Staff profile

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

Professor of Accounting, Executive Director, CPSGAP

Faculty of Business, Economics and Law

La Trobe Business School
Department of Accounting
Public Sector Governance and Accountability Research Centre

Social Science Building Room 115, Melbourne (Bundoora)

 

Qualifications

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

Membership of professional associations

CPA Australia; Institute of Cost and Management Accountants of Bangladesh

Area of study

Accounting

Brief profile

Dr Zahirul Hoque, PhD, FCPA, FCMA is the Professor of Accounting at La Trobe Business School. He is also the Executive Director of the Centre for Public Sector Governance, Accountability and Performance (CPSGAP) within the Faculty of Business, Economics and Law. Recently, he has been appointed as a Visiting Professor for three years (2012-2014)  in the School of Information Systems at Queensland University of Techonlogy (QUT) for conducitng 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 is also the founder of the Public Sector and Not-for-Profit Accounting Special Interest Group (SIG 6) of the Accounting and Finance Association of Australia and New Zealand.

Porfessor Hoque is also on the Victorian Public Sector and Not-for-Profit Committee since 2012. 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 outside La Trobe were: Chair in Accounting in the School of Accounting, Economics and Finance of Deakin University in Geelong, 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 the founding editor of Journal of Accounting & Organizational Change (www.emeraldinsight.com/jaoc.htm). Hoque is on the editorial boards of Accounting, Auditing & Accountability Journal, The British Accounting Review, Journal of Accounting in Emerging Economies, Journal of Accounting, Accountability & Performance, Journal of Applied Management Accounting Research, and Investment Management and Financial Innovations.   Professor Zahirul 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 contributions to his research field in the public sector are also enormous as he has been attracting a lot of higher degree research students since 1996. To date, he has 8 successful PhD completions, 2 Masters, and 7 Honours completions. Currently he is in charge of supervising 9 PhD dissertations – all working in the costing/management accounting and performance management fields.   For his research work in accounting change and corporate disclosure, he was interviewed by Sarah Powell, editor of Spotlight to talk about the internationalization of accountancy standards and the challenges this poses to  emerging and transition economies (March 2006, see for details. http://0-www.emeraldinsight.com.alpha2.latrobe.edu.au/info/about_emerald/emeraldnow/archive/march2006spotlight.jsp).   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).   Professor Hoque has a distinguished research record being particularly renowned for the quality, quantity, and diversity of his scholarly activities. He is the founding editor of the Journal of Accounting & Organizational Change, an international refereed journal published by Emerald Group Publishing (UK). He has been reviewing submissions for international journals such as The British Accounting Review (editorial board member), Accounting, Auditing & Accountability Journal (editorial board member), ABACUS, International Journal of Accounting, International Journal of Public Sector Management, and Management Accounting Research. Hoque’s textbook entitled Strategic Management Accounting has been widely used at undergraduate and postgraduate courses internationally. Hoque has the fifth highest number of citations (151) since records began for articles in Journal of Management Accounting Research, an A* ranked journal by ERA, for an article published in 2000.   Professor Hoque's recent publication with Jodie Moll on "Budgeting for legitimacy: the case of an Australian University" is a pioneering work in the field which has been published in the top-rated (ERA - A*) journal "Accounting, Organizations and Society (Vol. 36, 2011).

 

Research interests

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

- Please contact me to discuss a topic.

Behavioural research in management accounting

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Management accounting and organisational change

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Teaching units

Strategic Management Accounting; Issues in Management Accounting; Public Sector Accounting

Consulting

Government Performance Measures; Balanced Scorecards; Accounting and Accountability in Developing Nations; Public Accounts Committee

Recent publications

REFEREED RESEARCH BOOK

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

BOOKS

Methodological Issues in Accounting Research: Theories and Methods, (edited research based book), Spiramus, London, 2006, ISBN 1 – 904905-12-9, pp. 1 – 538)

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. *This book has been using as a text for undergraduate Management Accounting courses at the University of Manchester, the University of Birmingham, Griffith University, Sheffield University, Charles Darwin University, and the Christchurch Advanced College (New Zealand).

BOOK CHAPTERS

 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

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. [ERA/ABDC: B]

Hoque, Z. and Brosnan, P. (2012). Industrial relations, budgetary participation and budget use: an empirical study. Advances in Management Accounting. 21, 119-147. [ERA: A; ABDC: C]

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

Hoque, Z. and Moll, J. (2011). Budgeting for legitimacy: the case of an Australian University. Accounting, Organizations and Society, 36, 86-101 [ERA/ABDC: 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), 505-568. [ERA/ABDC: B]

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

Hoque, Z (2008), Measuring and reporting public sector outcomes: Exploratory evidence from Australia, International Journal of Public Sector Management, 21(5), 468-493. [ERA/ABDC: 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), 243-269.[ERA:B; ABDC: C]

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), 147–168. [ERA: B/ABDC: C]

Hoque, Z. (2005), Linking environmental uncertainty to non-financial performance measures and performance: a research note, British Accounting Review, 37, 471-481.[ERA - 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, Vol. 18, No.4, pp. 367-382. [ERA - 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), 47-55. [ERA - 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). [ERA - B] 

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. [ERA - 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), 59-84. [ERA - 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. [ERA - 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, 485-502. [ERA - B]

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, 1-20. [ERA - 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, 441-468. [ERA - C]

*Hoque, Z. (2003). Total quality management and the balanced scorecard: A critical review and directions for future research. Critical Perspectives on Accounting 14, 553-566. [ERA - 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), 162-183. [ERA - A*]

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

Sharma, U and Hoque, Z. (2002), TQM implementation in the public sector: a Fijian case, International Journal of Public Sector Management, 15(5), 340-360. [ERA - 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, 23-45. [ERA - A]

Hoque, Z. (2001), Strategic management accounting in the value chain framework: a case study, The Journal of Cost Management, 15(2): 21-27. [ERA - 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), 37-41. [ERA - 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. [ERA - 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.[ERA - 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. [ERA - A]

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

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

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

*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. [ERA - 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. User trust in government agency performance management systems

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

4. Narratives of accounting and organisational change: the case of an Australian educational institute

5. The rise of the balanced scorecard in the Australian public sector: Evidence from some government agencies

6. The role of the public accounts committee in public sector governance and accountability