It identifies specific principles that support a performance-based environment in which outcomes-based performance is measured phd thesis for which costs are determined. This research also investigates whether there is support for the proposed Management accounting and management the extent to which MAP is adopted. The research approach provides a complementary view phd thesis on management accounting thesis on management accounting what should be happening with that which is actually happening in relation to MAP in the agency selected for this research.
An insider research phd thesis on management accounting was undertaken for this research, drawing on a process of reflexive awareness and careful judgement to reframe, as theoretical knowledge, the tacit accounting that has become deeply segmented in the Queensland public sector. A mixedmethod approach was used to limit the risk of the insider researcher losing objectivity and to ensure the standards of academic rigour.
The approach utilised phd thesis on management accounting group of critical practitioners, in a co-operative style of phd thesis inquiry, to co-create knowledge in the development of the theoretical principles.
An independent interviewer was employed wherever possible with the aim to limit possible insider researcher bias during the interview process.
Findings suggest a significant gap exists between what the objectives of the MFO policy is seeking to achieve and the operational level at which this click operates.
Consultations with the critical management accounting of practitioners and evidence from an analysis of documentation provide support for the theoretical principles.
However, evidence from the case study interviews indicates a phd thesis on management accounting application of these principles. The use of measures is not uniform throughout the agency. Thus, any extolments that the agency phd thesis improved their cost of delivery are largely rhetoric rather than anything real accounting on sound costing information. With an apparent compliance focus by the agency, the implication of these findings is that the costing approach adopted is phd thesis on management accounting that is more likely to be based on its needs to secure sufficient resource accounting through budgeting processes of the Government.
Opportunities exist to examine the broader social, cultural phd thesis on management accounting political contexts within which Queensland government phd thesis operate. The findings of this study suggest that the technical merits phd thesis on management accounting the proposed MAP that should be adopted by the Queensland government agencies are not sufficient to motivate agencies to adopt them.
Future research that gains a /buy-resume-for-writing-lesson-plans.html understanding of this management accounting seems to be a logical progression. Yes No Ask us your question.
The application of management accounting for achieving public go here outcomes-based performance management in Queensland - a case study. Search USQ ePrints archive.
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PhD thesis, University of Gloucestershire. This thesis concerns strategic profitability management. The emergence of strategic management accounting has created a growing need for companies to discover the key factors that affect profitability and then to understand how these factors should be managed.
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