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Social and Behavioral Sciences Commons

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Faculty of Commerce - Papers (Archive)

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Articles 1 - 6 of 6

Full-Text Articles in Social and Behavioral Sciences

Enhancing Industry Association Theory: A Comparative Business History Contribution, James Reveley, Simon Ville Jan 2010

Enhancing Industry Association Theory: A Comparative Business History Contribution, James Reveley, Simon Ville

Faculty of Commerce - Papers (Archive)

Our comparative business historical examination of industry associations aims to enrich the under-theorized study of this distinctive type of meta-organization. We compare two New Zealand industry associations operating in the same supply chain but with differing degrees of associative capacity and types of external architecture. Our analysis of these associations builds on two strands of theory that rarely communicate with each other: New Institutional Economics (NIE) and Organizational–Institutional Theory (OIT). We demonstrate how NIE describes the structural potentialities for associational strength, while OIT addresses the relational context within associations. In turn, NIE’s examination of external influences reinforces OIT ...


What Is (Accounting) History?, Michael J. Gaffikin Jan 2010

What Is (Accounting) History?, Michael J. Gaffikin

Faculty of Commerce - Papers (Archive)

I am grateful for the invitation to present this paper to you today. I have had a long association with Victoria University and as an undergraduate here I was introduced to the fathers of history - Herodotus and Thucydides. Unfortunately, although I had to read their main works, at the time I remained oblivious to their full significance, namely, that they represent two extremes of historiography that have remained throughout the history of history - two approaches to how history is created and written. These themes are the background for this paper. However, before I go any further I want to make ...


New Oracles From Delphi - A 'Crucial Experiment' For Positivism In Archival History, Aida Sy, Tony Tinker, George M. Mickhail, Fahrettin Okcabol Jan 2009

New Oracles From Delphi - A 'Crucial Experiment' For Positivism In Archival History, Aida Sy, Tony Tinker, George M. Mickhail, Fahrettin Okcabol

Faculty of Commerce - Papers (Archive)

Empiricism has reigned supreme as an episteme for mainstream accounting research for some 25 years. In accounting, the Empiricist doctrine has assumed various guises. Positive Accounting is one of Empiricism's generic forms. It exists both in its own right, and in various incarnations such as Market Studies, Agency Theory and Historical Archivalism (in accounting history). In the U.S, these manifestations of Empiricism emerged in the mainstream literature in response to attacks on the then Big 8 accounting firms and their corporate clients. In the 1970's, Abraham Briloff's assaults in Barrons were costing the firms and their ...


The Power Of History: Accounting Standard Setting And The Extractive Industries In Australia, C. L. Cortese Jan 2009

The Power Of History: Accounting Standard Setting And The Extractive Industries In Australia, C. L. Cortese

Faculty of Commerce - Papers (Archive)

The application of accounting standards assists in the production of financial information that is used as the basis for decision making by a wide variety of stakeholders. Viewed in this way, the process of setting accounting standards is critical because it will ultimately generate information that will shape people’s behaviour. Accounting standard setting processes have been analysed, applauded, and critiqued by many scholars in recent decades. Lobbying efforts of constituents have been scrutinised, the standard setting processes in different geographic regions have been analysed and compared, and the economic consequences of proposed accounting alternatives have been identified and debated.


The Rise Of Quantification In The Pacific (Indonesia 1830–1870), Parulian Silaen, Ciorstan J. Smark Jan 2006

The Rise Of Quantification In The Pacific (Indonesia 1830–1870), Parulian Silaen, Ciorstan J. Smark

Faculty of Commerce - Papers (Archive)

The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash crops such as sugar, coffee, indigo, tobacco and pepper so that they could pay their land tax to the Dutch. This paper briefly examines some of the ramifications of this policy and how it supported the interests of the Dutch colonial masters. It also looks at how the policy promoted ideals of rationality, quantification and efficiency in the Indonesian archipelago ...


Australian School Funding And Accountability: History Imploding Into The Present, Kathleen M. Rudkin Jan 2005

Australian School Funding And Accountability: History Imploding Into The Present, Kathleen M. Rudkin

Faculty of Commerce - Papers (Archive)

This paper examines historical origins of accountability for public funding in the Australian school education system. Understandings of accountability have developed unique to the Australian context, embedding institutions and ideas from a colonial past. It is shown that the funding arrangements used to distribute and account for public education funds are political devices to mediate enduring historic relationships between government and non-government schools, while at the same time masking these relationships in the veiled rhetoric of a broader Australian cultural imperative of egalitarianism. It concludes the current funding and accountability of school education in Australia is a simulacrum of accountability ...