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Amy Tung


Contact Staff

  • Title: Ms
  • Position: Lecturer - Department of Accounting and Corporate Governance
  • Qualifications: MIB, BCom-Accounting(Hons), BBA BCom-Accounting

Contact Details

Areas of Expertise

  • Financial Accounting 
  • Management Accounting
  • Sustainable Performance Measures
  • Environmental Management Accounting


Amy Tung joined the department in 2007. She has taught both undergraduate and postgraduate subjects in both management accounting and financial accounting areas. Her research interests include performance measurement systems, environmental management and employee organisational commitment.

Professional Certifications:

  • CPA (Certified Practicing Accountants) with CPA Australia


  • Master of International Business: International Business (Macquarie University)
  • Honours degree of Bachelor of Commence- Accounting: Accounting (Macquarie University)
  • Bachelor of Business Administration with the degree of Bachelor of Commerce -Accounting: Business Administration, Accounting (Macquarie University)

Current projects

  • Tung. A., Baird. K., and Perera, S. 'Organisational factors, the effectiveness of environmental management process and environmental performance'.


journal toggle icon open Refereed Journal Articles

  • Tung, A., Baird, K., and Schoch, H. (2011). "The effectiveness of performance measurement systems" International Journal of Operations and Production Management, Vol. 31, No. 12, pp. 1287-1310.

conference toggle icon open Conferences and Presentations

  • Tung, A., Baird, K., and Schoch, H. (2010). "The effectiveness of performance measurement systems" 7th New Directions in Management Accounting, Brussels, 17th December 2010.

Professional Membership

  • CPA membership of: CPA Australia, Sydney Australia

Student information

  • Load: PhD Student Part Time
  • Principal supervisor:

    Dr. Kevin Baird

  • Associate supervisor: Dr Herbert Schoch
  • Date of submission: 01/08/2018
  • Thesis title: The Effectiveness of Performance Measurement Systems: A Study of Government Departments in Australia
  • Purpose: The purpose of this paper is to examine the association between the adoption of EMS and ISO 14001 Certification with organisation environmental performance.
  • Originality: This study provides an exploratory analysis of the association between specific EMS attributes and organisation environmental performance.
  • Design/methodology/approach: Data were collected by mail survey questionnaire from a random sample of 899 senior financial officers in Australian manufacturing organisations.
  • Findings: The findings reveal that the adoption of EMS and ISO 14001 certification are associated with overall environmental performance. Further analysis reveal that while operational environmental performance was enhanced by documenting a plan of action for complying with the relevant regulation, training employees to implement the environmental procedures and conducing internal/external audits to monitor the impact of operations on the environment, management environmental performance was improved by communicating documented procedures to employees.
  • Research limitations/implications: This study is subject to the usual limitations of the survey study. Future studies may incorporate face-to-face interviews in order to provide richer descriptions into the hypothesised association.
  • Practical and social implications: The findings reinforce the importance of EMS adoption and ISO 14001 certification in respect to enhancing organisations environmental performance. In particular, the findings highlight specific EMS attributes that managers should focus on in order to improve their environmental performance.
  • Keywords: Environmental management system, ISO 14001, Environmental performance, Operational environmental performance, Management environmental performance