Diversity management in Australian companies: complicance or conviction?

[Abstract]: The perceptions of managers regarding diversity management in a sample of Australian companies was measured by a Diversity Survey adapted from Gardenswartz & Rowe (1993). The survey measures 277 managers’ perceptions on symptoms of diversity related problems; openness to change of a company; the valuing and management of diversity in the companies; organisational barriers to diversity; individual attitudes towards diversity and organisational practices and policies. The majority of companies are primarily in the monocultural phase of evolution towards diversity sensitive workplace and need to be quicker to implement change initiatives such as diversity management. Companies in the multicultural phase and non-discriminatory stages of evolution are more open to change. Many individual managers indicate that they recognise and value diversity and are eager to redesign policies and practices to more effectively harness diversit

Habitual accountability routines in the boardroom: How boards balance control and collaboration

open3siCorporate accountability is a complex chain of reporting that reaches from external stakeholders into the organization’s management structure. The transition from external to internal accountability mechanisms primarily occurs at the board of directors. Yet outside of incentive mechanisms, we know surprisingly little about how internal actors (management) are held to account by the representatives of external shareholders (the board). This paper explores the process of accountability at this transition point by documenting the routines used by boards to hold the firm’s management to account. In so doing we develop our understanding of the important transition between internal and external firm accountability.embargoed_20190401Nicholson, Gavin; Pugliese, Amedeo; Bezemer, Pieter JanNicholson, Gavin; Pugliese, Amedeo; Bezemer, Pieter Ja

Measuring the Technical Competence of Repeat Public-Sector Construction Clients

A broad based industry survey investigates whether repeat public sector construction clients are technically competent, measured by their in-house innovation performance. The study covered non-residential building and civil work in three Australian States – New South Wales, Victoria and Queensland. Data were collected via a large scale mail survey undertaken in 2004 which covered 38% of key construction organisations in the study population. Descriptive statistical methods are employed to give an indication of the relative level of technical competence held by repeat public sector clients compared to contractors, consultants and suppliers. Such competence is taken to be reflected in a number of innovation indicators. The results show a high level of technical competence held by repeat public sector clients. As the literature reports a relationship between technical competence and innovation leadership ability, this finding has positive implications in terms of industry development potential. This research has immediate benefits in giving the construction industry more confidence in the quality of leadership shown by government clients. It also provides the basis for further research examining the link between the technical competence of clients and industry perceptions of client leadership

Managing change: mental models of SME managers

This study fills some of the gaps in existing studies on organisational change in SMEs by considering the management of change in SMEs in Queensland, Australia, built around the concept of employee participation. First, the paper examines what mental models SME managers espouse in relation to the management of organisational change; and whether small and medium organisations differ in relation to how they manage change. Data was obtained from a state-wide survey of 340 Queensland SME managers, conducted in 2008. The findings confirm the paucity of consultation in Australian workplaces. Within the context of change management, SMEs could benefit from combining their positive views on widespread involvement (including inspiring a shared vision and personally communicating the future vision; communicating the change message repeatedly up and down and across the organisation; and enabling others to act: by energising, empowering, building teams, tangible support with appropriate resources and structures) with a greater degree of ‘actual’ participation from employees in decision making

Organizational Change and Management Control in a Not-For-Profit Organization:A Qualitative Field Study

In this article we report the results of an inductive field study designed to develop an understanding of organizational and accounting change in an Australian church organization. We approach this study following the insights from Burns and Scapens’ (2000) theorisation of management accounting change and the new institutional sociology perspective. The data collection and analytical methodology adopted is grounded approach that summarized interview data into shorter statements to identify themes and to reveal the emergent phenomena. Eight broad themes emerged and were the points of discussion adopted by us. The cause and effect relationships of the predominantly internally generated organisational changes within a Christian-based community service organization became apparent. The subject organization had enjoyed success through hard work, commitment, dedication and loyalty and the collective energy of the individuals and groups within. Additionally, pressures of tighter government funding and service outcome orientation moderately caused the traditional family-like structure to diminish and evolve into, or at least resembled a more corporate styled organization. However, the structuring of the funded operations within the organization had a strong grain of internal force at the time that kept these influences fairly minimal, but manageable without impacting, to a large degree, the management accounting control mechanisms. Our contribution to the accounting and organizational change literature lies in the diversity in the findings that offers a rich and colorful representation of the impact of radical change in a not-for-profit organization. We call for more empirical research into this emerging area in management accounting.Organizational change; institutional theory; management accounting change; not-for-profit organizations

Integrating diversity management initiatives with strategic human resource management

Managing diversity is usually viewed in broad conceptual terms as recognising and valuing differences among people; it is directed towards achieving organisational outcomes and reflects management practices adopted to improve the effectiveness of people management in organisations (Kramar 2001; Erwee, Palamara & Maguire 2000). The purpose of the chapter is to examine the debate on how diversity management initiatives can be integrated with strategic human resource management (SHRM), and how SHRM is linked to organisational strategy. Part of this debate considers to what extent processes associated with managing diversity are an integral part of the strategic vision of management. However, there is no consensus on how a corporate strategic plan influences or is influenced by SHRM, and how the latter integrates diversity management as a key component. The first section of the chapter addresses the controversy about organisations as linear, steady state entities or as dynamic, complex and fluid entities. This controversy fuels debate in the subsequent sections about the impact that such paradigms have on approaches to SHRM. The discussion on SHRM in this chapter will explore its links to corporate strategy as well as to diversity management. Subsequent sections propose that managing diversity should address sensitive topics such as gender, race and ethnicity. Finally, attention is given to whether an integrative approach to SHRM can be achieved and how to overcome the obstacles to making this a reality

Drivers constraints and the future of off-site manufacture in Australia.

Much has been written on Off-site Manufacture (OSM) in construction, particularly regarding the perceived benefits and barriers to implementation. However, very little understanding of the state of OSM in the Australian construction industry exists. A ‘scoping study' has recently been undertaken to determine the ‘state-of-the-art’ of OSM in Australia. This involved several industry workshops, interviews and case studies across four major states of Australia. The study surveyed a range of suppliers across the construction supply-chain, incorporating the civil, commercial and housing segments of the market. This revealed that skills shortages and lack of adequate OSM knowledge are generally the greatest issues facing OSM in Australia. The drivers and constraints that emerged from the research were, in large measure, consistent with those found in the US and UK, although some Australian anomalies are evident, such as the geographical disparity of markets. A comparative analysis with similar studies in the UK and US is reported, illustrating both the drivers and constraints confronting the industry in Australia. OSM uptake into the future is however dependent on many factors, not least of which is a better understanding of the construction process and its associated costs

DO ACCOUNTING AND FINANCE TOOLS SERVE GOVERNANCE?

A brief review of recent literature on corporate governance is provided, which is then concluded with a proposed corporate governance framework as a starting point for further development. We propose that it is stakeholder concentration that determines the quality of corporate governance. Next objective of this paper is the more ambitious one of addressing the role of accounting and finance disciplines to serve corporate governance. We test empirically if the use of some accounting and finance tools would have alerted management, auditors and regulators as well as investors to the impending collapse of failed firms ahead of time. If performance deterioration is not verifiable by using such acclaimed tools of these disciplines, then the advocacy of these disciplines is untenable and their contribution is overstated. Careful application of accounting-cum-finance tools, it appears, would have pre-identified the financial weakening of troubled firms, well ahead of time to catastrophic failures.

The Factors Influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia.

BACKGROUND: In today’s world of increased awareness regarding the concepts of corporate social responsibility (CSR) and corporate governance (CG), many firms in the developed countries consider noncompliance with CSR and CG standards as an important source of risk to their reputations with stakeholders. OBJECTIVE: The aim of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independence, board meetings, CEO duality, a firm’s size, leverage, profitability and age. This is the first known study in the case of Saudi Arabia to use the GRI 4th edition indicators to construct the CSRD index and evaluate Saudi listed firms. Results: The results show that profitability and size factor have positive and significant association with CSR disclosure in listed Saudi firms. While CG characteristics have no impact on CSR disclosure except board independence which has a negative impact. Conclusion: The average of CSRD index among Saudi firms is too low, it is about 11% that means Saudi firms disclose 11% of the information that they have to provide for stockholders according to GRI guidelines. Furthermore, the study concludes that the most polluted sectors “Ene