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Graeme Harrison


Formal Name: Graeme Harrison

Personal Title: Dr

Position: Emeritus Professor

Organisational Unit: Department of Accounting and Finance

Qualifications: BCom Newcastle, MCom(Hons) Newcastle, PhD Macquarie

Telephone: (+61-2) 9850-8515

Fax: (+61-2) 9850-8497

Email: gharriso@efs.mq.edu.au

Location: E4A 211

Research Interests

Cross-cultural influences on accounting and management; management accounting.

Teaching

Past Teaching

  • ACCG893 Research Methodology in Accounting
  • ACCG835 International Accounting
  • ACCG828 Seminar in Management Accounting (now Management Control Systems)
  • ACCG825 Behavioural Analysis in Management Accounting
  • ACCG830 Seminar in Organization Theory
  • ACCG330 Management Accounting C (now Organisational Planning and Control)
  • ACCG201 Management Accounting B (now Advanced Topics in Management Accounting
  • ACCG200 Management Accounting A (now Fundamentals of Management Accounting)
  • O5114 Accounting 1C (now ACCG250 Accounting Systems Design)

Other Teaching

In the past, I have been involved in executive development teaching on the following programs on behalf of, and together with colleagues from the Accounting and Finance Department.

  • BHP
  • Telecom (now Telstra)
  • Citibank Australia
  • IBM Australia and South-East Asia
  • Uncle Ben's
  • Financial Management Improvement Program

Publications

Articles and Papers

  • Chung, T.K.J., Harrison, G.L. and Reeve, R.C. 2009. Interdependencies in organization design: A test in universities. Journal of Management Accounting Research, Vol. 21, forthcoming.
  • Narayanan, V., Schoch, H.P. and Harrison, G.L. 2007.The interplay between accountability and management control patterns in public sector outsourcing. International Journal of Business Studies, Vol. 15, No. 2, pp. 37-65.
  • Baird, K., Reeve, R. and Harrison G. 2007. Success of activity management practices: the influence of organizational and cultural factors. Accounting and Finance, Volume. 47, No.1, pp. 47-67.
  • Baird, K., Harrison, G. and Reeve, R. 2007. The Culture of Australian Organizations and Its Relation with Strategy. International Journal of Business Studies, Volume 15, No. 1, pp. 15-41.
  • Emsley, D. Nevicky, B and Harrison G. 2006 Effect of cognitive style and professional development on the initiation of radical and non-radical management accounting innovations. Accounting and Finance, Vol. 46, No. 2, pp. 243-264.
  • Perera, S., McKinnon, J.L. and Harrison, G.L. 2005. The role and status of accounting and accountants in an Australian Government Trading Enterprise: A stakeholder approach. Pacific Accounting Review, Volume 17, No. 2, pp. 122-151.
  • Adoption of Activity Management Practices: A Note on the Extent of Adoption and the Influence of Organizational and Cultural Factors, with Baird, K.M. & Reeve, R.C., Management Accounting Research (2004), Vol. 15, pp. 383-399.
  • Measuring the Marketing Knowledge of Accounting Professionals, with Simic Misic, M. & Walters, D., Australian Accounting Review (2003), Vol. 13, No. 1, (March), pp. 45-56.
  • Cash to Accrual and Cash to Accrual: A Case Study of Financial Reporting in two NSW Hospitals 1857 to post-1975, with Scott, J.E.M. & McKinnon, J.L., Accounting, Auditing and Accountability Journal (2003), Vol. 16, No. 1, pp. 104-140.
  • Diffusion of Transfer Pricing Innovation in the Context of Commercialization – A Longitudinal Case Study of a Government Trading Enterprise, with Perera, S. & McKinnon, J.L., Management Accounting Research (2003), Vol. 14, No. 2, pp. 140-164.
  • Organizational Culture: Association with Commitment, Job Satisfaction, Propensity to Remain, and Information Sharing, with McKinnon, J.L., Chow, C.W. & Wu, A., International Journal of Business Studies (2003), Vol. 11, No. 1.
  • The Organizational Culture of Public Accounting Firms: Evidence from Taiwanese Local and U.S. Affiliated Firms, with Chow, C.W., McKinnon, J.L. & Wu, A., Accounting, Organizations and Society (2002), Vol. 27, No. 4/5, pp. 347-360.
  • To be reprinted in ICFAI Journal of Accounting Research, the journal of the Institute of Chartered Financial Analysts of India, 2003.
  • Cultural Influences on Judgments of Professional Accountants in Relation to Auditor-Client Conflict Resolution, with Patel, C. & McKinnon, J.L. Journal of International Financial Management and Accounting (2002), Vol. 13, No. 1, (Spring), pp. 1-31.
  • The International Accounting Standards Board – With Status and Privilege comes Responsibility, with McKinnon, J.L. & Hommel, M., Indonesian Management and Accounting Research Journal (2002), Vol. 1, No. 2, (June), pp. 104-127. (Commissioned paper.)
  • Statutory Control in Accounting and Regulation: A Case Study of the Development and Financial Supervisory Board (BPKP) in Indonesia, with McKinnon, J.L. & Hutagaol, J., Research in Accounting in Emerging Economies (2000), Vol. 4, pp. 51-72.
  • Cultural Influences on Adaptation to Fluid Workgroups and Teams and Intergroup Information Sharing, with McKinnon, J.L., Wu, A. & Chow, C.W., Journal of International Business Studies (2000), Vol. 31, No. 3, pp. 489-505.
  • Best Paper at Conference - Management, Organization Behaviour Track, Decision Sciences Institute, Fourth International Meeting, Sydney, Australia, July 1997.
  • The Openness of Information Exchange Within Organizations: A Cross-Cultural Field Study, with Chow, C.W., McKinnon, J.L. & Wu, A., Accounting, Organizations and Society (1999), Vol. 24, No. 7, pp. 561-582.
  • Best Paper Award winner - Ninth Asian-Pacific Conference on International Accounting Issues, Bangkok, Thailand, November 1997.
  • Cross-Cultural Research in Management Control Systems Design: A Review of the Current State, with McKinnon, J.L., Accounting, Organizations and Society (1999), Vol. 24, No. 5/6, pp. 483-506.
  • The Effect of Chinese Culture Characteristics on Adaptation to Fluid Workgroups and Teams and Intergroup Information Sharing - Taiwanese Firms, with Chow, C.W. & Wu, A., Accounting Research Monthly (September 1998), Vol. 87, No. 9, pp. 60-64.
  • Editorial: Culture and Management Accounting, with McKinnon, J.L., Management Accounting Research (1998), Vol. 9, No. 2, pp. 113-118.
  • Customer Focused Manufacturing Strategies and the Use of Non-Financial Performance Measures: A Research Note, with Perera, S. & Poole, M., Accounting, Organizations and Society (1997), Vol. 22, No. 6, pp. 557-572.
  • Satisfaction, Tension and Interpersonal Relations: A Cross-Cultural Comparison of Managers in Singapore and Australia, Journal of Managerial Psychology (1995), Vol. 10, No. 8, pp. 13-19.
  • Management Accounting Education in Australian Universities: A Review of the Current State, with Perera, S., Australian Accounting Review (1995), Vol. 9, No. 1, pp. 64-72.
  • The Influence of Culture on Organizational Design and Planning and Control in Australia and the United States Compared with Singapore and Hong Kong, with J.L. McKinnon, S. Panchapakesan, and M. Leung, Journal of International Financial Management and Accounting (1994), Vol. 5, No. 3, pp. 242-261.
  • Culture and Management, Australian Accountant (1994), pp. 14-22.
  • Reliance on Accounting Performance Measures in Superior Evaluative Style - The Influence of National Culture and Personality, Accounting, Organizations and Society (1993), Vol. 18, No. 4, pp. 319-339.
  • The Cross-Cultural Generalizability of the Relation Between Participation and Performance Evaluation Style, Accounting, Organizations and Society (1992), Vol. 17, No. 1, pp. 1-15.
  • The F Scale as a Measure of Authoritarianism in Accounting Research, Behavioral Research in Accounting (1991), Vol. 3, pp. 13-24.
  • Culture and Accounting Change: A New Perspective on Corporate Reporting Regulation and Accounting Policy Formulation, with J.L. McKinnon, Accounting, Organizations and Society (1986), Vol. 11, No. 3, pp. 233-252.
  • Reprinted in Riahi-Belkaoui, A., "The Cultural Shaping of Accounting" (Westport, CT. Quorum Books, 1995), pp. 99-118.
  • Cultural Influence on Corporate and Government Involvement in Accounting Policy Determination in Japan, with J.L. McKinnon, Journal of Accounting and Public Policy (Fall 1985), Vol. 4, No. 3, pp. 201-223.
  • Reprinted in Meek, G., "Country Studies in International Accounting - Americas and the Far East" (Edward Elgar Publishing Ltd, 1996).
  • The Historical and Contemporary Context of the Marketing Controllership Function, in R.M.S. Wilson (ed.), "Financial Dimensions of Marketing" (London: Macmillan, 1981), pp. 22-57.
  • Financial Criteria for Field Sales Administration, Management Forum (March 1979), Vol. 5, No. 1, pp. 25-35.
  • The Accounting/Marketing Interface: A Marketing Perspective, The Australian Accountant (August 1979), Vol. 49, No. 7, pp. 469-476.
  • Educational Constraints on the Development of an Accounting/Marketing Interface, Accounting and Finance (May 1978), Vol. 18, No. 1, pp. 76-92.
  • Accounting Education for the Marketing Controllership Function, A.U.T.A. Review (British Accounting Review) (Autumn 1978), Vol. 10, No. 1, pp. 24-42.

Books

  • "The Organizational Context of Management Accounting" , co-authored with R.H. Chenhall and D.J.H. Watson (Boston: Pitman Publishing, Inc., 1981), pp. 398.
  • "An Introduction to Accounting" , co-authored with C.A. Martin et al. (Sydney: McGraw-Hill Book Company Australia Pty Ltd).
    • First edition 1983, pp. x, 650
    • Second edition 1987
    • Third edition 1990, pp. xi, 823
    • Fourth edition 1994, pp. ix, 854
  • "Study Guide to An Introduction to Accounting" , with C.A. Martin et al. (Sydney: McGraw-Hill Book Company Australia Pty Ltd), pp. v, 361. (First edition 1985; Second edition 1988; Third edition 1991; Fourth edition 1994)
  • "Solutions Manual to An Introduction to Accounting" , with C.A. Martin et al. (Sydney: McGraw-Hill Book Company Australia Pty Ltd), pp. vii, 518. (Originally published 1984; subsequently updated and expanded for each edition of the text thereafter.)
  • "Extracts from An Introduction to Accounting" , with Martin C.A. et al. (McGraw-Hill Book Company Australia Pty Ltd), pp. vii, 225. (Third edition 1993; Fourth edition 1994) (Published on request of University of Sydney.)

Book Chapters

  • Harrison, G.L. and McKinnon, J.L. 2007. National Culture and Management Control. In Hopper, T., Northcott, D. & Scapens, R. "Issues in Management Accounting". 3rd ed., FT Prentice Hall Pearson Education, Chapter 5, pp. 93-116. ISBN 978-0-273-70257-3.

Commissioned Reports

  • A six-chapter text commissioned by NSW Treasury on accrual accounting for budget-dependent agencies, with Trotman, K. & Harrison, G.L. (Sydney: Stratcap Corporation Pty Ltd., 1994)