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Michael S. C. Tse

Michael S. C. Tse
Ozford Institute of Higher Education, Melbourne, Australia

BA MCom PhD CA FCMA CGBA MACS Snr CP

About

21
Publications
9,197
Reads
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262
Citations
Additional affiliations
August 2016 - present
Holmes Institute
Position
  • Head of Accounting

Publications

Publications (21)
Chapter
Full-text available
Despite its theoretical superiority, the Activity-Based Costing (ABC) model has had only moderate success in replacing the traditional volume-based absorption costing models in complex organizations worldwide. Even in organizations that have launched ABC projects, the implementations often do not sustain. In response to this general lack of enthusi...
Article
Full-text available
This editorial revisit the concept of alignment within the agency theoretic view of organisational performance management. Based on an analysis of a real-life case, we examine how far the theoretical reasoning based on the concept of ‘three-legged stool’ is practically relevant. Findings of our case suggests that while there is seemingly misalignme...
Article
Full-text available
Due to the unique nature of agricultural production, costing of agricultural products presents a major challenge to the management of farms and other organisations that involved in agricultural production. Activity-Based Costing (ABC), with its ability to apply non-volume driven cost drivers and disentangle resource costs and cost objects through t...
Article
Full-text available
This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in Australia. Findings of the study show that Australian MA professionals are expected to have skills in cost management, corporate social responsibility, carbon accounting, risk ma...
Article
As online business activities continue to grow, it is important for organizations to understand the implications of being an e-commerce organization and the appropriateness of applying existing business techniques to e-commerce organizations. This paper examines issues in managing information and communication technologies (ICT) costs in e-commerce...
Article
Purpose – The purpose of this paper is to present a study on relationships between the design of management control systems (MCS), the use of MCS and organisational learning (OL). Design/methodology/approach – This study adopted a survey method. A written questionnaire was prepared and mailed out to collect quantitative data. After analysis of the...
Article
Full-text available
Despite its theoretical superiority, the activity-based costing (ABC) model has had only moderate success in replacing the traditional volume-based absorption costing models in complex organizations worldwide. Even in organizations that have launched ABC projects, the implementations often do not sustain. In response to this general lack of enthusi...
Article
Full-text available
b>Purpose – Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining...
Article
This article presents a case study on roles of online communities in development and commercialization of Chinese Internet literature (CIL). Online communities are widely used in ethnic Chinese communities for publication of CIL works. Uses of online communities in publication of CIL works enhance authors’ and readers’ experience and facilitate the...
Article
Stimulated by the increasing demand for qualified personnel for business ventures that employ the Internet in their operations, electronic commerce (e-commerce) emerged as an academic discipline at the eve of the twenty first century. This paper presents a study on the changing status of e-commerce as an academic discipline in Australia in the seco...
Article
Full-text available
The value of a cost-management initiative rests on its ability in producing new and/or more accurate cost information for decision making. As such, insights on antecedents and consequences of using different types of cost information in decision making are important in evaluating cost-management initiatives. Behavioral research paradigm offers rese...
Article
Full-text available
Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC) model has failed to replace traditional volume-based costing models in most organisations. In response to the problems of the model, Time-Driven Activity-Based Costing (TDABC) and Resource Consumption Accounting (RCA) models have been...
Article
This paper presents a review on applications of four types of theories for management accounting (MA) research (contingency theory, agency theory, sociological theories and psychological theories) and comments on prospects of combining multiple theories in future MA research. Based on a review of studies that adopted the four types of theories, the...
Article
This paper presents findings from a study on perceptions of e-commerce as an academic discipline in Australian universities. The study examined Australian universities’ perceptions on whether e-commerce should be regarded as a business-oriented discipline or a technology-oriented discipline and further whether e-commerce should be considered as a d...
Article
Two of the biggest buzzwords to emerge from the dotcom boom are frequently misinterpreted. Confusion over the meaning of ‘e-business’ and ‘e-commerce’ can lead not only to misunderstandings but inappropriate corporate strategies. In 2004, Tse attempted to define e-business and e-commerce using a value-centric approach. However, in order to understa...
Article
E-business and e-commerce are commonly used to describe business ventures and activities that make use of computing and telecommunication technologies, especially those related to the use of the Internet. However, despite widespread use of these terms, there are no generally accepted definitions of them. This paper reviews contemporary definitions...

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