Dr Michael TURNER
Contact
Positions Held
Lecturer in Accounting
Academic Qualifications
| Degree |
Institution |
Field |
Year |
| PhD |
Griffith University |
Management Accounting |
2009 |
| GCResMan |
Southern Cross University |
Research Management |
2008 |
| BBus (Hons) |
Griffith University |
Accounting |
2005 |
| BBus |
Griffith University |
Accounting |
2002 |
Field of Current Research
| Title of Research Area |
Brief Description |
| Capital budgeting |
Investigating the degree to which sophisticated capital budgeting techniques are applied in hotels. Investigating the relative importance of quantitative investment appraisal in hotels. Investigating the propensity of hotel management to positively bias capital budgeting proposals. Investigating whether hotel owner characteristics impact on the strategic focus and timing of capital spending. |
| Reserve accounting |
Investigating the different approaches to Furniture, Fittings, and Equipment (FF&E) reserve accounting in hotels. Advancing our understanding with respect to the sufficiency of funds allocated to the FF&E reserve account. Advancing our understanding with respect to problems surrounding the release of funds from the FF&E reserve account. |
| Earnings management |
Investigating the consistency of interpretation with respect to what asset related expenditures are capitalised or expensed in hotels. Investigating the motivations of key hotel management contract stakeholders with respect to the decision of whether to capitalise or expense asset related expenditures. |
| Performance measurement |
Investigating hotel management contracts and deficiencies in owner-operator capital expenditure goal congruency |
| Stakeholder theory |
Investigating the nature of the main relationships existing between key stakeholder groups involved in a hotel management contract. |
| Organisational power |
Investigating the nature of the balance of power between hotel owners and operators. |
| Hotel ownership structures |
Developing a typology of different hotel owners in Australia. |
Publications
Refereed Journal Articles
- Turner, M., Guilding, C. 2009 (forthcoming). Hotel management contracts and deficiencies in owner-operator capital expenditure goal congruency. Journal of Hospitality and Tourism Research.
Conference Papers
- Turner, M., Guilding, M. 2009. Hotel management contracts and deficiencies in owner-operator capital expenditure goal congruency. Performance Measurement Association Conference. April 14-17. Dunedin, New Zealand.
- Turner, M., Guilding, C. 2007. The hotel management contract stakeholder network: A discussion. The Accounting and Finance Association of Australia and New Zealand Conference. July 1-3, Surfers Paradise.
- Turner, M., Guilding, C. 2007. The hotel management contract stakeholder network: A discussion. The Council for Australian University Tourism and Hospitality Education Inc. Conference. February 10-13, Sydney.
- Turner, M. 2007. CapEx and the FF&E reserve: Implications for earnings management in management contract operated hotels. The Council for Australian University Tourism and Hospitality Education Inc. Conference. February 10-13, Sydney.
- Turner, M., Alagiah, R. 2004. The interface of people and accounting: The case of Queensland sugar plantations, 1859-1960. 10th World Congress of Accounting Historians. August 1-5, St. Louis/Oxford.
Distinctions
- 2005-2008 Australian Postgraduate Award (APA)
- 2005-2008 Griffith Business School PhD Top-Up Scholarship
- 2005-2008 Sustainable Tourism Cooperative Research Centre Supplementary Scholarship
- 2005 Griffith University Medal for BBus Honours
- 2003 Griffith Business School Honours Scholarship
- 2000-2003 Griffith University Award for Academic Excellence
- 2002 Outstanding Performance Award for Academic Excellence
- 2001 McGraw-Hill Business Finance Award
- 2001 Outstanding Performance Award for Academic Excellence
- 2001 Lifetime Membership to Golden Key International Honour Society
Academic Cluster
Accounting and Accountability
