Professor Malcolm Smith

BA(Econ) PGCE Manchester MBA PhD City University London CMA, CA, FCPA FCMA
Professor of Accounting

Contact Information

Tel:

+61 (0)8 6304 5263

Fax:

+61 (0)8 6304 5271

E-mail:

malcolm.smith@ecu.edu.au

Campus:

Joondalup

Room:

2.356

Current Teaching:

MBA5601; MBA5624

Availability:

By appointment

Background

Employment History:

Professor of Accounting at University of South Australia, Leicester Business School (UK); Sheffield Business School (UK)

Awards:

December 1998 - International Federation of Accountants: 1998 FMAC Article Award for Distinguished Contribution to Management Accounting for the article "Putting NFIs to work in a Balanced Scorecard Environment"

November 1997 - Citation of Excellence from Anbar Electronic Intelligence "Self-Assessment and the Tax Audit Lottery: the Australian Experience" awarded the Highest Quality Rating

November 1997 - Citation of Excellence from Anbar Electronic Intelligence "Improving the Communication of Accounting Information through Cartoon Graphics” awarded the Highest Quality Rating.

January 1997 - International Federation of Accountants: 1996 FMAC Article Award for Distinguished Contribution to Management Accounting for the article "Bottleneck Management"

January 1997 - Literati Club Excellence Award. Runner up in best article award "Managerial Auditing Journal" (1996)

1995 - "The Australian" Awards for Excellence in Educational Publishing Commended in the 'Tertiary Single Book (wholly Australian)' section: Strategic Management Accounting: Issues and Cases

 

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Research and Publications

Books:

Malcolm Smith (2005), Performance Measurement & Management, Sage Publications, London, pp.312 (ISBN: 1 4129 0764 0)

Malcolm Smith (2003), Research Methods in Accounting, Sage Publications, London, pp.255 (ISBN: 0 761 97146 7)

Malcolm Smith and Bruce Gurd (eds.) (2000), Accounting, Organisations and Society, Sydney, Prentice-Hall pp.250 (ISBN: 1 74009 291 0)

Malcolm Smith (1999), Management Accounting for Competitive Advantage, LBC, Sydney, pp.250 (ISBN: 0 455 21674 6)

Malcolm Smith (1998), New Tools for Management Accounting, Kyung Mun Sa Publishing, South Korea pp.293 (ISBN: 89 420 0385 0)

Malcolm Smith (1997), Strategic Management Accounting: Issues and Cases, 2nd Edition, Butterworth, Sydney pp. 348 (ISBN: 0 409 31368 8)

Malcolm Smith (1997), Strategic Management Accounting 2nd Edition: Instructors' Manual Butterworth, Sydney pp. 261 (ISBN: 0 409 31421 8)

Malcolm Smith (1997), Strategic Management Accounting: Text and Cases, Butterworth-Heinemann, Oxford pp. 272 (ISBN: 0 7506 3097 3)

Malcolm Smith (1997), Strategic Management Accounting: Tutors' Manual, Butterworth-Heinemann, Oxford pp. 203 (ISBN: 0 7506 3402 2)

Malcolm Smith (1995), New Tools for Management Accounting: Putting Activity Based Costing and Non Financial Indicators to Work, Pitman-Financial Times Publishing, London, pp.255 (ISBN:0273-61244-1)

Malcolm Smith (1994), Strategic Management Accounting: Issues and Cases, Butterworth Sydney, NSW, pp.272 (ISBN:0409-30979-6)

Malcolm Smith (1994), Strategic Management Accounting: Suggested Solutions, Butterworth, Sydney, NSW, pp.203 (ISBN:0409-31171-5)

Malcolm Smith (1994), New Tools for Management Accountants, Longman, Melbourne, pp.157 (ISBN:0582-80080-3)

Malcolm Smith (1986), Calculating with QL ABACUS, Longman, London, pp.178 (ISBN:0582-29675-7)

Book Chapters:

Smith, M., Gurd, B.W., and Turner, J. (2002) “Recognising the Pitfalls in Tax Compliance Research” in S. James (ed.) Taxation: Critical Perspectives on the World Economy, Vol.3, pp. 101-124, London, Routledge.

Malcolm Smith (1998) “Putting NFIs to work in a Balanced-Scorecard Environment” in “1998 Article Awards Program”, Financial and Management Accounting Committee of the International Federation of Accountants (IFAC), New York, October, pp.55-60

Malcolm Smith (1998) “Research without Tears: Getting Published in the Accounting Literature”, Literati Club Web Site, MCB Press (http://www.mcb.co.uk)

Malcolm Smith (1996) “Bottleneck Management” in “1996 Article Awards Program”, Financial and Management Accounting Committee of the International Federation of Accountants (IFAC), New York, October, pp.49-54

Malcolm Smith (1996), “Playing the Research Game: Getting Published in the Accounting Literature”, Literati Club Web Site, MCB Press (http://www.mcb.co.uk)

Malcolm Smith (1995), “Financial Management: A Profession” in “The Way Ahead: How to Add Value to Your Accountancy Qualifications”, Chartered Institute of Management Accountants, Sydney

Malcolm Smith (1993), "The Rise and Rise of the NFI" in J.Ratnatunga, J.Miller, N.Mudalige and A.Sohal (eds.) Issues in Management Accounting, Harcourt, Brace, Jovanovich, Marrickville, NSW, pp.34-41

Malcolm Smith (1993), "Mergers and Acquisitions in the Growth of the Firm" in Alan Griffiths and Stuart Wall (eds.) Applied Economics: An Introductory Course, Longman, London , 5th Edition, pp.76-94

Malcolm Smith (1993), "Company Accounts as a Source of Financial Information" in Alan Griffiths and Stuart Wall (eds.) Applied Economics An Introductory Course, Longman, London, 5th Edition, pp.23-47

Malcolm Smith (1992), "Pitcairn Electronics: A Case Study in Activity Based Costing" in T.C.Kinnear, J.R.Taylor, L.Johnson and R.W.Armstrong Australian Marketing Research: An Applied Approach, McGraw Hill, Sydney, pp.614-616

Keith Houghton and Malcolm Smith (1991), "Loan Risk and the Anticipation of Corporate Distress: West Australian Evidence" in Kevin Davis and Ian Harper (eds.) Risk Management in Financial Institutions, Allen & Unwin, Sydney, NSW, pp.61-74

 

 

 

Refereed Journal Publications:

Smith, M., Khadijah Yahaya and Ahmad Amiruddin (2007). “Environmental Disclosure and Performance Reportling in Malaysia”, Asian Reivew of Accounting, Vol.15 No.2 pp.185-199
Liou, D.K. and Smith, M. (2007). :The Theory and Practice of Failure Prediciotn: Alternative Management Models”, GITAM Journal of Management, Vol.5, No.4 (in press)
Askarany, D., Smith, M. and Yazdifar, H. (2007) “Attributes of innovation and the implementation of managerial tools: an activity based management technique”, International Journal of Business and Systems Research,Vol.1, No.1, pp.98-114.
Smith, M., Noorlaila Ghazali and Siti Fatimah Noor Minhad, (2007) “Attitudes towards Plagiarism among Undergraduate Accounting Students: Malaysian Evidence”, Asian Review of Accounting, Vol. 15 No2 pp.122-146
Refereed Journals:
Askarany, D., Smith, M. and Yazdifar, H. (2007) “Technological Innovations, Activity based Costing and Satisfaction”, Journal of Accounting, Business & Management Vol. 14,pp.53-63
Liou, D.K. and Smith, M. (2007) “Macroeconomic Variables in the Identification of Financial Distress”, Journal of Accounting, Business and Management Vol.14 pp.17-31)
Liou, D.K. and Smith, M. (2007)“Financial Distress and Corporate Turnaround: A Review of the Literature and Agenda for Research”, Accounting, Accountability and Performance Vol.13 No1 pp.76-116
Liou, D.K. and Smith, M. (2007)“Industrial Sector and Financial Distress”, Managerial Auditing Journal Vol.22 No4 pp.376-391
Kapuge, A.L.M. and Smith, M. (2007) “Management Practices and Performance Reporting in the Sri Lankan Apparel Sector”, Managerial Auditing Journal, Vol.22 No3 pp.303-318)
Smith, M. (2007) “Publish or Perish: a solution in search of a problem”, Accounting Education: An International Journal, Vol.16 No3 pp.259-262)
Jarrar, N.S., Smith, M. and Dolley, C. (2007) “Perceptions of Preparers and Users to Accounting Change: a Case Study in an Australian university “, Managerial Auditing Journal, Vol. 22, No.1, pp. 80-94.
Smith, M., Anita Jamil, Yang Chik Johari and Syahrul Ahmar Ahmad (2006) “The Chairman's Statement in Malaysian Companies: A Test of the Obfuscation Hypothesis”, Asian Review of Accounting, Vol.14, No.1/2, pp.49-65.
Laohapolwatana,W., Smith, M. and Howieson, B., (2006) “The Impact of Voluntary Disclosures on Sell-Side Analyst Stock Recommendations: Australian Evidence”, ICFAI Journal of Accounting Research, Vol. 5, No.4, pp. 54-96.
Smith, M. (2006) “Alumina plc: Post Audit of Capital Investment Expenditure”, Accounting Education: An International Journal, Vol.15, No.2, pp.217-226.
Marshall, R., Smith, M. and Armstrong, R.W. (2006) “The Impact of Audit Risk, Materiality and Severity on Ethical Decision Making: An Analysis of the Perceptions of Tax Agents in Australia”, Managerial Auditing Journal, Vol. 21, No. 5, pp. 497-519.
Smith, M. and Graves, C. (2005) “Corporate Turnaround and Financial Distress”, Managerial Auditing Journal, Vol. 20, No.3, pp.304- 320.
Smith, M., Normah Haji Omah, Ithnahaini Baharuddin and Syed Iskander Zulkarnain Sayd Idris (2005) “Auditors' Perception of Fraud Risk Indicators: Malaysian Evidence”, Managerial Auditing Journal, Vol.20, No.1, pp.73-85.
Smith, M., Syahrul Ahmar Ahmad and Ahmad Shameer Mohamed Thaheer (2004) “Modelling PN4 Classification among Malaysian Listed Companies”, Asian Review of Accounting, Vol.12, No.2, pp.57-73.
Smith, M. and Fiedler, B. (2004) “Mechanistic Procedures in the Management of Audit Risk and their Impact on Auditor Tolerance of Income Increasing Accounting Policy Choices”, ICFAI Journal of Audit Practice, Vol.3 No.1, pp.7-19.
So, S. and Smith, M. (2004) “Multivariate Decision Accuracy and the Presentation of Accounting Information”, Accounting Forum, Vol.28, No.3, pp.283-306.
Smith, M. (2004) “Corporate Financial Communication and Voluntary Disclosure”, Accounting Forum, Vol.28, No. 3, pp. 201-203.
Askarany, D. and Smith, M. (2004) “Contextual Factors and Administrative Changes”, Journal of Issues in Informing Science and Information Technology, Vol.1, pp.179-188.
Pirie, W.S. and Smith, M. (2003) “Accounting Earnings and Book Values: Their Impact on Share Prices in Singapore”, Asian Review of Accounting, Vol. 11, No.2, pp.31-52.
So, S. and Smith, M. (2003) “Presentation Format and Individual Differences in Accounting Decision Making”, Managerial Auditing Journal, Vol.18 No.1, pp.59-67.
So, S. and Smith, M. (2002) “Colour Graphics and Task Complexity in Multivariate Decision Making”, Accounting, Auditing and Accountability Journal, Vol.15 No.4, pp.565-593.
Gurd, B., Smith, M. and Swaffer, A. (2002) “Factors Impacting on Accounting Lag : An Exploratory Study of Responding to TQM”, British Accounting Review, Vol.34 No.3, pp.205-222.
Smith, M. (2002) “Benjamin Greygoose & Sons: Survival in the Death Industry”, Accounting Education: An International Journal, Vol. 11 No.3, pp.283-293.
Smith, M. (2002)“Derrick's Ice Cream: Applying the BCG Matrix in a Customer Profitability Audit”, Accounting Education: an International Journal, Vol.11 No.4, pp. 365-375.
Smith, M. and Graves, C. (2002) “Cunningham Construction: Bonus Schemes and Dysfunctional Behaviour”, Journal of Accounting Case Research, Vol.7 No.1, pp.1-6.
Tamrat, E. and Smith, M. (2002) “Telecommuting and Perceptions of Productivity: An Australian Case Study”, Journal of Management & Organization, Vol. 8, No. 1, pp.44-68.
Smith, M. and Graves, C. (2002) “Re-engineering Recruitment to the Accounting Profession”, Managerial Auditing Journal, Vol.17 No.3, pp.117-121
Smith, M., Taffler, R.J. and White, L. (2002) “Cartoon Graphics in the Communication of Accounting Information for Management Decision Making”, Journal of Applied Management Accounting Researc., Vol.1, No.1, pp.31-50.
Smith, M., Fiedler, B., Kestel, J. and B. Brown (2001) “Structure versus Judgement in the Audit Process : A Test of Kinney's Classification” , Managerial Auditing Journal, Vol.16, No.1, pp.40-49
Smith, M. (2001) “Deane-Draper Stores: Employee Empowerment in a Retail Environment”, Accounting Education: An International Journal, Vol.10 No.2, pp.199-206
Smith, M. (2001) “Reflections on a Synergistic Approach to Accounting Education: The Mutual Informing of Teaching, Research and Service Activities” Accounting Education: An International Journal, Vol.10, No.3, pp.247-248.
Smith, M., Kestel, J. and Robinson, S.P.(2001) “Economic Recession, Corporate Distress and Income Increasing Accounting Policy Choice”, Accounting Forum, Vol.25 No.4, pp.334-352
Gaertner, N. and Smith, M. (2001) “E-commerce in a Web based Environment: Australian Evidence”, Managerial Auditing Journal, Vol.16 No.6, pp.347-365
Trubik, E. and Smith, M. (2000) “Developing a Model of Customer Defection in the Australian Banking Industry”, Managerial Auditing Journal, Vol.15 No.5, pp.199-208
McGowan, S., Lehman, G. and Smith, M. (2000) “Stakeholder Accountability and Corporate Environmental Perspectives”, Accounting, Accountability and Performance, Vol.6 No.2, pp. 63-88.
Smith, M. and Taffler, R.J. (2000) “The Chairman's Statement: A Content Analysis of Discretionary Narrative Disclosures”, Accounting, Auditing and Accountability Journal, Vol. 13 No.5, pp.624-647
Thorne, K. and Smith, M. (2000) “Accounting Control and Performance Measurement in a Teamworking Environment”, Managerial Auditing Journal, Vol.15 No.7, pp.348-357
Ramsay, J. and Smith, M. (1999) “Managing Customer Channel Usage in the Australian Banking Sector”, Managerial Auditing Journal, Vol.14 No.7, pp.329-338
Smith, M. (1999) “Personality Issues and their Impact on Accounting and Auditing”, Managerial Auditing Journal, Vol. 14 No.9, pp.453-460
Newby, R. and Smith, M. (1999) “A Comparison of the Impact of Franchising on Return and Risk for Two Australian Industries”, Accounting Forum, Vol.23 No.2, June, pp.193-205
Smith,M. (1998) “Cambridge Business Conferences: A Case Study of Strategic Cost Analysis”, Journal of Accounting Education Vol.16 No.2, pp.357-364
Smith,M. (1998) “Conflicting Messages in Annual Reports”, Accountability and Performance, Vol.4 No.2, August,pp. 43-60
Marshall, R., Armstrong, R. and Smith,M. (1998) “The Ethical Environment of Tax Practitioners: West Australian Evidence”, Journal of Business Ethics, Vol. 17, pp.1265-1279
Hart, A. and Smith, M. (1998) “Customer Profitability Audit in the Australian Banking Sector”, Managerial Auditing Journal, Vol.13 No.7, pp.411-418
Turner, J.L., Smith, M. and Gurd, B. (1998) “Recognising the Pitfalls in Tax Compliance Costs Research”, Revenue Law Journal, Vol. 8, pp.62-87
Smith, M. (1998) “Creative Accounting: The Auditor Effect” Managerial Auditing Journal, Vol.13 No.3, pp.155-158
Turner, J.L., 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
Barrett, A. and Smith, M. (1998) “Planning and Control of Distance Education Materials: A Soft Systems Approach”, Accounting Forum, Vol.22 No.1, June, pp. 50-73
Marshall, R., Smith, M., and Armstrong, R.W. (1997) “Self-Assessment and the Tax Audit Lottery: The Australian Experience”, Managerial Auditing Journal, Vol.12 No. 1 pp.9-15
Smith, M. and Taffler, R.J. (1997) “Putting on a New Face”, Harvard Business Review, May-June, pp.10-11
Smith, M. and Gunalan, S. (1996) “The Identification of Recovery Candidates among Financially Distressed Companies”, Accountability and Performance, August, Vol.2 No.2 pp. 69-91
Dikolli, S. and Smith, M. (1996) "Implementing ABC: An Australian Feasibility Study", Australian Accounting Review, Vol.6 No.2, September, pp.45-55
Smith, M. and Taffler, R.J., (1996) "Improving the Communication of Accounting Information through Cartoon Graphics", Accounting, Auditing and Accountability Journal, Vol.9 No. 2 pp.70-87
Smith, M. (1996) "Qualitative Characteristics in Accounting Disclosures: A Desirability Trade-Off", Managerial Auditing Journal, Vol.11, No.3, pp.11-16
Dikolli, S. and Smith, M. (1996) "Prototyping for Effective Data Management", Managerial Auditing Journal, Vol.11 No.1, pp.17-21
Armstrong, R.W. and Smith, M. (1996), "The Relationship between Marketing Cues and Perceptions of Service Quality in Accounting Firms", Journal of Customer Service in Marketing and Management, Vol.2 No.2, pp.37-59
Smith, M. and Taffler, R.J. (1995), "The Incremental Effect of Narrative Accounting Information in Corporate Annual Reports", Journal of Business Finance and Accounting, Vol.22 No.8 pp.1195-1210
Smith, M. (1995), "SLI Holdings: A Case Study in Accounting Ethics", Journal of Accounting Education, Vol.13 No.1, pp.99-110
Smith, M. and Dikolli, S. (1995), "Customer Profitability Analysis: An ABC Approach", Managerial Auditing Journal, Vol.10 No.7, pp.3-7
Smith, M. (1994), "Improving Management Accounting Reporting Practices: A Total Quality Management Approach (Part II)", Journal of Cost Management Vol.8 No.1: pp.49-56.
Smith, M. (1994), "Benchmarking in Practice: Some Australian Evidence", Managerial Auditing Journal Vol.9 No.3, pp.19-22
Smith, M. (1994), "Improving Management Accounting Reporting Practices: A Total Quality Management Approach (Part I)", Journal of Cost Management Vol.7 No.4: pp.50-57.
Smith, M. (1993), "The Effect of Heuristics on Accounting Decision Making", Accounting Research Journal, pp.38-47
Houghton, K.A. and Smith, M. (1992), "In Defence of Going Concern Prediction Models", Australian Accountant Vol.62 No.11, pp.23-29
Smith, M. and Taffler, R.J. (1992), "Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative", Accounting, Auditing and Accountability Journal, Vol.5 No.4, pp.84-98
Smith, M. and Taffler, R.J. (1992), "The Chairman's Statement and Financial Performance", Accounting and Finance, Vol.32 No.2, pp.75-90
Smith, M. and Kestel, J.M. (1991), "Creative Accounting: Strategies for Income Manipulation", Accounting Forum, Vol.15 No.3, pp.3-12
Smith, M. (1991), "Creative Accounting: Innovative Approaches to Problem Solving and Management Reporting", Accounting Forum, Vol.15 No.2, pp.97-114
Smith, M. and Dikolli, S. (1991), "The Demystification of the Acronym in Management Accounting", Accounting Forum, Vol.15 No.2, pp.81-96
Smith, M. and Stephens, D. (1991), "Cash Flow Evaluation: Beware the Hidden Pitfalls", Accounting Forum, Vol.14 No.4, pp.33-50
Smith, M. (1990), "The Agency Relationship: A Management Accounting Perspective", Accounting Forum, Vol.14 No.1, pp.17-33
Smith, M. and Taffler, R.J. (1984), "Improving the Communication Function of Published Accounting Statements", Accounting and Business Research, Vol.14 No.54, pp.139–146

Professional Journals:

Watkins, P. and Smith, M. (2007) “Website Quality and Financial Performance”, Financial Management, April.
Lakhani, S. and Smith, M. (2007) “Customer Relationship Management in UK Retail Banking”, Financial Management, March.
Zhang, L. and Smith, M. (2006) “Customer Profitability Analysis”, Financial Management, May.
Smith, M. (2005) “The Balanced Scorecard in the 21st Century: Back to the Future”, Financial Management, February.
Smith, M. (2004) “Corporate Constipation and Financial Flatulence: Cause and Effect?”, CPA Journal, February.
Smith, M. (2003) “In Search of Lingua Franker”, Financial Management, November, p.17.
Smith, M. (2001) “Talk Isn't Cheap”, Charter , Vol.72 No.2, February, pp.54-56
Smith, M. (2000) “Talk Isn't Cheap”, Financial Management, December, p.29
Smith, M. (2000) “Q-Jumping”, Financial Management, September, pp.42-43
Chan, B. and Smith, M. (2000) “Should we send a Woman?”, Charter, Vol.71 No.8, September, pp.48-50
Chan, B. and Smith, M. (2000) “City Limits: Women are still facing prejudice when it comes to overseas assignments”, Management Accounting, Vol.78 No. 7, July/August, pp.38-41
Smith, M. (2000) “Innovation Diffusion: Why are businesses not biting?”, Management Accounting, Vol.78, No.6, June, pp.40-41
Thorne, K. and Smith, M. (2000) “Competitive Advantage in World Class Organizations”, Management Accounting, Vol. 78, No.3, pp.20-24
Smith, M. (2000) “The Innovative Culture and Management Control: Profit from the Ideal Future”, Management Accounting in Focus, Vol. 9, No. 1, Feb./March, pp.4-6
Smith, M. (2000) “Counting the Cost of Time and Resources Devoted to Meetings”, Management Accounting in Focus, Vol. 9, No. 1, Feb./March, pp.8-9
Smith, M. (2000) “Strategic Management Accounting: The Public Sector Challenge”, Management Accounting, Vol. 78, No.1, pp.40-43.
Smith, M. and Briggs, S. (1999) “From Beancounter to Action Hero”, Charter, Vol.70, No.1, pp.36-39.
Smith, M. (1999) “Gender, Cognitive Style, Personality and Management Decision-making”, Management Accounting, Vol.77 No.7 (July/August) pp.18-22
Smith, M. and Briggs, S. (1999) “From Bean-Counter to Action Hero: Changing the Image of the Accountant”, Management Accounting, Vol.77 No.1 (January) pp.28-30
Smith, M. (1998) “Measuring Organisational Effectiveness”, Management Accounting, Vol. 76 No.9, (October) pp.34-36
Smith, M. (1998) “Culture and Organisational Change”, Management Accounting, Vol. 76 No.7, (July/August) pp.60-62
Smith, M. (1998) “Accounting Presentations with a Striped Approach” Management Accounting, Vol. 76 No.5 (May) pp.34-35
Smith, M. (1998) “Developing an Innovation Culture”, Charter, Vol.69 No.4 (May) pp.40-42
Smith, M. (1998) “Chainsaw Al's Top Ten Rules”, Charter, Vol.69 No.1 (February) pp.42-3
Smith, M. (1998) “The Development of an Innovation Culture” Management Accounting, Vol.76, No.2 (February) pp.22-24
Smith, M. (1998) “Innovation: The Great Activity-Based Management Trade-Off” Management Accounting, Vol.76, No. 1 (January) pp.24-26
Thorne, K. and Smith, M. (1997) “Synchronous Manufacturing: Back to Basics” Management Accounting, Vol.75, No. 11 (December) pp.58-60
Smith, M. (1997) “Shareholder Value : Where Theory and Practice Converge” Management Accounting, Vol.75, No. 10 (November) pp.34-35
Smith, M. (1997) “The Seven Deadly Sins”, Charter, Vol.68 No.9, (October) pp.35-38
Smith, M. (1997) “Research Opportunities in Management Accounting” Management Accounting in Focus, Vol.6 No.3 (August/September) pp.2-3
Smith, M. (1997) “Innovation Drivers for Competitive Advantage”, Charter, Vol.68 No.7 (August), pp.34-35
Smith, M. (1997) “The Seven Deadly Sins of Management Accounting Practice”, Management Accounting, Vol.75, No.7 (July/August) pp.20-22
Smith, M. (1997) “In Control and Capable” Management Accounting in Focus Vol.6 No.2 pp. 6-7
Marshall, R. and Smith, M. (1997) “The Taxation Lottery”, Accountancy Age, 10 July, pp.16-17
Smith, M. (1997) “Bottleneck Management”, Charter, Vol.68 No.3 (April), pp.32-34
Smith, M. (1997) “Putting NFIs to Work in a Balanced Scorecard Environment”, Management Accounting, Vol.75, No.3 (March), pp.32-35
Smith, M. (1997) “Innovation Drivers for Competitive Advantage”, Management Accounting, Vol.75 No.1 (January), pp.60-65
Smith, M. (1996) “A ‘Striped’ Approach to Accounting Presentations”, Management Accounting in Focus, Vol.5 No.4 (November) pp.8-9
Smith, M. (1996) “Strategic Internal Control”, Management Accounting in Focus, Vol.5 No. 4 (November) pp.3-5
Smith, M. and Taffler, R.J. (1996), “Changing Face of Accountancy”, Accountancy Age, (May), p.17
Smith, M. and Taffler, R.J. (1996), “Mickey Mouse Accounting”, Business News (UK), (Winter), pp.20-21
Smith, M. (1995), “Environmental Impact Analysis”, Management Accounting in Focus, Vol.4 No.4 (Nov./Dec.), pp.3-5
Smith, M. (1995), “Strategic Management Accounting: The ‘Harvey-Jones’ Way to SMA”, Management Accounting, Vol. 73 No.9 (October), pp.44-46
Smith, M. (1995), "Bottleneck Management", Management Accounting Vol.73 No.3 (March), pp.26-28
Smith, M. (1994), "Managing Your ABC System: Don't let ABC Distract you from Making Critical Decisions", Management Accounting (US), Vol.75 No.10 (April), pp.46-47
Smith, M. (1993), "Customer Profitability Analysis Revisited", Management Accounting, Vol.71, No.8, (October), pp.26-28.
Smith, M. (1993), "Decision-Making in the Face of Conflicting Evidence", Management Accounting, Vol.71, No.2 (February), pp.34-36
Smith, M. (1992), "Failure Prediction: Some Misconceptions Corrected", Management Accounting Vol.70 No.11 (December), pp.40-41
Smith, M. and Taffler, R.J. (1992), "What is the Chairman Saying?: The Hidden Messages in the Annual Report", Business News (UK), (October), pp.8-9
Smith, M. (1992), "Aiding Audit Judgement", Charter, (August), pp.61-62
Smith, M. (1992), "Overcoming Total Quality Paralysis", Charter, (August), pp.44-45
Smith, M. (1990), "Management Accounting for Total Quality Management", Management Accounting, Vol.68 No.6 (June), pp.44-46
Smith, M. (1990), "The Rise and Rise of the NFI", Management Accounting, Vol.68 No.5 (May), pp.24-26
Smith, M. (1989), "Value Added Management: Towards Decision-Useful Management Accounting", Management Accounting, Vol.67 No.8 (September), pp.70-73
Smith, M. (1983), "Face to Face with the Annual Results", Credit News, October, pp.11-12
Smith, M. (1983), "Make Merger Policy Mechanical: Towards a more consistent approach by Government", Accountancy Age, 12 May, p.20
Smith, M. (1983), "3-D Charting Signals Possible Problems", Accountancy Age, 3 February, p.18
Smith, M. (1982), "Their Face is their Fortune", Credit News, December pp.8-9
Smith, M. (1982), "You can see it all written in a Face: A Novel Way of Reading the Books", Accountancy Age, 18 March, p.18

 

Conference Proceedings:

Askarany, D. and Smith, M. (2003) “The Relationship between Technological Innovation, Activity Based Costing and Business Size”, Information Science + Information Technology Education Joint Conference, Pori, Finland, June.

Askarany, D. and Smith, M. (2003) “The Variable Impact of Business Size on the Adoption of Accounting Innovations”, Global Business and Technology Association Conference, Budapest, Hungary, July.

Askarany, D. and Smith, M. (2003) “Characteristics of Innovations and the Adoption of Activity Based Costing”, Global Business and Technological Association Conference, Budapest, Hungary, July.

Askarany, D. and Smith, M. (2003) “Technological Innovation, Activity Based Costing and Business Size: A Longitudinal Study of the Australian Plastics Industry”, Academy of International Business 30th Annual Conference, Leicester, UK, April

Smith, M. and Graves, C. (2003) "Corporate Turnaround and Financial Distress", Academy of International Business 30th Annual Conference, Leicester, UK, April.

So, S. and Smith, M. (2002) “Presentation Format and Information Complexity in Multivariate Decision Making”, British Academy of Management Annual Conference, London, September.

Graves, C. and Smith, M. (2002) “The Severity of Distress and the Identification of Recovery Candidates”, British Academy of Management Annual Conference, London, September.

Askarany, D. and Smith, M. (2001) “Facilitating Accounting Changes in a Global Environment”, Proceedings of International Conference of the Global Business and Technology Association, Istanbul, Turkey, July.

Askarany, D. and Smith, M. (2001) “Business Size and Diffusion of Innovation”, Business & Economics Society International Conference, Paris, France, July.

Askarany, D. and Smith, M. (2001) “Diffusion of Cost and Management Accounting Innovations : Generation or Adoption?”, Information Resources Management Association Conference, Toronto, May.

Askarany, D. and Smith, M. (2000) “The Impact of Contextual Factors on the Diffusion of Accounting Innovation: Australian Evidence”, Proceedings of the 6th Interdisciplinary Perspectives on Accounting (IPA) Conference, Manchester, July

Askarany, D. and Smith, M. (2000) “A Critical Evaluation of the Diffusion of Cost and Management Accounting Innovations”, IEEE Conference on Management of Innovation and Technology, Singapore, November.

Askarany, D. and Smith, M. (2000) “The Reality of Cost and Management Accounting Lag”, Second Conference on New Directions in Management Accounting: Innovations in Practice and Research, European Institute for Advanced Studies in Management, Brussels, December.

Smith, M., Swaffer, A. and Gurd, B. (1998) “ The Impact of Organisational Culture on Accounting Lag”, Proceedings of the 2nd Conference of Asia-Pacific Inter-disciplinary Research in Accounting (APIRA), Osaka, Japan, August, pp.250-262

Smith, M. (1995), “Benchmarking in Pursuit of International Competitiveness” in G. Tower (ed.) Asia Pacific International Business: Regional Integration and Global Competitiveness, AIBSEAR Annual Conference Proceedings, Perth, pp.297-299.

Smith, M. (1991), "Improving Management Accounting Reporting Practices" in K.Moores and P.Ryder (eds.) Regaining the Competitive Edge: Challenges for the 1990's, ANZAME Conference (December), pp.246-273

Kestel, J.M., Smith, M., Houghton, K.A. and Robinson, S.P. (1991), "An Investigation of Accounting Policy Changes on the West Australian Stock Exchange: Size, Board, Auditor and Status Effects", AAANZ Annual Conference Proceedings, Queensland University of Technology, (July), pp.130-8

Smith, M. and Taffler, R.J. (1991), "Narrative and Quantitative Accounting Information in Corporate Annual Reports: A Study in Conflict", AAANZ Annual Conference Proceedings, Queensland University of Technology, (July), pp.217-226

Smith, M. (1991), "Creative Accounting" in Judy Tsui (ed.) Accounting Trends and Issues: An Asia Pacific Perspective, Hong Kong Society of Accountants, March, pp.314-322

Smith, M. (1991), "New Vogue Evaluation" in "Maximising Quality Management", Australian Society of CPAs Convention Papers, March, pp.31-44

Smith, M and Taffler,R.J. (1990), “The Predictive Ability of the President's Letter: Mass Communication or Corporate Suicide?”, AAANZ Annual Conference Proceedings, Perth and Singapore, July, pp.481-505

Smith, M. (1985), “Business Transactions with Developing Countries : Managing and Financing International Trade and Transnational Investment”, Cambridge BusinessConferences, Peterhouse College, Cambridge, September

Conference and Seminar Papers:

Cheek, J., Taylor, J., Hughes, B., Smith, M., Dadej, A., Kenway, J. and Woods, A. (2003) “Examining the Examination: Sharing our Experience”, Research Education Conference, UTS, Sydney, February.

Smith, M. and Graves, C. (2003) “Identifying Recovery Candidates”, British Accounting Association Annual Conference, Manchester, April.

Smith, M. and Graves, C. (2003) “Recovery Candidates and Turnaround Strategies”, European Accounting Association Annual Conference, Seville, March.

So, S. and Smith, M. (2002) “ Presentation Format and Information Complexity in Multivariate Decision Making”, European Accounting Association, Copenhagen, April.

So, S. and Smith, M. (2002) “Colour Graphics and Task Complexity in Multivariate Decision Making”, AAANZ, Perth, July.

Graves, C. and Smith, M. (2001) “Identifying Recovery Candidates”, AAANZ, Auckland, July

Askarany, D. and Smith, M. (2001) “Business Size and Diffusion of Innovation”, Business and Economics Society International Conference, Paris, July.

Askarany, D. and Smith, M. (2001) “A Critical Evaluation of the Diffusion of Accounting Innovations”, European Accounting Association, Athens, April

Tamrat, E. and Smith, M. (2001) “Telecommuting and Perceived Productivity: An Australian Case Study” British Accounting Association, Nottingham, March

Trubik, E. and Smith, M. (2001) “Developing a Model of Customer Defection in the Australian Banking Industry" British Accounting Association, Nottingham, March

So, S. and Smith, M. (2000) “The Impact of Alternative Presentation Formats on the Communication of Financial Information”, British Accounting Association, Exeter, April

Smith, M. and Taffler, R.J. (2000) “The Chairman's Statement: A Content Analysis of Discretionary Narrative Disclosures”, European Accounting Association, Munich, March

Saj, P. and Smith, M. (2000) “The Impact of the Capitalisation of Operating Leases on Key Financial Ratios: An analysis of Australian Public Companies”, AAANZ, Hamilton Island, July

Smith, M. (1999) “Strategic Management Accounting: The Public Sector Challenge”, National Public Sector Accountants' Convention, Adelaide, April

Smith, M. (1999) “From Beancounter to Action Hero”, CPA Congress, Perth, May

Smith, M. (1999) “Accounting Stereotypes and Image Management”, ICAA Professional Development Week, Perth, June.

McGowan, S., Lehman, G. and Smith, M. (1999) “Stakeholder Accountability and Corporate Environmental Perspectives”, Accounting Association of Australia and New Zealand (AAANZ), Cairns, July.

Smith, M. (1998) “What the Examiner is Looking For”, Doctoral Colloquium of the ANZAM Annual Conference, Adelaide, December.

Smith, M. (1998) “The Seven Deadly Sins of Management Accounting”, CPA Congress, Adelaide, November.

So, S. and Smith, M. (1998) “Re-engineering Accounting Education in Hong Kong”, 15th Annual Conference of the Hong Kong Educational Research Association, Hong Kong, November.

Turner, J.L., M. Smith and B. Gurd (1998) “Recognizing the Pitfalls in Tax Compliance Research”, AAANZ Conference, Adelaide, July.

Smith, M. (1998), “The Development of an Innovation Culture”, Australian Centre for Management Accounting Development (ACMAD) Issue Forum on Innovation Drivers, Sydney, June.

Smith, M., Fiedler, B. and Kestel, J. (1998) “Structure v. Judgement in the Audit Process: A Test of Kinney's Classification”, BAA Conference, Manchester, April

Smith,M., Swaffer,A. and Gurd, B. (1998) “Accounting Lag in the Implementation of Total Quality Management” , EAA Conference, Antwerp, April

Smith, M. (1997), “Innovation Drivers for Competitive Advantage”, Australian Centre for Management Accounting Development (ACMAD) Workshop devoted to Innovation, Brisbane, October

Smith, M. and Gunalan, S. (1997), “The Identification of Recovery Candidates among Financially Distressed Companies”, British Accounting Association (BAA), Birmingham, (April)

Marshall, R. Armstrong, R.W., and Smith, M. (1996), “The Ethical Environment of Tax Practitioners: West Australian Evidence”, Accounting Association of Australia and New Zealand (AAANZ), Christchurch, N.Z. (July)

Smith, M. and Taffler, R.J. (1996), “The President's Letter: Giving the Game Away”, Critical Perspective on Accounting, New York (April).

Smith, M. and Taffler, R.J. (1996), “Cartoon Graphics in the Communication of Accounting Information”, Critical Perspectives on Accounting, New York, (April).

Newby, R. and Smith,M. (1996), “The Impact of Franchising on Small Business Return and Risk”, International Council for Small Business (ICSB), Stockholm, Sweeden (June)

Smith, M. and Taffler, R.J. (1996), “Cartoon Graphics and Accounting Information”, British Accounting Association (BAA), Cardiff, March.

Smith, M. (1996), “Conflicting Messages in Corporate Reports”, British Accounting Association (BAA), Cardiff, March.

Smith, M. (1996), “Playing the Research Game: A Guide to Getting Published in the Accounting Literature”, Research Seminar, South Bank University (UK), February

Smith, M. and Taffler, R.J. (1995), “Improving the Communication of Accounting Information through Cartoon Graphics”, Institute for Quantitative Investment Research, London

Smith, M. (1995), “Conflicting Narrative and Financial Messages in Corporate Annual Reports”, Accounting Association of Australia and New Zealand (AAANZ), Melbourne (July)

Smith, M. (1995), “Total Quality Accounting in Manufacturing Industry”, Management Accounting Day, Australian Society of CPA's, Adelaide, S.A. (May)

Smith, M. (1995), “Strategic Management Accounting”, Management Accounting Day, Australian Society of CPA's, Adelaide, S.A. (May)

Smith, M. (1994), “The President's Letter: A Content Analysis of Discretionary Narrative Disclosures”, Institute for Quantitative Investment Research, Edinburgh

Smith, M. (1994), "Strategic Management Accounting", Management Accounting Day of the Australian Society of CPAs, Perth, W.A. (September)

Smith, M. (1994) "Aspects of Accounting and Finance", WA Business Educators Summer School, Murdoch University, WA (January)

Smith,M. (1993), "Liquidity and Solvency", Annual CPA Week of the Australian Society of CPAs (September)

Houghton, K.A., Kestel, J.M., Robinson, S.P., Smith, M., and Taylor, S., (1993), "Imminent Corporate Failure: Its Effect on Accounting Income Increasing Policy Choice", American Accounting Association (AAA), San Francisco (August)

Smith, M. and Taffler, R.J. (1993), "The Chairman's Statement: A Systematic Analysis of the Content of Discretionary Narrative Disclosures". Financial Accounting and Auditing Conference of the Institute of Chartered Accountants in England and Wales (ICAEW), London Business School (July)

Smith, M. (1993), "A TQM Approach to MAIS", Accounting Association of Australia and New Zealand (AAANZ), Northern Territory University, Darwin (July)

Newby, R., Smith, M. and Armstrong, R. (1993), "Franchising and the Financial Performance of Small Firms", Fifth Annual Symposium on Small Firm Financial Research, California State University, Long Beach (April)

Smith, M. (1993), "The Effect of Heuristics on Accounting Decision Making", Fifth Annual Conference of Accounting Academics, City Polytechnic, Hong Kong (April)

Smith, M., Taffler, R.J. and White, L. (1993), "Cartoon Faces in the Communication of Accounting Information", British Accounting Association (BAA), Strathclyde (April)

Smith, M. (1993) "Distress Forecasting" Australian Society of CPAs, Perth, W.A.

Smith, M. (1992) "Improving Management Accounting Information Systems" Workshop for the Resources Industry, Australian Society of CPAs, Perth, WA

Smith, M. and Taffler, R.J. (1992), Quantification of the Trade-Off between the Desirable Characteristics of Accounting Disclosures, Accounting Association of Australia and New Zealand (AAANZ), Palmerston North, New Zealand (July)

Smith, M. and Taffler, R.J. (1992), The Textual Complexity of Accounting Narrative as an Indicator of Financial Performance, British Accounting Association (BAA), Annual Conference, University of Warwick (April)

Smith, M. (1991), Improving Management Accounting Reporting Practices: A Total Quality Management Approach, Annual Conference of Australian and New Zealand Association of Management Educators (ANZAME), Bond University, Gold Coast, Queensland (December)

Smith, M. and Robinson, S.P. (1991), Activity Based Costing: Panacea or Misguided Direction?, Annual CPA week of the Australian Society of CPAs, Perth, WA (October)

Smith, M. (1991), Demystification of the Jargon: Current Developments in Management Accounting, Keynote Address to the Management Accounting Specialist Day of the Australian Society of CPAs, Perth, WA (September)

Smith, M. (1991), Narrative Statements in the Prediction of Financial Performance, Research Seminar series, David Syme Business School, Monash University, Melbourne, (August)

Smith, M. and Taffler, R.J. (1991), Conflicting Messages in the Corporate Annual Report Research Seminar Series, School of Accounting and Finance, University of Melbourne (August)

Kestel, J.M., Smith, M., Houghton, K.A. and Robinson, S.P. (1991), An Investigation of Accounting Policy Changes on the West Australian Stock Exchange: Size, Board, Auditor and Status Effects, Accounting Association of Australia and New Zealand (AAANZ), Brisbane, Queensland (July)

Smith, M. and Taffler, R.J. (1991), Narrative and Quantitative Accounting Information in Corporate Annual Reports: A Study in Conflict, Accounting Association of Australia and New Zealand (AAANZ), Brisbane, Queensland (July)

Smith, M. (1991), Advances in Management Accounting: Innovation or Replication? Professional Development Week of the Institute of Chartered Accountants, Perth, WA (June)

Houghton, K.A. and Smith, M. (1991), Modelling Distress-Prediction on the Western Australian Stock-Exchange Second Board Market, Third Annual Symposium on Small Firm Financial Research, Florida State University, Tallahassee, USA (April)

Houghton, K.A. and Smith, M. (1991), The Development of an Early Warning Model of Financial Distress for the Western Australian Second Board Market, Fourteenth Annual Congress of the European Accounting Association (EAA), Maastricht, Netherlands (April)

Kestel, J.M., Smith, M., Houghton, K.A. and Robinson, S.P. (1991), An Examination of the Characteristics of those Companies Choosing to Adopt Income Increasing Accounting Strategies: A West Australian Study, Fourteenth Annual Congress of the European Accounting Association (EAA), Maastricht, Netherlands (April)

Smith, M., Taffler, R.J. and White, L. (1991), The Use of Computer-Generated Graphics in Communicating Accounting Information using Cartoon Faces, British Accounting Association (BAA) Annual Conference, University of Salford, UK (April)

Smith, M. and Taffler, R.J. (1991), An Empirical Examination of the Impact of Narrative and Quantitative Accounting Information in Corporate Annual Reports on Financial, British Accounting Association (BAA) Annual Conference, University of Salford, UK (April)

Houghton, K.A. and Smith, M. (1991), Modelling Distress Prediction on the Western Australian Stock Exchange Second Board Market, British Accounting Association (BAA) Annual Conference, University of Salford, UK (April)

Kestel, J.M., Smith, M., Houghton, K.A. and Robinson, S.P. (1991), The Adoption of Income Increasing Accounting Policy Measures on the Western Australian Stock Exchange: A Comparison of Successful and Unsuccessful Companies, British Accounting Association (BAA) Annual Conference, University of Salford, UK (April)

Smith, M. (1991), Total Quality Management: A Study of its Application to the Accounting Function in Western Australian Manufacturing Industry, British Accounting Association (BAA) Annual Conference, University of Salford, UK (April)

Smith, M. and Kestel, J.M. (1991), Creative Management Accounting: Functional and Dysfunctional Perspectives, Third Annual Conference of Accounting Academics, City Polytechnic of Hong Kong (March)

Smith, M. (1991), New Vogue Evaluation, National Management Accounting Convention of the Australian Society of CPAs, Perth, WA (March)

Houghton, K.A. and Smith, M. (1990), Loan Risk and the Anticipation of Corporate Distress: West Australian Evidence, Second Melbourne Money and Finance Conference, Sebastopol, Victoria (December)

Smith, M. (1990), Cash Flow Management: The Compromise between Risks and Returns, Annual CPA Week of the Australian Society of CPAs, Perth, WA (September)

Smith, M. (1990), Relevance Regained: The Rise of the Non-Financial Indicator, Mining Resources Seminar of the Australian Society of CPAs, Perth, WA (August)

Smith, M. and Taffler, R.J. (1990), The Predictive Ability of the President's Letter: Mass Communication or Corporate Suicide Note?, Accounting Association of Australia and New Zealand (AAANZ), Perth, WA (July)

Smith, M. and Phillips, P.I. (1990), Total Quality Management: In Search of a Competitive Edge, State Congress of the Australian Society of Accountants, Perth, WA (April)

Smith, M. and Taffler, R.J. (1990), The Predictive Ability of the Chairman's Statement, Thirteenth Annual Congress of the European Accounting Association (EAA), Budapest, Hungary (April)

Smith, M. and Taffler, R.J. (1990), The Use of Information Technology in the Analysis of Accounting Narrative Statements: A Content Analysis Approach, British Accounting Association Annual Conference, University of Dundee, UK (April)

Smith, M. and Taffler, R.J. (1990), The Use of Computer Generated Schematic Faces in the Representation of Multidimensional Accounting Information, Computer Teaching Initiatives in Accounting (CTI) Conference, University of East Anglia, Norwich, UK (March)

Smith, M. (1989), Content Analysis in Accounting Narratives, School of Accounting and Finance, City University Business School, London (July)

Smith, M. and Taffler, R.J. (1987), The Predictive Ability of Narrative Statements in the Company Annual Report, British Accounting Association (BAA), University of Glasgow (April)

Smith, M. (1985), Business Applications of Schematic Facial Profiles, International Conference on the Meaning of Faces, University College, Swansea (June)

Smith, M. (1983), The Face of Failure, Dun and Bradstreet Luncheon, National Theatre, London (April)

Smith, M. and Taffler, R.J. (1982), Graphical Representation of Financial Accounting Information, Association of University Teachers of Accounting (AUTA), University of Lancaster (April)