The role of accounting information, environment and management control in multi-national organizations

Article Abstract:

The results are reported of a replication and extension of the study by Brownell (1985), which focused on the effects of environmental complexity and dynamism on the use of accounting-based controls in the U.S. parent company of a large multi-national organization. The study reported here examines the Australian subsidiary of the company, and its results confirm previous findings, indicating that both job satisfaction and performance are enhanced in circumstances where heavy reliance on accounting-based controls is confined to situations of low environmental complexity. The results also indicate that nonaccounting, "behavior" controls have a role in the foreign subsidiary but take on a form other than the placement of U.S. nationals in senior management positions in the subsidiary. Differences in the environment faced by the parent and subsidiary also produced predicted differences in reliance on accounting measures in performance evaluation. (Reprinted by permission of the publisher.)

International aspects, Accounting, International business enterprises, Multinational corporations

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The attitudes of accounting students to working with computers: a preliminary study

Article Abstract:

A sample of final-year accounting students, 94 from an Australian university and 61 from an Australian CAE, completed a special scale to determine their attitudes to working with computers, as well as items to assess a variety of hypothesized correlates of such attitudes including age, sex, school performance, tertiary accounting performance, usage of computers, access to a computer at home, preference for working with machines rather than people, and self-confidence. The amount of time students spent with computers was significantly related to students' attitudes toward working with computers (being directly related to positive attitudes and inversely related to negative attitudes). The relationships between the other correlates and attitudes to working with computers were all nonsignificant. The majority of students held very favourable attitudes to working with computers. (Reprinted by permission of the publisher.)

Usage, Computers, Digital computers, Beliefs, opinions and attitudes, Accountants, Business students

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Canberra to Port Moresby: government accounting and budgeting for the early stages of devolution

Article Abstract:

Changes in government budgeting and accounting for Papua New Guinea (PNG) are discussed. Since national independence, PNG has adopted a model for government budgeting and accounting which is based on provisions of the Constitution and new financial legislation. However, these provisions rely too heavily on the administrative requirements of the colonial era, and tend to obscure the importance of development priorities, cultural values, and national aspirations. Therefore, existing practices and principles require revision to make them more effective and appropriate for the local environment. Innovation and self-reliance are prerequisites for enhancing management and financial accountability in the public sector; this would be facilitated by overcoming the present shortage of accountants in PNG.

Economic policy, Budget, Budgeting, Budgets, Public finance, Government accounting, Papua New Guinea

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