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Towards Accounting Students Workplace Preparedness: A Unique Internship Approach, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements 2010 Swinburne University of Technology

Towards Accounting Students Workplace Preparedness: A Unique Internship Approach, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements

Faculty of Commerce - Papers (Archive)

Undergraduate accounting students would benefit from the combined learning approach of simultaneous classroom and workplace experience to better prepare them for the challenges of industry. In the absence of teachers, subjects and assessment, students need to know how to learn by reflecting on their workplace knowledge and skills, both for professional growth and development, and to adapt to an ever-changing workplace environment. This paper presents a unique internship programme for business students, focusing on their learning beyond the classroom. The Commerce Internship Programme (CIP) developed and implemented at the University of Wollongong, Australia, offers a model for enhancing student engagement ...


Learning Outside The Textbook: Accounting Students' Reflections In An Internship Programme, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements 2010 University of Wollongong

Learning Outside The Textbook: Accounting Students' Reflections In An Internship Programme, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements

Faculty of Commerce - Papers (Archive)

The opportunity to gain professional industry experience for accounting students whilst undertaking their undergraduate degree provides them with both a competitive edge in the marketplace and an opportunity to experience the activities undertaken in their chosen profession. Structured experiential learning programmes enables students the practical opportunity to apply their knowledge in an industry context and to reflect on their personal learning journey. This paper presents an innovative and flexible internship programme which based upon an e-learning framework fosters learning through reflection based assessments. Through a preliminary investigation, it is revealed that accounting students after undertaking this programme, reveal learning pertaining ...


Environmental Refugees: An Accountability Perspective, Stephanie Perkiss, Graham D. Bowrey, Nicholas J. Gill 2010 University of Wollongong

Environmental Refugees: An Accountability Perspective, Stephanie Perkiss, Graham D. Bowrey, Nicholas J. Gill

Faculty of Commerce - Papers (Archive)

Purpose: The purpose of this paper is to examine the increasing concern of the impact climate change on vulnerable nations, the creation of environmental refugees and the notion of government accountability towards addressing issues associated with supporting environmental refugees. Design/methodology/approach: The study is based on the Second Reading, in the Australian Federal Parliament, of the proposed Migration (Climate Refugees) Amendment Bill 2007 and the associated replies by the various political actors within the senate. The main method used to review this material is discourse analysis. Findings: The key finding from this initial review is that while all actors ...


Predicting Online Consumer Information Needs Using Heuristics, Robert G. Grant, Rodney J. Clarke, Elias Kyriazis 2010 University of Wollongong

Predicting Online Consumer Information Needs Using Heuristics, Robert G. Grant, Rodney J. Clarke, Elias Kyriazis

Faculty of Commerce - Papers (Archive)

This paper proposes a new approach to online behaviour modelling based on heuristic patterns of behaviour. Such patterns of behaviour reflect the consumer’s needs and limited information processing capabilities enabling more effective serving of information relevant to the consumer’s needs in real time. Using website interactivity or data exchange with consumers through a purchase process offers previously untapped opportunities for value cocreation. The paper concludes with an outline of the requisite research to implement a realtime, needs-based information serving system and the theoretical advances that are likely to be gained from such research.


Antecedents And Impacts Of Trust In Travel-Related Consumer-Generated Media, Kyung Hyan Yoo, Ulrike Gretzel 2010 Texas A&M University

Antecedents And Impacts Of Trust In Travel-Related Consumer-Generated Media, Kyung Hyan Yoo, Ulrike Gretzel

Faculty of Commerce - Papers (Archive)

This study investigated the factors influencing trust in travel-related CGM and the degree to which trust affects the benefits and impacts of using CGM when planning pleasure trips. An online survey of US Internet users was conducted with a total of 1170 individuals responding to questions regarding their perceptions and use of CGM for travel planning. The findings show that CGM use is widespread and that trust depends on the type of website on which the CGM is posted, perceptions of other CGM creators as well as CGM readers’ personality. Also, those who have greater trust in CGM report greater ...


Education Into Employment? Indonesian Women And Moving From Business Education Into Professional Participation, Ang Lindawati, Ciorstan J. Smark 2010 University of Ma Chung

Education Into Employment? Indonesian Women And Moving From Business Education Into Professional Participation, Ang Lindawati, Ciorstan J. Smark

Faculty of Commerce - Papers (Archive)

The purpose of this paper is to explore the issue of possible cultural and historical explanations of why Indonesian women’s higher participation in tertiary accounting studies has failed to lead to a commensurately higher participation in the upper echelons of public accounting careers. This paper has adopted the ideographic subjectivist approach which suggests that research should be culturally and historically informed. Women interviewed for this study repeatedly mentioned two cultural and historical barriers to their fuller participation in the public accounting profession. Firstly, it was noted that Javanese expectations of “proper” behavior in women did not lend itself to ...


Mapping The Archive: An Examination Of Research Reported In Ajll 2000-2005, Pauline J. Harris, Janice B. Turbill, Lisa K. Kervin, Kathryn Harden-Thew 2010 University of Wollongong

Mapping The Archive: An Examination Of Research Reported In Ajll 2000-2005, Pauline J. Harris, Janice B. Turbill, Lisa K. Kervin, Kathryn Harden-Thew

Faculty of Commerce - Papers (Archive)

Amidst commissioned research reports and policy reforms in literacy education, this paper examines research reported in the 2000–2005 archive of the Australian Journal of Language and Literacy (AJLL). This focus arises from the selective inclusion of literacy research in recent literacy education policy reform documents in Australia and overseas and the exclusion of other research, including research from this AJLL 2000/5 archive. Given the high national and international standing of AJLL, we felt it was timely and important to engage in a retrospective mapping exercise with this collection of research and critically examine its relationship to literacy education ...


Australians' Water Conservation Behaviours And Attitudes, Sara Dolnicar, A. Hurlimann 2010 University of Wollongong

Australians' Water Conservation Behaviours And Attitudes, Sara Dolnicar, A. Hurlimann

Faculty of Commerce - Papers (Archive)

The Australian water crisis can be addressed in many ways: ranging from increasing water conservation behaviours to minimize demand, through to producing water through large scale water augmentation projects. Due to the extended drought experienced in many locations across Australia in recent years, there has been a recent focus on developing wastewater recycling and seawater desalination plants. While this is an important measure for emergency water supply, water conservation should still play a major role in reducing demand for water. The aim of this study is to provide much-needed empirical data about Australian attitudes towards water conservation, and their water ...


The Influence Of Jeremy Bentham On Recent Public Sector Financial Reforms, Graham Bowrey, Ciorstan J. Smark 2010 University of Wollongong

The Influence Of Jeremy Bentham On Recent Public Sector Financial Reforms, Graham Bowrey, Ciorstan J. Smark

Faculty of Commerce - Papers (Archive)

Jeremy Bentham’s (1748 – 1832) work while vast is generally considered to be based primarily on economics, law, social control, public administration and public interest. His most notable contributions are in the areas of utilitarianism, a moral theory where the correct action is one which produces the greatest amount of happiness or least amount of pain for the greatest number of people, and the use of a system of constant surveillance, panopticon, to internalise the desired behaviour of individuals. Bentham also made significant contributions to public sector financial accountability through his work on the principle of publicity where he outlined ...


Local Government Investing: A Form Of Gambling?, Gregory Jones, Graham D. Bowrey 2010 University of Wollongong

Local Government Investing: A Form Of Gambling?, Gregory Jones, Graham D. Bowrey

Faculty of Commerce - Papers (Archive)

Currently in the state of New South Wales (NSW) local government councils have the authority to invest ratepayers‟ money. At the end of 2006-07 financial year local councils in NSW had invested $590 million dollars in structured financial products such as collateralised debt obligations (CDO). Six months later the market value of these investments dropped $200 million to $390 million. In the light of these significant losses the NSW state government commissioned a review of the financial investments of NSW local councils to be undertaken. The Review, Cole Report, published in 2008 found that while acting within the parameters of ...


An Examination Of Csr Assurance Reports Of Equator Principles Signatories, Chi Fun Freda Hui, Graham D. Bowrey 2010 University of Wollongong

An Examination Of Csr Assurance Reports Of Equator Principles Signatories, Chi Fun Freda Hui, Graham D. Bowrey

Faculty of Commerce - Papers (Archive)

Purpose: To undertake a review of the assurance reports, prepared by audit firms and non-audit firms, on the CSR performance and management reporting disclosures of a specific sample of Equator Principles signatory banks.

Design/methodology/approach: This paper is based on an initial examination of assurance reports of CSR reporting disclosures of a group of banks who are signatories of the Equator Principles. Rudimentary content analysis has been used to identify the differences in the structure of the titles, number of words and focus of these CSR reporting disclosures assurance reports.

Findings: The key finding from this initial review is ...


Measuring Technical Inefficiency Factors For Thai Listed Manufacturing Enterprises: A Stochastic Frontier (Sfa) And Data Envelopment Analysis (Dea), Yot Amornkitvikai, Charles Harvie 2010 University of Wollongong

Measuring Technical Inefficiency Factors For Thai Listed Manufacturing Enterprises: A Stochastic Frontier (Sfa) And Data Envelopment Analysis (Dea), Yot Amornkitvikai, Charles Harvie

Faculty of Commerce - Papers (Archive)

This study employs stochastic frontier analysis (SFA) and two-stage DEA approaches to predict firm technical efficiency and analyse an inefficiency effects model for overall Thai listed manufacturing sector enterprises including sub-listed manufacturing sector enterprises using an unbalanced panel data for 178 Thai listed manufacturing enterprises over the period 2000 to 2008. Both estimation approaches are found to produce consistent results for overall Thai listed manufacturing sector enterprises. For sub-listed manufacturing sector enterprises both approaches empirically find quite consistent results in coefficient signs, but significance results from both estimation approaches may be different. Focusing on overall Thai listed enterprises both approaches ...


User Perceived Service Quality Of M-Health Services In Developing Countries, Shahriar Akter, John D'Ambra, Pradeep Ray 2010 University of Wollongong

User Perceived Service Quality Of M-Health Services In Developing Countries, Shahriar Akter, John D'Ambra, Pradeep Ray

Faculty of Commerce - Papers (Archive)

Health challenges present arguably the most significant barrier to sustainable global development. The introduction of ICT in healthcare, especially the application of mobile communications, has created the potential to transform healthcare delivery by making it more accessible, affordable and effective across the developing world. However, there is growing concerns about the quality of such services with regard to the robustness of the service delivery platform, knowledge and competence of the provider, privacy and security of information and above all, their effects on satisfaction, future use intentions and quality of life. The aim of this paper is to explore, analyze and ...


Privatisation And Marketisation Of Indonesian Public Universities : A Systematic Review Of Student Choice Criteria Literature, Andriani Kusumawati 2010 University of Wollongong

Privatisation And Marketisation Of Indonesian Public Universities : A Systematic Review Of Student Choice Criteria Literature, Andriani Kusumawati

Sydney Business School - Papers

The transformation of higher education from the dependency on government funding to the competitive funding market indicates that universities have to compete for students in the recruitment markets. As the result, the motivating factors for students in choosing a university have undergone change also and the role of marketing in student recruitment has increasingly important. This study approach has entailed systematically searching, collecting and reviewing of the pertinent and recent literature from relevant databases. The purpose of this systematic review is to explore the nature of the privatisation and marketisatisation of higher education especially in the student choice context. The ...


Leading Creative People: Lessons From Advertising Guru Jacques Séguéla, Christophe Haag, Jean-François Coget 2010 EMLYON Business School

Leading Creative People: Lessons From Advertising Guru Jacques Séguéla, Christophe Haag, Jean-François Coget

Management, HR and Information Systems

In this article, we explore perspectives on how to lead creative people through examples from a practitioner. We interviewed iconic French advertising guru Jacques Séguéla, Chief Communication Officer of Havas, France’s second largest and the world’s sixth largest advertising and communication company, who leads 800 designers worldwide. Séguéla is famous for creating successful advertising and political campaigns, and authoring numerous best-selling books on advertising. Through a series of real-life anecdotes, Séguéla talks about the importance of emotions, emotional intelligence, action, and intuition in leading creative people. Following the interview, we discuss some of Séguéla’s key assertions in ...


Decomposing The Effects Of Organizational Memory On Marketing Implementation, Stern Neill 2010 California Polytechnic State University - San Luis Obispo

Decomposing The Effects Of Organizational Memory On Marketing Implementation, Stern Neill

Marketing

There is limited evidence to explain the effect of organizational memory on marketing implementation. This paper addresses this gap by identifying multiple components of organizational memory and examining how each affects marketing implementation. Organizational memory is a collective recollection of the past that is embedded within firm culture, procedures, and expertise. The findings demonstrate potential tradeoffs to linking versus locking into the firm’s past, particularly in turbulent environments. By decomposing organizational memory’s effects, this paper explains how organizational memory can both enable and constrain marketing implementation.


Death And Dying: Life Lessons From Jesus (From New Testament Alive: The Gospels - Matthew, Mark, Luke & John – Volume I), Christopher P. Meade 2010 George Fox University

Death And Dying: Life Lessons From Jesus (From New Testament Alive: The Gospels - Matthew, Mark, Luke & John – Volume I), Christopher P. Meade

Faculty Publications - School of Business

Excerpt: "Luke describes the final details of Jesus' suffering and death on the cross. Jesus is brought before Pontius Pilate. Pilate sends Jesus to Herod, who has wanted to kill Him for quite some time. They finally meet face-toface. Jesus is questioned and found innocent of all charges. Jesus winds up back in Pilate's court. He's found innocent again. The chief priests and the scribes demand His crucifixion. The crowd jeers. Pilate is a peoplepleaser and is concerned with public opinion more than he is about doing what is right. Pilate concedes. He relinquishes to the crowd's ...


Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips 2010 University of Central Florida

Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips

Electronic Theses and Dissertations

This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor's litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor's SOX Section 404 reporting decisions influence lawyers' assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by ...


The Distinct Roles Of Prior It Use And Habit Strength In Predicting Continued Sporadic Use Of It, E. Vance Wilson, En Mao, Nancy K. Lankton 2010 Marshall University

The Distinct Roles Of Prior It Use And Habit Strength In Predicting Continued Sporadic Use Of It, E. Vance Wilson, En Mao, Nancy K. Lankton

Accounting Faculty Research

This article studies prediction of continued IT use in conditions where individuals use the technology sporadically. Our study augments the unified theory of acceptance and use of technology (UTAUT) model [Venkatesh et al., 2003] with measures of prior IT use frequency and habit strength. We find these two factors provide distinct predictions which explain most of the effects that occur within the model under sporadic use conditions.


Domesticating The Diaspora: Memory And The Life Of Sister Katie, Caroline Waldron Merithew 2010 University of Dayton

Domesticating The Diaspora: Memory And The Life Of Sister Katie, Caroline Waldron Merithew

History Faculty Publications

Three shrines in Illinois honor heroes of the working class: one for the legendary Mother Jones; one for the Virden martyrs, who died for coal mining unionism, and whose memory is kept alive by labor organizers around the world; and one for Catherine (Katie) Bianco DeRorre. Katie's monument, unlike the others, draws few visitors today. But when it was dedicated in 1961, men and women — on the floor of the U.S. Congress, in the neighborhood where Katie grew up, at American universities, in union halls, on the streets of New York City, and in Milan — took notice and ...


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