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Articles 1 - 30 of 186
Full-Text Articles in Business
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
Faculty of Commerce - Papers (Archive)
A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development within which it operates. Accounting as it is practiced in capitalist system has been predominately viewed as a technical and context-free activity. However, if a meta-level concern addressing broad structural and institutional environment from which accounting emanated is absent, there must be doubt that the conventional accounting can claim to be comprehensible and to contain true information. This …
Leaders Can Learn To Change; Some Do: A Qualitative Study, George K. Kriflik, R. Jones
Leaders Can Learn To Change; Some Do: A Qualitative Study, George K. Kriflik, R. Jones
Faculty of Commerce - Papers (Archive)
The behaviour of organisational subordinates is significantly affected by the attitudes and actions of their supervisor. By changing themselves, leaders can therefore have a crucial impact not only on the behaviour of their subordinates but also on the extent to which those subordinates perceive that they are achieving their organisational potential. This paper presents a conceptual model of the process through which organisational leaders can attempt to change themselves with the objective of changing the behaviour of their subordinates. Using a grounded methodology, data has been collected and analysed from a large Australian public sector bureaucracy by means of participant …
Information And Computer Technology Security: Furthering The Research Agenda, Karin Garrety, M Barrett
Information And Computer Technology Security: Furthering The Research Agenda, Karin Garrety, M Barrett
Faculty of Commerce - Papers (Archive)
Despite the development of advanced technical devices and procedures, the information held in computer systems remains vulnerable to attack and/or inadvertent mishandling, resulting in security breaches. Increasingly, researchers and practitioners are recognising that information security is not merely a technical issue, but is heavily influenced by social and cultural factors. This paper argues that post-cognitivist approaches to human computer interaction, which focus on situated reasoning and the contextual, relational aspects of computer-mediated activities and interactions, provide a promising set of concepts with which to explore non-technical users’ everyday security practices and beliefs. We review the limited research that has been …
Student-Centred Teaching Of Accounting To Engineering Students: Comparing Blended Learning And Traditional Approaches, A. Abraham
Faculty of Commerce - Papers (Archive)
Blended learning is growing in popularity, but there is conflicting empirical evidence in relation to how it affects students’ exam marks and final grades. This paper compares a blended learning approach to the traditional delivery of an accounting subject to engineering students. Data was collected from two cohorts of students over two semesters and analysed to determine whether the students who were exposed to the blended environment displayed increased participation in a non-compulsory learning task and higher marks in both in-session and final examinations. Results indicated significant improvements in every area, supplying valuable evidence that the adoption of a blended …
Cities Of Innovation: Exploring The Role Of Local Community Organisations In ‘Constructing Advantage’, Samuel E. Garrett-Jones, Michael Gross, Gregory Kerr, S. Kotevski, S. Zaeemdar
Cities Of Innovation: Exploring The Role Of Local Community Organisations In ‘Constructing Advantage’, Samuel E. Garrett-Jones, Michael Gross, Gregory Kerr, S. Kotevski, S. Zaeemdar
Faculty of Commerce - Papers (Archive)
Cities and regions around the world are attempting to ‘construct advantage’ by intervening to create knowledge- and innovation-based economic and social development. This paper considers the rationale for such intervention and in particular reviews the concept of ‘community innovation organisations’ by exploring their definition, origins, and purpose. It develops a classification of local innovation actors and their functions. We argue that the contribution of community based organisations to local innovation-based economic and social development has been largely overlooked in Australia by comparison with studies and initiatives in Europe and North America. We propose a programme of empirical research to assess …
On Foxes Becoming Gamekeepers: The Capture Of Professional Regulation By The Australian Accounting Profession, Graham Bowrey, Brian Murphy, Ciorstan J. Smark, T. Watts
On Foxes Becoming Gamekeepers: The Capture Of Professional Regulation By The Australian Accounting Profession, Graham Bowrey, Brian Murphy, Ciorstan J. Smark, T. Watts
Faculty of Commerce - Papers (Archive)
There are such persons as liars, damned liars and experts, and there are accountants, bad accountants, and worse accountants. (Debate on the introduction of the Public Accountants Registration Act, New South Wales Parliament, 1944, p. 856) Both the state and the professions have an important interest in safeguarding the quality of service and the protection of the public with respect to the provision of professional services. In the main, the states focus on professional performance and accountability, and the professions emphasise the maintenance of quality and improvement in the skills of members. With respect to the accounting profession the state …
Expanding The Pool Of Volunteers: Enticing Ethnic Minorities To Become More Involved, Melanie J. Randle, Sara Dolnicar
Expanding The Pool Of Volunteers: Enticing Ethnic Minorities To Become More Involved, Melanie J. Randle, Sara Dolnicar
Faculty of Commerce - Papers (Archive)
In Australia the value of volunteering runs into the tens of billions of dollars each year. The multicultural nature of Australia has resulted in greater heterogeneity amongst volunteers; however minorities are still under-represented in mainstream volunteering. Using the Theory of Planned Behaviour to structure the study, the volunteering behaviour of ethnic minorities is investigated. All three constructs are found to be relevant for volunteering; however, the role that each construct plays varies between ethnic groups. Findings are significant for managers trying to attract volunteers from different ethnic groups because marketing messages can be targeted to the factors most influential in …
Exploring The Values Orientations Of International Accounting Students: Implications For Educators, A. Abraham
Exploring The Values Orientations Of International Accounting Students: Implications For Educators, A. Abraham
Faculty of Commerce - Papers (Archive)
The internationalisation of accounting education has grown significantly over the last decade, with Australia now being the third largest provider of international degrees. This internationalisation has brought benefits to both students and academics by widening their understandings and perspectives of other countries and cultures. The diversity has also provided a basis for researching the impact of culture on student’s approaches to teaching and learning. However, no study to date has measured and analysed the tensions that exist between the cultural values of students and educators. This paper reports an exploratory study of postgraduate students enrolled in a foundation accounting subject …
The Equator Principles, Project Finance And The Challenge Of Social And Environmental Responsibility, Jane Andrew
The Equator Principles, Project Finance And The Challenge Of Social And Environmental Responsibility, Jane Andrew
Faculty of Commerce - Papers (Archive)
The Equator Principles, launched in 2003 and revamped in 2006, are a set of voluntary principles designed to help private lenders make socially and environmentally responsible project financing decisions. This paper explores the impact of these principles on the disclosures of two signatory banks, focusing on type of information disclosures that have resulted and the substance of these disclosures. The work considers whether it is possible to ascertain from publicly available information how the practices of the banks may have changed in order to focus on their stated social and environmental responsibilities. It is concluded that although the Equator Principles …
Knowledge Mobilisation In Communities Through Socio-Technical System, Helen M. Hasan, Kate Crawford
Knowledge Mobilisation In Communities Through Socio-Technical System, Helen M. Hasan, Kate Crawford
Faculty of Commerce - Papers (Archive)
Enterprises in both the public and private sector undertake knowledge management (KM) initiatives through which they hope to engender a new, more adaptive and flexible culture of learning and innovation in their organisations. Creative activities involving social learning and innovation are, however, more common in less formal entities such as communities of practice at work and community service organisations in civil society. This paper presents the results and implications of collaborative research into the understanding, development and evaluation of socio-technical systems (STS) designed to mobilise collective knowledge in diverse community settings. The research concerns information and communications (ICT)-mediated activities of …
Capturing The Complex Nature Of Learning To Teach In The Outdoors: A Case Study, T. Philpot, Tonia Gray
Capturing The Complex Nature Of Learning To Teach In The Outdoors: A Case Study, T. Philpot, Tonia Gray
Faculty of Commerce - Papers (Archive)
This paper introduces a research methodology designed to capture the complexities of learning to teach outdoor education. Theories ranging from teacher education, adventure education and experiential education have guided the development of the study. The purpose of this paper is to explain a research methodology which has been applied to an outdoor setting. The paper begins with a brief overview of the context of outdoor teacher education in Australia and provides a description of the research methods used within the case study. The paper highlights the need for further research on preservice outdoor teacher pedagogical practices in order to support …
Toolkit For Managing Virtual Teams, Grace Mccarthy
Toolkit For Managing Virtual Teams, Grace Mccarthy
Sydney Business School - Papers
Leaders in multi-national organisations have to work with team members in many different locations, with few if any face to face meetings. This poses problems for leaders used to working face to face. This article briefly reviews the literature, finding some consensus that leadership is significant in managing virtual teams but that the practices adopted by leaders need to be adapted, that trust is one of the key predictors of success, and that technology and training also help improve performance of virtual teams.
Value For Money? Neoliberalism And New South Wales Prisons, Jane Andrew, D. Cahill
Value For Money? Neoliberalism And New South Wales Prisons, Jane Andrew, D. Cahill
Faculty of Commerce - Papers (Archive)
The NSW prison sector has undergone considerable reform over the last ten years. The NSW government now oversee the operation of publicly managed prisons, one privately managed prison and a number of new public prisons operating under the new ‘Way Forward’ management model. In order to establish which approach to prison management offered the best value for money, the NSW government undertook a ‘value for money’ assessment in 2005. In this paper, we argue the cost accounting information used in the assessment process was limited and partial, and provided a poor basis on which to form policy. Even so, the …
Australia And The 'War Against Terrorism': Terrorism, National Security And Human Rights, Mark Rix
Australia And The 'War Against Terrorism': Terrorism, National Security And Human Rights, Mark Rix
Sydney Business School - Papers
This paper considers whether in the ‘war against terrorism’ national security is eroded or strengthened by weakening or removing the human rights of the individuals who constitute the polity. It starts with the view that national security is, at its most fundamental, founded upon the security and liberty of the person from criminal and violent acts, including terrorist attacks. Such attacks, and the individuals and groups who perpetrate them, constitute a grave threat to the peace and security of nations the world over and thus endanger the security and liberty of the individuals who make up their populations. Governments are …
Management Control Systems Framework For R&D Organisation: A New Approach, Parulian Silaen, Robert Williams
Management Control Systems Framework For R&D Organisation: A New Approach, Parulian Silaen, Robert Williams
Faculty of Commerce - Papers (Archive)
The Research and Development (R&D) organisations by the nature of business activities will have to deal with higher level of uncertainty than that of a non R&D organisation. This has an effect on the organisational goal setting (Chenhall, 2003), planning system (McCaskey, 1974), and control systems (Hopwood, 1972; Simons, 1987; Williams et al, 1990; Chenhall, 2003, Bisbe and Otley, 2004). Therefore, question had been raised regarding the suitability of existing management control systems for such organisations (Cooper et. al., 1981; Abernethy & Stoelwinder, 1991; Chenhall, 2003). In recent years there has been an increasing interest on investigating the management control …
The Effect Of Funding Changes On Public Sector Non-Profit Organisations: The Case Of Bushcare Nsw, Katie Lazarevski, H. J. Irvine, Sara Dolnicar
The Effect Of Funding Changes On Public Sector Non-Profit Organisations: The Case Of Bushcare Nsw, Katie Lazarevski, H. J. Irvine, Sara Dolnicar
Faculty of Commerce - Papers (Archive)
Research into non-profit organisations abounds, but public sector non-profit organisations have been neglected. Recent funding incentives have led to significant changes in the market environment for such organisations. This study describes market changes and explores the reactions of one environmental public sector non-profit organisation, Bushcare NSW, to these changes. This paper contends that, within this institutional environment, non-profit organisations more successful in attracting large amounts of external funding have better administrative structures in place, whereas those less successful find themselves confronted with burdensome administrative duties. Neo-institutional theory provides a theoretical basis for this empirical investigation. Funding changes have had a …
Organisational Control And The Self: Critiques And Normative Expectations, Karin Garrety
Organisational Control And The Self: Critiques And Normative Expectations, Karin Garrety
Faculty of Commerce - Papers (Archive)
This article explores the normative assumptions about the self that are implicitly and explicitly embedded in critiques of organisational control. Two problematic aspects of control are examined – the capacity of some organisations to produce unquestioning commitment, and the elicitation of ‘false’ selves. Drawing on the work of Rom Harré, and some examples of organisational-self processes gone awry, I investigate the dynamics involved and how they violate the normative expectations that we hold regarding the self, particularly its moral autonomy and authenticity. The paper concludes by arguing that, despite post-structuralist challenges, some notion of a ‘core’ or ‘real’ self still …
Personal Bank Account Access And Awareness: An Analysis Of The Technological And Informational Constraints Of Australian Consumers, A. C. Worthington
Personal Bank Account Access And Awareness: An Analysis Of The Technological And Informational Constraints Of Australian Consumers, A. C. Worthington
Faculty of Commerce - Papers (Archive)
Logit models are used to predict access and awareness of personal bank accounts. Access is defined as the ability and willingness to use ATM, EFTPOS, telephone and internet banking. Awareness relates to the understanding of bank statements, fee and charges, account shopping around and internet calculators. Newer ways of accessing bank accounts are confined to young, urban, well-educated, white-collar occupations. Awareness is lower for respondents with less education, non-workers, farm workers, unskilled and renting households, and higher for white-collar occupations, couples and those with higher incomes and savings.
Qualitative Data Analysis: Making New Discoveries And Aligning Old Strategies, R. K. Gurdial Singh, M. L. Jones
Qualitative Data Analysis: Making New Discoveries And Aligning Old Strategies, R. K. Gurdial Singh, M. L. Jones
Faculty of Commerce - Papers (Archive)
Qualitative research is fast gaining popularity both locally and globally as a method of conducting research. Hence, new methods and paths are constantly being developed to assist researchers in further improving and enhancing qualitative data analysis. Today, computer assisted qualitative data analysis software has been developed for analysing qualitative data. One such „state-of-the-art‟ tool that has made inroads in various fields of qualitative research is NVivo. This paper will explore some inherent facilities available in NVivo that were used to analyse a multi case, single site case study that attempted to understand the unique naturalistic situation of learners‟ asynchronous online …
Action Regulation Theory As A Tool For Qualitative Analysis, M. L. Jones
Action Regulation Theory As A Tool For Qualitative Analysis, M. L. Jones
Faculty of Commerce - Papers (Archive)
This paper presents a method of qualitative analysis which has become quite popular in Europe, and in Scandinavia in particular, but has received little attention in Australia and Asia. Action Regulation Theory (ART) provides an analytical framework capable of providing organisational analysis at the micro level. The framework considers individual job design and work process issues The paper forwards an introductory glimpse of the theory providing researchers an idea of what it will do, where it comes from and how it works. It provides interested parties an idea of a new and alternate method of qualitative analysis in organisational environments. …
How Demographic Characteristics Affect Mode Preference In A Postal/Web Mixed-Mode Survey Of Australian Researchers, Kieren Diment, Samuel Garrett-Jones
How Demographic Characteristics Affect Mode Preference In A Postal/Web Mixed-Mode Survey Of Australian Researchers, Kieren Diment, Samuel Garrett-Jones
Faculty of Commerce - Papers (Archive)
Early promise for the Internet as a tool to make social research questionnaires easier and cheaper to deliver is not fully realized. This study reports a mixed-mode survey of 1,100 Australian researchers. When respondents were given the choice to complete either web- or paper-based versions of a questionnaire, the majority chose the paper-based mode. Web respondents were more likely to be young, male, middle ranking, and working in information technology–related sectors. The authors highlight the need to determine how far alternate delivery modes increase response rates. For mixed-mode surveys to be financially and methodologically worthwhile, the authors propose that the …
Standard Setting For The Extractive Industries: A Critical Examination, C. L. Cortese, H. J. Irvine, M. Kaidonis
Standard Setting For The Extractive Industries: A Critical Examination, C. L. Cortese, H. J. Irvine, M. Kaidonis
Faculty of Commerce - Papers (Archive)
This study examines the players involved in the setting of an international accounting standard for the extractive industries. Publicly available data is used to expose connections between key constituents involved in the process, to enhance understanding of how the international accounting standard setting process occurred, and to identify future research possibilities.
Evidence Of Financial Integration In Asia: An Empirical Application Of Panel Unit Root Tests And Multivariate Cointegration And Causality Procedures, A. C. Worthington, H. Higgs
Evidence Of Financial Integration In Asia: An Empirical Application Of Panel Unit Root Tests And Multivariate Cointegration And Causality Procedures, A. C. Worthington, H. Higgs
Faculty of Commerce - Papers (Archive)
This paper measures the extent of financial integration and interdependence among Asian equity markets over the period January 1993 to June 2006 using daily data. The analysis includes three developed markets (Hong Kong, Japan and Singapore) and eight emerging markets (China, India, Indonesia, Korea, Malaysia, the Philippines, Taiwan and Thailand). The study uses panel unit root tests to test for non-stationarity, and conducts multivariate cointegration, Granger causality and level VAR procedures and variance decomposition are conducted to examine the equilibrium and causal relationships between these markets. The results indicate that there is a stationary long-run equilibrium relationship among, and significant …
An Empirical Note On The Holiday Effect In The Australian Stock Market, 1996-2006, G. Marrett, A. C. Worthington
An Empirical Note On The Holiday Effect In The Australian Stock Market, 1996-2006, G. Marrett, A. C. Worthington
Faculty of Commerce - Papers (Archive)
This note examines the holiday effect in Australian daily stock returns at the market and industry levels and for small capitalisation stocks from Monday 9 September 1996 to Friday 10 November 2006. The eight annual holidays specified are New Years Day, Australia Day (26 January), Easter Friday and Easter Monday, ANZAC Day (25 April), the Queen’s Birthday (second Monday in June), Christmas Day and Boxing Day. A regression-based approach is employed. The results indicate that the Australian market overall provides evidence of a pre-holiday effect in common with small cap stocks. However, the market level effect appears to be solely …
An Empirical Survey Of Individual Consumer, Business Firm And Financial Institution Attitudes Towards Islamic Methods Of Finance, Alsadek H. Gait, Andrew C. Worthington
An Empirical Survey Of Individual Consumer, Business Firm And Financial Institution Attitudes Towards Islamic Methods Of Finance, Alsadek H. Gait, Andrew C. Worthington
Faculty of Commerce - Papers (Archive)
Islamic finance – financial institutions, products and services designed to comply with the central tenets of Sharia (Islamic law) – is one of the most rapidly growing segments in global financial services. However, despite its growing importance, it is only relatively recently that attempts have been made to evaluate the attitudes, perceptions and knowledge of current and potential consumers and providers of Islamic financial products and services. This article provides a synoptic survey of the comparatively few empirical analyses of attitudes, perceptions and knowledge of Islamic finance. Individual consumer, business firm and financial institution attitudes to Islamic finance are examined …
Assessing Financial Integration In European Union Equity Markets, 1990-2006: Panel Unit Root And Multivariate Cointegration And Causality Evidence, A. C. Worthington, H. Higgs
Assessing Financial Integration In European Union Equity Markets, 1990-2006: Panel Unit Root And Multivariate Cointegration And Causality Evidence, A. C. Worthington, H. Higgs
Faculty of Commerce - Papers (Archive)
This paper measures financial integration among selected European Union equity markets over the period July 1990 to June 2006 using daily data. Eleven markets (Austria, Belgium, Denmark, France, Germany, Greece, Ireland, Italy, Netherlands, Spain and the United Kingdom) are included in the analysis. Panel unit root tests are used to test for non-stationarity, and multivariate cointegration, Granger causality and level VAR procedures and variance decompositions are conducted to examine the equilibrium and causal relationships among these markets. The results indicate that there is a stationary long-run equilibrium relationship among, and significant and substantial short and long-run causal linkages between, these …
A Primer On Islamic Finance: Definitions, Sources, Principles And Methods, Alsadek H. Gait, Andrew C. Worthington
A Primer On Islamic Finance: Definitions, Sources, Principles And Methods, Alsadek H. Gait, Andrew C. Worthington
Faculty of Commerce - Papers (Archive)
Islamic finance is one of the most rapidly growing segments of the global financial system. However, despite the increasing importance of Islamic finance, particularly in developing economies in the Middle East and South-East Asia, religious and social complexity has acted against a fuller understanding by regulators, policymakers, researchers and practitioners. This paper provides a succinct and accessible analysis of the definition, sources, principles and methods of Islamic finance. This serves as a suitable starting point for further work into Islamic finance and many of the pressing regulatory, supervisory and competitive issues that remain as yet unaddressed.
A Comparative Analysis Of Oil As A Risk Factor In Australian Industry Stock Returns, 1980-2006, Evan J. Mcsweeney, Andrew C. Worthington
A Comparative Analysis Of Oil As A Risk Factor In Australian Industry Stock Returns, 1980-2006, Evan J. Mcsweeney, Andrew C. Worthington
Faculty of Commerce - Papers (Archive)
This paper uses a multifactor model to examine the role of crude oil as a pricing factor in Australian excess industry returns over the period January 1980 to August 2006. A dynamic model is also specified to provide insights into the relationship between the stock market and past oil price movements. The macroeconomic factors comprise the market portfolio, oil prices, exchange rates and the term premium. The nine industries include banking, diversified financials, energy, insurance, media, property trusts, materials, retailing and transportation. The results indicate that oil prices are an important determinant of returns in the banking, energy, materials, retailing …
Beyond Istj: A Discourse-Analytic Study Of The Use Of The Myers-Briggs Type Indicator As An Organisational Change Device In An Australian Industrial Firm, Karin Garrety
Faculty of Commerce - Papers (Archive)
Although the Myers-Briggs Type Indicator (MBTI) is widely deployed in work organisations, very little is known about how HR practitioners customise it for use, how employees react to being typed, and how (or if) they apply it in their daily work. This article reports the findings of a study that used interviews with HR practitioners and employees to investigate perceptions and uses of the MBTI in an Australian manufacturing site. A variety of interpretations and uses was found, illustrating that the effects of a device like the MBTI cannot simply be read off from the normative claims contained within it. …
An Embedded Model For Understanding The Development Of Accounting Control Systems In A Nonprofit Organisation, A. Abraham
Faculty of Commerce - Papers (Archive)
How do nonprofit organisations (NPOs) demonstrate increased accountability? How can they develop appropriate accounting systems? Can accounting control systems be considered in isolation from organizational structure and culture? This study focuses on the application of an embedded model approach to understand the development of financial control systems in NPOs. This is illustrated by a historical case study of single NPO which, in turn, has implications for the understanding and design of accounting control systems across the nonprofit sector.