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Articles 1 - 30 of 119
Full-Text Articles in Business
Tourist Segment Compatibility, Katie Lazarevski, Sara Dolnicar
Tourist Segment Compatibility, Katie Lazarevski, Sara Dolnicar
Faculty of Commerce - Papers (Archive)
Although market segmentation is used extensively by tourism researchers and industry, the problem of possible incompatibility of multiple segments has been widely ignored. Segment incompatibility limits the freedom of selecting a subset of attractive market segments to target thus representing a crucial consideration for the successful implementation of a market segmentation strategy. This study (1) discusses the problem of segment compatibility, (2) defines segment (in)compatibility, and (3) reports on factors which cause tourist (in)compatibility. Results indicated main factors are disrespect to environment, noisy people, attitude, meeting people, social atmosphere, information and advice. Practical implications for destination management are described.
An Investigation Of Tourists’ Patterns Of Obligation To Protect The Environment, Sara Dolnicar, Friedrich Leisch
An Investigation Of Tourists’ Patterns Of Obligation To Protect The Environment, Sara Dolnicar, Friedrich Leisch
Faculty of Commerce - Papers (Archive)
Destinations are increasingly concerned about the environmental sustainability of the local tourism industry. A number of authors have proposed a demand-driven approach to sustainable destination management as a complementary measure to traditional supply-sided interventions. However, there is little empirical evidence to support the feasibility of such a demand-driven approach. This study contributes to this gap by investigating whether individuals who feel morally obliged to behave in an environmentally friendly manner represent useful target segments for destination management aiming to improve the ecological sustainability of the local tourism industry. Results indicate that distinctly different moral obligation segments exist that differ in …
Reconceiving Labour Law: The Labour Market Regulation Project, Andrew D. Frazer
Reconceiving Labour Law: The Labour Market Regulation Project, Andrew D. Frazer
Faculty of Law - Papers (Archive)
This paper reviews the recent work by Australian labour lawyers that has embraced the ‘new regulation’ and in particular the idea of law as regulation. This approach has recast the academic study of labour law as being concerned with regulation of the labour market. While much of this work has concentrated on expanding the field of labour law to include many areas of law affecting the labour market (beyond the employer-employee relationship), the work has also developed the view of law as a mechanism of state regulation. The paper examines how the ‘regulatory turn’ in Australian labour law has affected …
The New Researcher, Graham Bowrey
The New Researcher, Graham Bowrey
Faculty of Commerce - Papers (Archive)
Purpose This poem is a reflection of the processes and associated emotions early career academic researchers may experience in preparing, presenting and publishing their research. Design/methodology/approach: Fictional poem Findings: This poem highlights that the processes an early career academic researcher undertakes to publish his/her research isn’t necessarily the hardest lesson to learn. Rather the hardest lesson is learning to cope with the mix of emotions they will experience during the process. Research Implications: Provides early career academic researchers, and their supervisors, a guide of what they can expect to experience during the first few years during their research. Originality/Value A …
The Place Of Self-Actualisation In Workplace Spirituality: Evidence From Sri Lanka, Mario Fernando, V. Nilakant
The Place Of Self-Actualisation In Workplace Spirituality: Evidence From Sri Lanka, Mario Fernando, V. Nilakant
Faculty of Commerce - Papers (Archive)
The aim of this paper is to develop a self-actualizing spirituality model. It examines the place of self-actualization in the experience of workplace spirituality of Sri Lankan business leaders. The primary method of data collection was in-depth and face-to-face interviews with 13 Sri Lankan business leaders. Within the qualitative tradition and case study method, grounded theory and data triangulation were used to analyze the data. The findings suggest that when the business leaders experience workplace spirituality, they commonly project a need to grow, become and evolve towards the ideal (ought) self. This need is primarily driven by a desire to …
Preparing Accountants For Today’S Global Business Environment: The Role Of Emotional Intelligence In Accounting Education, G. E. Jones, A. Abraham
Preparing Accountants For Today’S Global Business Environment: The Role Of Emotional Intelligence In Accounting Education, G. E. Jones, A. Abraham
Faculty of Commerce - Papers (Archive)
The tasks and skills that are required of accounting practitioners in today’s global business environment have changed significantly since the early 1990s. Accounting practitioners are no longer merely required to undertake the tasks necessary for information provision, such as bookkeeping, data analysis and tax preparation. Instead, their roles are now extended to encompass information facilitation, thus repositioning them as knowledge professionals rather than accounting technicians. This includes a greater emphasis on the components of emotional intelligence. However, accounting students are generally not aware of this expanded role. Thus students who are attracted into accounting courses may not possess the appropriate …
The Low Stability Of Brand-Attribute Associations Is Partly Due To Market Research Methodology, Sara Dolnicar, J. R. Rossiter
The Low Stability Of Brand-Attribute Associations Is Partly Due To Market Research Methodology, Sara Dolnicar, J. R. Rossiter
Faculty of Commerce - Papers (Archive)
Using an experiment built into a longitudinal survey, we demonstrate that the low stability of consumers’ brand-attribute associations (see Rungie et al., 2005) can be partly explained by the prevailing methods used in market research, which can often lead consumers to construct temporary associations. To increase the proportion of stable brand-attribute associations, we recommend the following improvements in market research methods: use of a shorter, brand-prompted attribute association task; inclusion of an “don’t know this brand” option to isolate ratings of brands unknown to the individual; omission of the standard instruction to guess when uncertain; and, in cross-cultural studies, translation …
Long- And Short-Run Determinants Of The Demand For Money In The Asian-Pacific Countries: An Empirical Panel Investigation, Abbas Valadkhani
Long- And Short-Run Determinants Of The Demand For Money In The Asian-Pacific Countries: An Empirical Panel Investigation, Abbas Valadkhani
Faculty of Commerce - Papers (Archive)
This paper examines the long- and short-run determinants of the demand for money in six countries in the Asian-Pacific region using panel data (1975-2002). Various country-specific coefficients are allowed to capture inter-country heterogeneities. Consistent with theoretical postulates, it is found that (a) the demand for money in the long-run positively responds to real income and inversely to the interest rate spread, inflation, the real effective exchange rate, and the US real interest rate; (b) the long-run income elasticity is greater than unity; and (c) both the currency substitution and capital mobility hypotheses hold only in the long run.
Mission Or Money? Competitive Challenges Facing Public Sector Nonprofit Organisations In An Institutionalised Environment., Sara Dolnicar, H. J. Irvine, K. Lazarevski
Mission Or Money? Competitive Challenges Facing Public Sector Nonprofit Organisations In An Institutionalised Environment., Sara Dolnicar, H. J. Irvine, K. Lazarevski
Faculty of Commerce - Papers (Archive)
This paper exposes the impact of competitive grant funding on public sector nonprofit volunteer organisations, using institutional theory to explain developments within this sector. A conceptual model is developed from which five propositions are derived. Bushcare units, in experiencing institutional pressures, respond in ways that affect their culture, structure and routines, resulting in the possibility that their mission will be compromised. In the process of targeting competitive grants, preparing grant applications, managing increased reporting requirements and recruiting volunteers, Bushcare units should apply a mission “filter” to ensure their mission is not compromised in the pursuit of money. Bushcare New South …
Assessing The Prerequisite Of Successful Csr Implementation: Are Consumers Aware Of Csr Initiatives?, Alan Pomering, Sara Dolnicar
Assessing The Prerequisite Of Successful Csr Implementation: Are Consumers Aware Of Csr Initiatives?, Alan Pomering, Sara Dolnicar
Faculty of Commerce - Papers (Archive)
Corporate social responsibility has received a large amount of research attention over the last decade. Results indicate that consumers are influenced by corporate social responsibility (CSR) initiatives of businesses if they are aware of them. Whether consumers are in fact aware of CSR initiatives, however, has not been studied in the past. This ‘missing link’ in CSR research makes the conclusions that CSR affects consumer behaviour questionable. Consequently, a number of researchers (e.g. Maignan 2001; Mohr, Webb, and Harris 2001) have called for empirical studies to determine the extent to which consumers are actually aware of the CSR records of …
International Trade And Regional Income Convergence: The Asean-5 Evidence, K. Jayanthakumaran, R. Verma
International Trade And Regional Income Convergence: The Asean-5 Evidence, K. Jayanthakumaran, R. Verma
Faculty of Commerce - Papers (Archive)
This paper intends to show that that multilateralism and regionalism are complementary and that regional income convergence is likely with the like-minded and committed regionalism that often has links geographically and culturally. In this direction this paper examines the association between international trade, income per capita, regional income convergence in ASEAN-5 by applying the LP (Lumsdaine and Papell, 1997) approach, which allows two endogenous structural breaks. The paper further explores the causal relationships among the above variables by using Granger causality tests. We used intra-ASEAN-5’s (of the 5 founding counties) historical data by isolating the following different historical policy interventions: …
An Empirical Analysis Of Sustainability Of Trade Deficit: Evidence From Sri Lanka, Nelson Perera, R. Verma
An Empirical Analysis Of Sustainability Of Trade Deficit: Evidence From Sri Lanka, Nelson Perera, R. Verma
Faculty of Commerce - Papers (Archive)
In this paper, the long-run relationship between Sri Lankan exports and imports during the period 1950 to 2006 is examined using unit root tests and cointegration techniques that allow for an endogenously determined structural break. The results failed to support the existence of a long-run equilibrium between exports and imports in Sri Lanka. This finding questions the effectiveness of Sri Lanka’s current long-term macroeconomic policies and suggests that Sri Lanka is in violation of its international budget constraint.
A Profile Of The Non-Executive Directors Of Australia's Largest Public Companies, C. L. Cortese, G. Bowrey
A Profile Of The Non-Executive Directors Of Australia's Largest Public Companies, C. L. Cortese, G. Bowrey
Faculty of Commerce - Papers (Archive)
This paper presents a profile of the 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 particular, board structure and composition is evaluated, and levels of remuneration and independence among non-executive directors are assessed. The paper concludes with a discussion of the need for independence and questions whether competence, among other characteristics, is a more valuable characteristic of a non-executive director than independence.
Corporate Social Responsibility Reporting In Hong Kong: Case Study Of Three Note-Issuing Banks (2003-2006), F. Hui, G. Bowrey
Corporate Social Responsibility Reporting In Hong Kong: Case Study Of Three Note-Issuing Banks (2003-2006), F. Hui, G. Bowrey
Faculty of Commerce - Papers (Archive)
The increasing public concern on the state of the world’s environment and the impact of mankind on the ecology of the world has lead to the increased scrutiny of the operations and performance of organisations. Organisations are now expected to be able to demonstrate that they are aware and are addressing the impact of their operations, both direct and indirect, on the environment and society in general. Financial institutions due to the nature of their business generally do not contribute directly to the degradation of the environment however they do provide the funds for many organisations’ projects which do directly …
A Commentary On 'The Order Of Teaching Accounting Topics - Why Do Most Textbooks End With The Beginning?', A. Abraham
A Commentary On 'The Order Of Teaching Accounting Topics - Why Do Most Textbooks End With The Beginning?', A. Abraham
Faculty of Commerce - Papers (Archive)
This paper deals with an issue of relevance to all those involved in teaching accounting from a student-centred perspective – the order in which topics should be introduced to students in an introductory accounting subject. The stated purpose of the paper is “to stimulate debate” (p. 9). In order to do this, the author presents an argument for her proposed ordering for the introduction of topics and then reports the results of her analysis of the sequencing of chapters in twenty three selected textbooks. These two distinct sections of the paper will be discussed first separately and then drawn together …
Survival Strategies And Characteristics Of Start-Ups: An Empirical Study From The New Zealand It Industry, Shamika Almeida, Mario Fernando
Survival Strategies And Characteristics Of Start-Ups: An Empirical Study From The New Zealand It Industry, Shamika Almeida, Mario Fernando
Faculty of Commerce - Papers (Archive)
The purpose of this paper is to report the findings of an exploratory study on the characteristics of New Zealand start up IT firms that survived the dot.com collapse. The paper is based on the in-depth interviews of nine entrepreneurs of start-up IT firms in New Zealand. The findings reveal how moderate strategy types influence survival, and what core organizational characteristics influenced the realisation of these strategies. These findings indicate that the firms that survived projected characteristics of holistic strategic balance, mastering resources and unifying focus. Successful firms made purposeful choices on resource allocations and realized moderately simple strategies. In …
Price And Demand: What Do 3pl Customers Really Want?, Tim Coltman
Price And Demand: What Do 3pl Customers Really Want?, Tim Coltman
Faculty of Commerce - Papers (Archive)
Successful companies understand what their customers want and are able to reverse engineer their supply chains to meet this demand in ways that make business sense. Less successful companies often find it hard to obtain a good understanding of what their customer’s value, and spend considerable time hustling to do things that are not fully appreciated by their customers. The lessons here are quite straightforward; rewards accrue to those organizations that are “best” able to match “appropriate” supply chain activities to the latent needs of their customers.
The Struggle To Develop Accounting Practices In The Australian Girl Guides, 1945-9: A Microhistorical Approach, A. Abraham
Faculty of Commerce - Papers (Archive)
There has been limited accounting history research in the areas of nonprofit organisations and women in a non-business environment. This paper addresses these two gaps by considering accounting history in a large female-managed nonprofit organisation, the Australian Girl Guides Association (GGA). To do this the paper uses a microhistorical reconstruction of an individual to penetrate underlying motivations (Parker, 1999, p. 31) and to allow the reader “to draw conclusions from a story that illustrates a fragment of peoples’ lives and activities” (Williams, 1999, p. 75) by revealing what would otherwise be unknown about the struggle to develop appropriate accounting practices …
Models Of Trust-Sharing In Chinese Private Enterprises, Zhong Qin, Guibin Zhang
Models Of Trust-Sharing In Chinese Private Enterprises, Zhong Qin, Guibin Zhang
Faculty of Commerce - Papers (Archive)
This paper presents two related models of development patterns of Chinese private enterprises. They illustrate incentive-based reasons for ownership arrangements of private enterprises, and highlight how institutional foundations of trust, particularly government and family-based cultural values, play an important role in influencing the development of private enterprises. These models attempt to explain why government and family-based culture are crucial for the ownership structure and management of private enterprises. The main argument in the models is that the structure of family businesses can be viewed, in essence, as a form of trust-sharing (Guanxi-sharing) arrangement within the firm. Furthermore, the increase in …
Resource Price Shocks And Macroeconomic Adjustment For A Resource Exporter: Some Preliminary Results, Grant M. Cox, Charles Harvie
Resource Price Shocks And Macroeconomic Adjustment For A Resource Exporter: Some Preliminary Results, Grant M. Cox, Charles Harvie
Faculty of Commerce - Papers (Archive)
The increased demand for energy and other resources in global markets, particularly arising from the rapidly developing economies of China and India, has recently produced considerable turbulence in resource prices including, most obviously, that of oil. Given the recent magnitude of change in resource prices, the macroeconomic implications of this for resource producing and exporting economies and resource importing economies is of now considerable contemporary importance. This paper develops a dynamic macroeconomic model for a resource producing and exporting economy, with the objective of capturing the key macroeconomic developments that are likely to arise from an increase in the price …
Segmenting The Senior Travel Market By Means Of Travel Motivation - Insights From A Mature Market (Switzerland), Philipp E. Boksberger, Christian Laesser
Segmenting The Senior Travel Market By Means Of Travel Motivation - Insights From A Mature Market (Switzerland), Philipp E. Boksberger, Christian Laesser
Faculty of Commerce - Papers (Archive)
The paper reports on the segmentation of Swiss senior travellers on the basis of their travel motivation. Switzerland is considered a mature market which is why this country serves as a role model for future travel behaviour. In contrast to previous studies, which identified up to six clusters, the results reveal that in the case analysed there are three clusters. Two of them partially represent a life cycle concept: TIME HONOURED BON VIVANTS (phase 1; towards the end of a professional life), and GRIZZLED EXPLORERS (phase 2; from the start of a retired life). These two segments are complemented by …
Just Don't Call Me A Feminist: Senior And Junior Women Managers' Perceptions Of Communication Dilemmas At Work, Mary Barrett
Just Don't Call Me A Feminist: Senior And Junior Women Managers' Perceptions Of Communication Dilemmas At Work, Mary Barrett
Faculty of Commerce - Papers (Archive)
Barrett (2004) found senior women managers evaluated workplace communication strategiesdifferently according to whether they thought a man or a woman was using the strategy. Butorganisationally junior younger women often reject overt feminist standpoints and might evaluatethese strategies differently. To test this, 255 junior women managers evaluated strategies for the samedilemmas older women had. When evaluating strategies for short and medium term dilemmas (egbeing interrupted, getting credit for an idea), junior women managers evaluate less than older womenmanagers on the basis of the communicator's gender. However with longer term dilemmas (eg gettingachievements noticed for promotion), junior women managers avoid some strategies …
Applying A Consumer Perceptual Measure Of Corporate Social Responsibility: A Regional Australian Perspective, Robert Rugimbana, Ali Quazi, Byron Keating
Applying A Consumer Perceptual Measure Of Corporate Social Responsibility: A Regional Australian Perspective, Robert Rugimbana, Ali Quazi, Byron Keating
Faculty of Commerce - Papers (Archive)
The study examines the patterns of perceptions of retail banking consumers in respect to banking services in regional Australia from a corporate social responsibility (CSR) perspective. A novel two-dimensional measure of corporate social responsibility was used for this purpose. Findings from the analysis of levels of contentment/discontentment of bank consumers are noteworthy. Contrary to popular belief, consumers in this study not only portrayed a diversity of opinions on the corporate social responsibility roles of banks, but also showed general support for the two main opposing views of CSR which represent the classical and the emerging perspectives. The implication of these …
The Dynamic Prediction Of Company Failure, Maria Kim, Graham Partington
The Dynamic Prediction Of Company Failure, Maria Kim, Graham Partington
Faculty of Commerce - Papers (Archive)
Across disciplines, and particularly in medicine, Cox’s proportional hazards model is one of the most popular models for analyzing survival. We use a Cox model with dynamic variables to estimate survival probabilities and make dynamic financial distress predictions for a large sample of Australian listed companies. This is one of relatively few studies to apply dynamic variables in forecasting financial distress. It is the first study to provide forecasts of survival probabilities using the Cox model with dynamic variables. In contrast to most bankruptcy studies using static models, our model’s predictive accuracy improves as the time horizon lengthens.
The Relationship Between Innovation, Productivity And Exports: Some Preliminary Evidence From The Malaysian Manufacturing Sector, Cassey Lee
Faculty of Commerce - Papers (Archive)
The objective of this paper is to empirically examine the relationship between innovation, productivity and trade intensity using firm-level data from the Malaysian manufacturing sector. Evidence from this paper suggests the relationships between innovation, productivity and exports is a complex one. Exporting and industry technological characteristics may influence the decision to undertake RDbut has no effect on RDexpenditure. Only firm size has impact on both the decision and expenditure on R Variables such as RDexpenditure, firm size, exports and local ownership influences the propensity to innovate, be it product or process innovation. Product innovation is negatively related to productivity while …
Blogs – The New Source Of Data Analysis, M. Jones, I. Alony
Blogs – The New Source Of Data Analysis, M. Jones, I. Alony
Faculty of Commerce - Papers (Archive)
Blogs are a new and intriguing form of communication and personal expression. Researchers are only just beginning to realise the value that these media present as sources of data for research. This paper begins to unveil the untapped potential that the blogosphere provides for research. The paper begins by introducing blogs, explaining their evolution and the important role they play in society. A major contribution to knowledge comes from the paper’s analysis of the motivation behind blogging – providing a framework of seven different motivational schemes. Building on this, the paper explores why blogs are a valuable and reliable source …
Mentoring In Academe: An Australian Response To The Drought Of Senior Accounting Academics, H. J. Irvine, L. Moerman, Kathy Rudkin
Mentoring In Academe: An Australian Response To The Drought Of Senior Accounting Academics, H. J. Irvine, L. Moerman, Kathy Rudkin
Faculty of Commerce - Papers (Archive)
The purpose of this paper is to expose the shortage of senior academics in Australian accounting schools, to relate the way one school is addressing this crisis through an innovative mentoring program, and to challenge existing institutional arrangements. This is a qualitative case study of one mentoring program set within the institutional context of Australian accounting schools. Data collected from semi-structured interviews, archival sources and personal reflections, is presented using metaphor to theorize (Llewellyn 2003). The scheme achieved some notable individual successes, but raised many issues and challenges to extant mentoring models and existing structures. Mentoring is a multifaceted investment …
Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark
Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
Please find following a submission to the Independent Review of the Environment Protection and Biodiversity Conservation (EPBC) Act 1999. This submission focuses on reviewing the level of compliance with Section 516A (Annual reports to deal with environmental matters) of the EPBC Act 1999 by addressing the following questions raised in the Independent Review of the EPBC Act’s Discussion Paper: Question 37 – Does the Act contain sufficient comprehensive and appropriate range of enforcement mechanisms? Are those mechanisms capable of deterring and responding to contraventions of the Act? Question 40 – Does the Act provide sufficient guidance for decision makers in …
Customer Loyalty Programmes: Ifric13 And The Ambiguities Of Revenue Cecognition, S. Chapple, L. Moerman, Kathy Rudkin
Customer Loyalty Programmes: Ifric13 And The Ambiguities Of Revenue Cecognition, S. Chapple, L. Moerman, Kathy Rudkin
Faculty of Commerce - Papers (Archive)
From 1 July 2008 IFRIC 13 becomes mandatory in Australia, requiring a standardised deferred revenue treatment to account for a plethora of Customer Loyalty Programmes (CLP). This paper highlights the diverse views of appropriate classification, and the ambiguities faced by those accounting for CLP. A text based analysis of documents pertaining to IFRIC 13 shows the International Financial Reporting Interpretations Committee (IFRIC) to be committed to a principles based approach in making its interpretation. While IFRIC members were responsive to the concerns of interested parties, they were not subservient to the ensuing lobbying process.
The Sustainability Of Public Sector Ecological Sustainable Development Reporting, Graham Bowrey
The Sustainability Of Public Sector Ecological Sustainable Development Reporting, Graham Bowrey
Faculty of Commerce - Papers (Archive)
Over the past two decades there has been significantly increased public awareness of and focus on the environmental impact of organisations operations. However, in spite of this increased focus on the environment, most organisations in Australia are not required by regulation to outline the impact of their organisations on the environment nor the measures they are taking to contain or reduce their impact on the environment. To be fair many private sector organisations have been voluntarily providing reports to varying degrees on their environmental performance and management. For example there has been the development and implementation of triple bottom-line reporting, …