DrBelete Jember (Bj) Bobe

My research is situated within the field of Management Control Systems (MCS) and focuses on the design, implementation, and consequences of control practices in complex organisational environments. My work examines performance measurement systems, the Balanced Scorecard, Total Quality Management, accountability, governance, sustainability, and activity-based funding (ABF), with particular attention to how these mechanisms shape decision-making, resource allocation, organisational performance, and accountability across both public- and private-sector settings. By conceptualising management controls as both technical systems and socially embedded practices, my research provides nuanced insights into how control systems influence behaviour, incentives, and strategic outcomes.

Looking forward, my research agenda focuses on two interconnected streams. First, in activity-based funding, I examine how ABF information is interpreted, translated, and used by managers and clinicians in practice, with particular emphasis on how it shapes decision-making, professional judgement, resource prioritisation, and accountability in healthcare settings. Rather than focusing on how ABF systems are developed, my interest lies in their behavioural and organisational consequences once implemented. Second, in sustainability, I investigate the nexus between management accounting and sustainability practice, exploring how organisations translate ESG commitments into measurable and actionable performance systems. A key emerging component of this stream is the analysis of job advertisements to identify evolving skill requirements, professional expectations, and the growing integration of sustainability competencies within management accounting roles. Together, these research directions contribute to theory development while offering practical insights for more accountable, responsive, and sustainability-oriented organisations.

My current research interests are:

• Activity-based funding
• Sustainability accounting
• Management control systems
• Performance management systems
• Experiential learning
• Attributes of effective teaching in accounting education