
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
2017
Journal Article
Do government administered financial rewards undermine firms’ internal whistle-blowing systems? A Pitch
Lee, Gladys and Turner, Michael (2017). Do government administered financial rewards undermine firms’ internal whistle-blowing systems? A Pitch. Accounting Research Journal, 30 (1), 6-11. doi: 10.1108/ARJ-07-2016-0087
2017
Journal Article
Discrete choice experiments: A research agenda for experimental accounting
Turner, Michael J. and Coote, Leonard V. (2017). Discrete choice experiments: A research agenda for experimental accounting. Meditari Accountancy Research, 25 (1), 158-182. doi: 10.1108/MEDAR-07-2016-0068
2017
Journal Article
How hotel owner-operator goal congruence and GM autonomy influence hotel performance
Hodari, Demian, Turner, Michael J. and Sturman, Michael C. (2017). How hotel owner-operator goal congruence and GM autonomy influence hotel performance. International Journal of Hospitality Management, 61, 119-128. doi: 10.1016/j.ijhm.2016.11.008
2016
Book Chapter
Entry modes: management contract
Turner, Michael J., Hodari, Demian and Blal, Ines (2016). Entry modes: management contract. The Routledge handbook of hotel chain management. (pp. 157-170) edited by Stanislav Invanov, Maya Invanova and Vincent Magnini. Abingdon, Oxon, United Kingdom: Routledge. doi: 10.4324/9781315752532-22
2016
Book Chapter
Selecting a partner hotel by the chain
Blal, Inès, Hodari, Demian and Turner, Michael J. (2016). Selecting a partner hotel by the chain. The Routledge handbook of hotel chain management. (pp. 205-215) edited by Maya Ivanova, Stanislav Ivanov and Vincent P. Magnini. London, United Kingdom: Routledge. doi: 10.4324/9781315752532-26
2015
Journal Article
Sporting clubs and scandals – Lessons in governance
Phat, Thai Huu, Birt, Jacqueline, Turner, Michael J. and Fenech, Jean-Pierre (2015). Sporting clubs and scandals – Lessons in governance. Sport Management Review, 19 (1), 69-80. doi: 10.1016/j.smr.2015.08.003
2014
Journal Article
An investigation of big five personality and propensity to commit white-collar crime
Turner, Michael J. (2014). An investigation of big five personality and propensity to commit white-collar crime. Advances in Accounting Behavioral Research, 17, 57-94. doi: 10.1108/S1475-1488_2014_0000017002
2014
Journal Article
An investigation of Australian and New Zealand hotel ownership
Turner, Michael J. and Guilding, Chris (2014). An investigation of Australian and New Zealand hotel ownership. Journal of Hospitality and Tourism Management, 21, 76-89. doi: 10.1016/j.jhtm.2014.08.003
2013
Journal Article
Capital budgeting implications arising from locus of hotel owner/operator power
Turner, Michael James and Guilding, Chris (2013). Capital budgeting implications arising from locus of hotel owner/operator power. International Journal of Hospitality Management, 35, 261-273. doi: 10.1016/j.ijhm.2013.06.011
2013
Journal Article
Hotel management contracts: a particularly rich research context
Turner, Michael J. (2013). Hotel management contracts: a particularly rich research context. Journal of Hotel & Business Management, 2 (1), 1000e107.1-1000e107.1. doi: 10.4172/2169-0286.1000e107
2012
Journal Article
Factors affecting biasing of capital budgeting cash flow forecasts: evidence from the hotel industry
Turner, Michael J. and Guilding, Chris (2012). Factors affecting biasing of capital budgeting cash flow forecasts: evidence from the hotel industry. Accounting and Business Research, 42 (5), 519-545. doi: 10.1080/00014788.2012.670405
2011
Journal Article
An investigation of the motivation of hotel owners and operators to engage in earnings management
Turner, Michael J. and Guilding, Chris (2011). An investigation of the motivation of hotel owners and operators to engage in earnings management. Qualitative Research in Accounting and Management, 8 (4), 358-381. doi: 10.1108/11766091111189882
2010
Journal Article
Accounting for the furniture, fittings and equipment reserve in hotels
Turner, Michael J. and Guilding, Chris (2010). Accounting for the furniture, fittings and equipment reserve in hotels. Accounting and Finance, 50 (4), 967-992. doi: 10.1111/j.1467-629X.2010.00347.x
2010
Journal Article
Hotel management contracts and deficiencies in owner-operator capital expenditure goal congruency
Turner, Michael J. and Guilding, Chris (2010). Hotel management contracts and deficiencies in owner-operator capital expenditure goal congruency. Journal of Hospitality and Tourism Research, 34 (4), 478-511. doi: 10.1177/1096348010370855
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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