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Full-Text Articles in Business
Action Regulation Theory, Michael Jones
Action Regulation Theory, Michael Jones
Faculty of Business - Papers (Archive)
Action Regulation Theory (ART) is a cognitive theory that draws heavily on work by German and Scandinavian researchers. It brings together Levin's Field Theories and the fundamentals of Activity Theory proposed by Leontiev and Vygotsky. However, where Activity Theory looks at activities, which are comprised of sets of goal oriented actions, ART focuses on specific actions: actions coupled with an inherent feedback cycle. This allows for the concept of an action as a pseudo-iterative process. ART can be seen as a part of Activity Theory, which is concerned with the structure of goals and sub-goals that are guided within a …
The Legitimising Power Of Regulation For Australian Banks: An Institutional Approach, H. Deo, Hemant J. Irvine, A. Abraham
The Legitimising Power Of Regulation For Australian Banks: An Institutional Approach, H. Deo, Hemant J. Irvine, A. Abraham
Faculty of Commerce - Papers (Archive)
The history of the Australian banking system has been one of a striving for legitimacy, against a cycle of boom, bust and public antagonism. Despite a series of banking inquiries and ensuing regulatory reform, banks continue to announce unexpected results. Over the past 15 years, each of the four major Australian banks, while complying with the increasingly stringent requirements of regulatory bodies, reported at least one major financial blunder. An institutional perspective demonstrates that rules and regulations play a powerful legitimising role in assisting banks to maintain their public image in the face of such disasters.
Regulation: Standardising Accounting Practice, M. Gaffikin
Regulation: Standardising Accounting Practice, M. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
This is the practical extension of a previous paper (Gaffikin, 2005) in which the actual attempts to regulate accounting are described and discussed. A most important element of this is the attempts to establish a conceptual framework by the professional bodies. In Australia much of the thrust for regulation has been captured by the law – CLERP. To date there has been an attempt to integrate professional and legal regulation of the discipline with considerable cooperation between those involved.