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Articles 2401 - 2430 of 2489
Full-Text Articles in Business
A Metaphorical Study Of Information Seeking Using Q Methodology, Joseph A. Meloche, Kate Crawford
A Metaphorical Study Of Information Seeking Using Q Methodology, Joseph A. Meloche, Kate Crawford
Faculty of Commerce - Papers (Archive)
This brief paper examines a metaphorical perspective for information science. Metaphorical understanding, like learning itself, is a fundamental component in the movement from the known to the unknown. Adopting this perspective has the potential to inform and further advance the study of characteristics ofinformation and.how it relates to emerging knowledge. This will be demonstrated by an examination ofthe metaphors used by theorists to describe how users approach information.
In At The Deep End: Conducting Processual Research On Organisational Change, Patrick M. Dawson
In At The Deep End: Conducting Processual Research On Organisational Change, Patrick M. Dawson
Faculty of Commerce - Papers (Archive)
This article provides a series of reflections on the practice of carrying out processual research on organisational change. At a broad level, some of the main tasks associated with conducting company case studies are described and the benefits of this approach for dealing with complex change data are outlined. At a more specific level, the article addresses three main areas tied to the actual ‘doing’ of processual research. First, the notion of tacit knowledge and ‘getting your hands dirty’ by engaging in ongoing in-depth fieldwork. Second, the design and implementation of a longitudinal case study research programme. Third, the advantages …
Trade Reform And Industrial Performance: A Survey, Kankesu Jayanthakumaran
Trade Reform And Industrial Performance: A Survey, Kankesu Jayanthakumaran
Faculty of Business - Papers (Archive)
Under structural adjustment programme trade liberalization has been given a prominent role with.the expectation that it would promote exports and productivity. along the. line. of comparative advantages; also it would reduce monopolistic cond.Ittons m the domestic markets and reduce the rice markups. Number of hteratures attempt to test the reform induced p ~ across industr'es. d I . perj_ormance l 't I m eve opmg countries. This paper examines the available t f eratdu re for .t he purpose of ex p lo n·n g some general conclust· ons on this field 0 stu,/' A ~~nk bet~~en tra.de policy and …
Export Processing Zones In Sri Lanka: A Cost - Benefit Appraisal, Kankesu Jayanthakumaran, John Weiss
Export Processing Zones In Sri Lanka: A Cost - Benefit Appraisal, Kankesu Jayanthakumaran, John Weiss
Faculty of Business - Papers (Archive)
Like many countries, Sri Lanka has used Export Processing Zones as a means of promoting manufactured exports. This article uses a cost-benefit approach to estimate the returns to the national economy from the main zones. Overall, the zones are found to be economically efficient with an economic rate of return of 23 per cent. The zones are dominated by textile and clothing firms, however, and returns in other sectors are considerably lower. Unlike zones elsewhere, profits to local investors are a significant part of national benefits.
Contracting Out And The Price Of Burning Bridges, D. J. Johnstone
Contracting Out And The Price Of Burning Bridges, D. J. Johnstone
Faculty of Business - Accounting & Finance Working Papers
The outsourcing of government activities is justified primarily on the grounds of cost savings. In the process of determining whether there are potential savings from contracting out, government agencies are required by various Commonwealth and State Government guidelines to measure the relevant costs of in-house activities and to compare these with external bids. The cost comparison methodology advocated in these guidelines is flawed in that it makes no alIowance for the financial value of the option to contract out (and thus not to contract out). It is wrong to give up (exercise) this option unless the expected cost savings accruing …
Colonialism Of Accounting Education In Developing Countries: The Experiences Of Singapore And Sri Lanka, H. Wijewardena, S. Yapa
Colonialism Of Accounting Education In Developing Countries: The Experiences Of Singapore And Sri Lanka, H. Wijewardena, S. Yapa
Faculty of Business - Accounting & Finance Working Papers
This paper provides a comparative analysis of the nature of accounting education in Singapore and Sri Lanka. Both these countries were British colonies for nearly one hundred and fifty years and inherited their accounting education from the British. Consequently, even after nearly fifty years of independence, Sri Lanka is still following the colonial system for producing its accountants. Singapore, however, has successfully moved away from it within four years of independence. More importantly, the paper indicates that if a developing country continues to depend so heavily on foreign accounting bodies or produces accountants locally through education programmes based on the …
The Minimum Transfer Price Of Services, D. J. Johnstone
The Minimum Transfer Price Of Services, D. J. Johnstone
Faculty of Business - Accounting & Finance Working Papers
The minimum agreeable transfer price in a transfer of goods between autonomous divisions of a decentralised firm is given by what has become known as the "general rule". According to this rule, the least price acceptable to the transferor division is the sum of the transferor's incremental or outlay costs and any associated "foregone contribution" (opportunity cost). The same rule can be shown to apply to transfers of services as well as goods, provided that the transferor's "foregone contribution" is interpreted in relation to the replacement cost of the services (professional time) transferred. Specifically, "foregone contribution" is defined as the …
Corporate Regulation In Australia: Fact Or Fiction, K. Cooper
Corporate Regulation In Australia: Fact Or Fiction, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
This paper recognises and takes as given there is a recurring cycle of regulatory failure, regulatory reform. It also accepts the arguments of a small number of authors that there are flaws within the regulatory mechanism which contribute to the perpetuation of the regulatory failure, regulatory reform cycle. However, this paper argues that these flaws are but a symptom of more deeply seated problems. The regulatory framework is weak in very fundamental and strategic areas including the nature of legislation and accounting standards, enforcement and overall administration. The fact that these weaknesses are not adequately addressed or rectified suggests that …
Lessons From The Financial Theory Of Horse Racing, D. Edelman
Lessons From The Financial Theory Of Horse Racing, D. Edelman
Faculty of Business - Accounting & Finance Working Papers
Throughout history, man's understanding of Risk appears to have been led by those seeking to accumulate wealth through games of chance, and, much later, through investment. Generally, there was little development in the understanding of Risk or Chance until the 18th century, when mathematicians such as Bernoulli, Pascal, Laplace, and others began to investigate and characterise even the most elementary properties of coins and dice.
The Stochastically Subordinated Log Normal Process Applied To Financial Time Series And Option Pricing, D. Edelman, T. Gillespie
The Stochastically Subordinated Log Normal Process Applied To Financial Time Series And Option Pricing, D. Edelman, T. Gillespie
Faculty of Business - Accounting & Finance Working Papers
The method of stochastic subordination, or random time indexing, has been recently applied to Wiener process price processes to model financial returns. Previous emphasis in stochastic subordination models has involved explicitly identifying the subordinating process with an observable quantity such as number of trades. In contrast, the approach taken here does not depend on the specific identification of the subordinated time variable, but rather assumes a class of time models and estimates parameters from data. In addition, a simple Markov process is proposed for the characteristic parameter of the subordinating distribution to explain the significant autocorrelation of the squared returns. …
In The Search For Accounting Knowledge - Everything Old Is New Again, A. Kurtovic, K. Cooper
In The Search For Accounting Knowledge - Everything Old Is New Again, A. Kurtovic, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
The following paper will attempt to substantiate claims that the accounting profession, has in over a hundred years, failed to adequately develop. Claims that the accounting profession has done little more than recycle financial accounting issues are not new, with such allegations having vocally surfaced in the past two decades. In order to achieve its aim, this paper will focus on Statement of Accounting Concepts number two [SAC 2], The Objective of General Purpose Financial Reporting. In gaining an understanding of today' s position of SAC 2 and how it has been arrived at, legislation dating over a hundred years …
Undergraduate Accounting Curriculum: The Unique Case Of Iran, H. Wijewardena, J. Roudaki
Undergraduate Accounting Curriculum: The Unique Case Of Iran, H. Wijewardena, J. Roudaki
Faculty of Business - Accounting & Finance Working Papers
After the Islamic Revolution of 1979, the entire education system in Iran was drastically changed to make it more relevant to the Islamic principles. Accordingly, a single undergraduate accounting curriculum designed by the government was imposed on all universities in Iran in 1982. Since then, undergraduate accounting programmes of all universities have been conducted on the basis of this common curriculum. However, there has been criticism that several features of this curriculum are not appropriate in terms ofeducational objectives and economic conditions of the country. This study examined the nature and content of the above curriculum with the purpose of …
Can Negative Expected Value Gambling Be Rational? An Analysis Of A Doubling Scheme For Roulette, D. Edelman
Can Negative Expected Value Gambling Be Rational? An Analysis Of A Doubling Scheme For Roulette, D. Edelman
Faculty of Business - Accounting & Finance Working Papers
It is well-known (e.g., Wald (1947)) that complicated betting strategies and stopping times cannot turn unfavourable games into favourable ones. While economists tend to attribute individuals' willingness to play such games to irrationality (as might be modeled by increasing marginal utility, for example) the present paper presents an example which suggests an alternative model, one which suggests that negative expected-value (EV) gamblers may in some instances be behaving rationally after all.
The Potential For Corporate Immunisation Of Commercial Projects, M. Mccrae
The Potential For Corporate Immunisation Of Commercial Projects, M. Mccrae
Faculty of Business - Accounting & Finance Working Papers
Firms are continually investing resources in risky projects which involve uncertain outcomes. The need for firms to protect the net asset backing of their project portfolios and to immunise against unacceptable cash flow streams is evident in a number of contemporary practices such as factoring, sub-leasing and joint ventures. But the ad hoc farming out of projects does not provide a means of systemically deriving optimal strategies which provide adequate protection at minimum cost. The options based hedging model used here illustrates why firms use factoring, joint-ventures and similar strategies as a form of risk sharing and shows how optimal …
Pass The Plate Around Again: A Study Of Budgeting In A Local Church, H. J. Irvine
Pass The Plate Around Again: A Study Of Budgeting In A Local Church, H. J. Irvine
Faculty of Commerce - Papers (Archive)
Is there a contradiction between the spiritual aims of a religious organization and its need to gather resources in order to fulfill these aims? This is a study of budgeting in a local church. It considers the tension between the “sacred” agenda of the church and the often-perceived “secular” nature of accounting. There was potential for this difference to lead to resistance to accounting as it was practised within the church, and this has been considered from the point of view of the church’s religious belief system. The study was based on a consideration of accounting reports, meetings, financial techniques, …
The Effect Of Portfolio Asset Size On The Performance Of Australian Superannuation Fund Managers, M. Mccrae
The Effect Of Portfolio Asset Size On The Performance Of Australian Superannuation Fund Managers, M. Mccrae
Faculty of Business - Accounting & Finance Working Papers
Overseas studies suggest a correlation between the performance of mutual fund managers and the size of funds under control, with small funds outperforming large funds. This study extends the analysis to Australian superannuation fund managers where industry structure, purpose, asset base and investment strategies are considerably different. It investigates the potential effect of portfolio asset size on quarterly excess and risk adjusted returns and systematic risk profiles from 1977 to 1993. Although overall performance has weakly improved since the 1970's, the results contradict overseas evidence. After allowing for survivorship bias and extreme outliers, variations in asset size are not related …
International Convergence Of Accounting Standards: The Case Of The Australian Foreign Currency Standard, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
For some time, there has been a push towards the harmonisation of accounting standards throughout the world. Given international trade in corporate securities and the growth of multinational companies, the harmonisation of accounting standards is clearly desirable. However, as this paper shows, full harmonisation is unlikely to be achieved. The reason for this is that accounting standards are not merely technical rules. They have economic consequences and, thereby, have political implications for both the preparers and users of financial statements. The fact that economic conditions vary from country to country, means that accounting methods that are acceptable in one country …
An Analysis Of International Inter-Bank Settlement Problems And Responses, G. Hartono, G. Gniewosz
An Analysis Of International Inter-Bank Settlement Problems And Responses, G. Hartono, G. Gniewosz
Faculty of Business - Accounting & Finance Working Papers
Timely and adequate settlement of international inter-bank payments has always been a major concern for the banking industry. However the 1974 failure of Herstatt Bank, and the disruption which hit the financial markets, ushered in an era of heightened concern about the potential vulnerability of the international settlement systems. The purpose of this paper is to analyse the encountered settlement problems and attempted solutions. Nowhere are these efforts more apparent then in the European attempt to create a single financial market. One of the more interesting developments in this evolution towards regional and global payment markets has been the push …
In The Beginning Was The Word...: The Sanctification Of An Accounting Language, K. M. Mccombie, K. Cooper
In The Beginning Was The Word...: The Sanctification Of An Accounting Language, K. M. Mccombie, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
Traditional theories of language fail to recognise the social/political/historical influences on an accounting language. It is with a "critical" perspective that our paper addresses a problematic formation of accounting language. Specifically, we are concerned with the fact that some have the ability to be heard in accounting situations, while others are ignored, or reinterpreted. Our explanation of this is that accounting has experienced linguistic unification, which has resulted in the accounting profession imposing an "official" accounting language and maintaining control over it's use. This "official" accounting language is (re)produced continually, and our hope is that this cycle will be broken.
The Lecture A Teaching Strategy For Large Groups: A Reprise, G. K. Laing
The Lecture A Teaching Strategy For Large Groups: A Reprise, G. K. Laing
Faculty of Business - Accounting & Finance Working Papers
This paper presents a summary of the issues concerning the viability of the "lecture" as a teaching strategy for large groups. A review of the accounting literature suggests that research and debate regarding the role of the lecture in the learning process has been minimal. Historically, the changes that have occurred in the lecture were the result of new technologies applied to the presentation process. It is suggested that one result of technological advancements in society has been the creation of a discerning/sophisticated audience (students). The implication drawn is that the lecture needs to adapt to match such changes in …
The Electoral Reform Campaigns In New Zealand: A Political Communication Case Study, Juliet Roper, Shirley Leitch
The Electoral Reform Campaigns In New Zealand: A Political Communication Case Study, Juliet Roper, Shirley Leitch
Faculty of Business - Papers (Archive)
Communication professionals employed in the public relations and advertising industries play a central role in the democratic process. They research, design, and implement the campaign strategies that attempt to influence voter choices and public policy. In New Zealand, some special legal restrictions are placed on the campaign activities of politicians during election campaigns. But, for corporations and interest groups, the ability to pay is the major controlling factor. It was within the context of this 'free market' of ideas that New Zealand held a referendum to decide whether or not to adopt a new electoral system. In spite of a …
Research Assistants In The Clever Country, Michael K. Organ, S. Svensen
Research Assistants In The Clever Country, Michael K. Organ, S. Svensen
Faculty of Commerce - Papers (Archive)
In this paper, we outline some of the problems facing research workers in Australian universities, with an emphasis on research assistants, the lowest classification of paid research worker. It is concluded that, while conditions have improved slightly since 1978, research assistants are still among the most marginalised public sector employees, and subjected to employment conditions which should be considered unacceptable in a society which values the benefits accruing from research activities.
Accounting For Steam: The Accounts Of The Soho Factory, R. Williams
Accounting For Steam: The Accounts Of The Soho Factory, R. Williams
Faculty of Business - Accounting & Finance Working Papers
The accounting records of the Soho Foundry, an organisation set up in the late eighteenth century display a close similarity to modem accounting processes. This paper discusses the organisation of the foundry and its ledger, as a reflection of that organisation, during the early years of operation. The Soho Foundry was unique in as much as it was the first factory built to solely manufacture steam engines and as may be expected the organisation of the foundry reflected the innovation of the design of its product. The accounting system employed also reflected a high degree of sophistication.
Financial Management Reform In The Australian Public Sector: Marginalising Public Accountability And Welfare, M. Mccrae, M. Kaidonis
Financial Management Reform In The Australian Public Sector: Marginalising Public Accountability And Welfare, M. Mccrae, M. Kaidonis
Faculty of Business - Accounting & Finance Working Papers
The reform program revolutionising financial administration and management in the Australian public sector has brought substantial gains in the cost efficiency and effectiveness of operations of both Departmental and non-departmental organisational entities and programs. The instillation of a business or commercial ethos into public service organisations through the adoption of private sector financial management practices, objectives and accountabilities has wrought profound change to the way the public sector 'does business'. But there is strong evidence that the commercialisation of public sector financial administration has also 'commercialised' public sector accountability and attitudes towards public service and infrastructure provision. This article examines …
A Negotiation Approach To Financial Decisions Involving Accounting Information Use, M. Mccrae
A Negotiation Approach To Financial Decisions Involving Accounting Information Use, M. Mccrae
Faculty of Business - Accounting & Finance Working Papers
The issue of how parties with diverse preferences make decisions under information asymmetry has been at the core of contemporary accounting research (Murnighan and Bazerman 1990). But surprisingly little research addresses the actual process by which such decisions are made. The process of choice negotiation for alternative accounting methods in both financial and management accounting has been explored in several areas of accounting information application such as transfer pricing (see Grabski 1985 for a review), management negotiation (Kolb 1983, Kolb and Sheppard 1983, collective bargaining (Cascio 1982, Foley and Maunders 1979, Amernic 1985, Elias 1990, Liberty and Zimmerman 1986).
Inscribing The Workers: An Experiment In Factory Discipline Or The Inculcation Of Manners?, R. Williams
Inscribing The Workers: An Experiment In Factory Discipline Or The Inculcation Of Manners?, R. Williams
Faculty of Business - Accounting & Finance Working Papers
The establishment of the factory system during the beginning of the Industrial Revolution created a demand for labour. Labour that was unused to the confines and rigours of factory life. In an attempt to encourage punctuality and conscientiousness the industrialists of the late eighteenth century resorted to a number of practices designed to encourage their employees to give up their old habits and take on a new rhythm of life tied to the demands of the factory. At the same time, the guiding principle of improvement of product and factors of production led many industrialists to devote considerable energy to …
Accountancy As An Autopoietic System: An Explanation Of Recurring Regulatory Failure, K. Cooper
Accountancy As An Autopoietic System: An Explanation Of Recurring Regulatory Failure, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
A recurring feature of the Australian corporate scene has been a cycle of booms and collapses. This, in turn, has been accompanied by a recurring cycle of regulatory failure, regulatory reform. In the wake of regulatory failure, it has not been uncommon for criticism to be directed towards accounting and the accountancy profession for the unexpectedness of some corporate failures. This criticism, in general, arises because the audited financial statements of the companies concerned have indicated the companies were profitable and well-managed. Subsequent investigation invariably has shown that the companies were, in fact, incurring losses and often faced severe liquidity …
Some Professionalisation Strategies Of Australian Accountancy, K. Cooper
Some Professionalisation Strategies Of Australian Accountancy, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
It is one thing for an occupational group to designate itself a profession but quite another to attain public recognition of this status. Accomplishing publicly recognised professional status was a prime task of Australian accountancy during the course of this century. This task was, perhaps, more difficult for Australian accountancy than, for example, their United Kingdom counterparts. One factor contributing to the difficulty of the task was that many of the unexpected corporate failures in the wake of the Victorian land boom of the late eighteenth century cast many members of the early Australian accountancy associations in the role of …
The Engendering Of A Chimera: Sources Of Independence For Australian Commonwealth State Audit, W. N. Funnell
The Engendering Of A Chimera: Sources Of Independence For Australian Commonwealth State Audit, W. N. Funnell
Faculty of Business - Accounting & Finance Working Papers
Through a well managed discourse of independence successive Commonwealth Governments have been able to have very extensive Executive intrusions in state audit accepted as benign and untainted by political interests, thereby maintaining an illusion of an unfettered, autonomous state audit function. This discourse of state audit independence has been successful in embedding an interpretation of independence at odds with the operational reality. A conditional form of independence has been promoted as substantive independence and has thereby created multiple and often conflicting beliefs about what is and what ought to be the nature of independence in state audit. The discourse has …
Preserving History In Accounting: Seeking Common Ground Between ‘New’ And ‘Old’ History, W. N. Funnell
Preserving History In Accounting: Seeking Common Ground Between ‘New’ And ‘Old’ History, W. N. Funnell
Faculty of Business - Accounting & Finance Working Papers
Traditional conceptions of accounting history and its achievements are being challenged by new accounting historians who are informed by radical philosophies and approaches to history. This is a belated reflection of movements within the wider discipline of history which can be traced to the Annalists in the 1930's and more recently to the influence of postmodernism. At issue between the traditional and new history are the importance of facts and the pursuit of truth by traditional historians. New accounting historians have decried the reactionary effects of traditional history, which they propose to overcome by substituting accounting as an interested discourse …