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Professor David Brown

Biography

David Brown is Professor of Management Accounting at the University of Technology Sydney. His research and teaching is primarily focused on how to design and use management and accounting systems to address behavioral, decision making and coordination problems in organizations. He is best known for his work on management control system packages, some of which is featured in his research paper published in Management Accounting Research (coauthored with Teemu Malmi in 2008) which continues to be highly read and cited. However, David’s research interests span environmental sustainability, mental models and decision making, interorganizational research contracting, open strategy and innovation, sustainable agriculture, and management of research performance in universities. He has undertaken a range of projects with CPA Australia, including a joint research project with the Strategic Business Management Centre of Excellence on factors that influence the adoption of Activity-Based Costing & Management in Australian Firms, as well as projects on the current use of the Balanced Scorecard and Predictive Business Analysis in Australia.

Two of his recent projects involve cross disciplinary research teams. The first is the Leadership& Change for Energy Efficiency in Accounting & Management project, funded by the NSW Office of Environment & Heritage. This project became a finalist in both the Green Gown Awards Australasia 2013 and Green Globe Awards 2013, receiving an award of highly commended for both in the categories of Learning and Teaching and Energy Efficiency respectively. The second is the Accounting for Value Chain Sustainability and Competitive Advantage project, which investigates sustainability and cotton and is funded by the Australian Government Cotton Research and Development Corporation.

Before pursuing an academic career David accumulated extensive experience in private industry which has both informed his teaching and has been particularly useful in undertaking research that has practical as well as theoretical relevance.
Image of David Brown
Professor, Accounting Discipline Group
Core Member, CMOS - Centre for Management and Organisational Studies
BBus (UTS), GradCertHEd (UTS), MBus (UTS), PhD
 
Phone
+61 2 9514 3773

Research Interests

Management control systems; information systems performance evaluation; innovation adoption; diffusion of innovations.

Management decisions and control; accounting for managerial decisions.

Chapters

Brown, D.A., Baker, M. & Malmi, T. 2012, 'An Integrated Package of Environmental Management Control Systems' in Gregoriou, G.N. & Finch, N. (eds), Best Practices in Management Accounting, Palgrave Macmillan, London, United Kingdom, pp. 115-129.
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This chapter examines the issue of how management control systems (MCS) can be designed and used to address environmental concerns within organisations. This issue is motivated by the developing awareness of the environmental and social issues caused by industrial activity, as spawned by a scientific consensus that human activities are affecting the Earth's climate (Oreskes, 2004), levels of biodiversity and ecosystems (Hooper et al., 2005). In response, accounting academics, policy makers and practitioners have developed a range of external sustainability reports which aim to account for environmental activity. However, concerns remain in relation to the completeness and credibility of these reports (Adams, 2004). Moreover, while some researchers argue that reported levels of social and environmental performance are correlated with economic performance (Margolis and Walsh, 2003; Orlitzky et al., 2003), this 'work leaves unexplored questions about what it is that firms are actually doing' (Margolis and Walsh, 2003, p. 278).

Conferences

Benn, S.H., Brown, P., Brown, D. & Crittenden, P. 2014, 'Networks of Practice for Energy Efficiency: a Role for Boundary Objects', Academy of Management Conference.
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Brown, D.A., Lewis, R.L. & Sutton, N.C. 2013, 'An organizing paradox - Management control and four forms of employee empowerment', EAA 2013 36th Annual Congress, European Accounting Association, Paris, France.
Lewis, R.L., Brown, D.A. & Sutton, N.C. 2012, 'The paradox of management control and employee empowerment', AFAANZ Conference, AFAANZ, Melbourne, Australia.
Sundin, H.J., Brown, D.A. & Booth, P.J. 2010, 'Management control systems in a multi-stakeholder environment', 33rd Annual Congress European Accounting Association Programme, European Accounting Association (EAA), Istanbul, Turkey.
Sivabalan, P., Brown, D.A., Wu, C. & Malmi, T. 2010, 'Annual budgets, rolling forecasts and competitive strategy', 2010 AFAANZ Conference Program, AFAANZ 2010, AFAANZ, Christchurch, New Zealand.
This study investigates relationships between the importance of four operational budget reasons and the intensity of the cost leader/differentiator strategy in business units. The study considers this relationship for both annual budgets and rolling forecasts. Using data collected from a survey of 331 medium to large Australian business units, we find that more intensive adopters of differentiator strategies appear to regard annual budgets and rolling forecasts as more important for both operational planning and performance evaluation reasons - this represented a broader range of reasons than that observed for cost leader business units, which have been traditionally argued to be more sensitive to formal financial controls.
Petroulas, E., Sundin, H.J. & Brown, D.A. 2008, 'Management control systems and generational differences: An exploratory case study of a professional services firm', 2008 Global Management Accounting Research Symposium (GMARS), Global Management Accounting Research Symposium (GMARS), School of Accounting UNSW, Sydney, Australia.
Sutton, N.C. & Brown, D.A. 2008, 'Management control systems in enabling university research performance', Program of American Accounting Association Annual Meeting, American Accounting Association Annual Meeting, American Accounting Association (AAA), Anaheim, USA.
Booth, P.J., Brown, D.A. & Sundin, H.J. 2008, 'Perspectives on multiple stakeholders and management control systems: institutional and stakeholder theory: friend or foe?', Program of American Accounting Association Annual Meeting, American Accounting Association Annual Meeting, American Accounting Association (AAA), Anaheim, USA.
Sundin, H.J., Brown, D.A. & Booth, P.J. 2008, 'Perspectives on multiple stakeholders and management control systems: institutional and stakeholder theory', Technical Program of 2008 AFAANZ/IAAER Conference, Accounting and Finance Association of Australia and New Zealand Conference, AFAANZ, Sydney.
Brown, D.A., Malmi, T. & Booth, P.J. 2008, 'Loose coupling theory of management control systems', Program of American Accounting Association Annual Meeting, American Accounting Association Annual Meeting, American Accounting Association (AAA), Amaheim, USA.
Sundin, H.J., Brown, D.A. & Booth, P.J. 2008, 'Perspectives on multiple stakeholders and management control systems. Institutional and stakeholder theory: Friend or foe?', 31st Annual Congress European Accounting Association Conference Website Papers, Annual Congress of European Accounting Association, European Accounting Association (EAA), Rotterdam, Netherlands, pp. 1-20.
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Organisations are increasingly being pressured by stakeholders to acknowledge and manage their interests (Phillips 2003; Freeman 1984). However, conflicts can arise where multiple stakeholders have differing interests, especially if certain stakeholder groups are prioritised above others when decisions are made about the allocation of scarce resources. The management accounting literature is limited in explicitly dealing with how multiple stakeholder objectives manifest in the management control systems of organisations. This paper discusses the conceptual overlaps and tensions between intuitional theory and stakeholder theory in an attempt to provide greater depth of analysis on how multiple and potentially conflicting stakeholder objectives manifest in management control systems. The paper is a conceptual. It first problematises the issues of multiple stakeholder objectives with management control system design and use. The paper then reviews three management accounting papers (Abernathy and Chua, 1996; Brignall and Modell, 2000; Mueller and Carter, 2007) which have adopted institutional perspectives for this analysis to highlight the limitations of institutional theory. Finally, the paper reconciles several terms used by the respective theories and develops a framework for management accounting researchers to draw from both institutional and stakeholder theories simultaneously to better inform future research design and findings. The framework draws heavily on the model of stakeholder identification and salience developed by Mitchell et al. (1997) and tested by Agle et al. (1999) to connect stakeholder characteristics to the design and use of management control systems.
Sutton, N.C. & Brown, D.A. 2008, 'Management control systems in enabling university research performance', Program of 31st Annual Congress of European Accounting Association, Annual Congress of European Accounting Association, European Accounting Association (EAA), Rotterdam, The Netherlands, pp. 1-26.
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The purpose of this study is to investigate how management control systems (MCS) are used to enable university research performance at the operating level. At the sector level, institutionally framed research within New Public Management literature has observed the more uniform use of managerialist and programmed approaches to university research management. However, empirical contingent studies within a private sector R&D setting have evidenced how such approaches are ineffective in enabling operating level research performance. Drawing on both literatures, as well as wider MCS package research, the research uses an exploratory case study to examine two high performing faculties with contrasting research characteristics. From these micro-level accounts, the paper develops a conceptual model demonstrating how a combination of institutional and technical factors contributes to the use of MCS. More specifically, while a similar complementary package of socio-ideological, administrative and incentive controls is used to satisfy the diverging managerial and collegial institutional interests, within each operating unit managers tailor the use of these categories of controls to suit their respective research cultures and contexts in order to enable university research performance.
Brown, D.A. & Sutton, N.C. 2008, 'Management control systems in enabling university research performance', 2008 AFAANZ/IAAER Conference website papers, Accounting and Finance Association of Australia and New Zealand Conference, AFAANZ, Sydney, Australia, pp. 1-35.
The purpose of this study is to investigate how management control systems (MCS) are used to enable university research performance at the operating level. At the sector level, institutionally framed research within New Public Management literature has observed the more uniform use of managerialist and programmed approaches to university research management. However, empirical contingent studies within the private sector Research and Development setting have substantiated how such approaches are ineffective in enabling operating level research performance. Drawing on both literatures, as well as wider MCS package research, this paper uses an exploratory case study to examine two high performing faculties with contrasting research characteristics. From these micro-level accounts, the paper develops a conceptual model demonstrating how a combination of institutional and technical factors contributes to the use of MCS. A similar complementary package of socioideological, administrative and incentive controls is used to satisfy the diverging managerial and collegial institutional interests within each operating unit. However, managers tailor the use of these categories of controls to suit their respective particular research cultures and contexts in order to enable university research performance.
Brown, D.A., Petroulas, E. & Sundin, H.J. 2008, 'Management control systems and generational differences: An exploratory case study of a professional services firm', 31st Annual Congress European Accounting Association Conference Website Papers, Annual Congress of European Accounting Association, European Accounting Association (EAA), Rotterdam, Netherlands, pp. 1-36.
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This research investigates how generational culture is reflected in the design and use of Management Control Systems (MCS) within a Professional Services Firm. Literature suggests that each generation has its own characteristics or culture. This culture gives rise to preferences within each generation that potentially impact how they interface in organizations and impact the design, use and effectiveness of MCS. This issue is come to the fore in the current tight labour market and especially in accounting firms. The paper adopts an exploratory case study approach of a Big 4 Accounting Firm. The research demonstrates that generational culture has been an influential factor in the case firms MCS design. In doing so it provides insights as to how organisations can design their MCS in order to satisfy the preferences of different generations. Furthermore, the research shows that the firm aligned the MCS design to the preferences of Generation Y and explains why this was done. This improved retention rates in a tight labour market. However, it also raises concerns that this design may be at the detriment to the firm through changes in firm culture, creation of conflict between generations, and a problems with the performance of Generation Y.
Brown, D.A., Petroulas, E. & Sundin, H.J. 2008, 'Management control systems and generational differences: An exploratory case study of a professional services firm', 2008 AFAANZ/IAAER Conference website papers, Accounting and Finance Association of Australia and New Zealand Conference, AFAANZ, Sydney, Australia, pp. 1-36.
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This research investigates how generational culture is reflected in the design and use of Management Control Systems (MCS) within a Professional Services Firm. Literature suggests that each generation has its own characteristics or culture. This culture gives rise to preferences within each generation that potentially impact how they interface in organizations and impact the design, use and effectiveness of MCS. This issue is come to the fore in the current tight labour market and especially in accounting firms. The paper adopts an exploratory case study approach of a Big 4 Accounting Firm. The research demonstrates that generational culture has been an influential factor in the case firms MCS design. In doing so it provides insights as to how organisations can design their MCS in order to satisfy the preferences of different generations. Furthermore, the research shows that the firm aligned the MCS design to the preferences of Generation Y and explains why this was done. This improved retention rates in a tight labour market. However, it also raises concerns that this design may be at the detriment to the firm through changes in firm culture, creation of conflict between generations, and a problems with the performance of Generation Y.
Sivabalan, P., Malmi, T., Booth, P.J. & Brown, D.A. 2008, 'Organisational characteristics, alternative reasons to budget and two budget forms', 2008 AFAANZ/IAAER Conference website papers, Accounting and Finance Association of Australia and New Zealand Conference, AFAANZ, Sydney, Australia, pp. 1-42.
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This study examines contingency relationships between organisational characteristics and four alternative operational reasons to budget, across two budget forms (fixed budget and rolling forecasts). Furthering the work of Hansen and Van der Stede (2004), results show that contingency relationships between organisational characteristics and the importance of operational reasons to budget were different for performance evaluation reasons, in comparison to operational planning reasons.
Petroulas, E., Sundin, H.J. & Brown, D.A. 2008, 'Management control systems and generational differences: An exploratory case study of a professional services firm', Program of American Accounting Assocciation Annual Meeting, American Accounting Association Annual Meeting, American Accounting Association, Anaheim, USA.
Sivabalan, P., Brown, D.A., Booth, P.J. & Malmi, T. 2007, 'An exploratory study of operational reasons to budget', An exploratory study of operational reasons to budget, European Accounting Association, Lisbon, Portugal, pp. 1-1.
Bedford, D.S., Brown, D.A. & Malmi, T. 2006, 'Balanced scorecard content, use, and performance impacts: some Australian evidence', AFAANZ Annual Conference 2006, Accounting and Finance Association of Australia and New Zealand Conference, AFAANZ, Wellington, New Zealand, pp. 1-19.
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Baker, M.L., Brown, D.A. & Malmi, T. 2006, 'Implementing environmental strategy with an MCS package', 29th EAA Annual Conference, Annual Congress of European Accounting Association, EAA, Dublin, Ireland, pp. 1-35.
Sivabalan, P., Booth, P.J., Malmi, T. & Brown, D.A. 2006, 'Alternative reasons to budget, firm and budgetary characteristics, and firm performance', AFAANZ Annual Conference 2006, Accounting and Finance Association of Australia and New Zealand Conference, AFAANZ, Wellington, New Zealand, pp. 1-34.
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Sivabalan, P., Booth, P.J., Malmi, T. & Brown, D.A. 2006, 'Further evidence on the impact of reasons-to-budget on budget importance and performance', 29th EAA Annual Conference, Annual Congress of European Accounting Association, EAA, Dublin, Ireland, pp. 1-45.
Sundin, H.J., Granlund, M. & Brown, D.A. 2006, 'Multiple objectives, management control systems, and the balanced scorecard: an exploratory case study', AFAANZ Annual Conference 2006, Accounting and Finance Association of Australia and New Zealand Conference, AFAANZ, Wellington, New Zealand, pp. 1-40.
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Bedford, D.S., Brown, D.A. & Malmi, T. 2006, 'Balanced scorecard content, use, and performance impacts: some Australian evidence', 29th EAA Annual Conference, Annual Congress of European Accounting Association, EAA, Dublin, Ireland, pp. 1-18.
Sivabalan, P., Malmi, T., Brown, D.A. & Matolcsy, Z.P. 2005, 'An exploratory study of Australian operations budget practice', 2005 AFAANZ Conference Proceedings, Accounting and Finance Association of Australia and New Zealand Conference, AFAANZ, Melbourne, Australia, pp. 1-26.
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Teo, S.T., Lakhani, B.S., Brown, D.A. & Malmi, T. 2005, 'Structure, culture, and HRM in professional service firms', Engaging the Multiple Contexts of Management: Convergence and Divergence of Management Theory and Practice - Proceedings of the 19th ANZAM Conference, Australian and New Zealand Academy of Management Conference, ANZAM, Canberra, Australia, pp. 1-15.
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Brown, D.A., Sivabalan, P., Booth, P.J. & McKenzie, J.A. 2002, 'An action research approach to improving student learning outcomes using constructed alignment: Some evidence and implications for teaching cost accounting', Proceedings of the AAANZ Annual Conference, Poster Session at the AAANZ Annual Conference, Perth.
Brown, D.A., Sivabalan, P., Booth, P.J. & McKenzie, J.A. 2002, 'An action research approach to improving student learning outcomes using constructive alignment: Some evidence and implications for teaching cost accounting', School of Accounting Seminar Series, School of Accounting Seminar Series, Griffith University, Gold Coast Campus.
Brown, D.A., Booth, P.J. & Giacobbe, F. 2001, 'Organisational influences, ownership, and the adoption of activity-based costing in Australian firms', AAANZ 2001 Conference, Auckland, New Zealand.

Journal articles

Sutton, N.C. & Brown, D.A. 2016, 'The illusion of no control: management control systems facilitating autonomous motivation in university research', Accounting and Finance, vol. 56, no. 2, pp. 577-604.
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Brown, D.A. & Sundin, H. 2016, '(Forthcoming) Greening the black box: Integrating the environment and management control systems', Accounting, Auditing and Accountability Journal.
Kamal, O., Brown, D., Sivabalan, P. & Sundin, H. 2015, 'Accounting information and shifting stakeholder salience: An industry level approach', Qualitative Research in Accounting and Management, vol. 12, no. 2, pp. 172-200.
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© 2015 Emerald Group Publishing Limited.Purpose - The purpose of this research is to understand how accounting information mobilises stakeholder salience at an industry level. Design/methodology/approach - A case study method using an explanation building approach was applied to gather information surrounding dairy industry stakeholder uses of accounting information to communicate their salience, in the historical context, leading to, and the events surrounding the milk price "war" in Australia. The Mitchell et al. (1997) stakeholder salience framework was used to advance our understanding of the different ways accounting can be mobilized by stakeholders with different types of salience attributes, at an industry level. Findings - This empirical analysis produces two insights into the relation between accounting and stakeholder salience. First, there is evidence as to how accounting information impacted on stakeholder salience at an industry level by demonstrating how accounting information (in)directly communicated and justified the increase of a stakeholder's level of salience. Second, the Mitchell et al. (1997) model is extended by attributing levels of importance to each stakeholder attribute. It was found that, in this setting, power was the most salient attribute of the three, usurping legitimacy and urgency, leading to the outcomes observed. Research limitations/implications - This paper acknowledged the usual method limitations related to this style of qualitative research, including investigator bias and lack of statistical generalization. In addition, a second set of limitations critiques the paper's operating framework. While the Mitchell et al. (1997) stakeholder salience model proved to be a suitable choice for this research, it is limited in the way in which stakeholder attributes are presented and used to identify stakeholders. In addition, further light may be provided on the distinctions between the different magnitudes of power, legitimacy and u...
Wu, C., Brown, D.A., Sivabalan, P. & Huang, P. 2013, 'The application of target costing to the real-estate investment industry - a dual model approach', Asia Pacific Management Review, vol. 18, no. 2, pp. 221-237.
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This paper applies target costing (TC) to Taiwan's real-estate investment industry by considering the variation of selling prices in a batch of heterogeneous products (apartments). TC has largely been applied and studied in the manufacturing industry, assuming a structure of a single sale-price for homogenous products within the same batch. However, the products in the same construction batch in a real-estate investment project often have different prices caused by product attributes (floor level, orientation, location) and product changes requested by clients. We provide interview evidence from six real-estate investment firms highlighting how batch profit is pursued while focusing on different product prices within the same product batch. Unlike traditional applications of TC, our findings show target-cost levels may increase for higher-priced products, and do not necessarily decrease for lower-priced products. This is due to the economies of scale arising from purchasing components and maintaining customer satisfaction. The findings also reveal the importance of considering processes/procedures for dual models by emphasizing the increased product price and land investment at the preliminary planning stages, to achieve a more practical TC in the real estate investment industry.
Petroulas, E., Brown, D.A. & Sundin, H.J. 2010, 'Generational characteristics and their impact on preference for management control systems', Australian Accounting Review, vol. 20, no. 3, pp. 221-240.
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Research indicates that different macro-socialisation results in systematic differences in generational characteristics, which may in turn result in different generational workplace preferences for management control systems (MCS). An exploratory study w
Brown, D.A., Granlund, M. & Sundin, H.J. 2010, 'Balancing multiple competing objectives with a balanced scorecard', European Accounting Review, vol. 19, no. 2, pp. 203-246.
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This paper investigates how multiple and competing objectives are managed within an organisation, and the role that the Balanced Scorecard (BSC) plays in balancing organisational objectives. The issue of achieving multiple objectives, those which represent the interests of various stakeholders, has come to the forefront of the corporate agenda, as companies are seen increasingly as more than a source of profit for shareholders, but rather as 'citizens' playing a broader role in society. This study adopts an exploratory case study approach to understand how the BSC is used in management decision and control processes to assist with the balancing of objectives. The case organisation is a state-owned electricity company, and provides a unique setting where multiple and equally important strategic objectives exist. The results demonstrate that the BSC has the potential to help in making trade-offs and balancing objectives, but there are certain requirements for this to succeed. The paper provides insights into issues of balanced strategic management, as it discusses 'balance' in terms of both process and outcomes.
Sundin, H.J., Brown, D.A., Wakefield, J.A. & Ranganathan, J. 2009, 'Management control systems in a non-enterprise network: The greenhouse gas protocol initiative', Australian Accounting Review, vol. 19, no. 2, pp. 93-102.
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A study explores the use of management control systems in a unique multi-stakeholder collaborative network, the Greenhouse Gas Protocol Initiative (GHGPI). The primary objective of the GHGPI was to harmonise greenhouse gas accounting practices through the development of one international standard. The central problems in the collaboration were the multiple differing stakeholder ideologies and the practical challenges of a geographically dispersed network being able to work together. To overcome these problems, MCS were designed around socio-ideological, planning and administrative controls. The GHGPI faced the problems of the collaboration not having a financial or profit objective, high levels of uncertainty about outcomes, conflicting stakeholder ideologies, and the practical issue of enabling a geographically dispersed network to work together. Collaborations are becoming popular forms of organising people and resources because they enable multiple stakeholders to be involved in projects. Despite the benefits, however, the issue of conflicting stakeholders' views may arise (Cleland 1986; Jugdev and Müller 2005) and put the achievement of project outcomes at risk. The case of the GHGPI provides insights into the management of such challenges, because it was such a large and ultimately successful multistakeholder collaboration. The insight from the analysis of the GHGPI can be applied not only to accounting standard developments, but more broadly to various other forms of collaboration
Sivabalan, P., Booth, P.J., Malmi, T. & Brown, D.A. 2009, 'An exploratory study of operational reasons to budget', Accounting & Finance, vol. 49, no. 4, pp. 849-871.
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Budgets are used widely but criticized, mainly for performance evaluation reasons. We find that organizations regard budgets as more important for planning and control than evaluation, thus proposing a rationale for their continued use irrespective of evaluation-based criticisms. This finding is also important, because most extant budget research focuses on evaluation, suggesting a potential disconnect between budget research and practice. We also find that rolling forecasts are used in tandem with the annual budget in most organizations, and for the same reasons. This was unexpected, as coexistence suggests their adoption for different reasons.
Sivabalan, P. & Brown, D.A. 2008, 'To plan and control', In the Black, vol. April.
Brown, D.A., Bedford, D.S. & Sivabalan, P. 2008, 'Use and impacts of the balances scorecard in Australia: what's the state of play?', In the Black, vol. 78, no. 09, pp. 56-59.
Malmi, T. & Brown, D.A. 2008, 'Management control systems as a package - opportunities, challenges and research directions', Management Accounting Research, vol. 19, no. 4, pp. 287-300.
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There has been very little explicit theoretical and empirical research on the concept of management control systems (MCS) as a package despite the existence of the idea in management accounting literature for decades. In this editorial we discuss a range of ways researchers have defined MCS and the problems this has created. We provide a new typology for MCS structured around five groups: planning, cybernetic, reward and compensation, administrative and cultural controls. The typology is based on the distinction between decision-making and control and addresses those controls managers use to direct employee behaviour. We discuss the conclusions of the articles included within this special issue and provide ideas for further research.
Teo, S.T., Lakhani, B.S., Brown, D.A. & Malmi, T. 2008, 'Strategic human resource management and knowledge workers: A case study of professional service firms', Management Research News, vol. 31, no. 9, pp. 683-696.
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Purpose The purpose of this paper is to examine the impact of adopting a strategic approach to human resource management (HRM) in professional service firms (PSFs). It provides the empirical evidence by comparing and contrasting the adoption of a strategic approach to HRM in two Australian PSFs. Design/methodology/approach A qualitative case study approach is adopted. Data were collected from multiple sources. The secondary sources comprised annual reports, press releases and industry reports. In total, 40 semi-structured interviews were conducted with senior partners, professional staff, HR managers and ex-employees of the two firms. Findings The findings suggest that differences in the performance of PSFs could be explained by organizational control systems such as personnel and cultural controls. The qualitative data generated by the two PSF cases provided evidence to support the notion that strategic human resource management is an important factor in explaining firm performance. Our findings provide empirical support for the importance of strategic approaches to HRM. Research limitations/implications One limitation of this study is the adoption of case study method, the findings of which cannot be generalized to a wider population. Thus, the study provides only a limited body of accumulated knowledge. Future studies could adopt a longitudinal research design to test the relationships between HRM systems, control systems and firm performance. Practical implications To be competitive, PSFs must restructure their HRM functions to allow the department to participate in strategic decision-making. HR departments in firms should also incorporate cultural and personnel controls as a way to achieve higher levels of firm performance. Originality/value The paper provides empirical evidence of how PSFs use HRM as a component of success.
Bedford, D.S., Brown, D.A., Malmi, T. & Sivabalan, P. 2008, 'Balanced scorecard design and performance impacts: some Australian evidence', Journal of Applied Management Accounting Research, vol. 6, no. 2, pp. 17-36.
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consideration to the use of performance measurement systems, notably the Balanced Scorecard (BSC). However, there has been limited empirical investigation into the particular benefits that result from the use of the BSC (Ittner and Larcker, 1998). This study empirically examines how the BSC has been applied in practice and whether different BSC designs result in varying performance outcomes. Data is from a cross sectional survey, which provided a sample of 92 Australian firms using BSC. It is hypothesised that the BSC provides greater benefits when 1) cause and effect logic is used between measures 2) nonfinancial measures are tied to compensation and 3) implemented at multiple levels within the organisation. Results support the first proposition, although cause and effect logic appears to be more important if the BSC is tied to compensation. These results are discussed, and implications for practice and future research are presented.
Brown, D.A., Booth, P.J. & Giacobbe, F. 2004, 'Technological and organizational influences on the adoption of activity-based costing in Australia.', Accounting and Finance, vol. 44, no. 3, pp. 329-356.
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Other

Brown, D.A., Malmi, T. & Booth, P.J. 2006, 'Loose coupling theory - An analytical framework for management control system packages and field based implications (Acct paper #89)', School of Accounting Working Paper Series.
Sundin, H.J., Granlund, M. & Brown, D.A. 2006, 'Multiple objectives, management control systems, and the balanced scorecard: an exploratory case study (Acct paper #80)', School of Accounting Working Paper Series.
Baker, M.L., Brown, D.A. & Malmi, T. 2006, 'Implementing environmental strategy with an MCS package (Acct paper #78)', School of Accounting Working Paper Series.
Brown, D.A. 2003, 'Performance management of information technology investments: a balanced scorecard approach (Acct paper #61)'.

Reports

Brown, D.A., Malmi, T., Bedford, D.S., Matolcsy, Z.P. & Sivabalan, P. CPA Australia 2006, The balanced scorecard in Australia, Melbourne, Australia.
Sivabalan, P., Matolcsy, Z.P., Brown, D.A. & Malmi, T. CPA Australia 2006, Budgetary practices of Australian companies, Melbourne, Australia.