their use of EAM practices through the use of sustainability strategies in order to enhance performance. This study provides empirical insight into the impact that EAM practices and environmental and social sustainability strategies have on all three aspects of TBL performance.

This study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs) with SPMS effectiveness.

Data were collected using an online survey distributed to 656 Australian middle and lower level managers.

The findings reveal that informational fairness mediates the association between SPMSs (link to value drivers and the use of multidimensional performance measures) with performance-related outcomes; procedural fairness mediates the association between SPMSs (link to strategy and the use of multidimensional performance measures) with staff-related outcomes and distributive fairness mediates the association between the use of SPMSs (all three types) with both performance and staff-related outcomes.

The study provides a unique insight into the importance of fairness (the distributive, informational and procedural fairness of the performance appraisal system) in mediating the associations between the extent of use of SPMSs and SPMS effectiveness. The findings contribute to the human resource management (HRM) “black box” literature by providing an insight into the behavioural mechanism through which a specific human resource management practice (i.e. the SPMS) influences organisational performance.