Higher Education

Professor Michael Tse





Head, Department of Accounting

Qualification abbreviations

BA GradCertHigherEd MCom PhD CA FCMA MACS CP


Michael Tse is a Professor and Head of the Department of Accounting at Holmes Institute. His teaching and research interests are in the areas of management accounting, information systems, electronic commerce and higher education. He is the editor-in-chief of Management Accounting Frontiers and has served as ad hoc reviewer for accounting and information systems journals including Accounting and Business Research, Australasian Journal of Information Systems, Accounting Research Journal and Journal of Internet Commerce.

Michael is a member of Chartered Accountants Australia and New Zealand, Institute of Certified Management Accountants and Australian Computer Society. Currently, he is the Global Chairman of the Institute of Certified Management Accountants.

Teaching areas

  • Management Accounting
  • Information Systems


  • Chartered Accountants Australia and New Zealand
  • Institute of Certified Management Accountants
  • Australian Computer Society


Lu, C., Sridharan, V. G., and M. Tse, 2016, Implementation of the Activity-Based Costing Model for a Farm: An Australian Case, Journal of Applied Management Accounting Research, Vol. 14 (2), pp. 29-36

Ratnatunga, J., Tse, M., and D. Wahyuni, 2015, Societal Role Expectations of Management Accounting Professionals: An Australian Study, Advances in Management Accounting, Vol. 25, pp. 29-48

Tse, M., 2014, Managing ICT Costs in E-Commerce Organizations with the Time-Driven Activity-Based Costing Model: A Note, Academy of Taiwan Business Management Review, Vol. 10 (3), pp. 147-155

Wee, S., Foong, S. and M. Tse, 2014, Management Control Systems and Organisational Learning: The Effects of Design and Use, Accounting Research Journal, Vol. 27 (2), pp. 169-187

Ratnatunga, J., Tse, M., and K. Balachandran, 2012, Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers, The International Journal of Accounting, Vol. 47 (3), pp. 281-301

Tse, M., and M. Gong, 2012, Online Communities and Commercialization of Chinese Internet Literature, Journal of Internet Commerce, Vol. 11 (2), pp. 100-116

Tse, M., 2012, Vanishing E: The Decline of E-Commerce Discipline in Australia, Human IT, Vol. 11 (3), pp. 88-106

Mohd Yusof @ Ghani, N., Wee, S., Abdul Rahman, I., Omar, N., and M. Tse, 2012, Style of Information Usage and Use of Accounting Information: A Malaysian Study, Asian Review of Accounting, Vol. 20 (1), pp. 20-33

Tse, M., 2011, Antecedents and Consequences of Cost Information Usage in Decision Making, Advances in Management Accounting, Vol. 19, pp. 205-223

Tse, M., and M. Gong, 2009, Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models, Journal of Applied Management Accounting Research, Vol. 7 (2), pp. 41-54

Gong, M. and M. Tse, 2009, Pick, Mix or Match? A Discussion of Theories for Management Accounting Research, Journal of Accounting, Business and Management, Vol. 16 (2), pp. 54-66

Tse, M. and M. Gong, 2008, The Troubled Twins: Differentiating e-business and e-commerce, Deakin Business Review, Vol. 1 (2), pp. 39-43

Tse, M., 2008, Perceptions of E-Commerce as an Academic Discipline in Australian Universities, Journal of Applied Management Accounting Research, Vol. 6 (1), pp. 59-74

Tse, M., 2007, Adopting Time-Driven Activity-Based Costing Model for IT Cost Management in E-Commerce Organizations, Proceedings of IADIS International Conference e-Commerce 2007, Algarve, Portugal

Tse, M., 2005, The e-Factor, Monash Business Review, Vol.1 (2), pp. 46-47

Tse, M., 2005, E-Definitions: Rethink, Review and Redefine, Proceedings of International Conference on E-commerce 2005, Subang USJ, Malaysia

Tse, M., 2004, E-Definitions: A Value-Centric Approach, Proceedings of International Business Research Conference 2004, Melbourne, Australia