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Department of Accounting and Corporate Governance

Seminar - Jennifer Grafton

Research Seminars - business and economics
  • Topic: Managing Strategic Change: A Longitudinal Study of the Role of Management Accounting
  • Speaker:

    Jennifer Grafton (University of Melbourne)

  • Venue:Level 3, Campus Hub - C10A
  • When: 30th October, 2014, (Thu)
  • Time: 11.00am - 12.15pm


Jennifer is an Associate Professor in the Department of Accounting in the Faculty of Business and Economics at the University of Melbourne. Prior to completing her Ph.D at the University of Melbourne and joining the Faculty she worked as a consultant with Arthur Andersen. Jennifer's current research focuses on issues of organisational performance management and control. She has a particular interest in these issues in not-for-profit contexts. Jennifer's teaching experience spans a range of subjects in management accounting and control and business forensics across undergraduate, postgraduate and executive education programs. Jennifer is a member of the Institute of Chartered Accountants in Australia, sits on the editorial board of the Journal of Applied Accounting Research and Qualitative Research in Accounting and Management and on the research advisory panel for CIMA Australia, and is a director on the Children's Protection Society Board of Management.

Research Paper


This study uses a five-year longitudinal data base to assess the determinants of strategic change and the consequences on organizational design choices. Our theoretical framework predicts that resource constraints influence a firm's propensity to engage in strategic change and that this in turn will require firms to adapt their operational processes. We examine the role of management accounting in supporting strategic change, its role in supporting strategic planning and the use of the performance measurement system. The results support our expectations, namely that resource constraints are a significant predictor of strategic change which in turn influences a myriad of strategic decisions including the use of strategic planning. We find that the firm adapts its operating processes and increases its reliance on the performance measurement system to support those changes. Our results also indicate that the processes associated with strategic change directly impact on firm survival.


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