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Associate Professor Bruce Gurd 

Position: AsProf: Management / AsDirector: Australian Centre for Asian Bus/ PhD Director Associate Professor Bruce Gurd
Division/Portfolio: University of South Australia Business School
School/Unit: School of Management
Campus: City West Campus
Office: WL5-54
Telephone: +61 8 830 20288
Fax: +61 8 830 20709
Email: Bruce_dot_Gurd_at_unisa_dot_edu_dot_au
URL for Business Card: http://people.unisa.edu.au/Bruce.Gurd

Bruce is Associate Director of the Australian Centre for Asian Business he leads research in the areas of cross-cultural management and accounting and governance research in Asia.

Currently Dr.Gurd is Treasurer and Past-President of ANZAM (Australia and New Zealand Academy of Management), the academy for management academics in this region.

Bruce is a researcher and educator in management control systems. His main research interests are in performance measurement systems especially the balanced scorecard. Current research projects include: * Social impact and social return on investment with Gresik local government Indonesia and disability * Japananese Management Control Systems - jointly with Prof Ken Suzuki, Meiji University and Assoc Prof Kohsuke Matsuoke Tohoku Gakuin University

Links to other sites

Past-President, ANZAM

Teaching interests

  • MBA Complexity and Management
  • MBA Accounting for Management Decisions
  • MBA Managerial Finance

I teach the following courses

BUSS 5247Accounting for Decision Making

Professional associations

Fellow, Australia and New Zealand Academy of Management

Academy of Management, Strategy as Practice

International Academy of Chinese Management Research

Fellow, CPA Australia


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

Ph.D. (Adel)

Research interests

  • 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

Research publications

Gao, T and Gurd, B.W. 2014 "Meeting the challenge in performance management: the diffusion and implementation of the balanced scorecard in Chinese hospitals" Health Policy and Planning, in press

Koh, J.S.B and Gurd,B.W., 2014, Does the Country of Origin Effect Impact on Management Control Systems? Meiji Business Review Vol.61 No.4

Gurd, B.W and Ifandoudas, P 2014 “Moving towards agility: the contribution of a modified balanced scorecard system” Measuring Business Excellence in press

Gurd, B.W., 2013, "Rising accountability of Australian non-government schools" Public Money & Management, Vol.33 No.6 pp.415-420

Gurd,B.W. 2013 "The Balanced Scorecard", in Kessler, E, Encylopedia of Management Theory, Sage pp.60-63

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 pp.415-420.

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., 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

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

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.

Expertise for Media Contact

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

Community Service

Organisation Name:   Heritage College
Type of Organisation:   Community organisation
Level of involvement:    Chair
Year from:   1994
Year to:   2014

Research Degree Supervisor

I am currently supervising PhD students in the areas of the balanced scorecard, knowledge management in trans-nationals, theory of constraints etc. I am interested in any area of management control systems but preference students wanting to work on the balanced scorecard.

Current Projects:

Engaging the Board of non profits in financial management
 There has been limited research and literature regarding observational studies of boards. Parker (2008) observed board activities, reporting two organisational case studies and notes that studies employing direct observation of director behaviour and discourse within the boardroom are rare indeed. This research provides the opportunity to delve deeper into the complex nature of boards and the human dynamics that interplay in decision making and interpretation of financial information. The structure of small to medium non profit boards, with volunteer capacity struggle to understand the financial information presented at Board meetings, impacting on effective decision making and the efficient use of resources that may impact on community outcomes of the services.
Risk management and performance measurement systems
 Does an effective risk management system improve the performance measurement system?
Social Return on Investment
 This project investigates the use of SROI compared with a social balanced scorecard to shift institutional logics to more balance with the economic in a social enterprise.
The relationship between Environmental Complexity and the Strategic Management Process
 Although a stream of successful strategy execution frameworks have been put forward over the last thirty years (e.g. Hrebiniak and Joyce, 1984; Miller and Dess, 1996; Thompson and Strickland, 2003; Kaplan and Norton, 2005; Burgelman and Grove, 2007), between 60 to 90 percent of strategy execution efforts fail (Miller, 2002; Mankins and Steele, 2005; Kaplan and Norton, 2005). Complexity within an organisation’s internal and external environment is one of the top cited challenges of strategy execution (e.g. Stacey, 1995; Burgelman and Grove, 2007; Davis et al, 2009; Franken et al, 2009). While there are common elements between the existing strategy execution frameworks, there are also differences - Yet each was informed by peer reviewed research and so presumably should work in some contexts. If they all result in effective strategy execution in some contexts, could differences in context be an issue? Specifically, could mismatches between frameworks and contexts be contributing to the failure rate? The proposed research aims to investigate whether mismatches between firms’ strategic management processes and the complexity of their environment could be playing a role in the failure rate. If so, it aims to determine which strategic management processes work best in environments of different types of complexity.

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