The impact of enterprise resource planning systems on management accounting : an Australian study

Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particular accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically.

The study investigates the change in accounting systems using a sample of Australian companies with emphasis on the adoption of ERP systems including the potential impact of ERP on capital budgeting processes. The results show that ERP systems are changing management accounting practices, although at this stage, the impact on capital budgeting techniques appears to be limited. The findings contribute to the emerging body of literature on the development of ERP systems and its impact on management accounting teaching and research.

Using benchmarking to improve the financial and social sustainability of commercial goat meat, cashmere and mohair farms in Australia

Production and financial benchmarking was undertaken with commercially motivated mohair, cashmere and goat meat farmers in Australia. There were large differences in animal and fleece production and financial returns between the best and worst performing farms. Farmers and industry groups reported that the process and results were helpful and resulted in them changing management practices. Benchmarking demonstrated that there is substantial scope to increase productivity and profitability through improved genetic selection and improved management of pastures, breeding flocks and in kid survival and growth.

Restructuring educational leadership in changing contexts: a local/global account of restructuring in Australia

The 1990s saw considerable structural reform in school education in many Anglophone nation states, marked by trends towards school-based, site-based, self-managing and self-governing schools. This article illustrates through a case study of educational restructuring in Victoria, Australia, how leadership, as a discursive practice, is redefined in the context of spatial and cultural restructuring. Restructuring produced a spatial redistribution of educational provision and individual opportunities as a result of structural adjustment reforms. These same policy moves towards post-welfarism also produced cultural shifts in attitudes to education with the rise of the new instrumentalism and entrepeneurialism. For school principals at the forefront of self managing schools, this meant shifts in resource distribution through new policy mechanisms of managerial and market accountability, and also new priorities impacting on leadership practices with a move from dialogic to decisional modes of management. The question is how recent policy moves towards learning networks and reinventing systematic support with a focus on locational disadvantage are addressing what were increased educational disparities between schools and students. Does this provide scope for more equity-driven leadership practices?

Changing community perceptions of 'place'

In May 2002 the Australian Department of Defence announced its intention to divest the Defence land at Portsea on the Mornington Peninsula, Victoria. At the same time nominations were invited for membership of the Community Reference Group (CRG) established as part of the Portsea Defence Land Master Planning Project. The author actively participated in this voluntary advisory group which provided input on matters of interest to the community relating to the project, provided a medium for information sharing and addressed the sometimes competing needs of different stakeholder groups (such as government, business and residents). A major role of the CRG was to provide a focus for community input on aspects of technical issues, particularly in relation to the planning for the future use of the site, flora and fauna issues, infrastructure provision, traffic and access management, heritage and archaeology, and the integration of the site with both the natural environment and existing community facilities, including the township of Portsea. The author's professional background in art and architectural history, in teaching and in research specifically in heritage related areas; her record of community work both in hands on work and in leadership positions, in Melbourne and on the Nepean Peninsula, enabled her to make a significant and useful contribution to the CRG in contributing to the understanding of the rich, diverse, multilayered cultural and natural heritage of the entire site.

Using this specific example, this paper examines the process of participating in Australian society through engaging communities - engaging women. It examines the invitation to participate, the nomination and selection process, the brief given to the community reference group, the development of the consultative process over the six months of deliberations, and the important role that women played in the project. It looks at what can be learned from the experience: how women in particular led the way in changing perceptions of place within the local community, and consequently in the broader framework of the project. It examines the success of the outcomes both in terms of the specific task of writing the Master Plan for the Portsea Defence site and of the process of community participation: the dynamic inter-relationships in the group; between the group and the consultants; between the group and the Department of Defence and between the group and the Federal Government. It comments reflectively and critically on the effectiveness of the whole process.

Changing perceptions : marketing south eastern Australian aboriginal art

The Aboriginal cultural sector is dynamic and highly valuable to the Australian economy, returning an estimated $100 million dollars annually. The majority of Aboriginal artists and art works have been perceived to be in northern Australia-eighty percent of them are in fact in this region-but Aboriginal artists in South Eastern Australia are emerging as a strong force as they struggle for recognition from commercial and national galleries, curators, art dealers, newspaper critics, and buyers. If marketing is to be effectual, the Aboriginality of the art must be presented in a form that is understood and accepted by the audience. 1 Thus changing public perceptions is crucial to marketing South Eastern Aboriginal art. The primary task of this paper is to discuss this marketing priority for Aboriginal art and artists in South Eastern Australia, previously neglected in marketing literature. Specifically, the upcoming Melbourne Commonwealth Games are proposed as an opportunity for intensive marketing of the region's Aboriginal arts.

Using knowledge management processes to develop and implement organisational training strategies for virtual teams : an action learning approach

This paper develops a conceptual model of a knowledge management system that could be used to develop and implement organizational training strategies for virtual teams. An action research-based case is presented to support and illustrate the contention that action-learning methods can be effectively used to enable and tap into the knowledge generated by virtual teams. Virtual teams are an increasingly common response to changing organizational needs. However, the use of virtual teams has outpaced our understanding of their dynamics and unique characteristics. Practitioners are now offering virtual team training, but few organizations are making the effort to offer in-house training. Moreover, they are missing out on the opportunity to systematically capture the knowledge produced by virtual teams and cycle it back into virtual team training and support systems.

Towards ecological management of Australian powerline corridor vegetation

Powerline corridor management in Australia has traditionally focused on the complete removal of vegetation using short rotation times due to the perceived fire hazard associated with corridor vegetation. This study assessed vegetation recovery in a powerline corridor, following management, at three sites spanning corridor and forest habitat. Forest and corridor vegetation communities differed significantly between sites and over time. As vegetation recovered, the corridor community became a mix of plants common in the surrounding forest and open areas, changing within the 3-year study from a grass–fern to shrub–sedge community encroached by midstorey species. The current short rotations between management events unnecessarily maintain the corridor in a cycle of degradation, remove resources for native species and may allow introduced grasses and saplings to proliferate in the corridor. Maintaining a shrub layer would help avoid loss of species richness, encourage native species and limit colonisation opportunities of introduced species. Spot spraying emergent saplings and problem plants and mosaic slashing, would keep fire risk low and maintain biodiversity without increasing biomass to dangerous levels.

Multi-agent based supply chain management with dynamic reconfiguration capability

Supply chain management (SCM) has received increased attention in a globally challenging environment as companies face the necessity to improve customer service and maximize profit. Therefore, dynamic reconfiguration capability is vital for supply chain management to respond to changing customer requirements and operating environments. On the other hand, for its flexible and autonomous characteristics, multi-agent systems are a viable technology for SCM, and have been widely applied in SCM. To this end, dynamic reconfiguration in agent-based SCM systems is proposed from autonomy oriented computing point of view. The performance of agent-based SCM with dynamic reconfiguration is evaluated under a modified TAC SCM scenario. With a dynamic reconfigurable SCM system, new products and processes can be introduced with considerably less expense and ramp-up time.

Anything new under the sun? Lessons learned from community based natural resource management

Involving community in natural resource management has occurred under a wide variety of approaches, ideologies and titles over the last 30 odd years, with equally wide variety of outcomes for both the community and natural resource management!. Community Based Natural Resource Management (CBNRM) is now a commonly used and promoted, if not always well defined, approach. Claims about the benefits of CBNRM cover wildlife management and biodiversity, sustainable utilisation and management of natural resources, poverty reduction, increased livelihoods outcomes, improved food security, as well as less material benefits of livelihood diversification, empowerment, increased gender equality, and better institutional relations. There are also some fairly convincing criticisms of CBNRM reflecting on assumptions of the nature of communities, institutional arrangements and both institutional and community expectations. This paper reflects on the changing nature of community engagement in natural resource management, the emergence of CBNRM as an approach and the lessons learned from promoting CBNRM across case studies in the developing world.

Patient safety ethics and human error management in ED contexts part I : development of the global patient safety movement

In recent years there has been increasing recognition internationally that health care is not as safe as it ought to be and that patient safety outcomes need to be improved. To this end patient safety has become the focus of a world-wide endeavour aimed at reducing the incidence and impact of preventable human errors and related adverse events in health care domains. The emergency department has been identified as a significant site of preventable human errors and adverse events in the health care system, raising important questions about the nature of human error management and patient safety ethics in rapidly changing environments. In this article (the first of a two-part discussion on the subject) an overview of the incidence and impact of preventable adverse events in ED contexts is explored. The development of a ‘culture of safety’ in other hazardous industries and the ‘lessons learned’ and applied to the health care industry are also briefly examined. In a second article (to be presented as Part II), some of the ethical tensions that have arisen in the context of implementing patient safety processes and their possible implications for ED contexts are explored.

Patient safety ethics and human error management in ED contexts Part II : Accountability and the challenge to change

In recent years there has been increasing recognition internationally that health care is not as safe as it ought to be and that patient safety outcomes need to be improved. To this end, patient safety has become the focus of a world-wide endeavour – endorsed by the World Health Organisation – to reduce the incidence and impact of preventable human errors and related adverse events in health care domains. The emergency department has been identified as a significant site of preventable human errors and adverse events in the health care system, raising important questions about the nature of human error management and patient safety ethics in rapidly changing environments, of which the Emergency Department is a prime example. In Part I of this article series, an overview of the incidence and impact of preventable adverse events in Emergency Department contexts and the development of the global patient safety movement was presented. In this second article brief attention is given to examining some of the ethical tensions that have arisen in response to the patient safety movement and their possible implications for Emergency Department contexts and staff.