Business Commons^™

Internal Auditor And Internal Whistleblowing Intentions : A Study Of Organisational, Individual, Situational And Demographic Factors, Syahrul A. Ahmad

Theses: Doctorates and Masters

Whistleblowing is a type of ethical decision-making behaviour, and it has been one of
the positive outcome behaviours investigated in the ethical decision-making literature.
The issue has garnered widespread attention since the collapse of global multinational
companies which lead to the passage of the renowned Sarbanes-Oxley Act of 2002.
Since then a vast amount of research has been conducted in the whistleblowing stream,
though it is still predominantly taking place largely in western countries. Such studies
as have been undertaken in Asian countries neglect to consider how Malaysian
respondents might play their roles in undertaking this type of ethical decision-making …

An Exploratory Study Into Stakeholder Perceptions Of A Proposed Geotrail In The Perth Hills, Lauren M. Norrish

Theses : Honours

Geotourism is a form of natural area tourism that can include natural and human-made sites of geological significance. This new form of tourism provides destinations with an opportunity to provide a unique product to visitors. The purpose of the study was to explore the perceptions of tourism stakeholders on a proposed geotrail in the Perth Hills. Due to the limitation of appropriate frameworks and models surrounding geotourism development, Steps 1 to 5 of Gunn's (2002) Site Design Steps was used for the identification and development of individual geosites within a proposed geotourism trail in the Perth Hills. Fourteen tourism stakeholders …

An Exploratory Study To Develop A Geotourism Typology Model Based On The Experience And The Importance Of Geotourism In The Decision To Visit A Destination, Hasoly P. Hurtado

Theses : Honours

This study develops a typology model for geotourism to address the existing gap in the literature regarding who is participating in geotourism. As geotourism is a new concept, the literature is not only lacking in this area, but there is also a conflict of definitions available from scholars and organisations. This study defines geotourism in accordance to the definition of Newsome and Dowling (2010). It also aims to reduce the gap in literature by providing a starting point to the development of future geotourism typology models through the adaptation of McKercher's Cultural Tourism Typology Model (2002). Participants eligible for this …

Voluntary Environmental Disclosure By Australian Listed Mineral Mining Companies: An Application Of Global Reporting Initiative Guidelines, Yanan Xia

Theses : Honours

There is a growing interest in studying voluntary environmental reporting around the world, especially in the mining industry, as there has been an increasingly focused debate about mining and its environmental responsibility, driven by strong public sentiment. The objectives of this study were, firstly, to evaluate the changes in environmental reporting over the period 2007-2010, in terms of type and volume of information disclosed in the Australian mineral mining industry, using the 2006 Global Reporting Initiative (GRI) Guidelines and secondly, to identify the key political characteristics of companies that volunteer to disclose environmental information in their annual reports. Based on …

Sport Tourism: An Exploration Of The Motivations And Tourism Experiences Of Australian Football League Interstate Sport Tourists Travelling To Western Australia, Grace Rinaldi

Theses : Honours

Sport tourism is a growing sector within both the tourism and sport industries. The majority of research into sport tourism has focussed on definitions, the benefits and impacts associated with hosting a sport event and exploring who these sport tourists are. The motivations behind these sport tourists have been considered, however the associated tourism experience tourists have while at a destination has not been widely explored. There is also a lack of research into the motivations and tourists activities of fans who travel interstate to support a team in a professional national sport league like the Australian Football League (AFL). …

Encroaching On Freedoms? Values Related To Freedom And Readiness To Accept Social Marketing Activities In Australia And Japanese Students, Kaoru Nosaka

Theses: Doctorates and Masters

Do Australian and Japanese university students feel that social marketing is encroaching on their freedoms or empowering them? For example, how do they react to social marketing messages such as ‘Don’t Drink and Drive’ and ‘Reduce, Reuse, Recycle’? Social marketing activities include advocating for environmental change, laws, and regulations as well as making recommendations to individuals to change behaviours to promote the good of society; however, some people believe that such activities are attempts to control people, infringing upon their individual freedom. While behavioural models and theories have recognised the influence of an individual’s predisposition towards a recommended behaviour (such …

Systemic Problems Related To Multiple Stakeholders In Technology Adoption And Use In Organizations : A Systems Thinking Perspective, Syed A. Raza

Theses: Doctorates and Masters

Understanding and creating the conditions under which information systems will be embraced by human organizations (thinking systems) remain high-priority research issues. Despite numerous benefits associated with information technology (IT), implementing an information system (IS) in organizational environment is challenging. The literature reports numerous IS project failures. During IS implementation, several factors impede technology’s widespread adoption and use in organizations. These organizational problems often result from such barriers or ‘systemic problems’. The proposed work is based on the argument that addressing ‘systemic problems’ can reduce barriers to organizational progress. Most of the IS/IT adoption theories (e.g. TAM, UTAUT, TAM2 and TAM3) …

The Relationship Between Human Resource Practices And Employee Retention In Public Organisations : An Exploratory Study Conducted In The United Arab Emirates, Waleed Alnaqbi

Theses: Doctorates and Masters

In recent years, the United Arab Emirates (UAE) has rapidly developed into a dynamic global economy with the influx of foreign ideas and practices, facilitated by the development of the Internet and associated technologies. As with many organisations worldwide, staff retention problems affect organisational productivity and performance. Managers face the challenge of having to address retention problems in the context of increasing competition in the global marketplace. It is against this background that this research will look into employee retention problems within the socio‐economic context of the UAE. This study brings into focus the extent to which human resource management …

Community Based Tourism In Cambodia : Exploring The Role Of Community For Successful Implementation In Least Developed Countries, Sotear Ellis

Theses: Doctorates and Masters

Sustainable tourism has been identified as a potential tool for development in Least Developed Countries (LDCs). Specifically, at the community level, Community Based Tourism (CBT) has emerged as an effective model to promote the development of sustainable tourism which produces meaningful benefits for all sectors of the community while protecting the longevity of the tourist product, and encouraging environmental and cultural conservation. The practical implementation of sustainable tourism in LDCs via CBT models faces many challenges. The source of these challenges is the complex stakeholder environment in which the theoretical and practical elements of CBT exist. Stakeholders have influenced the …

The Effect Of Ownership Concentration, Board Of Directors, Audit Committee And Ethnicity On Conservative Accounting : Malaysian Evidence, Rahimah Mohamed Yunos

Theses: Doctorates and Masters

This thesis examines whether ownership concentration, board of directors, audit
committee and ethnicity of directors affect conservative accounting. Additionally,
this thesis examines whether the impact of firms’ governance on conservatism is
moderated by ownership concentration. Previous evidence has suggested that
conservative accounting controls the agency problem, but so far, there is no
evidence that it is applicable in Malaysian firms, as firms are closely held by the
controlling shareholders.

This thesis employs panel data on Malaysian listed companies observed over
seven years from 2001 to 2007. Malaysian firms are chosen as the sample
because they provide a useful setting for …

An Investigation Into The Use Of Neural Networks For The Prediction Of The Stock Exchange Of Thailand, Suchira Chaigusin

Theses: Doctorates and Masters

Stock markets are affected by many interrelated factors such as economics and politics at both national and international levels. Predicting stock indices and determining the set of relevant factors for making accurate predictions are complicated tasks. Neural networks are one of the popular approaches used for research on stock market forecast. This study developed neural networks to predict the movement direction of the next trading day of the Stock Exchange of Thailand (SET) index. The SET has yet to be studied extensively and research focused on the SET will contribute to understanding its unique characteristics and will lead to identifying …

Auditor Stress: Antecedents And Relationships To Audit Quality, Mohd Nazli Mohd Nor

Theses: Doctorates and Masters

Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, individual personality etc.) on RAQP; there is no single investigation that has simultaneously examined …

Toward A Better Understanding Of Motivations For A Geotourism Experience: A Self-Determination Theory Perspective, Mamoon Allan

Theses: Doctorates and Masters

Motivation theories and studies play a vital role in understanding why tourists travel and the kind of activities they engage in whilst away from home. By reviewing the literature, it is apparent that previous tourism studies pay scant attention to the issue of why people travel to geosites and this important issue is still an undeveloped area of study. Therefore, investigating the motivations of tourists undertaking a geotourism (geology and tourism) experience reflects an urgent need to bridge the gap in the geotourism literature. The purpose of this study is to explore the different motivations behind tourists engaging in a …

"More Than Three "Rs" In The Classroom" : A Case Study In Aboriginal Tertiary Business Education, Keith Truscott

Theses: Doctorates and Masters

This was an investigation of factors that assisted Australian Aboriginal students complete or incomplete a business course at a University in Perth between 2000 and 2010. The concept of resilience and related factors of inclusion and exclusion from the participants’ past were assumed clues by the researcher. The investigation involved four inquiries. First, the researcher reviewed recent statistics of Aboriginal population, education and employment. A short history of Aboriginal education in Western Australian was also made. Both reviews indicated Aboriginal people endured relative exclusion and a lower status than the mainstream population in areas of education and employment.

Second, the …