
Overview
Background
Dr Michael Turner
Senior Lecturer in Accounting
Program Convenor, Bachelor of Advanced Business (Honours)
Dr Michael J. Turner is a Senior Lecturer in Accounting and Program Convenor for the Bachelor of Advanced Business (Honours) at The University of Queensland Business School. He holds a PhD in Accounting, a Bachelor of Business (First Class Honours) and a Graduate Certificate in Research Management.
Michael’s scholarship explains how decision‑oriented accounting information—and the management controls that create and communicate it—influence strategic, ethical and climate‑related choices across diverse organisations. He has authored 30‑plus peer‑reviewed articles (5 A★, 19 A ABDC; two FT 50), attracting 437 Scopus citations and an h‑index of 12 (as at June 2025). His projects have been funded by Chartered Accountants Australia & New Zealand, the German Research Foundation and the Australian Accounting Standards Board, and practitioner outlets such as Strategic Finance, HospitalityNet and the Council on Business & Society have featured his applied insights.
Research interests
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Strategic management accounting & analytics – capital budgeting, cost systems, competitor intelligence, AI pricing
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Corporate & climate‑related disclosure – economic consequences of ESG reporting
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Ethical decision‑making & governance – whistle‑blowing incentives, fraud deterrence
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Accounting education & technology – data‑analytics pedagogy with Python and R
A unifying question threads these streams together: How can accounting systems create and communicate information that drives smarter and more responsible business decisions?
Teaching & Program Leadership
Teaching. Michael coordinates management‑accounting courses that consistently receive outstanding teacher ratings in the mid‑ to high‑4s out of 5 . His Python‑ and R‑based cases have won international awards and are adopted worldwide.
Program leadership. As Program Convenor he applies a business‑analyst mindset—interrogating enrolment trends, assessment data and employer feedback—to steer evidence‑based improvements in curriculum design, assessment integrity and student experience.
Engagement & Service – Program Convenor spotlight
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Academic Program Review Lead (2023 – mid 2025).
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Directed the first comprehensive review of UQ’s flagship Bachelor of Advanced Business (Honours) since its 2018 launch, coordinating faculty, students, alumni and external reviewers.
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Delivered a data‑rich report mapping enrolment patterns, graduate outcomes and financial sustainability, and set a strategic agenda for work‑integrated learning, first‑year cohort building and program distinctiveness.
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Implementation Plan Leader (mid 2025 – mid 2028).
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Leading cross‑disciplinary teams to design cohort‑specific advanced courses and new industry‑embedded learning experiences.
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Monitoring key performance indicators—retention, satisfaction, graduate destinations—so that curricular changes translate into measurable impact.
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Continuous quality assurance.
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Conducts targeted course audits to recalibrate marking guides, assessment weightings and learning resources, and mentors coordinators through change processes.
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Availability
- Dr Michael Turner is:
- Available for supervision
Fields of research
Qualifications
- Bachelor of Business (Administration), Griffith University
- Postgraduate Diploma in Research Methods, Southern Cross University
- Doctor of Philosophy, Griffith University
Research interests
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Capital Budgeting
Human behaviour, such as escalation of commitment and biasing of capital budgeting cash flow forecasts. Including both the preparer of the capital budgeting proposal, and the reviewer of those proposals.
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Professional Skepticism
Experimental research around the role of both state and trait professional skepticism on the decision-making of professional accountants.
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CSR Disclosure
Examining the value both firms and shareholders attach to financial, social and environmental disclosures. Also, the impact of regulation on such value.
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Management accounting applications for the hospitality industry
Particularly interested in hotels mediated by a management contact. For example, a hotel owner and a hotel operator.
Works
Search Professor Michael Turner’s works on UQ eSpace
2025
Journal Article
Using Python in management accounting: Monte Carlo simulation for cost-volume-profit analysis
Hesford, James W., Pizzini, Mina, Turner, Michael J. and Vargus, Mark (2025). Using Python in management accounting: Monte Carlo simulation for cost-volume-profit analysis. Issues in Accounting Education, 1-17. doi: 10.2308/issues-2023-065
2023
Journal Article
Kunapipi Gardens: a case study of transfer pricing in a service industry context
Hesford, James W., Thomas Jr., Charles R. and Turner, Michael J. (2023). Kunapipi Gardens: a case study of transfer pricing in a service industry context. IMA Educational Case Journal, 16 (4) 4, 1-6.
2023
Journal Article
Incorporating data analytics in management accounting: A teaching case on cost estimation
Hesford, James W., Pizzini, Mina and Turner, Michael J. (2023). Incorporating data analytics in management accounting: A teaching case on cost estimation. Issues in Accounting Education, 39 (2), 1-17. doi: 10.2308/ISSUES-2022-064
2023
Journal Article
A framework for integrating “R” programming into the accounting curriculum
Calderon, Thomas G., Hesford, James W. and Turner, Michael J. (2023). A framework for integrating “R” programming into the accounting curriculum. Advances in accounting education: teaching and curriculum innovations, 26, 209-232. doi: 10.1108/s1085-462220220000026012
2023
Journal Article
Are shareholders willing to pay for financial, social and environmental disclosure? A choice-based experiment
De Villiers, Charl, Cho, Charles H., Turner, Michael J. and Scarpa, Riccardo (2023). Are shareholders willing to pay for financial, social and environmental disclosure? A choice-based experiment. European Accounting Review, 32 (1), 1-28. doi: 10.1080/09638180.2021.1944890
2022
Journal Article
Kunapipi Gardens: transfer pricing in the service industry
Hesford, James W., Turner, Michael James and Thomas, Charles R. Jr. (2022). Kunapipi Gardens: transfer pricing in the service industry. Strategic Finance, 104 (2), 48-55.
2022
Journal Article
Azure Lodging, Inc.: a case study on capital budgeting with capital rationing in a service industry context
Burkert, Michael, Calderon, Thomas, Hesford, James W. and Turner, Michael James (2022). Azure Lodging, Inc.: a case study on capital budgeting with capital rationing in a service industry context. Issues in Accounting Education, 37 (2), 67-89. doi: 10.2308/issues-18-117
2020
Journal Article
The effect of integrated reporting quality on market liquidity and analyst forecast error
Zúñiga, Felipe, Pincheira, Roxana, Walker, Julie and Turner, Michael (2020). The effect of integrated reporting quality on market liquidity and analyst forecast error. Accounting Research Journal, 33 (4/5), 635-650. doi: 10.1108/arj-07-2019-0145
2020
Journal Article
Financial consequences of competitive set choice
Hesford, James, Hoffmann, Kelly, Mangin, Nicolas and Turner, Michael J. (2020). Financial consequences of competitive set choice. International Journal of Hospitality Management, 86 102453, 102453. doi: 10.1016/j.ijhm.2020.102453
2019
Journal Article
Lone Star Lodging
Calderon, Thomas, Hesford, James W., Pizzini, Mina and Turner, Michael J. (2019). Lone Star Lodging. IMA Educational Case Journal, 12 (3)
2019
Journal Article
The impact of renovation capital expenditure on hotel property performance
Turner, Michael J. and Hesford, James W. (2019). The impact of renovation capital expenditure on hotel property performance. Cornell Hospitality Quarterly, 60 (1), 25-39. doi: 10.1177/1938965518779538
2019
Book Chapter
Capital budgeting: Planning for long-term asset expenditure: Theory
Hesford, James W. and Turner, Michael J. (2019). Capital budgeting: Planning for long-term asset expenditure: Theory. Hospitality Finance and Accounting: Essential Theory and Practice. (pp. 110-128) edited by Rob van Ginneken. Abingdon, Oxon: Routledge.
2019
Book Chapter
Finance and accounting in food and beverage: Theory
James W. Hesford, Michael J. Turner and Craig M. Milner (2019). Finance and accounting in food and beverage: Theory. Hospitality Finance and Accounting: Essential Theory and Practice. (pp. 71-92) edited by Rob van Ginneken. Abingdon, Oxon: Routledge.
2019
Journal Article
Competitor monitoring and revenue performance: Evidence from the hospitality industry
Hesford, James W., Turner, Michael J., Mangin, Nicolas, Thomas, Charles R. and Hoffmann, Kelly (2019). Competitor monitoring and revenue performance: Evidence from the hospitality industry. Advances in Management Accounting, 31, 1-22. doi: 10.1108/s1474-787120190000031002
2018
Journal Article
Is a uniform approach to whistle-blowing regulation effective? Evidence from the United States and Germany
Lee, Gladys, Pittroff, Esther and Turner, Michael J. (2018). Is a uniform approach to whistle-blowing regulation effective? Evidence from the United States and Germany. Journal of Business Ethics, 163 (3), 553-576. doi: 10.1007/s10551-018-4023-y
2018
Journal Article
The impact of financial incentives and perceptions of seriousness on whistleblowing intention
Andon, Paul, Free, Clinton, Jidin, Radzi, Monroe, Gary S. and Michael Turner (2018). The impact of financial incentives and perceptions of seriousness on whistleblowing intention. Journal of Business Ethics, 151 (1), 165-178. doi: 10.1007/s10551-016-3215-6
2018
Journal Article
The role of hotel owners across different management and agency structures
Hodari, Demian, Turner, Michael J., Sturman, Michael C. and Nath, Dushyant (2018). The role of hotel owners across different management and agency structures. International Journal of Hospitality and Tourism Administration, 21 (1), 92-113. doi: 10.1080/15256480.2018.1429342
2018
Journal Article
Incentives and monitoring: impact on the financial and non-financial orientation of capital budgeting
Turner, Michael J. and Coote, Leonard V. (2018). Incentives and monitoring: impact on the financial and non-financial orientation of capital budgeting. Meditari Accountancy Research, 26 (1), 122-144. doi: 10.1108/MEDAR-02-2017-0117
2017
Journal Article
Precursors to the financial and strategic orientation of hotel property capital budgeting
Turner, Michael J. (2017). Precursors to the financial and strategic orientation of hotel property capital budgeting. Journal of Hospitality and Tourism Management, 33, 31-42. doi: 10.1016/j.jhtm.2017.09.004
2017
Journal Article
Hotel property performance: the role of strategic management accounting
Turner, Michael J., Way, Sean A., Hodari, Demian and Witteman, Wiarda (2017). Hotel property performance: the role of strategic management accounting. International Journal of Hospitality Management, 63 (May), 33-43. doi: 10.1016/j.ijhm.2017.02.001
Supervision
Availability
- Dr Michael Turner is:
- Available for supervision
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Supervision history
Current supervision
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Doctor Philosophy
Integrating Business Intelligence in Exploring Decision Biases in Competitor Analysis within Strategic Management Accounting
Principal Advisor
Other advisors: Associate Professor Sergeja Slapnicar
Completed supervision
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2019
Doctor Philosophy
The Incentives of Non-GAAP Earnings Disclosure in the Presence of Transitory Items and Institutional Changes
Associate Advisor
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2018
Doctor Philosophy
Integrated reporting: Economic incentives for disclosure and assurance
Associate Advisor
Media
Enquiries
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