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Mark Runnalls

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  • Title: Mr
  • Position: Lecturer - Department of Accounting and Corporate Governance

Contact Details

Areas of Expertise

  • Accounting and Emotions
  • Innovation
  • Risk and Technology

Profile

Previously Mark was a partner with one of the big four accounting firms specialising in Risk, Innovation and Technology. There he led a team of people that rolled out the first global extranet to clients and built a suite of web-based tools that were sold to both clients and other practices. In his spare time, Mark is an avid rugby (union) supporter, skiier and father to a young boy who he hopes will come to appreciate the finer things in life as does his Father.

Professional Certifications:

  • Associate with Royal Institution of Chartered Surveyors

Education

  • Master of Business Administration: Business (Imperial College)
  • Bachelor of Arts (Honours): Geography (Cambridgeshire College of Arts and Technology (now University of East Anglia))

Research grants

  • Leadership, Culture and Management Practices for High Performing Workplaces in Australia, commissioned by the Department of Education, Employment and Workplace Relations, Dec, 2009. Grant of $1,015,000 plus $1m in-kind funding. An ongoing project to identify the attributes of high performing workplaces using a quantitative survey with over 70 organisations and 5,500 employee responses followed by an action-research intervention phase with 20 organisations for 12 months.

publications toggle icon open Industry Publications

  • Boedker C., Vidgen R., Meagher K., Cogin J., Mouritsen J., and Runnalls J. M. (2011). Leadership, Culture and Management Practices of High Performing Workplaces in Australia: the High Performing Workplace Index. Funded by the Department of Education, Employment and Workplace Relations. Published by the Society for Knowledge Economics. Sydney. October, 2011.
  • Boedker C., Mouritsen J. and Runnalls, J. M., (2008), "Enabling Innovation: Leadership, Culture and Management at the Workplace Level", commissioned by the Victorian Government, the Department of Innovation, Industry and Regional Development, published by the Society for Knowledge Economics, July, 2008.

chapters toggle icon open Book Chapters

  • Boedker C., and Runnalls, J. M., (2012), "Making innovation happen using accounting controls", Handbook of Organizational and Managerial Innovation, Edward Elgar.

reports toggle icon open Consultancy Reports

  • Boedker C., Cogin J., Meagher K., Mouritsen J., Runnalls M., Sheldon P., Simmons S. and Vidgen R. (2010), "Leadership, Culture and Management Practices for High Performing Workplaces in Australia", prepared on behalf of the Department of Education, Employment and Workplace Relations, 2010.
  • Boedker C., Green R., Runnalls, M., Gahan P. and Samson D. (2009), "Leading Australia to More Innovative, Productive and Fulfilling Workplaces, The Role of Government," commissioned by the Department of Education, Employment and Workplace Relations, November, 2009.
  • Runnalls, J. M., Boedker C. (2009), "Enterprise Innovation", prepared on behalf of Innovation and Business Skills Australia, for the IBSA Innovation Summit, Parliament House, Canberra, 2009.
  • Runnalls, J. M., Boedker C. and Samson D. (2009), "Development of an Innovation Capability Framework and a Library of Resources and Intervention Strategies", prepared on behalf of Innovation and Business Skills Australia, January, 2009.

Affiliations / activities

  • Projects Director, Society for Knowledge Economics from 2008-2012 - a not-for-profit think tank focused on making Australia the most engaging, fulfilling and productive country to work in.

Student information

  • Load: PhD Student Part Time
  • Principal supervisor:

    Professor James Guthrie

  • Associate supervisor:

    Professor Jan Mouritsen

  • Date of submission: 01/06/2014
  • Thesis title: Accounting in an entrepreneurial, employee owned company
  • Abstract:

    This proposal seeks to explore beyond the purely cognitive explanation of accounting and examine a reflexive account of how accounting is performed. I am interested in how accounting creates emotional effects (and vice versa) and how those effects are constituted e.g. fear, surprise, anger, acceptance or expectancy? Specifically, I am following the budgeting process. The company I am researching budgets monthly in real time rather than the traditional annual process. The management team adjusts annual targets based on performance to date, market developments and company initiatives. Traditionally budgeting (and accounting) is focused on the negative emotional spectrum, employees must be 'forced, coerced or pressured' into alignment with the owner's expectations. Fear of consequences is assumed to drive employee behaviour. What happens when budgeting (and accounting) is focused on the positive emotional spectrum? When it is used to set challenging targets that are intended to motivate, engage and bond the employee to the organisation? How is accounting different in such circumstances and what impact does that have on decision-making?

  • Purpose: This proposal seeks to explore beyond the purely cognitive explanation of accounting and examine a reflexive account of how accounting is performed. I am interested in how accounting creates emotional effects (and vice versa) and how those effects are constituted e.g. fear, surprise, anger, acceptance or expectancy? Specifically, I am following the budgeting process. The company I am researching budgets monthly in real time rather than the traditional annual process. The management team adjusts annual targets based on performance to date, market developments and company initiatives. Traditionally budgeting (and accounting) is focused on the negative emotional spectrum, employees must be forced, coerced or pressured into alignment with the owners expectations. Fear of consequences is assumed to drive employee behaviour. What happens when budgeting (and accounting) is focused on the positive emotional spectrum? When it is used to set challenging targets that are intended to motivate, engage and bond the employee to the organisation? How is accounting different in such circumstances and what impact does that have on decision-making?
  • Originality: Accounting and emotionality is a comparatively new topic but this research builds on work within the existing actor-network/practice research stream.
  • Key Literature/theoretical perspective: Actor-Network Theory, performative theory.
  • Design/methodology/approach: Qualitative, case study over 12 months.
  • Findings: None yet.
  • Research limitations/implications: A single case study cannot be used to infer generalisable findings. However it can be used to draw inferences about a particular context and therefore has validity and usefulness.
  • Practical and social implications: What would accounting look like if it was used to inspire, motivate, encourage and tap into peoples innate capabilities rather than to coerce, pressure, force and threaten people within companies?
  • Keywords: Accounting, emotionality, Actor-Network Theory