Members of CPSGAP conduct research into various areas in the public sector, including:
Accountability and performance management in the public and not-for-profit sectors
This research specialisation is concerned with how resource providers and other external stakeholders may exert influence on public and not-for-profit (NFP) organisations for their accounting, accountability and performance management systems. Research topics include: how NFP organisations measure their organisational and employee performance, the implications of structural changes for management accounting processes and the role of actor-networks. The public sector topics include: Public sector reform and accounting change; the balanced scorecard and its benefits for organisations; performance audit; the role of the public accounts committee; costing for service delivery; measuring performance for government agencies; employee incentive systems; rural public health.
Management accounting and organisational change
This research specialisation aims at providing a platform for local and international researchers and practitioners from multiple disciplines to disseminate information on performance management and organisational and accounting systems change. This research is directed at mapping out contemporary changes in the new global business environment. It seeks to explain the new techniques, processes and philosophies associated with the rise of strategy-oriented accounting, accountability and performance management and information systems. Topics include: activity-based costing; time-driven costing; balanced scorecard; strategic management accounting; performance management; organisational learning and performance management; trust and management control systems diversity; user satisfaction and performance management diversity; industrial relations and management control systems; health sector costing; management accounting in developing economies.
Tax accounting and taxation systems
Several researchers at CPSGAP conduct research based on Tax Information Exchange Agreements, addressing the challenges Australia faces, past, present and future. Their studies examine whether or not agreements that Australia has entered into with tax haven countries will prove a workable tool in the combat of tax evasion and avoidance. Research further examines the position of the Australian Taxation Office’s (ATO) past attitudes towards evasion and avoidance, where the ATO has currently positioned itself with respect to these agreements and where the ATO is heading in the future.
Social, environmental and sustainable management systems and ethics
The study of social, environmental and sustainable management systems and their impact on social and environmental performance has practical implications for public sector organisations and government departments implementing sustainability and environmental management system (EMS). Study in this specialisation is concerned with: sustainability reporting processes and drivers; environmental accounting; integration of sustainability reporting into risk management, decision making, strategic planning and performance measurement; and environmental management systems; human rights and sustainability; the globalisation of professional bodies and the public interest.
Organisational processes and performance issues
CPSGAP is home to respected experts in the area of organisation processes and performance issues. Academics in this field of specialisation are widely published and engage in consultation with industry and enterprise. Areas of this specialisation include: the effectiveness of flexible manufacturing strategies; the mediating role of performance measurement systems; differentiation strategy; performance measurement systems and organisational performance; total quality management and performance.