Towards a conceptual design for environmental and social cost identification and measurement system

Article

Petcharat, Neungruthai Nickie and Mula, Joseph M.. 2012. "Towards a conceptual design for environmental and social cost identification and measurement system." Journal of Financial Reporting and Accounting. 10 (1), pp. 34-54. https://doi.org/10.1108/19852511211237435
Article Title

Towards a conceptual design for environmental and social cost identification and measurement system

ERA Journal ID41128
Article CategoryArticle
AuthorsPetcharat, Neungruthai Nickie (Author) and Mula, Joseph M. (Author)
Journal TitleJournal of Financial Reporting and Accounting
Journal Citation10 (1), pp. 34-54
Number of Pages21
Year2012
Place of PublicationBingley, W Yorks. United Kingdom
ISSN1985-2517
2042-5856
Digital Object Identifier (DOI)https://doi.org/10.1108/19852511211237435
Abstract

Purpose – The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add shareholder value. Suggestions from literature show that there is a need for a conceptual framework for environmental management accounting (EMA) and social management accounting (SMA) practices to be developed. This study therefore designs a conceptual model for a sustainability management accounting system (SMAS) combining EMA and SMA practices to create more accurate cost
information of environment and social impacts. A SMAS also expands on activity based costing (ABC) application to help in the cost analysis and allocation of environment and social impacts. By applying a SMAS, companies generate more accurate cost information thus fully costing products for internal management decision and reporting purposes.

Design/methodology/approach – This study used mixed methods combining quantitative and qualitative research approaches to collect and analyse data to triangulate findings.

Findings – The results of the study indicate that companies are intending to change to new management accounting practices while looking for ways to improve cost identification and measurement of environment and social impacts.

Research limitations/implications – This study is limited to Australian non-service manufacturing companies. As a SMAS is a newholistic management accounting approach, it provides companies with a way to create economic, environmental, and social value both immediately and in the future.

Originality/value – This study designs a SMAS conceptual model to contribute to the literature. By having a SMAS, companies could create more accurate cost information while fully costing products to effectively enhance management decisions on cost savings and greenhouse gas emission reductions.

Keywordsactivity based costing (ABC); environmental management accounting; EMA; social management accounting; SMA; sustainability management accounting system; SMAS; environmental cost; social cost; Australia; activity based costs; management accounting
ANZSRC Field of Research 2020350107. Sustainability accounting and reporting
Public Notes

Files associated with this item cannot be displayed due to copyright restrictions.

Byline AffiliationsVongchavalitkul University, Thailand
School of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
Permalink -

https://research.usq.edu.au/item/q1903/towards-a-conceptual-design-for-environmental-and-social-cost-identification-and-measurement-system

Log in to edit
  • 1956
    total views
  • 9
    total downloads
  • 0
    views this month
  • 0
    downloads this month

Export as

Related outputs

Introducing the mobile ECG system: using multi-touch function to support cardiac diagnosis
Mula, Joseph and Lin, Adam. 2012. "Introducing the mobile ECG system: using multi-touch function to support cardiac diagnosis." Follow The Sun 2012: Online Learning Futures Festival (SUN 2012): Futures for Knowledge. Leicester, United Kingdom 27 - 30 Mar 2012 Leicester, United Kingdom.
Accounting information systems, Australasian edition
Romney, Marshall B., Steinbart, Paul J., Mula, Joseph, McNamara, Ray and Tonkin, Trevor. 2013. Accounting information systems, Australasian edition . Frenchs Forest, Australia. Pearson Australia Group.
Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives
Yanto, Heri, Mula, Joseph M. and Kavanagh, Marie H.. 2011. "Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives." RMIT Accounting Educators' Conference, 2011. Melbourne, Australia 14 Nov 2011
Purchase intention to undertake e-commerce transactions in developing countries: application of theory of planned behavior in Indonesia
Rofiq, Ainur, Mula, Joseph M. and Scott, Albert. 2011. "Purchase intention to undertake e-commerce transactions in developing countries: application of theory of planned behavior in Indonesia." Shaeffer, James M. (ed.) International Conference on Management and Service Science (MASS 2011) . Wuhan, China 12 - 14 Aug 2011 United States. https://doi.org/10.1109/ICMSS.2011.5999076
Identifying effective management instruments and human behavioural changes to manage energy use and abate emissions at firm level
Almihoub, Ali Ahmed Ali, Mula, Joseph M. and Rahman, Mohammad Mafizur. 2013. "Identifying effective management instruments and human behavioural changes to manage energy use and abate emissions at firm level." Journal of Sustainable Development. 6 (7), pp. 1-15. https://doi.org/10.5539/jsd.v6n7p1
Marginal abatement cost curves (MACCs): important approaches to obtain (firm and sector) greenhouse gases (GHGs) reduction
Almihoub, Ali Ahmed Ali, Mula, Joseph M. and Rahman, Mohammad Mafizur. 2013. "Marginal abatement cost curves (MACCs): important approaches to obtain (firm and sector) greenhouse gases (GHGs) reduction." International Journal of Economics and Finance. 5 (3), pp. 35-54.
Are there effective accounting ways to determining accurate accounting tools and methods to reporting emissions reduction?
Almihoub, Ali Ahmed Ali, Mula, Joseph M. and Rahman, Mohammad Mafizur. 2013. "Are there effective accounting ways to determining accurate accounting tools and methods to reporting emissions reduction?" Journal of Sustainable Development. 6 (4), pp. 118-129. https://doi.org/10.5539/jsd.v6n4p118
The development of internal auditing in Ethiopia: the role of institutional norms
Mihret, Dessalegn Getie, Mula, Joseph M. and James, Kieran. 2012. "The development of internal auditing in Ethiopia: the role of institutional norms." Journal of Financial Reporting and Accounting. 10 (2), pp. 153-170. https://doi.org/10.1108/19852511211273705
Corporate governance quality, incentive factors and voluntary corporate governance disclosures in annual reports of Malaysian publicly listed companies
Lokman, Norziana, Cotter, Julie and Mula, Joseph. 2012. "Corporate governance quality, incentive factors and voluntary corporate governance disclosures in annual reports of Malaysian publicly listed companies." Corporate Ownership and Control. 10 (1), pp. 329-352.
Accounting professionalization amidst alternating state ideology in Ethiopia
Mihret, Dessalegn Getie, James, Kieran and Mula, Joseph M.. 2012. "Accounting professionalization amidst alternating state ideology in Ethiopia ." Accounting Auditing and Accountability Journal. 25 (7), pp. 1206-1233. https://doi.org/10.1108/09513571211263248
Proactive fraud detection in enterprise systems
Singh, Kishore, Best, Peter and Mula, Joseph M.. 2011. "Proactive fraud detection in enterprise systems." 2nd International Conference on Business and Information: Steering Excellence of Business Knowledge (ICBI 2011). Kelaniya, Sri Lanka 20 Oct 2011 Kelnaiya, Sri Lanka.
Corporate governance quality and voluntary disclosures of corporate governance information: practices of listed Malaysian family controlled businesses
Lokman, Norziana, Mula, Joseph M. and Cotter, Julie. 2011. "Corporate governance quality and voluntary disclosures of corporate governance information: practices of listed Malaysian family controlled businesses." Doyle, Karen (ed.) FBA 2011: Family Business Research, Practice and Policy: Interpretation and Integration . Perth, Australia 31 Aug 2011 Sydney, Australia.
Productivity and efficiency measurement techniques: identifying the efficacy of techniques for financial institutions in developing countries
Jayamaha, Ariyarathna and Mula, Joseph M.. 2011. "Productivity and efficiency measurement techniques: identifying the efficacy of techniques for financial institutions in developing countries." 2nd International Conference on Business and Information: Steering Excellence of Business Knowledge (ICBI 2011). Kelaniya, Sri Lanka 20 Oct 2011 Kelnaiya, Sri Lanka.
Productivity and efficiency measurement techniques: Identifying the efficacy of techniques for financial Institutions in developing countries
Jayamaha, Ariyarathna and Mula, Joseph M.. 2011. "Productivity and efficiency measurement techniques: Identifying the efficacy of techniques for financial Institutions in developing countries." Journal of Emerging Trends in Economics and Management Sciences. 2 (5), pp. 454-460.
Development of a prototype multi-touch ECG diagnostic decision support system using mobile technology for monitoring cardiac patients at a distance
Lin, Meng Kuan, Mula, Joseph M., Gururajan, Raj and Leis, John W.. 2011. "Development of a prototype multi-touch ECG diagnostic decision support system using mobile technology for monitoring cardiac patients at a distance." Seddon, Peter and Gregor, Shirley (ed.) 15th Pacific Asia Conference on Information Systems (PACIS 2011): Quality Research in Pacific Asia. Brisbane, Australia 07 - 11 Jul 2011 Atlanta, GA. United States.
Strategy diversity in Australian family owned businesses: impact of environment induced constraints
Moores, Ken and Mula, Joe. 2011. "Strategy diversity in Australian family owned businesses: impact of environment induced constraints." Moores, Ken and Craig, Justin B. (ed.) Understanding family enterprise: a book of readings. Gold Coast, Australia. Bond University Press. pp. 309-319
Assessing 'strategic conservatism' of Australian family firms: an examination of strategies and funding for growth
Moores, Ken and Mula, Joseph. 2011. "Assessing 'strategic conservatism' of Australian family firms: an examination of strategies and funding for growth." Moores, Ken and Craig, Justin B. (ed.) Understanding family enterprise: a book of readings. Gold Coast, Australia. Bond University Press. pp. 295-308
The salience of market, bureaucratic, and clan controls in the management of family firm transitions: some tentative Australian evidence
Moores, Ken and Mula, Joseph. 2011. "The salience of market, bureaucratic, and clan controls in the management of family firm transitions: some tentative Australian evidence." Moores, Ken and Craig, Justin B. (ed.) Understanding family enterprise: a book of readings. Gold Coast, Australia. Bond University Press. pp. 74-93
The effect of customers' trust on e-commerce: a survey of Indonesian customer B to C transactions
Rofiq, Ainur and Mula, Joseph M.. 2009. "The effect of customers' trust on e-commerce: a survey of Indonesian customer B to C transactions." Scheepers, Helana and Davern, Michael (ed.) 20th Australasian Conference on Information Systems (ACIS 2009). Melbourne, Australia 02 - 04 Dec 2009 Melbourne, Australia.
Learning in 2030 - what will it be like?
Mula, Joseph M.. 2010. "Learning in 2030 - what will it be like?" Abraham, Anne and Donleavy, Gabriel (ed.) World Accounting Frontiers Series - 2nd Conference: Accounting Pioneers, Mentors and Explorers. Sydney, Australia 09 - 10 Dec 2010
Identification of effective management accounting system characteristics to support sustainable value chains: towards a conceptual model for sustainable development of firms
Petcharat, Neungruthai. 2010. Identification of effective management accounting system characteristics to support sustainable value chains: towards a conceptual model for sustainable development of firms. PhD Thesis Doctor of Philosophy. University of Southern Queensland.
Impact of cyber fraud and trust on e-commerce use: a proposed model by adopting theory of planned behaviour
Rofiq, Ainur and Mula, Joseph M.. 2010. "Impact of cyber fraud and trust on e-commerce use: a proposed model by adopting theory of planned behaviour." 21st Australasian Conference on Information Systems (ACIS 2010). Brisbane, Australia 01 - 03 Dec 2010 Brisbane, Australia.
A conceptual model for building international competencies of accounting graduates of Indonesian universities
Yanto, Heri, Mula, Joseph M. and Kavanagh, Marie H.. 2010. "A conceptual model for building international competencies of accounting graduates of Indonesian universities." Mula, Joseph M. (ed.) 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Christchurch, New Zealand. Accounting & Finance Association of Australia and New Zealand.
The impact of strategic orientation dimensions on business performance: a case study based on an international organisation
Choy, Samuel S. M. and Mula, Joseph M.. 2008. "The impact of strategic orientation dimensions on business performance: a case study based on an international organisation." Wilson, Marie (ed.) 22nd Australian and New Zealand Academy of Management Conference (ANZAM 2008). Auckland, New Zealand 02 - 05 Dec 2008 Canning Bridge, Western Australia.
Contextual factors associated with information systems in a virtual supply chain
Scott, Albert H. S. and Mula, Joseph M.. 2009. "Contextual factors associated with information systems in a virtual supply chain." Peng, Jie, Al-Hakim, Latif and Chen, Guoqing (ed.) COINFO 2009: 4th International Conference on Cooperation and Promotion of Information Resources in Science and Technology. Beijing, China 21 - 23 Nov 2009 China. https://doi.org/10.1109/COINFO.2009.76
Knowledge sharing acts as a significant antecedent to organizational commitment in a Confucian culture: a quantitative study of employees in the Hong Kong ICT industry
Wong, Anthony, Tong, Canon and Mula, Joseph M.. 2009. "Knowledge sharing acts as a significant antecedent to organizational commitment in a Confucian culture: a quantitative study of employees in the Hong Kong ICT industry." Scheepers, Helana and Davern, Michael (ed.) 20th Australasian Conference on Information Systems (ACIS 2009). Melbourne, Australia 02 - 04 Dec 2009 Melbourne, Australia.
Individual correlates of organizational commitment and knowledge sharing practices
Wong, Anthony, Tong, Canon and Mula, Joseph M.. 2009. "Individual correlates of organizational commitment and knowledge sharing practices." Beaumont, Nicholas (ed.) 23rd Australian and New Zealand Academy of Management Conference (ANZAM 2009). Melbourne, Australia 01 - 04 Dec 2009 Melbourne, Australia.
Assessing the extent to which career development impacts employee commitment: a case study of the ICT industry in Hong Kong
Chui, Joseph, Tong, Canon and Mula, Joseph M.. 2007. "Assessing the extent to which career development impacts employee commitment: a case study of the ICT industry in Hong Kong ." Toleman, Mark, Cater-Steel, Aileen and Roberts, Dave (ed.) 18th Australasian Conference on Information Systems (ACIS 2007). Toowoomba, Australia 05 - 07 Dec 2007 Toowoomba, Australia.
Matching economic and environmental futures
Mula, Joseph M. and MacRae, Don. 1980. "Matching economic and environmental futures." Jubilee ANZAAS Congress 1980. Adelaide, Australia 12 - 16 May 1980 Canberra, Australia.
Assessing the impact of Pacific economic communities on Australia and New Zealand using AREAM
Mula, J. M., MacRae, D. and Parker, K. T.. 1979. "Assessing the impact of Pacific economic communities on Australia and New Zealand using AREAM." 7th Global Modelling Conference. Laxenburg, Austria 02 - 05 Oct 1979 Canberra, Australia.
A world model and its preliminary application to examining patterns of Australian and New Zealand trade in food, energy and minerals
Mula, Joseph M. and MacRae, Don. 1979. "A world model and its preliminary application to examining patterns of Australian and New Zealand trade in food, energy and minerals." 49th ANZAAS Congress 1979. Auckland, New Zealand 22 - 26 Jan 1979 Canberra, Australia.
Infoterra sources relating to environmental aspects of global modelling
Phung Tran, K. and Mula, J. M.. 1979. Infoterra sources relating to environmental aspects of global modelling. Canberra, Australia. AREA Project, Dept. of Science and the Environment.
The quantification of environmental stress using the SARUM/AREAM global model
Mula, Joseph M. and Parker, Kim T.. 1979. The quantification of environmental stress using the SARUM/AREAM global model. Canberra, Australia. AREA Project, Dept. of Science and the Environment.
Efficiency of cooperative rural banks in Sri Lanka: the impact of size and location
Jayamaha, Ariyarathna and Mula, Joseph M.. 2010. "Efficiency of cooperative rural banks in Sri Lanka: the impact of size and location ." Mula, Joseph M. (ed.) 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Christchurch, New Zealand. Accounting & Finance Association of Australia and New Zealand.
Cross-cultural impact on the budgeting cycle: a preliminary analysis of Anglo-American and Libyan companies operating in Libyan oil sector
James, Kieran, Kanan, Ramadan and Mula, Joseph M.. 2010. "Cross-cultural impact on the budgeting cycle: a preliminary analysis of Anglo-American and Libyan companies operating in Libyan oil sector." Mula, Joseph M. (ed.) 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Christchurch, New Zealand. Accounting & Finance Association of Australia and New Zealand.
Preparedness for flexible access to learning materials: how ready are university students and staff?
Albion, Peter, Loch, Birgit, Mula, Joseph M. and Maroulis, Jerry. 2010. "Preparedness for flexible access to learning materials: how ready are university students and staff?" Steel, Caroline, Keppell, Michael, Gerbic, Philippa and Housego, Simon (ed.) 27th Annual Conference of the Australasian Society for Computers in Learning in Tertiary Education (ASCILITE 2010). Sydney, Australia 05 - 08 Dec 2010 Brisbane, Australia.
The effect of customers' trust on e-commerce: a survey of Indonesian customer B to C transactions
Rofiq, Ainur and Mula, Joseph M.. 2010. "The effect of customers' trust on e-commerce: a survey of Indonesian customer B to C transactions." iCAST 2010: International Conference on Arts, Social Sciences and Technology. Penang, Malaysia 24 - 25 Feb 2010 Kedah, Malaysia.
Towards a 100% digital teaching and learning environment: an action learning approach to creating a framework for a virtual classroom
Mula, Joseph M.. 2010. "Towards a 100% digital teaching and learning environment: an action learning approach to creating a framework for a virtual classroom." ED-MEDIA 2010: World Conference on Educational Multimedia, Hypermedia and Telecommunications 2010. Toronto, Canada 28 Jun - 02 Jul 2010 Chesapeake, VA, United States.
Financial practices and efficiency of cooperative rural banks in Sri Lanka
Jayamaha, Ariyarathna and Mula, Joseph M.. 2010. "Financial practices and efficiency of cooperative rural banks in Sri Lanka." 1st International Conference on Business and Information: Researching Realities of Management Phenomenon (ICBI 2010). Colombo, Sri Lanka 06 Jun 2010 Colombo, Sri Lanka.
A framework for a cyber classroom: towards a human-centric virtual classroom
Mula, Joseph M.. 2010. "A framework for a cyber classroom: towards a human-centric virtual classroom." 2010 International Conference on Internet Studies (NETs2010). Taipei, Taiwan 25 - 27 Nov 2010 Taiwan.
Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry
Petcharat, Nickie and Mula, Joseph M.. 2010. "Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry." Mula, Joseph M. (ed.) 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Christchurch, New Zealand.
Can organizations meet their environment and social reporting obligations even in a financial crisis? Towards an effective sustainability management accounting system
Petcharat, Nickie and Mula, Joseph M.. 2010. "Can organizations meet their environment and social reporting obligations even in a financial crisis? Towards an effective sustainability management accounting system." Vlasic, Goran and Pavicic, Goran (ed.) 2010 Global Business Conference. Dubrovnik, Croatia 13 - 16 Oct 2010 Zagreb, Croatia.
A web-based ECG decision support system using multi-touch function to support cardiac diagnosis
Lin, Meng-Kuan, Gururajan, Raj, Mula, Joseph M., Leis, John W. and Hafeez-Baig, Abdul. 2010. "A web-based ECG decision support system using multi-touch function to support cardiac diagnosis." 5th International Conference on Cooperation and Promotion of Information Resources in Science and Technology: Information Sharing in U-Era (COINFO'10). Beijing, China 27 - 29 Nov 2010
Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda
Mihret, Dessalegn Getie, James, Kieran and Mula, Joseph M.. 2010. "Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda ." Pacific Accounting Review. 22 (3), pp. 224-252. https://doi.org/10.1108/01140581011091684
The salience of market, bureaucratic, and clan controls in the management of family firm transitions: some tentative Australian evidence
Moores, Ken and Mula, Joseph. 2000. "The salience of market, bureaucratic, and clan controls in the management of family firm transitions: some tentative Australian evidence." Family Business Review. 13 (2), pp. 91-106. https://doi.org/10.1111/j.1741-6248.2000.00091.x
m-Clicker: how to enhance students' participation
Mula, Joseph M.. 2009. "m-Clicker: how to enhance students' participation." 2009 Accounting Education SIG Symposium. Adelaide, Australia 04 Jul 2009 Melbourne, Australia.
Efficacy and feasibility of a mobile ECG decision support system - a preliminary conceptual model
Lin, Meng-Kuan, Mula, Joseph M., Gururajan, Raj, Leis, John W. and Hafeez-Baig, Abdul. 2010. "Efficacy and feasibility of a mobile ECG decision support system - a preliminary conceptual model." Chen, Houn-Gee and Liang, Ting-Peng (ed.) 14th Pacific Asia Conference on Information Systems (PACIS 2010): Service Science in Information Systems Research. Taipei, Taiwan 09 - 12 Jul 2010 Kaohsiung, Taiwan.
The moderating effect of switching costs on the customer satisfaction-retention link: retail internet banking service in Hong Kong
Wong, Chi-Bo and Mula, Joseph M.. 2009. "The moderating effect of switching costs on the customer satisfaction-retention link: retail internet banking service in Hong Kong." IBIMA Business Review. 2 (3), pp. 20-28.
Going for 100% digital teaching and learning environments: the agony and the ecstasy
Mula, Joseph M.. 2008. "Going for 100% digital teaching and learning environments: the agony and the ecstasy." 2008 Learning and Teaching Week Showcase. Toowoomba, Australia Feb 2008
Click go the students, click-click-click: how to give and gain students' feedback to dynamically modify delivery in the classroom to students' needs
Mula, Joseph M.. 2008. "Click go the students, click-click-click: how to give and gain students' feedback to dynamically modify delivery in the classroom to students' needs." 2008 Accounting and Finance Association of Australia and New Zealand Conference (2008 AFAANZ). Sydney, Australia 06 - 08 Jul 2008 Sydney,. Australia.
Organizational life cycle stage and controls in Australian family firms
Moores, Ken J. and Mula, Joseph. 2008. "Organizational life cycle stage and controls in Australian family firms." Gupta, Vipin (ed.) Culturally sensitive models of family business in anglo region: a compendium using the globe paradigm. Hyderabad, India. Icfai University Press. pp. 155-175
Contextual factors associated with management information systems in a virtual organization
Scott, Albert H. S. and Mula, Joseph. 2004. "Contextual factors associated with management information systems in a virtual organization." 2004 International Workshop on Business and Information. Taipei, Taiwan 26 - 27 Mar 2004
Contextual factors associated with information systems in a virtual supply chain
Scott, Albert H. S. and Mula, Joseph M.. 2004. "Contextual factors associated with information systems in a virtual supply chain." 3rd International Conference on Information and Management Sciences (IMS2004). Dunhuang, China 05 - 10 Jun 2004 Beijing, China.
The opening of Pandora's box
Tai, Aylwin and Mula, Joseph. 2003. "The opening of Pandora's box." Asian Golf Monthly.
Extent of adoption of EDI by Singaporean SMEs: a survey of practices
Li, Ping and Mula, Joseph M.. 2009. "Extent of adoption of EDI by Singaporean SMEs: a survey of practices." Journal of Information Technology Management. XX (3), pp. 1-13.
Impact of advisers on small and medium enterprises' business performances - a study of CPA interventions on Singaporean Chinese SMEs
Ho, N. K. and Mula, Joseph M.. 2004. "Impact of advisers on small and medium enterprises' business performances - a study of CPA interventions on Singaporean Chinese SMEs." 49th ICSB World Conference: Globalization and Its Impact on Entrepreneurship and Small Business Development in the Developing World . Johannesburg, South Africa 20 - 23 Jun 2004 Washington, USA.
Managing and controlling family enterprises in changing times - a cross-cultural study of Australian and Sigaporean firms
Mula, Joseph M. and Ho, N. K.. 2004. "Managing and controlling family enterprises in changing times - a cross-cultural study of Australian and Sigaporean firms." 4th IFERA Annual Research Conference. Copenhagen, Denmark Sep 2004
Managing the family's wealth in unstable times: role of advisers in wealth preservation using the parallel planning process concept
Goekmen, A. S. and Mula, Joseph M.. 2004. "Managing the family's wealth in unstable times: role of advisers in wealth preservation using the parallel planning process concept." 4th International Family Enterprise Research Academy Annual Research Conference (IFERA 2004). Jonkoping, Sweden Sep 2004 Springfield, IL. United States.
Accounting professionalization amidst alternating politico-economic order of Ethiopia
James, Kieran, Mihret, Dessalegn Getie and Mula, Joseph M.. 2009. "Accounting professionalization amidst alternating politico-economic order of Ethiopia." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia.
The virtual organization, information systems and quality
Scott, Albert H. S. and Mula, Joseph M.. 2004. "The virtual organization, information systems and quality." Soliman, Khalid (ed.) 2004 International Business Information Management Conference (IBIM 2004) . Amman, Jordan 04 - 06 Jul 2004 Hofstra University, Hempstead, New York,USA.
Implications for information management in the virtual organization
Scott, Albert H. S. and Mula, Joseph. 2003. "Implications for information management in the virtual organization." Soliman, Khalid S. (ed.) 2003 International Business Information Management Conference (IBIM 2003). Cairo, Egypt 16 - 18 Dec 2003 Hempstead, NY. United States.
Going for 100% digital teaching and learning environment in accounting: the agony and the ecstasy
Mula, Joseph M.. 2009. "Going for 100% digital teaching and learning environment in accounting: the agony and the ecstasy." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia.
The moderating effect of switching costs on the customer satisfaction-retention link: retail internet banking service in Hong Kong
Wong, Chi-Bo and Mula, Joseph M.. 2009. "The moderating effect of switching costs on the customer satisfaction-retention link: retail internet banking service in Hong Kong." 11th IBIMA Conference: Innovation and Knowledge Management in Twin Track Economies. Cairo, Egypt 04 - 06 Jan 2009
Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance
Mula, Joseph M. and Kavanagh, Marie. 2009. "Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance." e-Journal of Business Education and Scholarship of Teaching. 3 (1), pp. 1-17.
Brainmatics: can hand-held technologies ameliorate the early onset of dementia? - a model for a longitudinal investigation of prediagnosed but potentially susceptible dementia suffers
Livingstone, Anne, Soar, Jeffrey, Mula, Joseph M. and Wang, Szu-Yao. 2009. "Brainmatics: can hand-held technologies ameliorate the early onset of dementia? - a model for a longitudinal investigation of prediagnosed but potentially susceptible dementia suffers." 19th IAGG World Congress of Gerontology and Geriatrics. Paris, France 05 - 09 Jul 2009
Study to investigate the determinants for the use of wireless technology in healthcare setting: a case of Pakistan
Hafeez-Baig, Abdul, Gururajan, Raj, Mula, Joseph M. and Lin, Meng-Kuan. 2009. "Study to investigate the determinants for the use of wireless technology in healthcare setting: a case of Pakistan." Peng, Jie, Al-Hakim, Latif and Chen, Guoqing (ed.) COINFO 2009: Managing Virtual Organisations and Information in the Era of Globalisation. Beijing, China 21 - 23 Nov 2009 Los Alamitos, CA. United States. https://doi.org/10.1109/COINFO.2009.52
Identifying system characteristics for development of a sustainability management accounting information system: towards a conceptual design for the manufacturing industry
Petcharat, Nickie and Mula, Joseph M.. 2009. "Identifying system characteristics for development of a sustainability management accounting information system: towards a conceptual design for the manufacturing industry." Peng, Jie, Al-Hakim, Latif and Chen, Guoqing (ed.) COINFO 2009: 4th International Conference on Cooperation and Promotion of Information Resources in Science and Technology. Beijing, China 21 - 23 Nov 2009 United States. https://doi.org/10.1109/COINFO.2009.19
Can competency skills for accounting students be internationally harmonised? An Indonesia application
Mula, Joseph M.. 2007. "Can competency skills for accounting students be internationally harmonised? An Indonesia application." 2007 Accounting and Finance Association of Australia and New Zealand Conference (2007 AFAANZ). Gold Coast, Australia 01 - 03 Jul 2007 Accounting & Finance Association of Australia and New Zealand.
Electronic data interchange (EDI) adoption: a study of SMEs in Singapore
Li, Ping and Mula, Joseph M.. 2009. "Electronic data interchange (EDI) adoption: a study of SMEs in Singapore." Cater-Steel, Aileen and Al-Hakim, Latif (ed.) Information systems research methods, epistemology, and applications. Hershey PA, USA. IGI Global. pp. 272-292
An analysis-form of soft systems methodology for information systems maintenance
Lai, Ivan Ka-Wai and Mula, Joseph M.. 2009. "An analysis-form of soft systems methodology for information systems maintenance." Cater-Steel, Aileen and Al-Hakim, Latif (ed.) Information systems research methods, epistemology, and applications. Hershey, PA. United States. IGI Global. pp. 197-209
Solar Australia: Australia at the crossroads: a report on a project for the Foundation for Australian Resources evaluating Australia's solar energy policy alternatives
Mula, J. M., Ward, R. A., Thornton, B. S. and Malanos, C.. 1977. Solar Australia: Australia at the crossroads: a report on a project for the Foundation for Australian Resources evaluating Australia's solar energy policy alternatives. Sydney, Australia. Foundation for Australian Resources.
Strategy diversity in Australian family owned businesses: impact of environment induced constraints
Moores, K. and Mula, J.. 1998. "Strategy diversity in Australian family owned businesses: impact of environment induced constraints." Bond Management Review. 5 (2), pp. 25-33.
Global economic modelling: some Australian and New Zealand perspectives
Mula, Joseph M. and MacRae, Don. 1979. "Global economic modelling: some Australian and New Zealand perspectives." 4th Australia and New Zealand Regional Science Association Conference 1979 . Albury-Wodonga, Australia 02 - 05 Dec 1979 Canberra, Australia.
Modelling Australian international relationships: an approach through dynamic simulation
Mula, Joseph M. and MacRae, Don. 1979. "Modelling Australian international relationships: an approach through dynamic simulation." Symposium on Methodologies for Social Forecasting 1979: Futurology. Melbourne, Australia 21 - 23 Nov 1979 Canberra, Australia.
Aspects of a world model for Australian resources and environmental assessment
MacRae, Don and Mula, Joseph M.. 1978. "Aspects of a world model for Australian resources and environmental assessment." A Survey of Recent Developments in Economics 1978. Canberra, Australia 15 Feb 1978 Canberra, Australia.
A bibliographical survey of books, journals and bibliographies on world modelling and future studies
Phung Tran, K. and Mula, Joseph M.. 1979. A bibliographical survey of books, journals and bibliographies on world modelling and future studies. Canberra, Australia. AREA Project, Dept. of Science and the Environment.
A survey of world and Australian models
Mula, Joseph M.. 1979. A survey of world and Australian models. Canberra, Australia. AREA Project, Dept. of Science and the Environment.
Prospect 2000: Australia in a world context
Mula, Joseph M. and MacRae, Don. 1979. "Prospect 2000: Australia in a world context ." 50th Anniversary ANZAAS Conference (ANZAAS 1979): Prospect 2000. Perth, Western Australia 14 - 18 May 1979 Canberra, Australia.
A preliminary account of Australian agriculture in a global economic context
Mula, Joseph M. and MacRae, Don. 1979. "A preliminary account of Australian agriculture in a global economic context." 1979 Australian Agricultural Economics Society Conference. Canberra, Australia 16 Aug 1979 Canberra, Australia.