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Full-Text Articles in Business
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 …