Does gender matter? The association between gender and the use of management control systems and performance measures

Literature shows that female (male) managers are more likely to adopt a transformational (transactional) leadership style, as well as make greater (lesser) use of information for decision-making. We draw on this research to investigate whether gender is related to a manager's use of management control systems (MCS) and performance measures. We surveyed the head of school of all schools across all Australian public universities. Our results indicate that females use MCS in an interactive manner to a greater extent than their male counterparts and make greater use of non-financial performance measures. We conclude with contributions to theory and practice.     

Development of agriculture in Ethiopia since the 1975 land reform

A stated objective of the Ethiopian Government since it came to power in 1975 has been to increase the production of crops for both domestic consumption and export. Consequently, a number of plans and programs have been proposed and implemented to bring about such development in Ethiopian agriculture. This paper mainly focuses 011 a macro review of the general course of Ethiopian agricultural development since the land reform of 1975. The food production in Ethiopia has lagged behind the population growth as evidenced by the gap between the growth rates of population (3%) and food production (1.8%) over the period from 1970 to 1983. Recently, this situation has, perhaps, further deteriorated. Seventy-one percent of the total land mass is estimated to be suitable for agriculture, but only about 19% is cultivated. This suggests an underutilisation of land. Moreover, Ethiopia has a persistent subsistence production problem in agriculture. Agricultural research and education which are essential to development have not been given due attention by the policy makers. As a result, the agricultural technologies used by farmers have changed little in this century. Moreover, small-scale farmers, although still the most potent economic force in the country, have not been given the incentives necessary to expand production, and currently receive less than adequate support from the central government. Some 85%, 50%, and 79% of total agricultural credit, fertiliser and improved seeds respectively go directly to socialist enterprises (state farms and producers' cooperatives) which, up to 1985, have jointly accounted for only 5% of the total cultivated land and 4% of the national crop production. The favouring of large-scale and capital-intensive state-owned farming enterprises with credit, subsidies, and fiscal incentives, while neglecting smallholders, has contributed to the stagnation of agricultural production in Ethiopia. Overall, the analysis indicates that there has been no significant development of agriculture in Ethiopia following the 1975 land reform.     

Accounting students’ perceptions of effective teaching and approaches to learning: impact on overall student satisfaction

This study is concerned with the ways to improve the quality of learning experiences of accounting students. Drawing on the effective teaching and student approach to learning literature, we hypothesise that effective teaching and students’ approach to learning (deep versus surface learning) are two important predictors of the quality of the learning experience. The hypotheses were tested using survey data of second-year undergraduate students enrolled in two core accounting subjects at an Australian university. The data were analysed using the partial least-squares structural equation modelling approach. The study aims to make a useful contribution to theory and teaching practice.     

Efficiency of small-scale farmers in Ethiopia: a case study in the Baso and Warana sub-district

The objective of this study is to explore the possibilities of improving production and income on small farms through better allocation of resources. It pertains to the area that represents the low potential cereal crops zone (LPCZ) of Ethiopian highlands in the Shoa region. The basic primary data were drawn from 50 randomly selected farms in the area, and secondary data were obtained from ILCA. LP and MOTAD are used as analytical tools. The results of the study indicates a substantial potential for increasing net farm cash incomes by efficient allocation of available resources under current level of technology. The study further revealed that small-scale farmers in the study area operate at a relatively higher risk under the existing situation than would be the case under an-optimal situation. Thus, small-scale farmers should allocate resources optimally not only to increase cash income but also to reduce risk.