Associate Professor Bruce Gurd 

PhD Director, International Graduate School of Business;

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 2011 include: * national values and performance measurement systems in multi-nationals * the balanced scorecard in hospitals * trust and performation evalulation in MNCs operating in Indonesia * 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 22 years having worked for one of its antecedent institutions, the South Australian Institute of Technology.

Bruce is currently Treaurer and President elect (2013) and a Board member of ANZAM (Australia and New Zeland Academy of Management.

Research grants include: • ARC Linkage Grant with Divisions of General Practice in South Australia 2005 to 2008 Patrickson,M, Rice,J Warren, J and Gurd, B • CPA Australia Inaugural Small Business Research Grant ($10,000) Bruce Gurd and Dr.Jill Thomas, University of Adelaide 2004 • ARC Linkage Grant with AEM Australia 2002 – 2004 Gurd, B. and Smith, G.M. • ARC Linkage Grant with Family Business Australia 2002 -2005 Thomas, J, Gurd, B, Rice, J and Blandy, R • On the research team and budget manager of ARC large collaborative grant (Category C) with Mitsubishi Motors 1994. ($130,000 grant) • NCTS project at Mason and Cox Foundries ($20,000 grant) with Professor Helen Thorne

Current Principal Supervision of PhD Students • Maqsood Memon ‘Performance Measurement in the Supply Chain” • Yuliansyah “Service Strategic Alignment and Performance Measures’ • Philip Palmer “Financial Reporting and Accountability in Not-for-profits” • Unggul Purwohedi “National Culture and Trust”

Completed Supervision of PhD Students • • Tian Gao “Balanced Scorecard and Professional Culture in a Chinese hospital” Debby Chen “Learning Organisations and the Balanced Scorecard” • Francis Or “Singaporean Chinese Worker’s Attitudes towards the adoption of retirement planning” • Ayadurai Jothidas “Knowledge Management in New Product Development in Trans-national Organisations” • Lena Ng “Balanced Scorecard and Resource Based View of the Firm” • Jennifer Koh (co-supervised) Management Accounting Practice in Singapore • Panyiotis Ifandoudas “Aligning Management Systems to the Theory of Constraints” • John Knight “Health Informatics” (jointly with adjunct A/Professor Patrickson)

• Research Methods
• Complexity and Management
• MBA Accounting

Australia and New Zeland Academy of Management

Academy of Management

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. 2013 "The Balanced Scorecard", in Kessler, E, Encylopedia of Management Theory, Sage

Tucker, B, Thorne, H and Gurd, B, 2013, "Uncharted Waters: Exploring the relationship between strategy processes and management control systems in the nonprofit sector" Nonprofit Management and Leadership

Gurd, B.W. and Thomas,J 2012,“Family Business Management: Contribution of the CFO” International Journal of Entrepreneurial Behaviour & Research, Vol.18 No.3 pp.286-304

Gurd, B.W. and Or, F, 2011, Attitudes of Singaporean Chinese towards Retirement Planning, Review of Pacific Basin Financial Markets and Policies, Vol.14, No.4

Gurd, B.W. and Rice, J, 2010, "Equity and Accumulation - A Biblical Critique of Residual Interest” Journal of Biblical Integration in Business, Vol.13 pp.128-143

Hoi, C and Gurd, B.W. 2010, "Leadership essentials from Sun Zi’s “Art of War” and the Bhagavad Gita" Journal of Management History, Vol.16 No.3 pp.396-414

Ifandoudas, P and Gurd, B, 2010, "Costing for Decision- Making in a Theory of Constraints Environment" Journal of Applied Management Accounting Research, Vol.8 No.1 pp.43-58.

Knight, J, Patrickson,M and Gurd, B, 2010, Understanding GP attitudes towards amalgamating patient health data informatics systems, International Journal of Healthcare Quality Assurance

Tucker, B, Thorne, H and Gurd, B.W. 2009 "Management Control Systems and Strategy: What's been happening?" Journal of Accounting Literature, Vol.28 pp.123-164

Raman, D, Nagalingam, S and Gurd, B.W, 2009, "Quantity of material handling equipment – a queuing theory based approach", 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.

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