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Student-Centred Teaching Of Accounting To Engineering Students: Comparing Blended Learning And Traditional Approaches, A. Abraham Dec 2007

Student-Centred Teaching Of Accounting To Engineering Students: Comparing Blended Learning And Traditional Approaches, A. Abraham

Faculty of Commerce - Papers (Archive)

Blended learning is growing in popularity, but there is conflicting empirical evidence in relation to how it affects students’ exam marks and final grades. This paper compares a blended learning approach to the traditional delivery of an accounting subject to engineering students. Data was collected from two cohorts of students over two semesters and analysed to determine whether the students who were exposed to the blended environment displayed increased participation in a non-compulsory learning task and higher marks in both in-session and final examinations. Results indicated significant improvements in every area, supplying valuable evidence that the adoption of a blended …


Exploring The Values Orientations Of International Accounting Students: Implications For Educators, A. Abraham Nov 2007

Exploring The Values Orientations Of International Accounting Students: Implications For Educators, A. Abraham

Faculty of Commerce - Papers (Archive)

The internationalisation of accounting education has grown significantly over the last decade, with Australia now being the third largest provider of international degrees. This internationalisation has brought benefits to both students and academics by widening their understandings and perspectives of other countries and cultures. The diversity has also provided a basis for researching the impact of culture on student’s approaches to teaching and learning. However, no study to date has measured and analysed the tensions that exist between the cultural values of students and educators. This paper reports an exploratory study of postgraduate students enrolled in a foundation accounting subject …


Value For Money? Neoliberalism And New South Wales Prisons, Jane Andrew, D. Cahill Oct 2007

Value For Money? Neoliberalism And New South Wales Prisons, Jane Andrew, D. Cahill

Faculty of Commerce - Papers (Archive)

The NSW prison sector has undergone considerable reform over the last ten years. The NSW government now oversee the operation of publicly managed prisons, one privately managed prison and a number of new public prisons operating under the new ‘Way Forward’ management model. In order to establish which approach to prison management offered the best value for money, the NSW government undertook a ‘value for money’ assessment in 2005. In this paper, we argue the cost accounting information used in the assessment process was limited and partial, and provided a poor basis on which to form policy. Even so, the …


Organisational Control And The Self: Critiques And Normative Expectations, Karin Garrety Sep 2007

Organisational Control And The Self: Critiques And Normative Expectations, Karin Garrety

Faculty of Commerce - Papers (Archive)

This article explores the normative assumptions about the self that are implicitly and explicitly embedded in critiques of organisational control. Two problematic aspects of control are examined – the capacity of some organisations to produce unquestioning commitment, and the elicitation of ‘false’ selves. Drawing on the work of Rom Harré, and some examples of organisational-self processes gone awry, I investigate the dynamics involved and how they violate the normative expectations that we hold regarding the self, particularly its moral autonomy and authenticity. The paper concludes by arguing that, despite post-structuralist challenges, some notion of a ‘core’ or ‘real’ self still …


Personal Bank Account Access And Awareness: An Analysis Of The Technological And Informational Constraints Of Australian Consumers, A. C. Worthington Sep 2007

Personal Bank Account Access And Awareness: An Analysis Of The Technological And Informational Constraints Of Australian Consumers, A. C. Worthington

Faculty of Commerce - Papers (Archive)

Logit models are used to predict access and awareness of personal bank accounts. Access is defined as the ability and willingness to use ATM, EFTPOS, telephone and internet banking. Awareness relates to the understanding of bank statements, fee and charges, account shopping around and internet calculators. Newer ways of accessing bank accounts are confined to young, urban, well-educated, white-collar occupations. Awareness is lower for respondents with less education, non-workers, farm workers, unskilled and renting households, and higher for white-collar occupations, couples and those with higher incomes and savings.


How Demographic Characteristics Affect Mode Preference In A Postal/Web Mixed-Mode Survey Of Australian Researchers, Kieren Diment, Samuel Garrett-Jones Sep 2007

How Demographic Characteristics Affect Mode Preference In A Postal/Web Mixed-Mode Survey Of Australian Researchers, Kieren Diment, Samuel Garrett-Jones

Faculty of Commerce - Papers (Archive)

Early promise for the Internet as a tool to make social research questionnaires easier and cheaper to deliver is not fully realized. This study reports a mixed-mode survey of 1,100 Australian researchers. When respondents were given the choice to complete either web- or paper-based versions of a questionnaire, the majority chose the paper-based mode. Web respondents were more likely to be young, male, middle ranking, and working in information technology–related sectors. The authors highlight the need to determine how far alternate delivery modes increase response rates. For mixed-mode surveys to be financially and methodologically worthwhile, the authors propose that the …


The Cultural Impact Of Information Systems – Through The Eyes Of Hofstede – A Critical Journey, M. L. Jones, I. Alony Jul 2007

The Cultural Impact Of Information Systems – Through The Eyes Of Hofstede – A Critical Journey, M. L. Jones, I. Alony

Faculty of Commerce - Papers (Archive)

With the increasing levels of multiculturalism in today’s business and the proliferation and essentiality of information systems, development and management of IS needs to be considered in light of the cultural factors which impact upon its utility. Hofstede’s work on culture is the most widely cited in existence. His observations and analysis provide scholars and practitioners a valuable insight into the dynamics of cross-cultural relationships. However, such a groundbreaking body of work does not escape criticism. Hofstede has been dogged by academics discrediting his work in part or whole. Nonetheless, far more scholars exist who support Hofstede than those that …


Profiling Non-Executive Directors In Australia, C. L. Cortese, G. Bowrey Jul 2007

Profiling Non-Executive Directors In Australia, C. L. Cortese, G. Bowrey

Faculty of Commerce - Papers (Archive)

This paper presents a profile of non-executive directors of Australia’s largest public companies. Using descriptive data, it assesses the extent to which these companies adhere to the requirements set down in the Australian Stock Exchange’s Principles of Good Corporate Governance. In relation to these profiles, the generic roles of non-executive directors are discussed and evaluated in terms of their actual and perceived independence from management. The paper concludes with an examination of the need for independence and questions whether competence, among other characteristics, is a more valuable characteristic of a non-executive director than independence.


The Non-Executive Director Of Australian Statutory Authorities, Graham Bowrey, C. L. Cortese Jul 2007

The Non-Executive Director Of Australian Statutory Authorities, Graham Bowrey, C. L. Cortese

Faculty of Commerce - Papers (Archive)

This paper is based on a review of the board composition of material Commonwealth Statutory Authorities with particular focus on the profile of non-executive directors. The analysis examines the mix of non-executive directors gender, remuneration, length of board membership and the number of other directorships held and The paper will review the roles of directors and outline a number of additional requirements these directors have in comparison to directors of private sector organisations and highlight the paradoxial requirement of independence. The paper concludes questioning the need for independent directors (if there are any) on the boards of Commonwealth Statutory Authorities.


Hofstede - Culturally Questionable?, M. L. Jones Jun 2007

Hofstede - Culturally Questionable?, M. L. Jones

Faculty of Commerce - Papers (Archive)

Hofstede’s work on culture is the most widely cited in existence (Bond 2002; Hofstede 1997). His observations and analysis provide scholars and practitioners with a highly valuable insight into the dynamics of cross-cultural relationships. However, such a groundbreaking body of work does not escape criticism. Hofstede has been dogged by academics discrediting his work in part or whole. On the other side of this contentious argument are academics that support his work. Far more scholars belong on the pro-Hofstede team than don’t, most quote Hofstede’s work with unabashed confidence, many including his findings as absolute assumptions. This paper takes an …


Gambling Participation In Australia: Findings From The National Household Expenditure Survey, A. C. Worthington, K. Brown, M. Crawford, D. Pickernell Jun 2007

Gambling Participation In Australia: Findings From The National Household Expenditure Survey, A. C. Worthington, K. Brown, M. Crawford, D. Pickernell

Faculty of Commerce - Papers (Archive)

Regression modeling is used to predict gambling patterns in Australia on the basis of the unit record files underlying the Australian Bureau of Statistics’ Household Expenditure Survey of 6,892 households. The four largest categories of gambling expenditure are examined, namely: lottery tickets, lotto-type games and instant lottery (scratch cards), TAB (pari-mutuel wagering) and related on course betting, and poker (slot) machines and ticket machines. Determining factors analyzed include the source and level of household income, family composition and structure, welfare status, gender, age, ethnicity and geographic location. Apart from the determinants of expenditure varying widely across the different types of …


What Motivates Which Volunteers? Psychographic Heterogeneity Among Volunteers In Australia, Sara Dolnicar, Melanie J. Randle Jun 2007

What Motivates Which Volunteers? Psychographic Heterogeneity Among Volunteers In Australia, Sara Dolnicar, Melanie J. Randle

Faculty of Commerce - Papers (Archive)

Six psychographic segments of volunteers in Australia are constructed on the basis of their volunteering motivations. The resulting segments include “classic volunteers”, whose motivations are three-fold: doing something worthwhile, personal satisfaction, and helping others. “Dedicated volunteers” perceive each one of the motives for volunteering as relevant, while “personally involved volunteers” donate time because of someone they know in the organization, most likely their child. “Volunteers for personal satisfaction” and “altruists” primarily wish to help others, and finally,” niche volunteers” typically have fewer and more specific drivers motivating them to donate time, for example, to gain work experience. The segments are …


Tourism And Discretionary Income Allocation - Heterogeneity Among Households, Sara Dolnicar, G. I. Crouch, T. Devinney, T. Huybers, J. Louviere, H. Oppewal Apr 2007

Tourism And Discretionary Income Allocation - Heterogeneity Among Households, Sara Dolnicar, G. I. Crouch, T. Devinney, T. Huybers, J. Louviere, H. Oppewal

Faculty of Commerce - Papers (Archive)

Tourism expenditures have been much researched in the past: at the aggregate level to evaluate national benefit of the tourism industry and at the disaggregate level to evaluate the attractiveness of tourist market segments. Past studies, however, fail to take into account that tourism expenditures are affected by the plethora of other expenditures households make and that households are heterogeneous in allocating discretionary funds to alternative spending options. The present study fills this gap by investigating heterogeneity in household discretionary expenditures derived from a realistic choice task. In doing so it challenges the implicit paradigm of prior research into tourism …


Using Software To Analyse Qualitative Data, M. L. Jones Apr 2007

Using Software To Analyse Qualitative Data, M. L. Jones

Faculty of Commerce - Papers (Archive)

While quantitative analysis software eg. SPSS (Statistical Package for the Social Sciences) have been in vogue amongst researchers for some time, qualitative analysis software has taken a lot longer to acquire an audience. However, the use of software for the purpose of qualitative analysis can provide tangible benefits. Appropriate software can shorten analysis timeframes, can provide more thorough and rigorous coding and interpretation, and provide researchers with enhanced data management. This chapter examines qualitative data analysis; illuminating some of the difficulties and moves to a discussion on the often contentious use of analytical software. Evidence within the chapter points to …


Research Productivity Of Australian Academic Economists: Human-Capital And Fixed Effects, Joan R. Rodgers, Frank V. Neri Mar 2007

Research Productivity Of Australian Academic Economists: Human-Capital And Fixed Effects, Joan R. Rodgers, Frank V. Neri

Faculty of Commerce - Papers (Archive)

This study investigates why some economics departments in Australian universities are more research productive than others. The hypothesis is simple: research productivity depends upon the human capital of department members and the department-specific conditions under which they work. A Tobit model is used to estimate the magnitude of the two effects. Both are found to be important. Our results help explain why a small number of departments consistently outperform the others in studies that rank Australian economics departments according to research output.


Harvesting Micro-Geographic Heterogeneity To Increase Community Acceptance Of Tourism, Sara Dolnicar, Gregory Kerr, K. Lazarevski Feb 2007

Harvesting Micro-Geographic Heterogeneity To Increase Community Acceptance Of Tourism, Sara Dolnicar, Gregory Kerr, K. Lazarevski

Faculty of Commerce - Papers (Archive)

Tourism marketing literature has long recognised the importance of residents’ acceptance of tourism if a location’s tourism industry is to be sustainable. This study contributes to this field by challenging the composite or averaging approach often applied by studies of residents in a tourism destination by arguing that there may be important differences of residents’ attitudes within a location. The study focuses on the emerging tourism industry in the City of Wollongong and finds that there are important differences between residents based on the characteristics of micro-communities. It is argued that a greater understanding of the heterogeneity of attitudes towards …


Three ~Izations, Cecil E. Arrington Jan 2007

Three ~Izations, Cecil E. Arrington

Faculty of Commerce - Papers (Archive)

Globalization seems more believed than known, somewhat tacit and no less powerful for that. It seems to have outgrown status as a metaphor, but not yet arrived at the twin graveyards of clear and distinct ideas and fixed, lexical meaning. Like other “-ized” terms, it can signify either (or both) transitivity or intransitivity; that is, it can produce understanding and interpretation of either actions or of states of affairs, agency or structure for example. One can “globalize” (perform globalization) or globalization can simply be a way of understanding the nature of things. Such indeterminacy is at the core of moral …


Customer Relationship Management: Examining The Central Proposition In The Online Context, Byron Keating, Ali M. Quazi, Anton Kriz Jan 2007

Customer Relationship Management: Examining The Central Proposition In The Online Context, Byron Keating, Ali M. Quazi, Anton Kriz

Faculty of Commerce - Papers (Archive)

This paper presents a summary of a doctoral dissertation investigating the application of customer relationship management (CRM) theory to the online context. The major finding of this study was to confirm that the central proposition of CRM theory is supported in the online context—that is, while the operational context influences the extent to which effective service enhances the relationships between a firm and its customers, and their resulting perceptions of customer loyalty; there is general support for a mediating relationship in which effective service will enhance the quality of the relationship between a firm and its customer, and increase loyalty …


Epassport Security Under The Microscope, Matthew Sirotich Jan 2007

Epassport Security Under The Microscope, Matthew Sirotich

Faculty of Commerce - Papers (Archive)

This paper focuses on ePassport security which utilizes RFID chip technology. ePassports are increasingly being used by governments to enhance the border entry and exit process. The paper briefly describes the nature of RFID technology and its characteristics pertaining to different aspects of security. The approach taken in this study is two-fold: experimental in the first instance, followed by a proof of concept (POC). The experimental study uses metrics to draw conclusions pertaining to the security, safety and privacy viability of the ePassport. Conclusions drawn from the experimental work are used to inform a proof of concept (POC) which provides …


Cross-Cultural Differences In Survey Response Patterns, Sara Dolnicar, Bettina Grun Jan 2007

Cross-Cultural Differences In Survey Response Patterns, Sara Dolnicar, Bettina Grun

Faculty of Commerce - Papers (Archive)

The existence of variable response styles represents a major threat to the correct interpretation of market research findings. In international marketing this threat is further increased due to samples of respondents from different cultural backgrounds. In this paper we (1) extend the investigation of differences in cross-cultural response styles by studying full response patterns instead of extreme values, (2) quantify the extent of the potential mistake of not accounting for cross-cultural differences in response behaviour, and (3) present a simple way of testing whether or not data sets from various cultural backgrounds can be used without correcting for cross-cultural response …


Different Tourists – Different Perceptions Of Different Places: Accounting For Tourists’ Perceptual Heterogeneity In Destination Image Measurement, Sara Dolnicar, T. Huybers Jan 2007

Different Tourists – Different Perceptions Of Different Places: Accounting For Tourists’ Perceptual Heterogeneity In Destination Image Measurement, Sara Dolnicar, T. Huybers

Faculty of Commerce - Papers (Archive)

We suggest that differences between tourists be evaluated as part of any destination image study. In doing so, one can avoid the potential pitfall of deriving one single destination image by averaging over individuals with possibly very different perceptions. A typology of destination image measurement approaches is presented that provides a framework for the evaluation of past destination image studies and shows directions for future developments of destination image measurement. The perceptions based market segmentation (PBMS) framework and indices derived from this approach are proposed as one possible way to explore differences in destination images between tourist groups. An empirical …


Discretionary Expenditure And Tourism Consumption: Insights From A Choice Experiment, G. I. Crouch, H. Oppewal, T. Huybers, Sara Dolnicar, J. J. Louviere, T. Devinney Jan 2007

Discretionary Expenditure And Tourism Consumption: Insights From A Choice Experiment, G. I. Crouch, H. Oppewal, T. Huybers, Sara Dolnicar, J. J. Louviere, T. Devinney

Faculty of Commerce - Papers (Archive)

Consumers’ decisions to spend money on tourism occur in the context of the other potential uses of their resources and corresponding values or utilities. While many studies have examined the demand for travel and tourism there is no known study that reveals how individuals and households make tradeoffs when allocating their spending between various potential categories of discretionary expenditure. This study assesses these tradeoffs empirically through the conduct of a choice experiment on a random sample of Australian consumers. The results provide insight into how each category of discretionary expenditure is valued and how spending in each category competes for …


A Market-Oriented Approach To Responsibly Managing Information Privacy Concerns In Direct Marketing, Sara Dolnicar, Yolanda Jordaan Jan 2007

A Market-Oriented Approach To Responsibly Managing Information Privacy Concerns In Direct Marketing, Sara Dolnicar, Yolanda Jordaan

Faculty of Commerce - Papers (Archive)

Marketing communications media technologies have the potential to be intrusive and influence consumers’ perceptions of marketing communication. Aggressive direct marketing (DM) is one communication tool that has the potential to lead to consumer concern about information privacy. Concerned consumers change their behavior: they refuse to buy through risky channels or provide information, thus jeopardizing the aim of DM. Responsible DM can prevent such reactions and build trust. Typical measures taken and recommended to protect consumers from privacy violations are of a regulative rather than a market-oriented nature, which is directly opposed to companies’ profit maximization aims. We propose a segmentation-based …


Travel Agency Marketing Strategy: Insights From Switzerland, Sara Dolnicar, C. Laesser Jan 2007

Travel Agency Marketing Strategy: Insights From Switzerland, Sara Dolnicar, C. Laesser

Faculty of Commerce - Papers (Archive)

This paper provides insight into alternative strategies for travel agencies in a matured travel market with a high internet penetration. Discounting arguments that claim that there will be no need for travel agents in future, two possible roles for travel agents can be derived from theory and prior studies in the field: travel agents can survive if they focus on specific specialized services, such as travel consultation (specialization; hypothesizing that systematic differences exist between the usage of travel agents for different travel contexts), and travel agents can survive if they focus on specific segments of the market, such as older …


Beyond Ecotourism: The Environmentally Responsible Tourist In The General Travel Experience, Sara Dolnicar, P. Long Jan 2007

Beyond Ecotourism: The Environmentally Responsible Tourist In The General Travel Experience, Sara Dolnicar, P. Long

Faculty of Commerce - Papers (Archive)

A shift of attention from the dominant product-orientation in environmentally sustainable tourism to a demand-orientation has been suggested as a way of minimising the effects of the inherent trade-offs the tourism industry faces between maximization of profits and investment in environmental sustainability. The success of such an approach depends on the existence of a class of tourists who are motivated to take care of the natural surroundings of the host destination, whether they are travelling in an ecotourism or general tourism context. Consequently, the aim of this study is to investigate whether there is empirical evidence for the existence of …


Double Degrees: Double The Trouble Or Twice The Return?, A. Russell, Sara Dolnicar, M. Ayoub Jan 2007

Double Degrees: Double The Trouble Or Twice The Return?, A. Russell, Sara Dolnicar, M. Ayoub

Faculty of Commerce - Papers (Archive)

Double degrees (also called joint or combined degrees) – programs of study combining two bachelor degrees – are increasingly popular in Australian universities, particularly among women. A case study using qualitative and quantitative surveys of current and past double degree students is presented. The study indicates that double degrees benefit students in providing a broad education and increasing skills and options. However, benefits are not fully realised because of administrative difficulties, lack of support and absence of 'learning communities'. These problems arise because double degrees sit outside the disciplinary structure of universities. As such, however, double degrees have potential to …


Desalination And Recycling: Australians Raise Health, Environment And Cost Concerns, Sara Dolnicar, A. Schafer Jan 2007

Desalination And Recycling: Australians Raise Health, Environment And Cost Concerns, Sara Dolnicar, A. Schafer

Faculty of Commerce - Papers (Archive)

Desalination and recycling are hot topics in Australia, with considerable public opposition to both technologies in a country that is desperately short of water. The authors have done new research which show that, while the results are “very clear”, the lack of knowledge among the population makes their choices less than informed.


Management Learning Exercise And Trainer’S Note For Market Segmentation In Tourism, Sara Dolnicar Jan 2007

Management Learning Exercise And Trainer’S Note For Market Segmentation In Tourism, Sara Dolnicar

Faculty of Commerce - Papers (Archive)

Tourists are different. Tourists prefer different destinations, engage in different vacation activities and perceive different aspects of their vacation as important. Differences (heterogeneity) among tourists enable the tourism industry to identify interesting groups within the market who have similar and very distinct needs, target them, and gain competitive advantage through offering superior service to a smaller group of tourists instead of trying to satisfy the entire market’s diverse needs. The process of identifying and learning about possible market segments that may be managerially useful is referred to as market segmentation. This article shows how researchers can develop learning exercises for …


Nothing New In Research On Environmentally Sustainable Tourism?, Sara Dolnicar, K. Matus Jan 2007

Nothing New In Research On Environmentally Sustainable Tourism?, Sara Dolnicar, K. Matus

Faculty of Commerce - Papers (Archive)

Sustainable tourism has become an area of great interest to both academia and industry over the past three decades, producing a large number of research studies designed to advance knowledge of the area. For tourist destinations concerned about the sustainability of tourism, the attraction of individuals who may have a lower ecological footprint/impact is desirable. However, a review of sustainable tourism and ecotourism literature reveals that over the past 15 years, there has been little advancement (or agreement) in regards to the definition of sustainable tourism/tourists or characteristics that may identify environmentally friendly (and sustainable) tourists. Given this lack of …


The Sensible Organization: A New Agenda For Is Research, Helen M. Hasan, L. Warne, H. Linger Jan 2007

The Sensible Organization: A New Agenda For Is Research, Helen M. Hasan, L. Warne, H. Linger

Faculty of Commerce - Papers (Archive)

IS research and practice does not adequately address modern organizational forms of flatter hierarchies; decentralized decision-making, greater capacity for tolerance of ambiguity, permeable internal and external boundaries, capacity for renewal, self-organizing units, self-integrating coordination mechanisms and continual change. The important challenge for IS is to determine what sort of organizational forms, structures and systems are most appropriate to meet the demands of the current and foreseeable environment. We argue that this challenge can be met through a new agenda for IS based on the concept of the ‘sensible organization’. Our argument is grounded in evidence drawn from the findings of …