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(2019)ThesisIn seeking to understand the antecedents of corporate social responsibility (CSR) practice, existing accounting literature has a strong focus on external economic factors such as governmental regulation, competitive advantage, and stakeholder concerns with the social impact of the corporate activity (Seuring & Müller, 2008). The fundamental assumption on which this business case relies is the existence of a market that demands and pays for ‘desirable’ CSR practices (Carroll & Shabana, 2010). A lack of such a market will, in certain cases, strike at the foundation of this approach. With reference to cultural theory (Douglas, 1966, 1986, 1999), this research aims to generate a holistic interpretation of why certain CSR issues elicit a firm’s response and why firms display a range of responses to social issues by focusing on the internal processes and practices of a case company Cocoa Co. that is actively engaged in its sustainable supply chain program Cocoa Future and attempts to reflect strategic imperatives in its initiatives. Rather than assuming that firms follow a universal instrumental rationale to justify their engagement with CSR, the novel conceptual framework (Douglas, 1966, 1986, 1999) adopted in this thesis distinguishes firms by their diverse cultural biases operating within the organisational structure. CSR communication is identified as the appropriate field for uncovering tension and collaboration between different cultures in the interpretation of issues and the selection of action, because it is through this culturally informed process that meaning is negotiated between various organisational participants (Brown & Starkey, 1994). Content analysis is conducted to examine archival documents that captures various form of internal communication and external communication. Acknowledging that different cultures coexist and compete constantly for dominance (Douglas 1999), this research investigates the various ways organizational participants make sense of organisational reality and their role within it. It examined the approach adopted to manage and mitigate social issues in the case company, showing a technical understanding of social issue and an accountability-focused approach prevalent among the dominant hierarchical culture vis-à-vis a values-led understanding and a participatory approach proposed by the minority egalitarian culture, adding to current theoretical insights on the cultural influence on CSR. In addition, based on the understanding that cultures interpret and reshape social issues in a way that is consistent with collective experience, this research draws a plausible account of the solution adopted by a minority organisational culture to legitimise and advance its claim on resources in order to achieve the social outcomes it identifies as appropriate. By illustrating how a group of individuals driven by socially responsible values could potentially influence the behaviour of a whole organisation, this research contributes to a theoretical understanding of how MNCs may be capable of creating genuine social benefits. Future research could build upon this understanding and design an approach to CSR that would appeal to the interests of different stakeholders. Another potential contribution of this research is to extend cultural theory to the analysis of CSR. Through an in-depth analysis of the chosen case study, complexities and competitions in cultural interactions are accounted for, which can inform and enhance cultural theory.
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(2012)ThesisTechnically complex platforms operated by the Australian Defence Force (ADF) require similarly complex logistics support arrangements to ensure that, whenever the ADF is called upon to act as a public good provider, whether in a wartime scenario, to deter hostile intentions or to provide humanitarian assistance or disaster relief, it will be ready and able to do so, and furthermore, will be able to sustain that operation for as long as required. There is an expectation that this public good provision will be undertaken efficiently and effectively as the media are very stringent in holding the Department of Defence to account if they become aware of any shortfall in capability or develop a perception that value for money has not been attained. The Australian Defence Organisation outsources many of these logistics support requirements using contracts which are typically high value and long term, and cover a diverse range of goods and services. The purpose of this study is to identify the key success factors for logistics contracts supporting capabilities of a provider of public goods such as Defence focusing, in particular, on its aerospace capabilities. The research adopts the grounded theory approach to data collection and analysis, with the key data source drawn from a series of interviews with defence managers responsible for logistics support contracts in the in-service phase of a product s life cycle. The interviews demonstrated that, despite the complexity and diversity of these contracts, it is possible to identify the necessary and sufficient conditions that must be met for that contract to provide the best possible outcome for Defence and, thus the tax payer. This study represents the first known attempt to use the grounded theory approach in this environment and provides valuable insights into defence contracting and decision-making processes. The study s findings support previous research that has identified that relational and contractual governance are strongly complementary. It challenges the view that such relational mechanisms cannot be effective in the public sector environment due to concerns about probity and accountability, demonstrating that they are of significant importance and practical applicability.
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(2011)ThesisAbsorptive capacity is a set of capabilities of the firm which enable it to recognise, acquire, assimilate and apply toward commercial purposes the technology and knowledge available in its external environment (Cohen and Levinthal (1990)). What are these capabilities? This thesis has three aims: to identify the capabilities which constitute absorptive capacity; to design a change management model which the firm can apply to develop its capabilities for absorption; and to identify issues for further research. The scope of the research is absorption by the firm of existing technology from external sources, which the firm applies without significantly changing the technology and associated processes. The thesis does not consider the absorption of technology for application to inventions and creating new products. A new concept of adsorption is introduced, whereby the firm obtains access to technology, but does not grasp the technology to change its internal processes or for innovation. Absorption includes the latter, and is therefore fundamentally related to change management. As a step towards identifying capabilities for absorption, qualitative empirical study into two case study firms, each of which seeks to improve its performance by the absorption of technology, was conducted. The Todorova and Durisin (2007) model of absorptive capacity is the main construct for the empirical research. It comprises four sequential capabilities: recognition of the value of knowledge or technology; acquisition; transformation or assimilation (as alternatives); and exploitation. From the empirical evidence, features of the capabilities were derived inductively: absorptive capacity (that is, the capabilities) may vary as a function of level (operational to strategic) in the firm; absorptive capacity varies with management function; absorptive capacity is a function of the nature of technology and people s interest in the technology; a firm which is effective in some phases of absorption processes may not necessarily be effective in other phases; and absorptive capacity is directly a function of social networking and cumulative learning capabilities. Absorptive capacity is therefore not a single general capability of the firm. The evidence that social networking and cumulative learning are capabilities of absorptive capacity is recommended for further quantitative research across a wide selection of case study firms. A new model for change management is presented as a construct by which the firm can develop and manage its capabilities for technology absorption. The thesis then concludes with recommendations for research into strategic and change management dimensions of absorptive capacity.
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(2019)ThesisThe idea of a strong bond, between culture and health (Bourdieu, 1985) is explored in detail by investigating the role of cultural capital in the internal brand-building practices of leaders and members, working in the healthcare sector. However, service employees often fluctuate in their delivery of the brand promise, thereby leaving firms with less direct control over service quality. Besides, since internal branding is a predictor of service quality, nevertheless, the issue of how to get service employees to act in a way that enhances service quality, considering they may not share same cultural capital, is clearly of pivotal importance. Previous studies have identified the role of leader in implementing internal branding efforts; however, limited research explains how leader-member exchange influences internal branding outcomes in view of cultural capital, especially in the healthcare sector. Therefore, this aspect is mainly the focus of the present study through interviews with 36 respondents from India, which attempts to addresses this issue. Firstly, this study identifies that cultural capital influences leader-member exchange. Cultural capital similarities in age, experience and education among leaders and members encourage transformational leadership styles. On the other hand, cultural capital dissimilarities in age, experience and education encourage transactional leadership. Secondly, the study highlights that leader-member cultural capital similarity is more likely to facilitate internal branding through communication and training, and hence enhance service quality. Thirdly, employees’ service delivery behaviour in public healthcare is more likely to be affected by low resource availability and minimal incentives schemes, wherein leaders lack financial incentive offers. The study, therefore, offers knowledge about managing leader-member exchange and thereby facilitating internal branding outcomes.
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(2019)ThesisThis thesis argues that the effectiveness of the targeting process used by the Royal Australian Air Force is presently limited by a lack of clear systems thinking about the adversary. The thesis examines the evolution of air power targeting theory through a systems thinking lens and identifies gaps in the way that adversaries have been thought about in past conflicts. The gaps centre on the role that feedback loops play in enabling antifragility in complex warfighting systems, and how interventions through feedback loops can influence system adaptation. Given difficulties with studying real-world adversaries, the thesis utilises analogous reasoning to explore how structurally similar systems can be understood and interventions planned to change system performance. A high consequence / highly competitive system typology is established to allow for the selection of two structurally analogous systems: an aviation safety system and an elite sports team system. Qualitative interview data is collected on these systems and analysed to create Causal Loop Diagrams through which feedback loops are identified. The diagrams are quantified through network analysis, which isolates the most impactful nodes for intervention. The planned interventions are then bundled and graphically represented. Five key findings are presented. Firstly, systems thinking is more effective than analytic thinking in allowing an understanding of contemporary warfighting systems to be developed; it better accounts for system complexity, adaptation and emergence. Secondly, understanding adaptation processes within adversary systems is essential to targeting them effectively; open, social systems are most likely to present an antifragile, adaptive response to being targeted. Thirdly, feedback loops play a critical role in enabling antifragility within systems. Fourthly, intervening in feedback loops through non-emergent nodes provides an effective way to influence system adaptation. Finally, the research presented Causal Loop Diagrams, quantification of those diagrams through network analysis, as well as graphical intervention mapping as methodological innovations to be considered for incorporation into a systems-based targeting process. These elements of a systems-based targeting approach represent the clearer thinking about adversary systems that would ensure that the best targets are selected for the Air Force to strike.
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(2019)ThesisThe purpose of this research is to understand the nature of auditor independence by exploring it in the level of practice using the case of Indonesian public sector audit institution. In the auditing field, independence is regarded as one of the key principles since the auditors are required to have an unbiased and unimpaired judgement in providing their opinions. Moreover, in the public sector, there is a greater requirement for auditors to be independent given the social significance of protecting the public interest. Independence is also recognised as a difficult and contested concept, therefore, this research sought to contribute to understanding auditor independence through exploring the way it is practised by the auditors. This research uses a case study research method. Using this method, this research provides an in-depth analysis of auditor independence using the case of the Audit Board of the Republic of Indonesia (the BPK) as a public sector or government audit institution. In this research, data used for analysis were gathered using semi-structured interviews among 24 respondents. The respondents were divided into four groups: auditors, audit managers, top officials, and board members. Interviews were then transcribed and analysed to identify the emerging patterns in the responses of participants about auditor independence and at the level of their practice. The results of this research confirm that independence is one of fundamental values in auditing practice. Moreover, this research also found that the multifaceted nature of the perception and practice of auditor independence must be acknowledged in understanding auditor independence. In this research, there are three aspects of independence that appear prominently during the interviews, namely personal, professional, and institutional aspects. Ultimately this research discovered that there are different approaches, views, and practices in maintaining independence by the auditors. This research found that auditors in different positions, with different duties and responsibilities, and different experiences report differently on what are the important aspects of independence
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(2017)ThesisAustralia's form of democracy is suffering a crisis of public confidence. In one major record of public opinion, confidence in government was 40 percent, the second-lowest point since records commenced in 1969. This research project has investigated one aspect of the democratic contract between a government and its citizenry: government openness with its public and the effect of this on public trust. It is an area of research that is not well investigated. Focusing on circumstances where governments should be focused on the interests of their citizens and not on themselves, the research project investigated the crisis narrative of the search for Malaysia Airlines Flight MH370, specifically the official commentaries of the Malaysian and Australian governments and their agencies. These official statements were subjected to review using a case study approach involving qualitative methods. This analysis found three distinctive discourses; the first focused almost singularly on the Malaysian government's efforts to meet the needs of the families of those lost in the disaster; the second was almost exclusively related to search operations and operational information provided by search agencies when operations shifted to the Southern Indian Ocean; and the third related to the strategic opportunities explored by the Australian government during search operations in the southern search arc. It was found that existing crisis communication models do not reflect the pressures and demands of the contemporary information environment. Furthermore, the research data and their analysis led to the conclusion and recommendation that a more open government may be required in the current political environment in which public trust has been declining.
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(2017)ThesisImproving female education motivates the contemporary development agenda. The third millennium development goal, to “Empower women by eliminating gender disparities in primary and secondary education by 2015”, called for greater gender equality in education in developing countries. Since 2000, Bangladesh has increased its trade and reduced its aid dependency, progress that has been achieved economically, socially and legally. Even though women are enrolled more than men in primary and secondary education, gross enrolment in the tertiary level is only 8 per cent, while the male and female ratio is 13:4 (Bangladesh Bureau of Statistics, 2013a). It is enigmatic that, as educational attainment increases, the female labour force participation rate (LFPR) declines in Bangladesh (Bangladesh Bureau of Statistics, 2011), and the growth in female employment is in the unskilled sector. This study examines higher education in Bangladesh and its role in women’s empowerment and agency development by undertaking a mixed-methods case study at Dinajpur Government Women’s College. The thesis applies the theoretical framework ‘agency, endowments and economic opportunities and drivers of change’ (Klugman et al., 2014, p. 8), which considers the following barriers and enablers to women’s agency development: educational quality, social norms, household dynamics, law and legal frameworks, and job market conditions. This thesis uses the ‘school/empowerment link’ framework of Ross, Shah, and Wang (2011, p. 26) to distinguish between student’s instrumental and intrinsic empowerment and ask the research question: How does the experience of higher education at Dinajpur Government Women’s College improve the instrumental and intrinsic empowerment of students? By triangulating the mixed-methods results, my research finds that female students improved their intrinsic, but not their instrumental, empowerment because of four factors: stereotyped subject selection, limited IT competence, a lack of relevant job skills, and limited career aspirations. The thesis recommends that theory should be developed to explain how greater male engagement is important for the strategic emancipation of women within Bangladesh’s patriarchal society. Achieving this would enable women to negotiate the socio-cultural norms, household structures, legal frameworks and job market limits to achieving both intrinsic and instrumental empowerment and, thus, agency development.