Lifecycle dynamics of management control system creation: a healthcare application from idea to implementation

Join the School of Accounting and Commercial Law Seminar for this seminar by Dr Fred Ng of the University of Auckland Business School.

Lifecycle dynamics of management control system creation: a healthcare application from idea to implementation

Add to your calendar

23 July 2021 from 11.00 am - 12.30 pm 23 Jul 2021 11:00 am 23 Jul 2021 12:30 pm

Rutherford House Room 102 (RH102)

Dr Fred Ng examines the dynamics of management control system (MCS) change, spanning from idea to implementation. He will describe a four-year, longitudinal case study that examined the development and operationalisation of a funding system across five organisations in a New Zealand healthcare setting.

Using the lens of boundary objects, he has developed a generic lifecycle model of MCS to show dynamics of ideation, collaboration, rejection, and reincarnation. This model provides insights into the creation-process of MCS, rather than simply studying ready-made systems.

This seminar is part of the School of Accounting and Commercial Law Seminar Series.

Speaker biography

Fred Ng is a lecturer in the Department of Accounting and Finance at the University of Auckland Business School. He obtained his PhD in 2013. Fred's research focus is on the role of management accounting in customer-firm interactions to report on the service provided and resulting profitability. A sample of his research topics are:

  • Customer accounting and customer profitability analysis
  • Service-dominant logic
  • Revenue management
  • Web-based promotions, e.g. online deals and Kickstarter projects
  • Revenue drivers and cost drivers.