Business School

Dr Michael Turner

Senior Lecturer
School of Business
+61 7 334 68071
Room 444, Colin Clark Building, St. Lucia Campus
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Researcher biography

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

  • Strategic management accounting & analytics – capital budgeting, cost systems, competitor intelligence, AI pricing

  • Corporate & climate‑related disclosure – economic consequences of ESG reporting

  • Ethical decision‑making & governance – whistle‑blowing incentives, fraud deterrence

  • 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

  • Academic Program Review Lead (2023 – mid 2025).

    • 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.

    • 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.

  • Implementation Plan Leader (mid 2025 – mid 2028).

    • Leading cross‑disciplinary teams to design cohort‑specific advanced courses and new industry‑embedded learning experiences.

    • Monitoring key performance indicators—retention, satisfaction, graduate destinations—so that curricular changes translate into measurable impact.

  • Continuous quality assurance.

    • Conducts targeted course audits to recalibrate marking guides, assessment weightings and learning resources, and mentors coordinators through change processes.

Publications

Book Chapters (4)
Journal Articles (30)

Book Chapters

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.
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.
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
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

Journal Articles

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
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.
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
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
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
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.
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
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
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
Calderon, Thomas, Hesford, James W., Pizzini, Mina and Turner, Michael J. (2019). Lone Star Lodging. IMA Educational Case Journal, 12 (3)
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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