Digital Commons Network^™

The Challenges Of Being An Accounting Academic: What We Can Learn From The Literature Bricolage, Warrick R. Long, Lisa Barnes, Maria T. Northcote, Anthony Williams

Warrick Long

This study specifically targets research done in the area of the Accounting Academic. A search of the literature has shown that there are many challenges faced by Accounting Academics in this environment of change. These challenges have been narrowed down into the top four most discussed themes of teaching, research, workload and curricula design. The University Accounting Academic environment is not unlike an ecosystem of interacting organisms or stakeholders which impacts in a variety of ways. These create pressure points that Accounting Academics experience and which they value, are challenged by, or affects their outlook. Accounting Academics are frequently not …

The Challenges Of Being An Accounting Academic: What We Can Learn From The Literature Bricolage, Warrick R. Long, Lisa Barnes, Maria T. Northcote, Anthony Williams

Anthony Williams

This study specifically targets research done in the area of the Accounting Academic. A search of the literature has shown that there are many challenges faced by Accounting Academics in this environment of change. These challenges have been narrowed down into the top four most discussed themes of teaching, research, workload and curricula design. The University Accounting Academic environment is not unlike an ecosystem of interacting organisms or stakeholders which impacts in a variety of ways. These create pressure points that Accounting Academics experience and which they value, are challenged by, or affects their outlook. Accounting Academics are frequently not …

Crime Futures Market, Adam White

Adam White

Labor And Urban Crisis In Buffalo, New York: Building A High Road Infrastructure, Ian Greer, Lou Jean Fleron

Ian Greer

With inequality growing and competitive market forces on the march, can unions play a constructive role in solving the problems of capitalist economic development? Should they try? In this study of coalition building in Buffalo, New York we find that regular procedures of problem solving involving multiple coalition partners – what we call a high-road social infrastructure – have developed in the city. We discuss the progression of union approaches to economic development, including in-plant and regional labor-management partnership, community coalitions and the creation of labor-led nonprofit organizations. In response to long-term economic and social crisis, a group of union …

Labor And Regional Development In The U.S.A.: Building A High Road Infrastructure In Buffalo, New York, Ian Greer, Lou Jean Fleron

Ian Greer

[Excerpt] In a country where worker representatives lack broadly institutionalized roles as "social partners," how can they play a constructive role in solving the problems of regional development? In Buffalo, New York, regularized, labor-inclusive procedures of problem solving involving multiple coalition partners – what we call a high-road social infrastructure – has emerged. Socially engaged researchers and educators have played a role in spreading lessons and organizing dialogue. Despite the emergence of regional cooperation, however, successful development politics are hampered by many of the same problems seen in European regions, including uncertainty about the best union strategy, hostility from business …

A Historical Perspective Of The Evolution Of Australian Built Heritage And Its Management, Johari Hussein, Lynne Armitage, Linda Too

Lynne Armitage

This paper analyses the origin and parameters that contribute to the development of Australian built heritage, identifies the underlying challenges and issues that stakeholders face in their management, and thereby develops a basis for further research. A literature review was conducted on published resources related to heritage buildings in an historical context to categorise contributory parameters that have shaped Australian built environment over the past two centuries. It is perceived by researchers that modernisation, sustainability and technology are factors that help to retain built heritage values. However, this review suggests that the way in which these factors are applied often …

Reconstructing The South: How Commercial Myths Compete For Identity Value Through The Ideological Shaping Of Popular Memories And Counter-Memories, Craig Thompson, Kelly Tian

Kelly L Tian

This study explicates the coconstitutive relationships between commercial mythmaking and popular memory that arise through myth market competitions for identity value. We develop a genealogical analysis of the representational strategies and ideological rationales that two prominent New South mythmakers use to shape popular memories in relation to their competitive goals and to efface counter-memories that contradict their mythologized representations. We then derive a conceptual model that highlights competitive, historical, and ideological influences on commercial mythmaking and their transformative effects on popular memory, which have not been addressed by prior theorizations of the meaning transfer process.

Indigenous Identity In The Nation Brand: Tension And Inconsistency In A Nation's Tourism Advertising Campaigns, Alan Pomering

Alan Pomering

The purpose of this paper is to discuss one nation's attempts at tourism branding in which elements of Indigenous identity featured as a key element of the brand, arguably impairing persuasion results. The methodology follows a qualitative and interpretivist approach. A recent tourism advertising campaign for Australia is described; observations are made regarding Indigenous Australian identity in relation to the broader national identity; recent international tourist arrival trends are discussed; and connections between this triad are proposed. The campaign under study is also compared with proximate campaigns. The study raises questions about tapping a contested national identity for tourism branding …

The Impact Of Information Disclosure On Goodwill Impairment In Merger And Acquisition Decision In Nigerian Banks, Yusuf Alkali Muhammad

Yusuf Alkali Muhammad

The need for quality accounting information is to bring investors’ in an economy. Investors require financial position of business asset to be prepared in line with the international accounting standards. Investment decision really on the quality of information received on the business. Assets and liabilities porting is part of good accounting reporting. Therefore, Goodwill as an asset requires quality reporting in accordance to the Nigerian GAAP. Recognition of Goodwill in accounting reporting has been a major challenging issue even though its recognition has been provided in the accounting regulations. Provision of goodwill impairment in Nigerian banks has been provided on …

Informal Opportunity Among Smes: An Empirical Study Of Denmark’S Underground Economy, Shahamak Rezaei, Marco Goli, Leo Paul Dana

Leo- Paul Dana

Based on interviews with (legal and illegal) immigrants to Denmark, meetings with stakeholders and with experts in the field, this article addresses issues regarding the underground economy. Our findings show that, in Denmark, the existence of an underground economy makes it possible for semi-compliant and non-compliant immigrants to make a living. We suggest that the underground economy in Denmark will continue to provide networks of illegal residents with opportunities for informal economic activities as trust allows entrepreneurs to function below the radar, by owning enterprises registered using the names of people who are legally in this country.

Narratives Serially Constructed And Lived: Ethnicity In Cross-Gender Strikes 1887-1903, Ileen A. Devault

Ileen A DeVault

[Excerpt] The strikes narrated in this paper have illustrated different ways in which individuals' recognition of ethnic identity could interact with their recognition of gender and class identities. In each strike workers' identities developed along with the serial narrative of the particular strike situation. The use of Sartre's concept of the series helps us think about the many possible variations of class, ethnicity, and gender. Though Sartre planned to use his concept of series as a way to examine peoples' class identities, my employment of the concept broadens it to include other categories of identification as well. Using the concept …

The Case Of Dr Mohamed Haneef: An Australian 'Terrorism Drama' With British Connections, Mark Rix

Mark Rix

This article examines the treatment of Dr Mohamed Haneef, an Indian doctor arrested under Australia‟s anti-terrorism legislation in July 2007 as Australian authorities including the Australian Federal Police, Commonwealth Director of Public Prosecutions, Australian Security Intelligence Organisation, (wrongfully) believed that he was linked to the terrorist attack at Glasgow airport in June 2007. The actions and responses of these two agencies, and the subsequent judicial inquiry are reviewed in the light of the media‟s role and press coverage as the case unfolded.

Homing In On Paradigm Shift: Ryanair Leadership In The Age Of Expensive Air Trave, Uzoechi Nwagbara

Dr Uzoechi Nwagbara

This investigation borders on a critical evaluation of the leadership style of Ryanair in the age of expensive air travel. Another thrust of the paper is a critical look at the organizational model in place at Ryanair which has made it one of the world’s most successful airlines. In doing this we shall be exploring the leadership model and paradigms as well as leadership style that Michael O’Leary, the CEO of this airline has brought to bear in the organization, which have made it an airline of choice in Europe. Also, the study will be evaluating the transformational change occasioned …

Apple Inc.: Product Portfolio Analysis, Michael Mallin, Todd A. Finkle

Todd A Finkle

Defining And Measuring Entrepreneurship For Regional Research: A New Approach, Sarah A. Low

Sarah A. Low

A strong correlation might exist between entrepreneurship and long-term regional

employment growth (Acs and Armington, 2003). Entrepreneurship may be a more

sustainable economic development strategy than alternatives, like industrial recruitment,

because entrepreneurs tend to locate in their home region. Research and policies on

fostering entrepreneurship are hindered, however, by the lack of a clear definition and

measure of entrepreneurship (Bruyat and Pierre-Andre, 2000). Multiple definitions of

entrepreneurship, often flawed, lead to contradictory findings that fuel policymaker

confusion (Tamasy, 2006). Most importantly, the commonly used measures of

entrepreneurship ignore innovation—a long established defining attribute of

entrepreneurship for economic development. This is …

Franchise, Margin And Locale: Constructing A Critical Management Studies Locale In Aotearoa/Nz, Craig Prichard, Janet G. Sayers, Ralph Bathurst

Janet G Sayers

Most academic disciplines have their symbolic and material ‘homes’ in the metropolitan centres of the United States of America (USA) and the United Kingdom (UK). Consequently researchers working in Aotearoa/NZ face a choice as to the kinds of relations they develop with these metropolitan centres. We argue that researchers tend to adopt three particular modes of response: franchise, margin and locale. In this paper we illustrate each mode by reflecting on a joint research programme, Music and Organisation. We suggest researchers need to move beyond franchise and margin responses and develop methods of research that explore local issues using local …

Financial Crises And The Presence Of Foreign Banks, Adrian E. Tschoegl

Adrian E Tschoegl

Foreign banks have entered many transition and emerging economies in recent years, sometimes before economic and banking crises have developed, and often after. Today, in a number of countries foreign banks own as much as 90 per cent or more of the banking systems’ assets. The question then arises as to what the effect of the foreign presence is on crises. This chapter first discusses the motives, modes and regulation of foreign banks. In analyzing foreign entry, it is important to distinguish between classic or traditional foreign banks and the innovators, which in turn one can classify either as “bettors”, …

Foreign Banks In Bulgaria, 1875-2002, Adrian E. Tschoegl, Kenneth Koford

Adrian E Tschoegl

We apply the analogy from biology of ecological succession that follows natural disasters as a conceptual framework for the history of foreign banks in Bulgaria. We argue that the current predominance of foreign banks is unlikely to be permanent, even without government action. The argument should also apply to other countries that have incurred sever financial collapse. In the case of Bulgaria, foreign banks have entered several times—before World War I, after that war, and after the fall of Communism in the early 1990s. The same source countries and even some of the same banks that were present before World …