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Uses of management control and performance measurement systems by Deans and Heads in Australian universities: their effects on research, teaching and networking capabilities

Taylor, Dennis and Bobe, Belete J. 2010, Uses of management control and performance measurement systems by Deans and Heads in Australian universities: their effects on research, teaching and networking capabilities, in Proceedings of the 1st RMIT Accounting Educators’ Conference; 2010, RMIT University, Melbourne, Vic., pp. 1-32.

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Title Uses of management control and performance measurement systems by Deans and Heads in Australian universities: their effects on research, teaching and networking capabilities
Author(s) Taylor, Dennis
Bobe, Belete J.ORCID iD for Bobe, Belete J. orcid.org/0000-0002-8331-4456
Conference name The RMIT Accounting Educators’ Conference (1st: 2010, Melbourne, Vic.)
Conference location Melbourne, Vic.
Conference dates 15 Nov. 2010
Title of proceedings Proceedings of the 1st RMIT Accounting Educators’ Conference; 2010
Publication date 2010
Start page 1
End page 32
Total pages 32
Publisher RMIT University
Place of publication Melbourne, Vic.
Summary Invoking a resource-based view (RBV), this study investigates relationships between management control systems (MCSs) use, including information use from performance measurement systems (PMSs), and organisational capabilities in the context of academic units of Australian universities. Increased competition and attention to distinctive capabilities amongst universities, particularly at their strategic operating unit level of a Faculty1 or School2, provides the setting for application of this theoretic perspective. Based on a questionnaire survey of all Faculty Deans and Heads of Schools in all 39 universities in Australia, evidence is provided on relationships between diagnostic and interactive use of MCSs, attention given to imposed and discretionary types of PMS information, the strength of capabilities of the academic unit and, in turn, overall performance of the academic unit. Highlights of findings are that Heads/Deans conceived capabilities of their unit in functional dimensions, not in generic dimensions as found in prior literature; interactive MCS use and imposed performance measures, respectively, direct relate to several types of capabilities and indirectly to performance of the academic unit, but diagnostic MCS use does not. The findings have practical implications for styles of control systems use and performance information use by management in universities.
Language eng
Field of Research 0 Not Applicable
Socio Economic Objective 0 Not Applicable
Copyright notice ©2010, RMIT
Persistent URL http://hdl.handle.net/10536/DRO/DU:30074555

Document type: Conference Paper
Collection: Faculty of Business and Law
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