Hannah Pham is a lecturer at UTS Business School in the Accounting Discipline, which she joined in 2016. Hannah coordinates and lectures in the subjects Cost Management and Analysis, one of the core Management Accounting subjects of the MPA degree.
Hannah received her Master of Business in Accounting and Finance at University of Technology Sydney in 2010 (awarded Dean’s Merit). She completed her PhD in accounting at the Business School of University of Technology Sydney in 2016.
Having a background in Chemical Engineering and a PhD in Accounting, Hannah has gained more than ten years of research experience in both natural science and social science. This helps her to develop a wide range of research skills and demonstrates her ability to undertake trans?disciplinary research. Hannah’s research interests focus on management control, performance measurement systems and environmental accounting. Specifically, she has interested in the design and use of performance measurement systems and management control systems in firms pursuing both economic and environmental sustainability. This includes the applications of management control into a range of industry sectors, such as agribusinesses, early-stage organisations, not-for-profit and government organisations, and biotech industries.
Further, Hannah has gained experience in doing both quantitative and qualitative research in management accounting. Specially, she has conducted field study research to gain new insights into the design and use of management control to support decision making and control in practice. She has also applied simulation and modelling methods for constructing more comprehensive models for firms’ sustainability benchmarking.
From 2011 to 2016, Hannah was part of a research grant ($372,875): Australian Cotton: Accounting for value chain sustainability and competitive advantage. This is a project funded by the Australian Government, Cotton Research and Development Corporation, with D. Brown, P. Brown, B. Darlington, B. Sutton and P Thambar. As part of her involvement in the UTS Cotton project, Hannah investigated the design of an integrated economic and environmental management system for Australian cotton growers in order to provide better sustainability management and greater product value post? farm gate.
Hannah has also been involved in the Bio-economy project - an interdisciplinary project studying the potential of algae and the bio-economy. Since 2018, Hannah has joined the NSW Health ABF costing project lead by Professor Prabhu Sivabalan.
Management Control, Environmental Performance Measurement Systems, Sustainability and Environmental Accounting, Simulation Modeling.
- Cost Management and Analysis
- Cost Management Systems
Pham, H, Sutton, BG, Brown, PJ & Brown, DA 2020, 'Moving towards sustainability: A theoretical design of environmental performance measurement systems', Journal of Cleaner Production, vol. 269.View/Download from: Publisher's site
© 2020 We develop and explain how environmental performance measurement systems (EPMS) can be designed to overcome some key design issues identified from extant EPMS research. We take an interdisciplinary approach integrating science and sustainability theories into accounting research to theoretically develop six key design principles for a valid decision-useful EPMS framework. Our theoretical framework, comprising established theoretical and causal links between the organization's summary sustainability measure and its drivers, provides insight into how management decisions at the operational level influence economic and environmental sustainability value created for the organization, thus supporting sustainability-related decision making. We test the framework in an irrigated agriculture setting using simulation modeling. Measured parameter values for key sustainability measures theoretically derived from the design principles are compared with optimal values to identify production processes for improvement. The empirical results showed significant simultaneous improvement in water and economic sustainability performance, resulting from a change in one targeted production practice. While our model demonstrates how the quality of sustainability-related information and decision making can be improved within a specific organizational setting, it also provides a generalizable tool for resolving the wicked problems of sustainable natural resource use.
Brown, P, Ly, T, Pham, H & Sivabalan, P 2020, 'Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors', The British Accounting Review, vol. 52, no. 2, pp. 1-27.View/Download from: Publisher's site
Automation has been conceptually explained in management accounting research as an antecedent to control problem avoidance (Emmanuel, Merchant, & Otley, 1990). However, the question of how automation is implicated in more dynamic service-based environments remains unanswered. We apply the Adler and Borys' (1996) bureaucracy framework to explain how enabling controls allow organisations to simultaneously pursue organisational flexibility and energy efficiency (Ahrens & Chapman, 2004; Jorgensen & Messner, 2009). Subsequently, we examine how automation and its related management control are designed and used in a dynamic service-based organisation, where goal attainment and the energy efficiency of its buildings are critical. In doing so, we explain how automation-related standardisation is adjusted by enabling control attributes (repair, flexibility, internal transparency) to advance user flexibility. Additionally, standardisation minimises the loss in energy efficiency when less optimal repair control behaviour manifests. Our study adds more depth to the work by Merchant and Van de Stede (2017) by exploring how automation complements labour in dynamic environments. Our findings offer greater understanding of how automation and management control systems are designed and used to enhance organisations' energy efficiency in dynamic service-based environments. In doing so, we advance extant environmental management accounting studies (Virtanen, Tuomaala, & Pentti, 2013).
Bedford, D, Pham, H, Sivabalan, P & Sivapalan, T 2019, 'Tight budgetary controls in early stage organisations facing high uncertainty and under-resourced environments: causes and effects', 10th Conference on Performance Measurement and Management Control, Nice, France.
Pham, H, Brown, P & Soco, S 2019, 'The Role of Environmental Management Accounting for the Control of Energy in Agriculture', European Accounting Association Annual Congress, Paphos.
Soco, S, Brown, P & Pham, H 2018, 'The Role of Environmental Management Accounting for the Control of Energy in an Agricultural Setting', 17th Australasian - Centre for Social and Environmental Accounting Research Conference, Melbourne.
Brown, P, Ly, T, Pham, H & Sivabalan, P 2018, 'Exploring the role of automation and its relation to management controls in dynamic environments: energy efficiency management in service sectors', Journal of International Accounting Research Conference, Venice, Italy.
Chia, Q, Brown, P, Labeeuw, L, Bajada, C, Ghannam, S, Pham, H, Wright, A & Ralph, P 2018, 'Comparing alternative algal cultivation systems for biodiesel production by utilizing an integrated model of sustainability', 17th Australasian - Centre for Social and Environmental Accounting Research Conference, Melbourne.
Pham, H, Sutton, B, Brown, P & Brown, D 2017, 'Design of environmental performance measurement systems to support decision making in environmental and economic sustainability', 9th Conference on Performance Measurement and Management Control, Nice, France.