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Faculty of Commerce - Papers (Archive)

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2010

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Was The Copenhagen Summit Doomed From The Start? Some Insights From Green Is Research, Helen M. Hasan, C Dwyer Jan 2010

Was The Copenhagen Summit Doomed From The Start? Some Insights From Green Is Research, Helen M. Hasan, C Dwyer

Faculty of Commerce - Papers (Archive)

At the 2009 Copenhagen Summit on Climate Change, COP15, so many contradictory demands were apparent that it is doubtful whether it produced many useful outcomes. In this paper we question whether it, and summits like it, may be inherently doomed to fall short of expectations. With its experience of the intrinsic contradictions within socio-technical systems, the Information System’s profession may provide some insights into complex issues such as climate change. IS research has often demonstrated that imposed top-down solutions rarely provide the most promising way to approach highly complex problems. On the other hand, bottom-up emergent processes, though less politically …


Disproportional Ownership Structure And Pay-Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary G. Tian Jan 2010

Disproportional Ownership Structure And Pay-Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary G. Tian

Faculty of Commerce - Papers (Archive)

This paper examines the impact of disproportional ownership structure on the pay-performance relationship in China’s listed firms. We find that the cash flow rights of the ultimate controlling shareholder have a positive effect on this relationship while a divergence between the control rights and cash flow rights has a significantly negative effect. By dividing our sample into state owned enterprises (SOE), state assets management bureaus (SAMB), and privately controlled firms, we find that cash flow rights in SOE controlled firms have a significant impact on accounting based pay performance and cash flow rights in privately controlled firms also affect the …


Identifying And Measuring Factors Of Technical Inefficiency: Evidence From Unbalanced Panel Data Of Thai Listed Manufacturing Enterprises, Yot Amornkitvikai, Charles Harvie Jan 2010

Identifying And Measuring Factors Of Technical Inefficiency: Evidence From Unbalanced Panel Data Of Thai Listed Manufacturing Enterprises, 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. Aggregate translog stochastic frontier production functions are estimated under the SFA approach using an unbalanced panel data of 178 Thai manufacturing enterprises listed in the Stock Exchange of Thailand (SET), covering the period 2000 to 2008. The maximum-likelihood Tobit model is used to conduct the second-stage of the two-stage DEA model to investigate the relationship between technical inefficiency and environmental variables. Both parametric and non-parametric approaches are found to produce consistent results. The empirical evidence from both approaches …


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

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 some …


Electronic Documentation In Residential Aged Care Facilities - A Review Of The Literature On Organisational Issues And Early Findings On Initial Conditions From A Case Study, Kieren Diment, Ping Yu, Karin H. Garrety Jan 2010

Electronic Documentation In Residential Aged Care Facilities - A Review Of The Literature On Organisational Issues And Early Findings On Initial Conditions From A Case Study, Kieren Diment, Ping Yu, Karin H. Garrety

Faculty of Commerce - Papers (Archive)

This paper discusses the theoretical rationale for an empirical study of organisational change arising from introduction of electronic nursing documentation in residential aged care facilities. The study draws on a processual view of organisational change, which is related to the theory of complex adaptive systems. First we review existing literature on electronic nursing documentation with an organisational focus to provide a context to help outline the research aims of the present study. Then we describe a method to explore the hierarchical nature of the work environment based on the sociological theory of Institutional Ethnography. Finally we use this approach to …


Capital Structure And Its Implications: Empirical Evidence From An Emerging Market In South Asia, Athula S. Manawaduge, Anura De Zoysa, Palli Mulla K A Chandrakumara Jan 2010

Capital Structure And Its Implications: Empirical Evidence From An Emerging Market In South Asia, Athula S. Manawaduge, Anura De Zoysa, Palli Mulla K A Chandrakumara

Faculty of Commerce - Papers (Archive)

Using panel data regression analysis for a sample of 171 companies, this paper examines the implications of capital structure of corporate entities in an emerging market, Sri Lanka. The results demonstrate that most of the Sri Lankan firms finance their operations with short-term debt capital as against the long-term debt capital. It provides strong evidence to indicate that debt capital has a negative impact on firm performance. The study also found a significant negative relationship between tangibility and performance indicating inefficient utilization of non-current assets. The negative performance implications associated with over-utilization of short-term debts and the under-utilization non-current assets …


Managing The Transition From The Classroom To The Workplace: Beyond The Duty Of Care, Bonnie Amelia Dean, Michael D. Clements Jan 2010

Managing The Transition From The Classroom To The Workplace: Beyond The Duty Of Care, Bonnie Amelia Dean, Michael D. Clements

Faculty of Commerce - Papers (Archive)

Industry is increasingly demanding graduates that are work ready. Preparing students that are not only technically competent but that also display the necessary soft skills for industry, presents a challenge for higher education. Experiential learning programs can offer students the opportunity to develop these skills and practice discipline knowledge, however for program sustainability higher education must meet the needs of its key stakeholders. This paper presents an intensive internship program that aims to supportively transition students into industry, while focusing on key stakeholder engagement. A beyond duty of care approach is presented through the design, structure and application of the …