Associate Professor Bruce Gurd

Bruce Gurd is a researcher and educator in management control systems. His main research interests are in performance measurement systems and activity based costing. He is supervising research work in the area of the performance measurement systems and management control systems in not-for-profits. His research areas and those of his Ph.D. students for 2009 include: * national values and performance measurement systems in multi-nationals * the balanced scorecard in hospitals * management control systems and strategy in not-for-profits * Reliance on Accounting Peformance Measurement (RAPM) * financial reporting in not-for-profits * energising not-for-profit boards to oversee financial performance

Bruce has worked in chartered accounting, manufacturing industry and local government. His first university lecturing position was on secondment with the University of the South Pacific in Suva. Bruce has been at the University of South Australia for 20 years having worked for one of its antecedent institutions, the South Australian Institute of Technology.

• Research Proposal Development
• Research Methods in Business and Management
• Advanced Cost Management

Australia and New Zeland Academy of Management

Strategic Management Society

International Academy of Chinese Management Research

Fellow, CPA Australia

B.Ec (Adel), Grad.Dip.Acc., Dip.Ed. (Adel), FCPA

Ph.D. (Adel)

• Impact of new management control systems on organisations, especially in Asia
• Management control systems in family business in China
• Management control systems in not-for-profit, public sector, local government
• The issues of adaptation of the balanced scorecard in the Asian environment

Gurd, B.W. and Thomas,J 2009,“Family Business Management and the CFO” International Journal of Entrepreneurial Behaviour & Research (forthcoming)

Hoi, C and Gurd, B.W. 2009, "Leadership essentials from Sun Zi’s “Art of War” and the Bhagavad Gita" Journal of Management History

Raman, D, Nagalingam, S and Gurd, B.W, 2009, "Quantity of material handling equipment – a queuing theory based approach", Journal of Robotics and Computer-Integrated Manufacturing, Vol.25 No.2 pp.348-357

Raman,D, Nagalingam,S, Gurd, B.W., 2009, "A genetic algorithm and queuing theory based methodology for the facilities layout problem" International Journal of Production Research. Vol.47 No.20 pp.5611-5635

Gurd, B.W. and Jothidas,A, 2009, "Developing the knowledge value chain: A strategy for knowledge sharing in New Product Development in Multi-national Corporations” Problems and Perspectives in Management Vol.7 No.2, pp.26-35.

Gurd, B.W. 2008, “Structuration and Middle Range Theory: a case study of accounting during organizational change from different theoretical perspectives” Critical Perspectives on Accounting Vol.19 Iss.4 pp.523-543.

Knight, J, Patrickson, M and Gurd, B.W., 2008, "Understanding GP Attitudes Towards A Data Amalgamating Health Informatics System", eJournal of Health Informatics, Vol.3 No.2

Gurd, B.W., 2008, "Remaining Consistent with Method? An Analysis of Grounded Theory Research in Accounting" Qualitative Research in Accounting and Management, Vo.5 no.2 pp.122-138

Gurd, B.W, 2008, "A response to Joannidès and Berland – “Reactions to reading ‘Remaining consistent with methods’ – a comment on Gurd” Qualitative Research in Accounting and Management, Vol.5 No.3 pp.

Gurd, B.W. and Gao,T, 2008, “Lives in the balance: Managing with the scorecard in not-for-profit healthcare settings” International Journal of Productivity and Performance Management, Vol.57 No.1, pp.6-21.

Gao, T and Gurd, B.W. 2008 "Balancing the paradox between limited health resources and growing demands for medical services" Chinese Journal of Population, Resources and Environment Vol. 6 No.1. pp.57-62.

Raman, D; Nagalingam, S; Gurd, B, 2009 forthcoming, "A genetic algorithm and queuing theory based methodology for facilities layout problem" International Journal of Production Research

Shan and Gurd, B.W. 2006, “The Impact Of Best Practice And Innovation On Performance In Malaysian SMEs” Proceedings of the Australia and New Zealand Academy of Management

Gurd, B.W and Thomas, J, 2006, Finance Managers in Family Owned SMEs, CPA Australia ISBN 1 876 874 988

Gao, T and Gurd, B.W., 2006, “The Impact Of Long Term Orientation And Diffusion Of Innovation On BSC Use In Australian Hospitals” Proceedings of the Australia and New Zealand Academy of Management

Chen, TZ; Gurd, B.W., and Thorne, H, 2004, "Learning Organizations and the Balanced Scorecard: Evidence from Australia", Proceedings of the refereed stream of the Performance Measurement Association conference, Edinburgh.

Gurd, B.W. and Shead, N, 2004, "The Balanced Paycheck: Should Remuneration be Linked to the Balanced Scorecard", Proceedings of the Asia Pacific Interdisciplinary Research in Accounting conference, Singapore

Ng, L; Rice, J and Gurd,B.W., 2004, "Understandings of Environmental Engagement and Management Control Systems: An Analysis Illustrated by the Balanced Scorecard", Proceedings of the Asia Pacific Interdisciplinary Research in Accounting conference, Singapore

Gurd, B.W. and Thorne, H 2003 "The Transformation of an Accounting System During Organisational Change: A Longitudinal Study" Financial Accountability and Management, Vol.19, No.3 pp.21-43

Gurd, B.W., Arbon, P and Wiedemann, T, 2003, "Sustainable Structures in Emergency Management Organisations", Asia Pacific Third Sector Conference Beijing and ANZAM Perth 2003

Gurd, B.W., Smith,G.M. and Swaffer, A, 2002, "Factors Impacting on Accounting Lag: An Exploratory Study of Responding to TQM", British Accounting Review, Vol.34 pp.205-221

Hood, S and Gurd, B.W., 2002, “Knowledge Management in the Maintenance Function”, Proceedings of the 6th International Research Conference on Quality, Innovation and Knowledge Management, Malaysia

Thomas, J and Gurd, B.W., 2002, “The Role of the Financial Manager in the Family Business” Proceedings of IFSAM, Gold Coast.

Gurd, B.W., 2002, “Balancing Quality? The Role of the Balanced Scorecard” Proceedings of Change Management 7th International Conference on ISO 9000 and TQM, Melbourne.

Gurd, B.W., 2001, “The Importance and Role of Management Case Studies”, The Management Case Study Journal, Vol.1 No.1

Gurd, B.W., 2001, “Survival – A Stimulus to Management Accounting Change”, Proceedings of the Management Control Association Conference, University of London, Royal Holloway.

Juniper, J and Gurd, B.W., 2001, “Structural Constraints over the Maximization of Shareholder Value: A Political Economy of Accumulation Perspective”, Proceedings of the British Academy of Management, Cardiff.

Thorne, K., Gurd, B.W. and Jothidas,A, 2001, “Challenges in developing management control systems in a global environment”, in Thorne, K and Turner, G, (editors) Global Business Regulation: Some Research Perspectives, Sydney, Pearson.

Gurd, B.W. and Turner, J, 2001, "Taxation Cost Compliance Research: A Cost Management Perspective" in Evans, C, Pope, J, and Hasseldine, J, "Tax compliance Costs: A Festschrift for Cedric Sandford", Prospect Media

Gurd, B, 2000, "(Re)living the Researched Experience", Critical Perspectives in Accounting, Vol.11, pp.255-258.

Thorne, H and Gurd, B, 1999, "Activity Based Costing: Improved Product Costing or Better Cost Management?", Advances in Management Accounting, Vol.8, pp.173-194.

Iriyadi and Gurd, B, 1998, "Cultural Effects of Budgetary Participation", Asian Review of Accounting, November, pp.71-100.

Turner, J., Smith, M, and Gurd, B, 1998, "Pitfalls in Tax Compliance Research", Revenue Law Journal, Vol.8, pp.62-87. Turner, J., Smith, M, and Gurd, B, 1998, "Auditing Income Tax Self-Assessment: The Hidden Cost of Compliance", Managerial Auditing Journal, Vol.13 No.2 pp.95-100.

Thorne, H, Gurd, B.W., and Southwick, A, 1995 "Some Behavioural Issues in Implementing the Balanced Scorecard", Accounting Forum, Vol.18 No.4 pp.27-44.

I am able to provide media comment in the following areas of expertise:

Discipline: Accounting, Management Accounting, Postgraduate management education

• Balanced Scorecard
• Activity based costing