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2006

Faculty of Commerce - Papers (Archive)

Higher education

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Teaching And Learning In Accounting Education: Students' Perceptions Of The Linkages Between Teaching Context, Approaches To Learning And Outcomes, A. Abraham Nov 2006

Teaching And Learning In Accounting Education: Students' Perceptions Of The Linkages Between Teaching Context, Approaches To Learning And Outcomes, A. Abraham

Faculty of Commerce - Papers (Archive)

Research in accounting education has almost neglected both student perceptions of the learning context and their approaches to learning. Instead, studies have focused on either the teaching context or the outcomes of learning. This omission has meant that accounting educators often experience difficulty in understanding what students conceive learning to be, how they perceive the learning task, or how they approach learning. The purpose of this paper is to examine the relationship between the perceptions, the approaches and the outcomes of students in a business subject in order to discover how these students learn, and thus to provide some strategies ...


Activity Based Costing And Activity Data Collection: A Case Study In The Higher Education Sector, Fred Reich, A. Abraham Oct 2006

Activity Based Costing And Activity Data Collection: A Case Study In The Higher Education Sector, Fred Reich, A. Abraham

Faculty of Commerce - Papers (Archive)

This paper presents a non-traditional method of collecting staff activity data at an Australian university for the purposes of more accurately and completely identifying costs for use in an activity based costing (ABC) model. A discussion of the use of ABC in the nonprofit sector, with particular emphasis on higher education, is followed by a description of the research site and the previous data collection method. Four alternate methods are compared and analysed in the light of various selection criteria, with the revolving door workshop (RDW) being the preferred alternative. The paper reports on the implementation of the RDW and ...


Factors Associated With Research Management In Australian Commerce And Business Faculties, R. Macgregor, M. Rix, D. K. Aylward, J. Glynn Jul 2006

Factors Associated With Research Management In Australian Commerce And Business Faculties, R. Macgregor, M. Rix, D. K. Aylward, J. Glynn

Faculty of Commerce - Papers (Archive)

Measurable research outputs have become part of the overall research management structure within Australian universities has over the past ten years. As such, policy makers and administrators alike have come to regard effective management structures and mechanisms as fundamental components of a research environment capable of generating desired quantities of quality outcomes. This paper is based on empirical research carried out over the past year that surveyed academics from commerce and business faculties in Australian universities. The data shows that factors such as gender, discipline and academic level appear to impinge on the relative importance of components that make up ...


Ranking And Clustering Australian University Research Performance, 1998-2002, Abbas Valadkhani, A. C. Worthington Jul 2006

Ranking And Clustering Australian University Research Performance, 1998-2002, Abbas Valadkhani, A. C. Worthington

Faculty of Commerce - Papers (Archive)

This paper clusters and ranks the research performance of thirty-six Australian universities over the period 1998-2002. Research performance is measured according to audited numbers of PhD completions, publications and grants (in accordance with rules established by the Department of Education, Science and Training) and analysed in both total and per academic staff terms. Hierarchical cluster analysis supports a binary division between fifteen higher and twenty-two lower-performing universities, with the specification in per academic staff terms identifying the self-designated research intensive ‘Group of Seven’ (Go7) universities, plus several others in the better-performing group. Factor analysis indicates that the top-three research performers ...


The Distribution Of Research Performance Across Australian Universities, 1992-2003, And Its Implications For Higher Education Funding Models, Simon Ville, A. Valadkhani, M. O'Brien Mar 2006

The Distribution Of Research Performance Across Australian Universities, 1992-2003, And Its Implications For Higher Education Funding Models, Simon Ville, A. Valadkhani, M. O'Brien

Faculty of Commerce - Papers (Archive)

We contribute to the debate on research performance by comparing the distribution of research inputs and outputs across Australian universities during 1992-2003. We have calculated annual Gini coefficients for various performance measures and Lorenz curves for the final year of the study. Various findings are evident. Research-input measures have remained relatively unevenly distributed across universities. Output measures were more evenly distributed and this exhibited a gradual and rather consistent decline through time, supporting the view that the research output is being generated gradually more equally across Australia’s universities. Excluding the “Group of Eight” (Go8) universities, results in a more ...