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Rodney Coyte

Rodney Coyte

BCom(Hons) Melb.; MCom(Hons) PhD UNSW
Senior Lecturer

Rm 335
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 8615
Fax +61 2 9351 6638
rodney.coyte@sydney.edu.au

Bio

Dr Rodney Coyte CPA CA is a Senior Lecturer in Accounting and currently holds the position of Program Director for the Master of Professional Accounting at the University of Sydney Business School. Prior to joining the University of Sydney in 2006 he was at the Australian School of Business at the University of New South Wales. Rodney has a PhD in Accounting and a Master of Commerce (honours) from the University of New South Wales, and an honours degree in Commerce from the University of Melbourne.

Rodney’s research explores how management accounting practice can create valuable outcomes for organisations. His research examines the effects of management control systems, including performance management systems, on the alignment of decision making and behaviour with strategic goals.

Rodney’s teaching focuses on the design and application of management control systems and performance management systems to create enterprise value and he has developed units of study in Strategic Resource Management and Managing Organizational Resources. He has published a book on shareholder value creation.

As Program Director for the Master of Professional Accounting Program, Rodney has focused on curriculum development that is relevant to contemporary practice and provides technical skills for Professional Accountants. He takes an innovative approach in his leadership of this Program, positioning the University of Sydney’s accounting education to prepare students for the future of business. This includes the creation of intra-curricula and extra-curricula opportunities for students to ensure job readiness and strong inter-personal skills that, coupled with their technical expertise and business insight, will make them valuable members of the business community.

Rodney’s work has been published in high ranking accounting journals such as Management Accounting Researchand Financial Accountability and Management. He also reviews for leading journals including Accounting, Auditing and Accountability Journal, Abacus, The Journal of Management Accounting Research, Journal of Business Research and Qualitative Research in Management Accounting.

Before commencing his academic career Rodney managed business operations as an Information Technology Manager and conducted strategic and operational planning as a Business Planning Manager with the global FMCG enterprise, the Mars Corporation. He also has extensive experience in information technology consulting, management consulting and the provision of management education to a diverse range of organisations in Australia and South East Asia.

Research Interests

Dr Rodney Coyte focuses on research exploring how management accounting practice can create valuable outcomes for organisations. His PhD fieldwork research examined how enabling management control systems could empower non-management operations employees, finding that particular design attributes could encourage knowledge development and better align decision making and behaviour with organisational goals.

Rodney’s current research examines the effects of management control systems, including performance management systems (PMS), on organisational outcomes. Rodney uses both field studies and behavioural experiment methods to collect data for analysis and interpretation.

Rodney’s work contributes to knowledge through two interrelated themes. The first examines the effect of management control system and incorporated incentive compensation system design, on difficult to contract activities such as knowledge sharing and development. Recent work in this area has used behavioural experiments to test the effect of incentive compensation system design and strategy maps on behaviour. Results show that certain combinations encourage both knowledge sharing and willingness to help other employees to achieve organisational goals. In a field setting, a case study funded by Chartered Accountants Australia and New Zealand has been conducted in a global enterprise showing how incentive compensation scheme design can help overcome structural impediments to organisational knowledge development.

Rodney has pursued the second theme, examining the effects of management control systems on financial resource allocation decisions through fieldwork examining grant funding by philanthropic organisations to charities and experiments to examine capital investment projects. Preliminary results of the latter indicate that engaging external consultants to make decisions about project continuation can produce different results from using internal employees to assess such projects and that states of emotion can also influence recommendations relating to project continuance.

Rodney has successfully supervised a PhD candidate as well as a number of honours students to research project completion.

2016

6
Conference Proceeding/s

Loh C, Coyte R and Cheng M 2016 'Examining the Effect of Mood on Third Party Evaluation of Capital Investment Projects', American Accounting Association 2016 Management Accounting Section Meeting, Dallas, United States, 9th January 2016

2015

5
Conference Paper/s

Coyte R and Cheng M 2015 'Enabling MCS, Situated Learning and Intellectual Capital Development', 10th Conference of the European Network for Research in Organizational and Accounting Change, Galway, Ireland, 4th June 2015

2014

4
Journal Article/s

Cheng MM and Coyte R 2014 'The effects of incentive subjectivity and strategy communication on knowledge-sharing and extra-role behaviours', Management Accounting Research (Special Issue: Emerging issues in performance measurement), vol.25:2, pp. 119-30 [Link]

5
Conference Paper/s

Loh C, Coyte R and Cheng M 2014 'The Effect of Mood on Third Party Evaluation of Capital Investment Projects: an Escalation of Commitment Context', American Accounting Associaton 2014 Accounting, Behavior and Organization Conference, Philadelphia, United States, 25th October 2014

6
Conference Proceeding/s

Loh C, Coyte R and Cheng M 2014 'A closer look at the meaning behind ‘how are you feeling?’: Examining the effect of mood on third party evaluation of capital investment projects', Proceedings of the Accounting and Finance Association of Australia and New Zealand AFAANZ Conference 2014, Auckland, New Zealand, 8th July 2014

10
Report/s

Cheng M and Coyte R 2014 'Above and beyond: How subjective bonus schemes boost extra-role behaviour', Report prepared by the Australian School of Business – 14 July [Link]

Coyte R and Cheng M 2014 'Incentive Scheme Design', Report for the Institute of Chartered Accountants [Link]

2013

4
Journal Article/s

Coyte R, Rooney J and Phua B 2013 'The Impossibility of Philanthropic Funding Decisions: The Australian Non-Government Funder Experience', Financial Accountability and Management (Special Issue: The Primacy and Complexity of Government Accounting), vol.29:4, pp. 397-418 [Link]

2012

4
Journal Article/s

Coyte R, Ricceri F and Guthrie J 2012 'The Management of Knowledge Resources in SMEs: An Australian Case Study', Journal of Knowledge Management, vol.16:5, pp. 789-807 [Link]

5
Conference Paper/s

Coyte R 2012 'Enabling Management Control Systems, Situated Learning and Intellectual Capital Development', 8th Conference on New Directions in Management Accounting, Brussels, Belgium, 14th December 2012

Loh C, Cheng M and Coyte R 2012 'The effect of third party consultant type and the nature of role assignment on reporting escalation of commitment', American Accounting Association’s Accounting, Behavior and Organization Section Mid-Year Conference 2012, Atlanta, United States, 6th October 2012

2011

2
Book Section/s

Ricceri F, Guthrie J and Coyte R 2011 'The Management of Knowledge Resources within Private Organisations: Some European "Better Practice" Illustrations' in Knowledge Management for Process, Organisational and Marketing Innovation: Tools and Methods, ed. E O’Brien, S Clifford and M Southern , IGI Global, Hershey, United States, pp. 36-60

4
Journal Article/s

Oliver G and Coyte R 2011 'Engendering Learning Engagement in a Diverse Cohort: A Reflection', Accounting Research Journal, vol.24:2, pp. 195-204

5
Conference Paper/s

Coyte R 2011 'Stimulating Situated Learning for Intellectual Capital Formation', 8th European Network for Research in Organisational and Accounting Change ENROAC Conference, Lisbon, Portugal, 3rd June 2011

2010

4
Journal Article/s

Coyte R, Emsley D and Boyd D 2010 'Examining Management Accounting Change as Rules and Routines: The Effect of Rule Precision', Australian Accounting Review, vol.20:2, pp. 96-109

Oliver G and Coyte R 2010 'Learning for Living: Using Teams for Student Centred Learning', Synergy:30-July, pp. 48-56

6
Conference Proceeding/s

Coyte R and Oliver G 2010 'An Internationalisation Pilot to Enhance Educational Outcomes in the Master of Professional Accounting', Proceedings of the Internationalising Learning and Teaching in Academic Settings - "Engagement, Collaboration and Sustainability", University of Sydney, Australia, 1st January 2010-31st December 2010

Cheng M and Coyte R 2010 'The effect of incentive scheme subjectivity and the communication of the strategic role of human-based intangible asset on knowledge sharing and extra-role behaviours', Monash Forum on Management Accounting, Melbourne, Australia, 26th November 2010

Coyte R, Guthrie J and Ricceri F 2010 'The Management of Knowledge in SMEs: An Australian Case Study', Monash Forum on Management Accounting, Melbourne, Australia, 26th November 2010

Cheng M and Coyte R 2010 'The effect of incentive scheme subjectivity and the communication of the strategic role of human-based intangible asset on knowledge sharing and extra-role behaviours', Proceedings of the Accounting and Finance Association of Australia and New Zealand AFAANZ Conference 2010, Christchurch, New Zealand, 6th July 2010

Coyte R 2010 'Exploring Process: Understanding Phenomena Represented as Intellectual Capital', 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010

11
Seminar Paper/s

Coyte R and Oliver G 2010 'Addressing Learning Issues in International Student Cohorts to Enhance Educational Outcomes in the Master of Professional Accounting, The Accounting Foundation - University of Sydney Seminar Series 2010, Sydney, Australia, 03 March 2010

2009

2
Book Section/s

Coyte R 2009 'Framing Strategic Resource Management' in Practices, Profession and Pedagogy in Accounting – Essays in Honour of Bill Birkett, ed. J.Baxter and C.Poullaos, Sydney University Press, Sydney, Australia, pp. 286-318

5
Conference Paper/s

Coyte R, Guthrie J and Ricceri F 2009 'The Management of Knowledge in SMEs: An Australian Case Study', 1st Journal of Management and Governance Conference - "Governing Strategy and Knowledge: Tools and Methodologies", Venice, Italy, 10th October 2009

Coyte R, Guthrie J and Ricceri F 2009 'People at the Centre of the IC Debate: Management of Knowledge in SME’s', 7th European Network for Research in Organisational & Accounting Change ENROAC Annual Conference 2009 - Organisations & Sustainability, Dundee, United Kingdom, 25th June 2009

6
Conference Proceeding/s

Oliver G and Coyte R 2009 'Addressing learning issues in international student cohorts to enhance educational outcomes in the Master of Professional Accounting', Internationalising Learning and Teaching in Academic Settings: Engagement, Collaboration & Sustainability, University of Sydney, Australia, 23rd November 2009

2008

6
Conference Proceeding/s

Coyte R, Emsley D and Boyd D 2008 'Loose Coupling or Loose Interpretations? Management Accounting Practice as Rules and Routines Re-examined', 2008 Global Management Accounting Research Symposium (GMARS), Sydney, Australia, 13th June 2008

Coyte R, Emsley DAndrew Richard and Boyd D 2008 'Loose Coupling or Loose Interpretations? Management Accounting Practice as Rules and Routines Re-Examined', 31st Annual Congress of the European Accounting Association EAA 2008, Rotterdam, Netherlands, 25th April 2008

11
Seminar Paper/s

Coyte R 2008 'How Management Accounting Can Add value to the Merger and Acquisition Process, 2008 CPA Congress – Fresh Thinking, Real Success, Brisbane, Australia, 17 October 2008

2007

5
Conference Paper/s

Coyte R 2007 'Management Accounting Control Systems and Strategy Realization', 7th International Management Control Systems Research Conference, Paris, France, 14th September 2007

6
Conference Proceeding/s

Coyte R 2007 'Intangible Resource Mobilisation: A Process Perspective', Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, New Zealand, 10th July 2007

11
Seminar Paper/s

Coyte R, Emsley DAndrew Richard and Boyd D 2007 'Loose Coupling or Loose Interpretations: Management Accounting Practices as Rules and Routines Re-examined, The Accounting Foundation - University of Sydney Seminar Series 2007, Sydney, Australia, 21 November 2007

Coyte R 2007 'Intellectual Capital Development and Strategic Change: A Micro Analysis, The Accounting Foundation - University of Sydney Seminar Series 2007, Sydney, Australia, 29 June 2007

2006

6
Conference Proceeding/s

Coyte R 2006 'Strategic change and empowered teams: A micro-analysis of changes in knowing', 8th Interdisciplinary Perspectives on Accounting (IPA) Conference, Cardiff, United Kingdom, 12th July 2006

11
Seminar Paper/s

Coyte R 2006 'Strategic Change and Empowered Teams: A Micro-Analysis of Changes in Knowing, Organisational Discourse, Change & Strategy Group Seminar 2006, University of Sydney, Australia, 13 September 2006

1999

1
Book/s

Barbera M and Coyte R 1999 'Shareholder Value Demystified: An Explanation of Methodologies and Use', Australian Centre for Management Accounting Development-UNSW Press, Sydney, Australia

1996

1
Book/s

Bradley G, Coyte R and Booth P 1996 'Process Benchmarking and Value Chain Analysis in the Banking Industry: A Competitive Process Benchmarking Case Study', Australian Financial Markets Association

1995

1
Book/s

Coyte R 1995 'The Role of Management Accounting in the Emerging Team Approach to Work- Study Number 5', International Federation of Accountants

Recent Units Taught

  • ACCT5002 Managerial Accounting and Decision Making

    2017: S2,

  • ACCT6006 Advanced Managerial Accounting

    2017: S1,
    2016: S2,