Building organizational capability through a quality assurance program within a business school and encouraging organizational culture change

This study explores organizational capability and culture change through a project developing an assurance of learning program in a business school. In order to compete internationally for high quality faculty, students, strategic partnerships and research collaborations it is essential for Universities to develop and maintain an international focus and a quality produce that predicts excellence in the student experience and graduate outcomes that meet industry needs. Developing, marketing and delivering that quality product requires an organizational strategy to which all members of the organization contribute and adhere. Now, the ability to acquire, share and utilize knowledge has become a critical organizational capability in academia as well as other industries. Traditionally the functional approach to business school structures and disparate nature of the social networks and work contact limit the sharing of knowledge between academics working in different disciplines. In this project a community of practice program was established to include academics in the development of an embedded assurance of learning program affecting more than 5000 undergraduate students and 250 academics from nine different disciplines across four schools. The primary outcome from the fully developed and implemented assurance of learning program was the five year accreditation of the business schools programs by two international accrediting bodies, EQUIS and AACSB. However this study explores a different outcome, namely the change in organizational culture and individual capabilities as academics worked together in teaching and learning teams. This study uses a survey and interviews with academics involved, through a retrospective panel design which contained an experimental group and a control group. Results offer insights into communities of practice as a means of addressing organizational capability and changes in organizational culture. Knowledge management and shared learning can achieve strategic and operational benefits equally within academia as within other industrial enterprises but it comes at a cost. Traditional structures, academics that act like individual contractors and deep divides across research, teaching and service interest served a different master and required fewer resources. Collaborative structures; fewer master categories of discrete knowledge areas; specific strategic goals; greater links between academics and industry; and the means to share learned insights will require a different approach to resourcing both the individual and the team.

Good faith in contractual performance and enforcement : Australian doctrinal hurdles

In the ongoing and spirited debate about the relative merits of an obligation of good faith in contractual performance and enforcement, widely divergent views have been expressed about the appropriateness and content of the putative obligation. However, relatively less time has been devoted to discussion of the sparseness of tools available to facilitate doctrinal development and the hurdles necessarily imposed by such limited doctrinal resources. This article seeks to examine the Australian doctrinal position against the backdrop of good faith as it finds application in the wider global context.

Hunters & gatherers : strategies for curriculum mapping and data collection for assurance of learning

Assurance of learning is a predominant feature in both quality enhancement and assurance in higher education. Assurance of learning is a process that articulates explicit program outcomes and standards, and systematically gathers evidence to determine the extent to which performance matches expectations. Benefits accrue to the institution through the systematic assessment of whole of program goals. Data may be used for continuous improvement, program development, and to inform external accreditation and evaluation bodies. Recent developments, including the introduction of the Tertiary Education and Quality Standards Agency (TEQSA) will require universities to review the methods they use to assure learning outcomes. This project investigates two critical elements of assurance of learning: 1. the mapping of graduate attributes throughout a program; and 2. the collection of assurance of learning data. An audit was conducted with 25 of the 39 Business Schools in Australian universities to identify current methods of mapping graduate attributes and for collecting assurance of learning data across degree programs, as well as a review of the key challenges faced in these areas. Our findings indicate that external drivers like professional body accreditation (for example: Association to Advance Collegiate Schools of Business (AACSB)) and TEQSA are important motivators for assuring learning, and those who were undertaking AACSB accreditation had more robust assurance of learning systems in place. It was reassuring to see that the majority of institutions (96%) had adopted an embedding approach to assuring learning rather than opting for independent standardised testing. The main challenges that were evident were the development of sustainable processes that were not considered a burden to academic staff, and obtainment of academic buy in to the benefits of assuring learning per se rather than assurance of learning being seen as a tick box exercise. This cultural change is the real challenge in assurance of learning practice.

Communities of practice : building organisational capability through an undergraduate assurance of learning program

This study explores academic perceptions of organizational capability and culture following a project to develop a quality assurance of learning program in a business school. In the project a community of practice structure was established to include academics in the development of an embedded, direct assurance of learning program affecting more than 5000 undergraduate students and 250 academics from nine different disciplines across four discipline based departments. The primary outcome from the newly developed and implemented assurance of learning program was the five year accreditation of the business school’s programs by two international accrediting bodies, EQUIS and AACSB. This study explores a different outcome, namely perceptions of organizational culture and individual capabilities as academics worked together in teaching teams and communities. This study uses a survey and interviews with academics involved, through a retrospective panel design consisting of an experimental group and a control group. Results offer insights into communities of practice as a means of encouraging new individual and organizational capability and strategic culture adaptation.

Multiple perspectives of design thinking in business education

Business education leaders have expressed interest in learning more about design and design thinking and their contributions to better problem framing, problem solving and to generating new solutions. Many business schools have engaged in educational programs with students from multiple disciplines, applying design thinking to business problems around workplace issues. This paper investigates a range of educational programs that teach design thinking to students in business education, at undergraduate and postgraduate levels around the world. We identify four patterns of program delivery that are emerging: human-centered design, integrative thinking, design management and design as strategy and discuss contributions from each. We expect that these four patterns of program delivery will continue and predict an increasing focus on programs around design as strategy in the near future.

Advance pricing arrangements : an Australian Tax Office success or a legislative failure?

Australia’s domestic income tax legislation and double tax agreements contain transfer pricing rules which are designed to counter the underpayment of tax by businesses engaged in international dealings between related parties. The current legislation and agreements require that related party transactions take place at a value which reflects an arm’s length price, that is, a price which would be charged between unrelated parties. For a host of reasons, it is increasingly difficult for multinational entities to demonstrate that they are transferring goods and services at a price which is reflective of the behaviour of independent parties, thereby making it difficult to demonstrate compliance with the relevant legislation. Further, where an Australian business undertakes cross-border related party transactions there is the risk of an audit by the Australian Tax Office (ATO). If a business wishes to avoid the risk of an audit, and any ensuing penalties, there is one option: an advance pricing arrangement (APA). An APA is an agreement whereby the future transfer pricing methodology to be used to determine the arm’s length price is agreed to by the taxpayer and the relevant tax authority or authorities. The ATO views the APA process as an important part of its international tax strategy and believes that there are complementary benefits provided to both the taxpayer and the ATO. The ATO promotes the APA process on the basis of creating greater certainty for all parties while reducing compliance costs and the risk of audit and penalty. While the ATO regards the APA system as a success, it may be argued that the implementation of such a system is simply a practical solution to an ongoing problem of an inherent failure in both the legislation and ATO interpretation and application of this legislation to provide certainty to the taxpayer. This paper investigates the use of APAs as a solution to the problem of transfer pricing and considers whether they are the success the ATO claims. It is argued that there is no doubt that APAs provide a valuable practical tool for multinational entities facing the challenges of the taxation of global trading under the current transfer pricing regime. It does not, however, provide a long term solution. Rather, the long term solution may be in the form of legislative amendment.

Environmental reporting in the Australian mining industry : complying with regulation or meeting international best practice?

It is nearly 10 years since the introduction of s 299(1)(f) Corporations Act , which requires the disclosure of information regarding a company's environmental performance within its annual report. This provision has generated considerable debate in the years since its introduction, fundamentally between proponents of either a voluntary or mandatory environmental reporting framework. This study examines the adequacy of the current regulatory framework. The environmental reporting practices of 24 listed companies in the resources industries are assessed relative to a standard set by the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines. These Guidelines are argued to represent "international best practice" in environmental reporting and a "scorecard" approach is used to score the quality of disclosure according to this voluntary benchmark. Larger companies in the sample tend to report environmental information over and above the level required by legislation. Some, but not all companies present a stand-alone environmental/sustainability report. However, smaller companies provide minimal information in compliance with s 299(1)(f) . The findings indicate that "international best practice" environmental reporting is unlikely to be achieved by Australian companies under the current regulatory framework. In the current regulatory environment that scrutinises s 299(1)(f) , this article provides some preliminary evidence of the quality of disclosures generated in the Australian market.

The future of Australian e-learning : it’s all about access

This article clarifies the interdependence between high-speed broadband and e-Learning. It does this by identifying the importance of the internet for Australia’s education future and the importance of education for the future of the internet. It concludes by confirming the role the NBN will play as an enabler of both; and the need to ensure access for all to appropriate skills, as well as to services.

Knowledge is not power, but it’s a start : what young people know about their rights and obligations in employment

Scholarship addressing the employment concerns of school age workers has identified a number of areas of vulnerability. Prominent among these is that young workers have insufficient knowledge of their rights in employment, yet the extent of this knowledge has not previously been quantified. This study explores areas of strength and deficit in awareness of employment rights and obligations in a sample of 892 young people in Australian high schools. The findings demonstrate that, despite part-time work being a majority experience for school students, young Australians know relatively little of their employment rights. The conclusions underscore the need for education strategies that inform young people prior to and in the very early stages of their working lives.

Internationalising Australian secondary education

This thesis presents the findings of a case study of international students who enrol in Australian secondary schools. Specifically, it focuses on the ways that staff in three schools and two international colleges position Eastern Asian international students through discourses of cultural difference. It draws together the Discourse Historical Approach to Critical Discourse Analysis with the work of Basil Bernstein and Pierre Bourdieu. The study finds that groups of students are positioned positively or negatively depending on their relationship to the dominant discourses of the Australian school. Australian students, while rarely mentioned, were positioned positively. By contrast, the Eastern Asian international students were positioned negatively in relation to the privileged discourses of Australian schooling. These discourses reflected the cultural capital that was valued in the schools. In particular, the cultural capital of active and willing engagement in competitive sports and being rough, rugged and an ‘ocker’ were privileged at the schools. International students from Papua New Guinea, and a few Eastern Asian students who behaved as ockers, were positioned positively because they realised cultural capital that was valued at the schools. By contrast, the students who were unable to be positioned through these discourses, because they did not realise cultural capital that was valued, were not viewed favourably. As a result, the data showed that there was a hierarchy of positions at the schools that were constructed in staff accounts. The analysis of data suggests that only some students are positioned favourably in Australian schools. The students who were already able to construct privileged Australian school discourses were positioned positively. The data suggest that the majority of the Eastern Asian students were represented through negative discourses because they did not realise cultural capital that was valued at the schools. Findings of this study may assist schools to identify international students who may experience their Australian school education negatively. The findings may also contribute to assisting staff to better engage with international students.

A portrayal of new entrants into the Australian economy (Entrepreneurial individuals and ventures)

This paper provides a descriptive overview of the venture creation in Australia, those who participate in it and the types of firms they build. Findings of interest in this paper include: • The majority of business founders (89 per cent) state the motivation to start a new business is opportunity-driven rather than necessity driven. • The extent of under-representation of women business founders in Australia appears to be lower than international comparisons and has decreased over time. • Australian business founders tend to possess significant ‘human capital’ many are university-educated, and large shares have different types of experience that may benefit the start-up. • The major industries for start-up activities are Retailing; various service industries (Business Consulting; Health, Education and Social; other Consumer services); Construction, Manufacturing, and Agriculture. • A large proportion of CAUSEE respondents (49 per cent nascent firms and 46 per cent young firms) are members of start-up teams, which is similar to international comparisons.

Computer security incidents against Australian businesses : predictors of victimisation

Drawing on data from the Australian Business Assessment of Computer User Security (ABACUS) survey, this paper examines a range of factors that may influence businesses’ likelihood of being victimised by a computer security incident. It has been suggested that factors including business size, industry sector, level of outsourcing, expenditure on computer security functions and types of computer security tools and/or policies used may influence the probability of particular businesses experiencing such incidents. This paper uses probability modelling to test whether this is the case for the 4,000 businesses that responded to the ABACUS survey. It was found that the industry sector that a business belonged to, and business expenditure on computer security, were not related to businesses’ likelihood of detecting computer security incidents. Instead, the number of employees that a business has and whether computer security functions were outsourced were found to be key indicators of businesses’ likelihood of detecting incidents. Some of the implications of these findings are considered in this paper.

Australian screen content in education research project

Researchers from Queensland University of Technology have teamed up with the Australian Research Council (ARC), Screen Australia, The Australian Broadcasting Corporation (ABC), the Special Broadcasting Service (SBS) and the Australian Children’s Television Foundation (ACTF) to investigate the use of Australian screen content in primary, secondary and tertiary education. Over the next three years (2014-2016), researchers and investigators will undertake a national survey of schools and universities, and will conduct in-depth interviews with hundreds of industry representatives, teachers, principals, librarians and students. Furthermore, new approaches to developing screen content and curricula will be trialled. The project aims to develop a comprehensive picture of why, how, how much and where Australian screen content is used in education.

Business process management in small business : a case study

Small Businesses account for a significant portion of the Australian business sector. With Business Process Management (BPM) gaining prominence in recent decades as a means of improving business performance, it would seem to only be a matter of time before it gains momentum within the Small Business sector. One may even question why it has not already achieved more traction within the sector. This case study involves a BPM initiative to develop process infrastructure in an establishing Small Business. It explores whether mainstream BPM tools, techniques and technologies can be applied in a Small Business setting. The chapter provides a background to the case organisation, outlines the activities undertaken in the BPM initiative and distils key observations drawn from participation in the initiative and consultation with stakeholders. Based on the case study experiences, a number of implications are identified for further consideration by the BPM discipline as it continues to address the question of how it can become more widely adopted amongst Small Businesses.