Staff profile

Professor Zahirul

Professor Zahirul Hoque

PhD (Manchester); Grad Cert Higher Edu (Griffith); FCPA; FCMA

Head - Department of Accounting and Data Analytics, Professor of Management Accounting/Public Sector, and Executive Director, Centre for Public Sector Governance, Accountability and Performance

College of Arts, Social Sciences and Commerce

La Trobe Business School

Department of Accounting

Humanities Building (HU) 2, Level 2, Room - 217, Melbourne (Bundoora)

Research centres

Public Sector Governance and Accountability Research Centre

Qualifications

BCOM HONS (Dhaka), MCOM (Dhaka), PhD (Manchester), Grad Cert Higher Edu (Griffith), FCMA, FCPA

Role

Academic

Membership of professional associations

Fellow of CPA Australia; Fellow of the Institute of Cost and Management Accountants of Bangladesh

Area of study

Accounting

Brief profile

Professor Hoque is Head of the Department of Accounting and Data Analytics, Professor of Management Accounting and Public Sector at La Trobe Business School, Executive Director of the La Trobe University Centre for Public Sector Governance, Accountability and Performance (CPSGAP). He was a Visiting Research Fellow in the School of Information Systems at Queensland University of Techonlogy (QUT) for a periof of three years (2012-2015) to complete his joint ARC Discovery Project "Cost-aware Business Process Management" with QUT's Business Process Management Research Group.

Professor Hoque is the founding Editor-in-Chief of the Journal of Accounting & Organizational Change (www.emeraldinsight.com/jaoc.htm). He was on the Victorian Public Sector and Not-for-Profit Accounting Committee between 2012 and 2015. Prior to moving to Melbourne, he served the CPA Australia Branch Councils in Darwin and Geelong as a council member.

Professor Hoque joined La Trobe University with the position of Chair in Accounting on 4 December 2006. He has been the Associate Dean of Research in the former Faculty of Law and Management (now Faculty of Business, Economics and Law) from 14 February 2009 through to 30 June 2010 both inclusive.

Professor Hoque’s prior positions were: Chair in Accounting in the School of Accounting, Economics and Finance of Deakin University at the Geelong campus, Victoria, Australia (4 February 2005 – 1 December 2006); Professor and Head of School of Business, Charles Darwin University (formerly Northern Territory University), Australia (January 2003 – February 2005); Senior Lecturer, Griffith University, Gold Coast, Australia (May 1996 – January 2003); Lecturer, Victoria University of Wellington, New Zealand (January 2004 – May 1996); Lecturer, Dhaka University, Bangladesh (July 1986 – December 1993); Visiting Professor, American International University, Bangladesh (2001); Visiting Associate Professor, King Fahd University of Petroleum & Minerals, Saudi Arabia (2002); Visiting Professor at the University of Malaya in Malaysia (2010). 

Professor Hoque’s research interests include accounting and organizational change, management accounting, performance management, the balanced scorecard, public sector accounting, accounting in developing countries, qualitative research in accounting and management, User information trust, and a general interest in the interdisciplinary research in organisational designs. He has published a number of articles, book chapters, two edited volumes and two books, namely Handbook of Cost and Management Accounting and Strategic Management Accounting. He is on the editorial boards of several journals, namely Accounting, Auditing & Accountability Journal; The British Accounting Review; Financial Accountability and Management;  Qualitative Research in Management and Accounting; and Journal of Accounting, Accountability & Performance.  

Professor Hoque conducts and publishes high quality, robust, theoretical, qualitative, and quantitative research into a variety of accounting and performance management issues that have cost accounting, accountability, performance management, organisational change and governance as central themes. His current research focuses on the micro and macro links between accounting, governance and performance management that contributes to the stock of knowledge in the area of internally and externally imposed governance in corporate and government sectors.

Hoque’s research work in public sector accounting and performance management has made significant impact outside the academic community. He was a council member of the CPA Australia Geelong Branch Council (January 2006 – 2008) and also was a councillor of the Northern Territory CPA Australia Branch Council (2004 and 2005). He was also a judge for the Northern Territory Public Sector Annual Report Awards for the Northern Territory Public Sector Accounting Group, Inc (2004 and 2005).  While at Charles Darwin University as Head of School of Business he was directly involved with the Northern Territory Government in many ways. He was a member of the Working Party for improving links between the Northern Territory Public Sector and Charles Darwin University (February 2003 – January 2005). He conducted a workshop by invitation on ‘Accrual Accounting in the Public Sector’ for the opposition parliament members of the Northern Territory in May 2004. He also conducted by invitation a two-day workshop for senior public servants on ‘Managing Government Business: Performance Management – Module 3’ for the Office of Public Employment of the Northern Territory Government, Alice Springs (22-23 April 2004). Hoque (with Dr Ram Vemuri of Charles Darwin University) completed an independent study on Telstra titled ‘Telstra in the Northern Territory: An Economic Impact Study 2002-2003’ in April 2004. This report attracted local media coverage and he was interviewed live by a Darwin-based FM Radio to discuss the findings of his study (April 2004).  

Research interests

Accountability and performance management in the public and not-for-profit sectors

- Design and effectiveness of public sector/NGOs accountability and performance maangement systems

Accounting in emerging and transitional economies

- Public sector reform policy implications for accounting in government agencies in emerging economies

Management accounting and organisational change

- Management control systems and strategy; the role of accounting in social transformation and organizational change; performance management

Teaching units

ACC3MAC Performance Management & Control (Undergraduate)

ACC3SMA Strategic Management Accounting (Undergraduatue)

BUS5RPD Research Philosophy and Design (PhD coursework)

Consulting

Performance Management; Accounting and Accountability in Developing Nations; Public Accounts Committee; Performance Auditing

Recent publications

RESEARCH MONOGRAPH

Hoque, Z and Adams, C (2008) Measuring public sector performance: A study of Australian government departments, CPA Australia, ISBN 978-1-876874-46-9.

TEXT BOOK/HANDBOOK

Handbook of Cost and Management Accounting, Spiramus, London, ISBN 1 904905 01 3, February 2005, pp.1-368.

Strategic Management Accounting: Concepts, Processes and Issues, Pearson Education of Australia, Second Edition, 2003. 

EDITED RESEARCH BOOKS

Hoque, Z., Parker, L., Covaleski, M., and Haynes, K. (eds.) (2017). The Routledge Companion to Qualitative Accounting Research Methods, Routledge, New York and London, ISBN: 978-1-138-93967-7, 542 pages.

Hoque, Z. (2015). Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices, Routledge, New York and London, ISBN: 978-1-13878358-4; 315 pages.

Hoque, Z. and Parker, L. (2014) Performance Management in Non-profit Organizations: Global Perspectives (with Lee Parker, Routledge, New York and London, ISBN: 978-1-13878798-8; 439 pages.

Hoque, Z. (ed) (2006). Methodological Issues in Accounting Research: Theories and Methods. Spiramus, London, 2006, ISBN 1 – 904905-12-9, 538 pages.

BOOK CHAPTERS

Hoque, Z. and Thiagarajah, T. (2015). Public accountability: the role of the Auditor-General in legislative oversight. In Hoque, Z. (2015) Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices., Routldege, New York and London. Chapter 1, pp. 3-23.

Hoque, Z. and Ananda, E. N. G (2015). Government accountability in Sri Lanka: the roles of parliamentary oversight committees and auditor-general' office. In Hoque, Z. (2015) Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices., Routldege, New York and London. Chapter 3, pp. 36-58.

Khan, S. and Hoque, Z. (2015). The development of the public accounts committes of Bangladesh's parliament: an overview. In Hoque, Z. (2015) Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices., Routldege, New York and London. Chapter 11, pp. 197-208.

Hoque, Z. and Parker, L. (2014), Accountability, governance and performance management in nonprofit organizations, In Hoque, Z. and Parker, L. (eds.) (2014), Performance management in non-profit organizations: global perspectives, 440 pages, Routledge, New York. ISBN 978-1-13-878798-8.

Parker, L. and Hoque, Z. (2014), Boardroom governance: Interrogating, stratesising and accountability processes, (26-283), In Hoque, Z. and Parker, L. (eds.) (2014), Performance management in non-profit organizations: global perspectives, 440 pages, Routledge, New York. ISBN 978-1-13-878798-8.

Hoque, Z. (2011). Measuring performance in government and non-profit organizations: the role of the Balanced Scorecard. In Finch, N. (ed.) Best Practices in Management Accounting. Chapter 14 (207-220). Palgrave Macmillan, London.  

Hoque, Z. (2009). Enhance competitive performance via critical key performance indicators (KPIs). QFINANCE, Bloomsbury, London

Rational choice theory (with Moll, J.) In Methodological Issues in Accounting Research: Theories and Methods, Spiramus, London, pp. 7 - 15

The human relations theory, In Methodological Issues in Accounting Research: Theories and Methods, Spiramus, London, pp. 19 – 32.

The qualitative research tradition (with Moll, J and Major, M), In Methodological Issues in Accounting Research: Theories and Methods, Spiramus, London, pp. 375 – 394.

Dealing with human ethical issues in research: some advice, In Methodological Issues in Accounting Research: Theories and Methods, Spiramus, London, pp. 487 – 496.

The role of cost and management accounting, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 1, pp. 3-8.

An introduction to cost terminology, cost flows, and cost behaviour, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 2, pp. 9-18.

Cost volume profit analysis (CVP) analysis, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 3, pp. 19-24.

(With Mohamed Omran) Control of operations through the application of standard costing and variance analysis, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 5, pp. 45-60.

Job order cost accounting systems, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 6, pp. 61-68.

Process costing systems, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 7, pp. 69-76.

Service department cost allocation, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 8, pp. 77-82.

(With Maria Major) Activity-based costing concepts, processes and issues, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 9, pp. 83-104.

(With Ali Rkein) Transfer pricing in decentralised organisations, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 12, pp. 135-146.

(With Ratnam Alagiah and Mike Dempsey) Ethical finance: an agenda for consolidation or for radical change? in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 16, pp. 223-240.

Quality costing: concepts and processes, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 17, pp. 241-248.

Value chain analysis and accounting, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 18, pp. 249-258.

Measuring divisional performance in the short-run, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 21, pp. 307-314.

Multiple performance measures in the long-run: application of the balanced scorecard approach, in Hoque, Z (ed.) Handbook of Cost and Management Accounting, Spiramus, London, February 2005, Chapter 22, pp. 315-324.

(With Umesh Sharma) Implementing the balanced scorecard in government: the Housing Authority of Fiji In Emerging Practices in Cost Management: The Balanced Scorecard (ed. James B. Edwards), Warren Gorham & Lamont, RIA, New York.Chapter A6 Strategic management accounting in the value chain framework: a case study In Emerging Practices in Cost Management: The Balanced Scorecard (ed. James B. Edwards), Warren Gorham & Lamont, RIA, New York. Chapter F1.

ACADEMIC REFEREED JOURNAL ARTICLES

*Denotes principal author of joint papers. ABDC journal ranking is shown in bracket [ ].

Ozdil, E. and Hoque, Z. (2017). Budgetary change at a university: a narrative inquiry. The British Accounting Review, 49, pp. 316-328.[A]

Sutheewasinnon, P., Hoque, Z. and Nyamori, R. O. (2016).  Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs. Critical Perspectives on Accounting. 40 (October), pp. 26-44. [A]

Gooneratne, T. and Hoque, Z. (2016). Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity, Critical Perspectives on Accounting, 36 (April), pp. 58-70. [A]

Margaret, J, and Hoque, Z. (2016). Business continuity in the face of fraud and organisational change. Australian Accounting Review, 26(1), pp. 4-20. [B]

Khan, S. H., and Hoque., Z. (2016). Changes in Public Accounts Committee of a less developed democratic country: A field study, Financial Accountability and Management, 32(1), pp. 80-103. [A]

*Hoque, Z., Covaleski, M. A., and Gooneratne, T. N. (2015). A response to “theoretical triangulation and pluralism in accounting research: a critical realist critique,” Accounting, Auditing & Accountability Journal, 28(27), 1151-1159. [A]

Yi, F. Z., Hoque, Z. and Isa, C. R. (2015), The Effects of Organizational Culture and Structure on the Success of Activity-Based Costing Implementation, Advances in Management Accounting, 25, pp. 229-257. [B]

Hoque, Z (2014). Drivers of management control systems change:  Additional evidence from Australia, Advances in Management Accounting, 23, pp.65-92. [B]

Adams, C., Muir, S., and Hoque, Z. (2014), Measurement of sustainability performance in the public sector, Sustainability Accounting, Management and Policy Journal, 5(1), pp. 46-67. [B]

Hoque, Z (2014). 20 years of studies on the Balanced Scorecard: Trends, accomplishments, gaps and opportunities for future research, The British Accounting Review, 46(1), pp. 33-59. [A] This article has also been translated into Arabic by Dr Maged Gazar and appeared in The Public Administration Journal (Vol. 55, No. 4, August, 2015, pp. 877-946), a publication of the Institute of Public Administration, Saudi Arabia.

*Hoque, Z., Covaleski, M. and Gooneratne, T. (2013). Theoretical triangulation and pluralism in research methods in organizational and accounting research. Accounting, Auditing & Accountability Journal. 26(7), 1170-1198. [The winner of the 2014 Mary Parker Follett (AAAJ) Outstanding Paper award] [A]

Gooneratne, T and Hoque, Z. (2013). Management control research in the banking sector: a critical review and directions for future research, Qualitative Research in Accounting & Management. 10(2), pp. 144-171. [B]

*Hoque, Z. and Brosnan, P. (2013). Industrial relations, budgetary participation and budget use: an empirical study. Advances in Management Accounting. 21, pp. 119-147. [B]

*Hoque, Z. and Chia, M. (2012). Competitive forces and the levers of control framework in a manufacturing setting: A tale of a multinational subsdiary. Qualitative Research in Accounting & Management. 9(2), 123-145. [B]

*Hoque, Z. and Adams, C. (2011). The rise and use of balanced scorecard measures in Australian government departments, Financial Accountability & Management. 27(3), pp. 308-332 [A]

Moll, J. and Hoque, Z. (2011). Budgeting for legitimacy: the case of an Australian University. Accounting, Organizations and Society, 36, pp. 86-101 [A*]

Zawawi, N. H. M. and Hoque, Z. (2010). Research in management accounting innovations: an overview of its recent development, Qualitative Research in Accounting and Management, 7(4), pp. 505-568. [B]

Elsayed, M. O. and Hoque, Z. (2010). Perceived international environmental factors and corporate voluntary disclosure practices: an empirical study, British Accounting Review, 42, pp. 17-35.  [A]

Hoque, Z (2008), Measuring and reporting public sector outcomes: Exploratory evidence from Australia, International Journal of Public Sector Management, 21(5), pp. 468-493. [B]

Moll, J. and Hoque, Z (2008), New organizational forms and accounting innovation: the specifier /provider model in the Australian public sector, Journal of Accounting & Organizational Change, 4(3), pp. 243-269.[B]

Herawaty, M. and Hoque, Z (2007), Disclosure in the annual reports of Australian government departments: a research note, Journal of Accounting & Organizational Change, 3(2), pp. 147–168. [B]

Hoque, Z. (2005), Linking environmental uncertainty to non-financial performance measures and performance: a research note, The British Accounting Review, 37, 471-481.[ A]

Hoque, Z (2005), Securing institutional legitimacy or organizational effectiveness? A case examining the impact of public sector reform initiatives in an Australian local authority, International Journal of Public Sector Management, 18(4), pp. 367-382. [B]

Webster, C. and Hoque, Z, 2005, Costing Systems, Use and Users of Cost Information, Power, Resistance and Conflicts in a Government Teaching and Research Hospital, Australian Accounting Review, Special Forum on Health Sector, 15(3), pp. 47-55. [B]

Waweru, N. M., Hoque, Z. and Uliana, E, 2005, A survey of management accounting practice in South Africa, International Journal of Accounting, Auditing and Performance Evaluation, 2(2). [C] 

Waweru, N. M., Hoque, Z. and Uliana, E, 2004, Management accounting change in South Africa: case studies from retail services, Accounting, Auditing and Accountability Journal, 17(5), 675-704. [A]

*Hoque, Z., Sharee, A. and Alexander, R. (2004), Policing the police service: An exploratory case study of the rise of “new public management’ within an Australian police service, Accounting, Auditing and Accountability Journal, 17(1), pp. 59-84. [A]

Hoque, Z. (2004). Rationality, accountability reform and accounting for land under roads: An Australian case, Journal of Public Budgeting Accounting and Financial Management, 16(1), 1-18. [B]

Hoque, Z. (2004), A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on firm performance, International Business Review, 13, pp.485-502. [A]

Hopper, T. and Hoque, Z (2003), Changing forms of accounting and accountability within emerging economies, Accounting and Accountability in Emerging and Transition Economies Supplement 2 of Research in Accounting in Emerging Economies, pp. 1-20. [C]

Hoque, Z. and Alam, M (2003), Privatisation, management accounting change and cultural values in a developing country: case studies from Bangladesh, Accounting and Accountability in Emerging and Transition Economies Supplement 2 of Research in Accounting in Emerging Economies, pp. 441-468. [C]

*Hoque, Z. (2003). Total quality management and the balanced scorecard: A critical review and directions for future research. Critical Perspectives on Accounting 14, pp. 553-566. [A]

*Hussain, M.M. and Hoque, Z. (2002), Understanding non-financial performance measures in Japanese Banks: A new institutional sociology perspective. Accounting, Auditing and Accountability Journal, 15(2), pp. 162-183. [A]

*Hoque, Z. (2002), Using journal articles to teach public sector accounting, Journal of Accounting Education, 20, 139-161. [B]

Sharma, U and Hoque, Z. (2002), TQM implementation in the public sector: a Fijian case, International Journal of Public Sector Management, 15(5), pp. 340-360. [B]

*Hoque, Z., Mia, L. and Alam, M. (2001), Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study, British Accounting Review, 33, pp. 23-45. [A]

Hoque, Z. (2001), Strategic management accounting in the value chain framework: a case study, The Journal of Cost Management, 15(2), pp. 21-27. [C]

Sharma, U and Z. Hoque (2001), Implementing the balanced scorecard in a government entity: a case study of the housing authority of Fiji, The Journal of Cost Management, 15(4), pp. 37-41. [C]

*Hoque, Z. and Moll, J. (2001), Public sector reform implications for accounting, accountability and performance in state-owned entities: An Australian perspective, International Journal of Public Sector Management, 14(4), 304-326. [B]

*Hoque, Z. and James, W. (2000), Linking balanced scorecard measures to size and market factors: Impact on organisational performance, Journal of Management Accounting Research, 12, 1-17.[A]

Hoque, Z (2000), Just-in-Time production, automation, cost allocation practices and importance of cost information: an empirical investigation in New Zealand-based manufacturing organisations, British Accounting Review, 32, 133-159. [A]

Hoque, Z (2000), Matching productivity measures with business mission and uncertainty, Advances in Management Accounting, 9, 109-125. [B]

*Hoque, Z. and Falk, H. (2000), Industry characteristics and productivity measurement systems: an empirical investigation in New Zealand-based organisations, The International Journal of Operations and Production Management, 20(11), 1278-1292. [A]

*Hoque, Z. and Alam, M. (1999), TQM adoption, institutionalism and changes in management accounting systems: a case study, Accounting and Business Research, 29 (3) Summer, 199-210. [A]

*Hoque, Z. and Alam, M. (1999), Uniform Accounting - AJM Case, The Journal of Accounting Case Research, 5(1), 7-12. [C]

Chowdhury, D. and Hoque, Z. (1998), Profit sharing and corporate performance: evidence from Bangladesh, The International Journal of Accounting, 33(4), 469-481. [A]

*Hoque, Z. and Hopper, T. (1997), Political and industrial relations turbulence, competition and budgeting in the Nationalised Jute Mills of Bangladesh, Accounting and Business Research, 27(2) Spring, 125-146. [A]

Hoque, Z (1995), Budgetary control systems in public sector enterprises in a developing country: some evidence from Bangladesh, The International Journal of Accounting, 30, 344-355. [A]

*Hoque, Z., Hopper. T. and Siddique, N. (1994), Managing organisations in the third world: a case study of management control in a Bangladeshi Jute Mill, Public Administration and Development, 14, 421-437. [A]

*Hoque, Z. and Hopper, T. (1994), Rationality, accounting and politics: a case study of management control in a Bangladeshi Jute Mill, Management Accounting Research, 5, 5-30. [A*]

BOOK REVIEW

Chaderton, R. Hoque, Z. and Hopper, T. (1992), Book Review: “Research in Third World Accounting”, Accounting and Business Research, 22(86), 189-190. [ERA - A]

PROFESSIONAL JOURNAL ARTICLES

James, W. and Hoque, Z (1997), Balancing the scorecard: beyond the bottom line, Australian Accountant, November, 46-47. *Hoque, Z. and Alam, M. (1995), Transfer pricing in New Zealand, Chartered Accountants’ Journal, 74(3) April, 32-34.

 

Research projects

1. Cost-aware business process management (with QUT School of Information System Business Process Management Group led by Prof Arthur ter Hofstede and Dr Moe Wynn and others) under ARC Discovery Project 2012-2014 $320,000.

2. Politicisation of trade unions, social control and organisational effectiveness: the case of a Bangladeshi public sector entity

3. Actor-network, social capital and accountability in the not-for-profit sector: A field study from Bangladesh