Assessing financial reporting comparability across institutional settings : the case of pension accounting

The drive for comparability of financial information is to enable users to distinguish similarities and differences in economic activities for an entity over time and between entities so that their resource allocation decisions are facilitated. With the increased globalisation of economic activities, the enhanced international comparability of financial statements is often used as an argument to advance the convergence of local accounting standards to international financial reporting standards (IFRS). Differences in the underlying economic substance of transactions between jurisdictions plus accounting standards allowing alternative treatments may render this expectation of increased comparability unrealistic. Motivated by observations that, as a construct, comparability is under-researched and not well understood, we develop a comparability framework that distinguishes between four types of comparability. In applying this comparability framework to pension accounting in the Australian and USA contexts, we highlight a dilemma: while regulators seek to increase the likelihood that similar events are accounted for similarly, an unintended consequence may be that preparers are forced to apply similar accounting treatment to events that are, in substance, different.

The case for ICT work-integrated learning from graduates in the workplace

An online survey of recent ICT graduates in the workplace was carried out as part of a recent project funded by the Australian Learning and Teaching Council. The survey was concerned with the ICT curriculum in relation to workplace job requirements and university preparation for these requirements. The survey contained quantitative and qualitative components and findings from the former have been published (Koppi et al., 2009). This paper reports on a quantitative comparison of responses from graduates who had workplace experience and those who did not, and a qualitative analysis of text responses from all ICT graduates to open-ended questions concerning the curriculum and their perceived university preparation for the workplace. The overwhelming response from ICT graduates in the workplace was for more industry related learning. These industry relationships included industry involvement, workplace learning and business experience, up-to-date teaching and technologies, practical applications, and real-world activities. A closer relationship of academia and industry was strongly advocated by ICT graduates in the workplace.

Design for manufacturing : a review and case study

Design for Manufacturing (DFM) is a highly integral methodology in product development, starting from the concept development phase, with the aim of improving manufacturing productivity. It is used to reduce manufacturing costs in complex production environments, while maintaining product quality. While Design for Assembly (DFA) is focusing on elimination or combination of parts with other components, which in most cases relates to performing a function and manufacture operation in a simpler way, DFM is following a more holistic approach. Common consideration for DFM are standard components, manufacturing tool inventory and capability, materials compatibility with production process, part handling, logistics, tool wear and process optimization, quality control complexity or Poka-Yoke design. During DFM, the considerable background work required for the conceptual phase is compensated for by a shortening of later development phases. Current DFM projects normally apply an iterative step-by-step approach and eventually transfer to the developer team. The study is introducing a new, knowledge based approach to DFM, eliminating steps of DFM, and showing implications on the work process. Furthermore, a concurrent engineering process via transparent interface between the manufacturing engineering and product development systems is brought forward.

Motivating construction organisations through incentives : a case study for client managers

Client-side project manager face challenges in motivating project organisations to pursue exceptional design and construction performance. One approach to improving the motivation of project organisations is by offering a financial incentive reward for the achievement of voluntary performance standards above the minimum required standard. However, little investigation has been undertaken into the features of a successful incentive system as a part of an overall procurement strategy. In response to a lack of information available to client-side project managers tasked with the initial design of an incentive system, the paper explores motivation undera successful incentive and identifies key learnings for client-side project managers to consider when designing incentives. Our findings are based on the results of a large Australian case study which is interpreted against a conceptual framework based on both economic and psychological perspectives of motivation. The results suggest the motivation towards incentive goals is influenced by the value the project organisations place on the incentive reward as a commercial opportunity to increase their profit margins. However, perhaps more important are the relationship management processes that promote commitment to the project; and pride in the achievement of project goals. In the case study, these processes intensified the direct motivational effect of the incentive reward on offer. The findings also highlight the importance of ensuring that incentive goals and performance measurement processes remain relevant to the organisation throughout a project to continuously encourage motivation under changing project conditions.

Learning and acting in project situations through a meta-method (MAP) a case study : contextual and situational approach for project management governance in management education

The paper introduces the underlying principles and the general features of a meta-method (MAP method) developed as part of and used in various research, education and professional development programmes at ESC Lille. This method aims at providing effective and efficient structure and process for acting and learning in various complex, uncertain and ambiguous managerial situations (projects, programmes, portfolios). The paper is developed around three main parts. First, I suggest revisiting the dominant vision of the project management knowledge field, based on the assumptions they are not addressing adequately current business and management contexts and situations, and that competencies in management of entrepreneurial activities are the sources of creation of value for organisations. Then, grounded on the former developments, I introduce the underlying concepts supporting MAP method seen as a ‘convention generator’ and how this meta method inextricably links learning and practice in addressing managerial situations. Finally, I briefly describe an example of application, illustrating with a case study how the method integrates Project Management Governance, and give few examples of use in Management Education and Professional Development.

The relationship between organizational and professional commitment in the case of project workers : implications for project management

The purpose of this article is to investigate the relationship between organizational and professional commitment of project workers. We first present (1) role-conflict theory and exchange theory to establish the multiple dimensions of commitment (affective, continuance, and normative) and (2) social identity theory to support our argument for different foci of commitment—organization and profession. Building on these theoretical lenses, we present the literature review that compares organizational and professional commitment of project workers with respect to the three dimensions of commitment. Adopting a positivist approach and a sample of 141 project workers, we use Pearson’s correlation to identify the relationship between affective organizational and affective professional, continuance organizational and continuance professional, and normative organizational and normative professional commitment. We report significant correlation between affective organizational commitment and affective professional commitment of project workers. The correlations between continuance organizational commitment and continuance professional commitment and normative organizational commitment and normative professional commitment are moderate. We then discuss the implications of these findings for the project management profession.

Communities Under Stress: Understanding and Managing Growth in Resource–Based Regions–The case of the Western Downs, Queensland

The Western Downs region, located in Southern Queensland, about 200 kilometres west of Brisbane, has been experiencing rapid and significant changes over the past years, due to a massive boom in the energy sector. The rapid growth triggered by the development of mining and energy sectors has generated environmental, socio-economic and land use issues, and has revealed strong weaknesses within the region’s current governance arrangements. The present paper develops a four-stage approach to managing current and expected changes in a resource-based region under tremendous stress and uncertainty.

Learning and acting in project situations through a meta-method (MAP) : a case study : contextual and situational approach for project management governance in management education

The paper introduces the underlying principles and the general features of a meta-method (MAP method – Management & Analysis of Projects) developed as part of and used in various research, education and professional development programmes at ESC Lille. This method aims at providing effective and efficient structure and process for acting and learning in various complex, uncertain and ambiguous managerial situations (projects, programmes, portfolios). The paper is organized in three parts. In a first part, I propose to revisit the dominant vision of the project management knowledge field, based on the assumptions they are not addressing adequately current business and management contexts and situations, and that competencies in management of entrepreneurial activities are the sources of creation of value for organisations. Then, grounded on the new suggested perspective, the second part presents the underlying concepts supporting MAP method seen as a ‘convention generator' and how this meta-method inextricably links learning and practice in addressing managerial situations. The third part describes example of application, illustrating with a brief case study how the method integrates Project Management Governance, and gives few examples of use in Management Education and Professional Development.

The relation between organizational and professional commitment in case of project workers : implications for the project management

The purpose of this paper is to investigate the relationship between organizational and professional commitment of project workers. We first present (i) role–conflict theory, and exchange theory to establish the multiple dimensions of commitment—affective, continuance, and normative; and (ii). social–identity theory to support our argument for different foci of commitment—organization and profession. Building on these theoretical lenses, we present the literature review that compares organizational and professional commitment of project workers with respect to the 3 dimensions of commitment. Adopting a positivist approach and a sample of 141 project workers, we use Pearson’s correlation to identify the relationship between affective organizational and affective professional, continuance organizational and continuance professional, and normative organizational and normative professional commitment. We report significant correlation between affective organizational commitment and affective professional commitment of project workers. The correlations between continuance organizational commitment, and continuance professional commitment; and normative organizational commitment, and normative professional commitment are moderate. We then discuss the implications of these findings for the project management profession.

Work motivation as a determinant of organizational and professional commitment in case of temporary organizations : theoretical perspectives

The purpose of this paper is to present a theoretical framework to investigate the relationship between work motivation, organizational commitment, and professional commitment in temporary organizations. Through a review of theory, we contend that work motivation has two major patterns- internal motivation (that includes intrinsic, need-based, and self-deterministic theories), and external motivation (that includes cognitive or process-based theories of motivation) through which it has been investigated. We also subsume the nature of employee commitment to be of three types- affective, continuance, and normative. This commitment may either be towards organization or profession. A literature review reveals that the characteristics of the temporary organization - specifically tenure, and task - regulate the relationship between work motivation, and organizational commitment, and professional commitment. Relevant propositions are presented.

Development priority zoning (DPZ)-led scenario simulation for regional land use change : the case of Suichang County, China

China has experienced an extraordinary level of economic development since the 1990s, following excessive competition between different regions. This has resulted in many resource and environmental problems. Land resources, for example, are either abused or wasted in many regions. The strategy of development priority zoning (DPZ), proposed by the Chinese National 11th Five-Year Plan, provides an opportunity to solve these problems by coordinating regional development and protection. In line with the rational utilization of land, it is proposed that the DPZ strategy should be integrated with regional land use policy. As there has been little research to date on this issue, this paper introduces a system dynamic (SD) model for assessing land use change in China led by the DPZ strategy. Land use is characterized by the prioritization of land development, land utilization, land harness and land protection (D-U-H-P). By using the Delphi method, a corresponding suitable prioritization of D-U-H-P for the four types of DPZ, including optimized development zones (ODZ), key development zones (KDZ), restricted development zones (RDZ), and forbidden development zones (FDZ) are identified. Suichang County is used as a case study in which to conduct the simulation of land use change under the RDZ strategy. The findings enable a conceptualization to be made of DPZ-led land use change and the identification of further implications for land use planning generally. The SD model also provides a potential tool for local government to combine DPZ strategy at the national level with land use planning at the local level.

Project 2.7 Leveraging R&D Investment for the Australian built environment : Phase 2 Case Study Reports Part 1 - Overview of Findings

This report provides an overview of findings of qualitative research comprising three case studies undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. These case studies (see Parts 2, 3 and 4 of this suite of reports) were undertaken to illustrate the nature of past R&D investments in Australia. This was done to complement: (i) the audit and analysis of past R&D investment undertaken by Thomas Barlow (2011); and (ii) the Construction 2030 roadmap being developed by Swinburne University of Technology and Professor Göran Roos from VTT Technical Research Centre of Finland. These documents will be the basis for the final phase of the present project - developing policy guidelines for future R&D investment in the Australian built environment. Refer also Parts 1, 2 and 3 for detail findings.

Project 2.7 Leveraging R&D Investment for the Australian built environment : Phase 2 Case Study Report Part 4 - CADD, BIM and IPD

This report discusses findings of a case study into "CADD, BIM and IPD" undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. This case study investigated the evolution that has taken place in the Queensland Department of Public Works Division of Project Services during the last 20 years from: the initial implementation of computer aided design and documentation(CADD); to the experimentation with building information modelling (BIM) from the mid 2000’s; embedding integrated practice (IP); to current steps towards integrated project delivery (IPD) with the integration of contractors in the design/delivery process. This case study should be read in conjunction with Part 1 of this suite of reports.

Project 2.7 Leveraging R&D Investment for the Australian built environment : Phase 2 Case Study Report Part 2 - Road Construction Safety

This report discusses findings of a case study into "Road Construction Safety" undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. The Queensland Department of Transport and Main Roads (QTMR) has taken a leadership role in developing a safer working environment for road construction workers. In the past decades, a range of initiatives have been introduced to contribute to improved performance in this area. Several initiatives have been undertaken by QTMR as part of their overarching commitment to safety. Three such initiatives form the basis for this case study investigation, in order to better illustrate the nature of R&D investment and its impact on day-to-day operations and the supply chain. These are the development and implementation of: (i) the Mechanical Traffic Aid: (ii) the Thermal Imaging Camera; and (iii) the Trailer-based CCTV (camera). This case study should be read in conjunction with Part 1 of this suite of reports.

Project 2.7 Leveraging R&D Investment for the Australian built environment : Phase 2 Case Study Report Part 3 - Green Buildings

This report discusses findings of a case study into "Green Buildings" undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. The Western Australian Government (WAG) has taken a leadership role for a number of decades in developing more environmentally responsive buildings. In the past decade, considerable initiatives have been introduced to contribute to: (i) greening the stock of government buildings; and (ii) providing leadership in the development of other non-residential buildings developed commercially. This role has been informed by global, national and internal initiatives and research in this area. This case study investigates: (i) the nature of this leadership; and (ii) the role of R&D policy development; and (iii) the dissemination and impact of outcomes in the broader industry. This case study should be read in conjunction with Part 1 of this suite of reports.