Digital Commons Network^™

Tenant Satisfaction, Trust, Green Image As Mediation, And Greenwashing Perception As Mediator Of The Perceived Intention To Extend Or Renew Rent, Felicia Solihin, Raden Alibasya Wisnu Wardhana, Suharno Tan, Asnan Furinto, Dewi Tamara

Australasian Accounting, Business and Finance Journal

This research aimed to observe the influence of tenant satisfaction, green awareness, and trust through green image mediation, and moderation by greenwashing perception perceived intention to extend or renew rent and studied in one of the biggest shopping malls in Jakarta. The research collected data through surveys of 229 respondents who are tenants with a minimum of one year of rent at this shopping mall. Although many research projects have shown that tenant satisfaction and tenant trust have a positive influence on tenant intention to extend or renew rent, it had yet to examine the factors of green awareness, green …

Editorial Volume 17 Issue 5. Industrial Analysis From Multidimensional Perspectives, Bryna Meivitawanli, Ciorstan Smark

Australasian Accounting, Business and Finance Journal

This Special Issue of the Australasian Accounting Business and Finance Journal (AABFJ) comes out of the Industrial Analysis from Multidimensional Perspectives stream of the 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). This conference is held by Binus Business School, Bina Nusantara University. The conference takes on the theme of Ecosystem, Innovation, and Excellence in Enhancing Organizational Resilience and Agility for Sustainability and welcomes the submission of research papers focused on any industry. Therefore, this special issue provides industrial analyses from multidimensional perspectives. Each industry has its own unique identity. Therefore, it is important to conduct industry-level analysis to …

The Role Of Parasocial Relationships, Congruence And Source Credibility In Indonesia: A Study On Tiktok Live Streaming Commerce In The Cosmetics Industry, Caroline Lawrence, Bryna Meivitawanli

Australasian Accounting, Business and Finance Journal

This study aimed to investigate how parasocial relationships, congruence, and source credibility influence purchase intention in TikTok Live Streaming commerce for cosmetics among Indonesian Generation Z users. Data was collected from 270 respondents through an online questionnaire, and validity and reliability tests were conducted. The data were analyzed using Structural Equation Modeling (SEM-PLS). Results showed that celebrity endorsers' attractiveness, trustworthiness, and expertise positively impact purchase intention. Parasocial relationship mediated the connection between celebrity characteristics and purchase intention. Moreover, celebrity-product congruence positively influenced endorsers' perceived credibility and mediated the relationship with purchase intention. The findings emphasize the importance of celebrity attractiveness, …

Human Touch Experience: A Strategy For Reducing Consumer Switching Behavior In The Financial Service Industry, Anton Dwi Fitriyanto, Mulyono Mulyono

Australasian Accounting, Business and Finance Journal

This research provides an in-depth exploration of the Human Touch Experience (HTE) as a strategy for reducing consumer switching behavior in the financial service industry (Non-Bank). Amidst increasing competition and digitalization, maintaining customer loyalty has become a significant challenge for the industry. The study employed a mixed-methods approach, combining quantitative survey data from 1,207 respondents with qualitative data from 30 in-depth interviews. The findings underscore that high levels of HTE are associated with increased customer satisfaction and loyalty and a decreased intention to switch service providers. Furthermore, financial institutions that incorporate HTE practices into their operations report lower rates of …

In The 'Display Case': (Capitalist) Realism And Simon Stone's 'Zoological' Ibsen, Margaret M. Hamilton

Scopus Harvesting Series

How are theatre practitioners (re)defining the realist project, a form of theatre intrinsic to the ideological domestication of capitalism? This paper takes up this question through an examination of Simon Stone's production of The Wild Duck 'after Ibsen', staged at Belvoir Theatre in Sydney in 2011, and the late Mark Fisher's (2009) theorization of a market-dominated present as capitalist realism. In doing so, it refers to three different cultural contexts by making parallels to the German theatre director Thomas Ostermeier's work and pointing to developments in Britain. It argues that performances dependent upon the subject's capacity to know and represent …

Body Genres, Embodiment And Engagement: Second Person In Audio Storytelling, Riccardo Giacconi

RadioDoc Review

In the article, “Film Bodies: Gender, Genre and Excess” (1991), Linda Williams defines as body genres the film genres that are based on stimulating certain physical reactions in the bodies of spectators. These are fear (horror), sexual arousal (pornography), and tears (melodrama). All three genres share, “an apparent lack of proper aesthetic distance, a sense of over-involvement in sensation and emotion. We feel manipulated,” by them. The bodies of whoever watches these films are involved in an “involuntary mimicry” of the body on the screen. During a talk at the 2016 Third Coast Conference, radio producer Eleanor McDowall inquired about …

Audit Quality Improvement And The Role Of Risk: Audit As A Moderator, Edy Sujana, Nyoman Ari Surya Dharmawan

Australasian Accounting, Business and Finance Journal

The audit process used by the auditor directly impacts audit quality. The auditor's attitude and cognitive abilities are crucial for finishing the Audit and play a significant part in the decision-making process. Different auditing techniques and procedures can also be adjusted to situations that are not typical. Hence, additional research needs to be done on audit quality to maintain it at a high level in the future under all circumstances. This study investigates how audit quality affects the moderating factors of audit skepticism, planning, and Risk. In this study, 265 Indonesian auditor respondents served as the sample. A quantitative strategy …

Transparency In International Anti-Corruption Helpdesk Answers: A Case Study In Timor-Leste, Pascoal Da Costa Oliveira, B. Basuki, H. Hamidah

Australasian Accounting, Business and Finance Journal

This study provides an overview of corruption in Timor-Leste. The extent of corruption in the government and public service. This paper asks: who are the stakeholders? How can they work together? How do these actors manage or fail to manage corruption? More broadly, which successful collaboration mechanisms can be identified from the literature about how to reduce corruption? To provide an answer, in this paper, the literature on an overview of Timor-Leste (TL) corruption is extensively reviewed, with a focus on five particular sectors: an overview of corruption in Timor Leste, primary drivers of corruption, corruption in crucial sectors, legal …

Integrated Reporting Implementation In The Health Sector Industry, Dini Wahjoe Hapsari, Khalisha Azzahra Khairunnisa

Australasian Accounting, Business and Finance Journal

Integrated reporting is an organization's process of communicating information to stakeholders about value creation from time to time. This report provides material details on an organization's strategy, governance and compensation, achievement, risk, and prospects, as well as the business, social, and environmental context in which it operates. The output of integrated reporting is an integrated report which is the main report of the organization. This study aims to determine the extent to of health sector companies listed on IDX respond to integrated reporting as a future corporate reporting trend. The information was gleaned from annual reports of health firms determined …

Determinants Of Pension Fund’S Required Return: A Scenario-Based Simulation Of Civil Service Pension Fund, Muhammad Irfan, Wee-Yeap Lau

Australasian Accounting, Business and Finance Journal

This study examines the required return to fund a defined pension benefit of the Civil Service Pension Fund, managed by KWAP. Based on the four variables, contribution rate, retirement age, life expectancy, and length of service, this study simulates 648 scenarios of required return corresponding to the years of service and post-retirement benefits. Our findings show: First, the minimum years of service for the pension eligibility shall be increased to 20 years. Second, the Government shall increase the contribution rate to at least 13% per worker to KWAP. Third, there are no significant changes in the required rate of return …

The Development Of Small And Medium-Sized Businesses And Its Impact On The Trend Of Unemployment In Kazakhstan, Toty Bekzhanova, Murat Aliyev, Gulmira Tussibayeva, Miyatbek Altynbekov, Aigul Akhmetova

Australasian Accounting, Business and Finance Journal

This study is focused on conducting research on the development of entrepreneurship in small and medium-sized businesses, which is one of the key priorities in the Republic of Kazakhstan since the development of small and medium-sized businesses allows solving the issue of reducing unemployment in the country, as well as the outflow of youth. The development of small and medium-sized businesses allows the creation of new jobs where the population of Kazakhstan can offer their candidacy for vacant places. The information base of the study includes the works of Russian, European, and American specialists involved in the study of the …

Do Shadow Banking Depositors Discipline The Market?, Vera Intanie Dewi, Nury Effendi, Mokhamad Anwar, Sulaeman Rahman Nidar, Tettet Fitrijanti, Benny Tjandrasa

Australasian Accounting, Business and Finance Journal

The shadow banking sector comprises non-bank financial institutions that do not have a deposit guarantee and are barely supervised by the regulator. Efforts to monitor shadow banking must be done well, in both developed and developing countries. Regulators in several countries however have not been fully effective in supervising shadow banking financial institutions, particularly in developing countries such as Indonesia. Therefore, the public's role—in this case, depositors—is essential to supervise shadow banking through the practice of market discipline. However, some factors may cause the market discipline practice to fail, such as low financial literacy. This research aims to examine the …

Could The Theory Of Planned Behaviour Explain Market Discipline In Sharia Mutual Funds?, Umi Widyastuti, Erie Febrian, Sutisna Sutisna, Tettet Fitrijanti

Australasian Accounting, Business and Finance Journal

A significant number of studies have explored market discipline as indicated by investors or customers being sensitive toward the excessive risks taken by banks. Yet no scholars have sought to review this topic from the behavioural finance perspective. This study defines market discipline as withdrawal behaviour, captured here using the theory of planned behaviour (TPB) as one of the behavioural finance theories. This study aims to determine the psychological and social factors influencing market discipline from a behavioural perspective, by employing the TPB. This study’s sample comprised of 93 academicians who invested in Sharia mutual funds in Greater Jakarta, Indonesia. …

Editorial Volume 17, Issue 4, Ciorstan Smark, Monir Mir

Australasian Accounting, Business and Finance Journal

Editorial 17 4

Editorial, Ciorstan Smark, Monir Mir

Australasian Accounting, Business and Finance Journal

Editorial Volume 17 Issue 3

Sustainable Development Goals: How Do Companies React?, Stefania Vignini

Australasian Accounting, Business and Finance Journal

Design/methodology/approach – The methodology followed is eminently qualitative-exploratory based on the administration of questionnaires, aimed at knowing which strategies have been implemented or what strategies are in the process of implementing by the companies to adapt to the challenge.

Findings - Our findings show how large companies adapt their business to changing environmental conditions within a short period of time and what they expect in the future.

Originality/value - The work presents elements of novelty, as an empirical study in managing the impact of SDGs framework on businesses belonging to the Italian territory.

Accountants' Behaviour, Performance Evaluation And Educational System, Rabih Nehme, Alcheikh Edmond Kozah, Sami Sadaka, Amir Michael

Australasian Accounting, Business and Finance Journal

Purpose: Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the 'School Leavers' Program'. The objective of this research is to highlight some of the challenges auditors experience in the fieldwork. These challenges are defined by the unethical behaviour that auditors exhibit in order to achieve better performance evaluation.

Design/Methodology: The sample of the study comprises two subgroups stratified based on the type of educational system: Classical Accounting Education (CAE) and Work Integrated Learning (WIL) education system.

Findings: The …

The Greatest Menace Review: Living With Shadows Of The Past, Adrien Mccrory

RadioDoc Review

The Greatest Menace is an investigative podcast by Patrick Abboud and Simon Cunich which examines the history of Cooma Gaol, Australia’s experimental homosexual prison. The podcast explores a difficult and confronting piece of history, weaving together the past and the present as host Abboud attempts to uncover buried information about Cooma Gaol, the people incarcerated there and the people who operated it. This review explores the approaches taken by Abboud and Cunich to explore this history, mindful of the present-day impact that digging up these stories has on those involved. While investigating the prison’s past, Abboud interviews former prisoners, victims …

Editorial Assistant, Radiodoc Review - Expression Of Interest, Siobhan Mchugh

RadioDoc Review

The Editorial Assistant will assist editors Dr Aasiya Lodhi and Assoc Prof Abigail Wincott, with administrative and technical issues and co-manage social media promotion of the journal. Graphic design and/or website production skills a bonus.

This is an opportunity for an early career researcher and/or PhD candidate with an interest in podcast studies/audio features to become familiar with scholarship in this field and gain an understanding of contemporary audio works from around the world. RadioDoc Review was founded in 2013 to develop informed critical analysis of crafted audio storytelling works and audio features and to bridge the gap between …

Integrating Esg Pillars For Business Model Innovation In The Biopharmaceutical Industry, Annesha Bhattacharya, Sonali Bhattacharya

Australasian Accounting, Business and Finance Journal

The study explores critical factors that impact the Business Model of Biopharmaceutical firms and assess how ESG pillars can aid in Business Model innovation. Semi-structured personal interviews were conducted in face to face meetings with experienced industry professionals from cross-functional domains to attain diverse insights. The objective was to explore the relevance of ESG factors and their interplay, during Business Model Innovation from the perspective of experts in the Biopharmaceutical industry. Analytical Hierarchy Process (AHP) – a structured approach is applied to understand the criticality of various factors in sustainable business models. The study revealed that special emphasis should be …

Understanding The Association Between Constructive Nonconformity And Innovative Work Behavior: An Employee Perspective, Naval Lawande

Australasian Accounting, Business and Finance Journal

Purpose: Organizations have evolved to be entities that focus primarily on efficient systems and procedures. This approach was followed by devising techniques or methodologies for employees to conform to these systems or processes. The employee orientation has often been to conform to the status quo rather than to challenge it. Most of the managers believe that cohesion at workplace can be achieved through alignment of behaviors at the workplace. Contrary to this belief, Henry Mintzberg explains, that innovative organizations need to be flexible, reject bureaucracy and most importantly; avoid emphasis on control mechanisms. Hence, the perennial relationship between nonconformance and …

Faculty Recruitment Practices And Sdg4: Challenges And Recommendations, Alrasbi Nassr, Yeravdekar Vidya, Neelam Netra

Australasian Accounting, Business and Finance Journal

This article aims to critically study the literature on the challenges H.E.I.s (Higher Education Institutions) encounter while recruiting faculties and provide opportunities for other researchers to use it as a foundation for future research. The reviewed literature begins broadly with recruitment to gain a comprehensive knowledge of the concept, its origin, differential usage through several decades, and various factors that influenced its effectiveness. Accordingly, the authors did an extensive study considering the breadth and depth of the core problem of the study. The study of the challenges of faculty recruitment has been undertaken in three phases spanning 60 years, and …

The Role Of Mobile Payment Apps In Inclusive Financial Growth, Neelam K., Sonali Bhattacharya

Australasian Accounting, Business and Finance Journal

In the age of technology, the usage of mobile payment apps is playing a significant role in financially strengthening urban areas. This research aiming to identify the enablers affecting the use of mobile technology by the urban poor households in Pune, Maharashtra, India and to identify the user behaviour in technology adaptation.

The published literature was thoroughly reviewed with respect to mobile payment, financial technology, and financial inclusion. The data has been collected through a field survey. Simultaneously, a structural equation model is developed using Amos software and Spss is used to perform factor analysis. The theoretical framework is based …

Sustainable Development Goal Aligned Business Practices, Sonali Bhattacharya, Dipasha Sharma

Australasian Accounting, Business and Finance Journal

In this collection of fifteen articles we revisited the various aspects of sustainable development goals and how industries are proactively strategizing to create a greener and healthier world.

The Kangaroo And Emu Between Legal Worlds: Unsettling The Recognition Of Difference, Rhys Aston, Kristopher Wilson

Law Text Culture

This article examines the complex interplay between colonial legal systems and Indigenous laws, using the legal challenges faced by Arabunna Elder Kevin Buzzacott as a focal point. Buzzacott's 2004 conviction for the reclamation of a bronze Australian coat of arms, an act he deemed a fulfillment of his legal obligations under Arabunna Law, underscores the colonial legal system's refusal to acknowledge Aboriginal laws and ways of being. The authors argue that the colonial legal framework operates as a ‘nomocidal’ regime, perpetuating physical and conceptual violence against Indigenous peoples by asserting a singular legal authority that erases ontological difference. Through analysis …

Utopia As “No-Place”: Utopias, Colonialism And International Law, Ruth Houghton, Aoife O'Donoghue

Law Text Culture

Utopia, etymologically, is both the no-place (ou-topos) and the good-place (eu-topos). For Thomas More, his no-place was a ‘New Island’, an imaginary location in the “New World”. Yet, More’s no-place is inhabited. More’s utopian construction begins with the displacement of indigenous communities. From the 17th to 19th century, across much of Western utopian literature, no-places were constructed through colonial exploits. Through ideas of “discovery” alongside the displacement of indigenous communities, regulating women’s bodies (the literal putting of people in their place), the invocation of science and ideas of civilisation, colonial utopias were created. Strikingly, these narratives …

Shape Up And Ship Out: Do Bt-Resistant Corn Earworm Moths, Helicoverpa Zea, Have Wing Shapes Better Suited To Long Distance Flight? Arworm M Oths, Helicoverpa Zea , H Ave W Ing S Hapes B Etter S Uited To L Ong D Istance F Light?, Sarah Barclay

Science, Medicine & Health - Honours Theses

Evolution of resistance within insects to pest control has frequently resulted in changes to the organism’s morphotype, including changes in wing shape. By measuring these changes, it is possible to distinguish resistant from non-resistant populations. Geometric morphometrics (GM) quantifies morphological variation within and among populations, it has been used in previous studies to identify changes in morphotype and distinguish between resistant and non-resistant populations of insects. Helicoverpa Zea (corn earworm) is one of the most economically damaging pests for crops across the United States of America. Infestations of H. zea annually migrate from southern USA to the north, causing damage …

The Transgender Person And Pictures Of The Mind And Body: An Exploration Of Thought Experiments, Transition, And Bad Faith, Josie Hurley

Law, Humanities and the Arts - Honours Theses

In this thesis, the experience of being a transgender person is viewed and imagined through two different ‘pictures’ of the mind and body: The Dualist Picture, which is operative in Descartes’s and Locke’s philosophy, and The Expressivist Picture, whose primary representatives in this thesis are Wittgenstein and Stanley Cavell. These two pictures are pretheoretical ways of organising reality, and it will be shown, that when a different picture is taken as the base model for what a person, or self, is, there are ripple effects for how a transgender person comes to understand and reflect upon their experience. At the …

“Marked In My Book Of Life”: Imagining Embodied Female Selfhood In The Victorian Novel, Jasmin Pike

Law, Humanities and the Arts - Honours Theses

This thesis will take seriously the Victorian fascination with papery objects, bringing together contemporary models of materiality that centralise the ontological existence of the book as a physical thing, and studies on the domestic Gothic novel that emphasise the doubleness of female existence. While the incarceration of the Gothic heroine has been substantially addressed in scholarship, there remains a gap in the exploration of the material objects that furnish the Brontëan novel and the characters’ haptic engagement with these objects. With a focus on two novelists of the period, Anne Brontë and Charlotte Brontë, I will discuss two novels …

Colonial Goals Through Colonial Gaols: The Imperative Of Indigenous Self- Centred Self-Determination For Indigenous Decarceration, Lisa N. Billington

Law Text Culture

Indigenous hyperincarceration is a widely documented global phenomenon that continues to attract significant research attention. Much of this research, however, fails to accurately contextualise Indigenous imprisonment within the ongoing colonial project; instead, it frames colonisation as a historical event of only distal relevance to contemporary Indigenous incarceration levels. This article rejects this premise and scrutinises the coloniality of the modern prison. Drawing on illustrations from two case study jurisdictions, Australia and Kalaallit Nunaat (Greenland), this article frames the imprisonment of Indigenous people in colonial carceral systems as an ongoing violation of the right of Indigenous peoples to self-determination. Building on …