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.