Business Commons^™

Thinking Finance - The Comic Book, Dimitrios V. Siskos

Dimitrios V. Siskos

Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.

How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos

Dimitrios V. Siskos

It is said that nothing in this world is certain except for death and taxes. For those with clever accountants, however, the latter can be kept to a minimum. Particularly, companies seek to minimize their tax liability through "tax planning", adopting deductions, rebates, exemptions and other “legal” tools that the domestic tax system provides to them. However, while tax planning is considered to be quite logical in the terms of making profit, there is a grey area between this and "tax avoidance”. This paper suggests a legitimate tax plan for a multinational technology company that minimizes its tax obligations1, without …

Writing - The Development Of A Necessary Professional Skill, Keith Howson, Lisa Barnes, Warrick R. Long

Keith Howson

1. Purpose. This paper sets out to further evaluate the ability of university level students to write and to suggest some strategies to address this area.
2. Design/methodology/approach. An online questionnaire was circulated to 808 accounting academics in Australian universities of which 162 useable responses were received. These responses were followed up with semi-structured interviews of a smaller group of eight academics from five different universities to further explore key issues raised in the questionnaire.
3. Findings. Accounting academics believe that students are not prepared to study accounting at university level with deficiencies in several areas, where writing and communication …

Writing - The Development Of A Necessary Professional Skill, Keith Howson, Lisa Barnes, Warrick R. Long

Warrick Long

1. Purpose. This paper sets out to further evaluate the ability of university level students to write and to suggest some strategies to address this area.
2. Design/methodology/approach. An online questionnaire was circulated to 808 accounting academics in Australian universities of which 162 useable responses were received. These responses were followed up with semi-structured interviews of a smaller group of eight academics from five different universities to further explore key issues raised in the questionnaire.
3. Findings. Accounting academics believe that students are not prepared to study accounting at university level with deficiencies in several areas, where writing and communication …

An Integrative Model Of It Continuance: Applying Measures Of Intention, Prior It Use, And Habit Strength Across Conditions Of Sporadic And Frequent It Use, E. Vance Wilson, Nancy K. Lankton

Nancy K. Lankton

This paper is motivated by the desire to integrate and expand two recent literature streams, one that models effects of prior IT use and habit strength on continued IT use and another that studies how to apply such models to IT that are used in a characteristically sporadic manner. We find joint predictions of continuance intention, prior IT use, and habit strength within our research model are superior to subsets of the model across the range of frequency we studied. However, subsets of the model are able to provide reasonable predictions where all measures are not available.

Australian University Accounting Academics: The Lived Experience, Warrick R. Long

Warrick Long

The Australian University Accounting Academic (AUAA) is located in an environment which is undergoing constant change and impacts AUAAs in a variety of ways. These create pressure points that AUAAs experience and which they value, are challenged by, or affects their outlook. AUAAs are frequently not fully informed about these changes, and may not fully understand them and, as a consequence of not having the power to hold back these changes, AUAAs have little option other than to adapt. These changes challenge the traditional perception of a university accounting academic, which can cause role conflict for those AUAAs who hold …