Business Commons^™

Towards An Organizational Model Of Occupational Health And Safety Management: A Review Of The Literature, Michael Zanko, Scott Burrows

Faculty of Commerce - Papers (Archive)

The enormous, tragic and largely unnoticed problem of workplace injuries and deaths continues to beset countries around the globe. Tripartite regulatory approaches to address the issues involved often place primary responsibility on employers’ management of health and safety (OHS) at the workplace. This paper seeks to ascertain how OHS management at the organizational level has been treated in the research literature.

A review of thirteen leading management journals from 1994 to 2005 was conspicuous by the absence of interest in OHS management as the subject or field of study. An examination of six leading HRM journals over the same timeframe …

Case Studies Of E-Commerce Adoption In Indonesian Smes: The Evaluation Of Strategic Use, Mira Kartiwi

Faculty of Commerce - Papers (Archive)

The use of e-commerce in small medium-sized enterprises (SMEs) has become an important topic in information systems research. At present, there is a large number of well-documented benefits derived from e-commerce for small-medium enterprises (SMEs) both in theoretical and practical literature. Despite the enormous attention given to encourage SMEs to adopt e-commerce both by academics as well as governments, little research has been carried out in identifying strategies of e-commerce adoption for SMEs in developing countries, especially Indonesia. It is, therefore, the aim of this paper to understand the factors and combinations of factors that SMEs need to be considered …

The Airlines Efficiency Myth, G. Mickhail, Brian Murphy, E. Farrell

Faculty of Commerce - Papers (Archive)

One of the emerging issues with the internationalisation of accounting in enabling the globalisation of markets is its implicit role in privileging the destabilising social effect of globalisation, which risks alienating emerging economies and contributing to global instability. Accountants’ preoccupation with measuring the efficient allocation of resources when reporting the financial position, only privileges the inherent ideal of market efficiency as the principal imperative to a firm’s survival in a global market. This focus on free-market efficiency, with its disregard for social and public policy implications, is an unmistakable endorsement of a fundamentalist brand of value free, reckless capitalism that …

Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Work-integrated learning (WIL) programs are becoming popular with students, government, employers, and universities. A major benefit of a WIL program is the increased employability of students, and this matches well with the present trend whereby students expect a pay-off from their investment in education. Although WIL programs are more common in some profession-based undergraduate courses than others, they have not been frequently discussed in relation to accounting in the Australian context. This paper discusses issues related to designing a WIL program for an undergraduate accounting program in an Australian context. The importance of WIL programs in general is followed by …

Managing Human Capital In A Privately Owned Public Hotel Chain, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This study analyses these practices using multiple data methods – namely, observation, interaction with staff, examination of internal financial and management reports, and semi-structured case study interviews - on a continuous basis over a one-year period. The results of this study indicate that, through HC management practices, this group of hotels engaged in value extraction rather …

A Time Series For Business Profitability In Twentieth-Century Australia, David Merrett, Simon Ville

Faculty of Commerce - Papers (Archive)

Australia has historical time series for a wide range of economic data covering most of the twentieth century. These include statistical information relating to national income, demography, prices, external trade, financial markets, and the government sector. However, we lack a long time series for business profits. We have calculations for some industries, especially banking, and national figures from 1985 using the IBIS database.

Designing A Faecal Incontinence Instrument Using Survey Data, Janet E. Sansoni, Nicholas Marosszeky, Emily Sansoni, Graeme Hawthorne

Sydney Business School - Papers

The development of instruments for the measurement of faecal incontinence symptoms and quality of life impact is at an early stage in psychometric terms (Thomas et al., 2006). The absence of large scale studies and clinical data makes the selection of reliable and valid measures difficult. Issues surrounding the actual content of questionnaires and scoring systems are also hotly debated. Some of these issues include: What do you mean by the severity of symptoms (Flatus, Liquid, or Solid Stool)? How do you measure the frequency of symptoms? Do you include questions about the use of pads? Do you ask questions …

'Money In Capitalism And Capitalist Money', Michael Rafferty, Dick Bryan

Sydney Business School - Papers

The wealth of societies in which the capitalist mode of production prevails appears as an immense collection of commodities.

Political Cycles And Risk And Return In The Australian Stock Market, Menzies To Howard, A. C. Worthington

Faculty of Business - Accounting & Finance Working Papers

This paper examines the presence of a political cycle in Australian daily stock returns over the forty-seven years from 6 January 1958 to 30 December 2005. The period selected includes nineteen federal elections, twenty-five ministries and five terms of Liberal-National or Labor government. The political cycle is defined in terms of the party in power, the time since the last election and election information effects. The market variables are defined in terms of nominal and real returns and nominal and real return volatility. The results indicate returns are highest during the ministries of Holt-McEwen and Hawke and lowest during Whitlam …

Personal Bank Account Access And Awareness: An Analysis Of The Technological And Informational Constraints Of Australian Consumers, A. C. Worthington

Faculty of Business - Accounting & Finance Working Papers

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 nderstanding 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.

Gold Investment As An Inflationary Hedge: Cointegration Evidence With Allowance For Endogenous Structural Breaks, A. C. Worthington, M. Pahlavani

Faculty of Business - Accounting & Finance Working Papers

This note tests for the presence of a stable long-run relationship between the monthly price of gold and inflation in the United States from 1945 to 2006 and from 1973 to 2006. Since both the price of gold and the consumer price index have been subject to structural change over time, a novel unit root testing procedure is employed which allows for the timing of significant breaks to be estimated, rather than assumed exogenous. After taking these endogenously determined structural breaks into account, a modified cointegration approach provides strong evidence of a cointegrating relationship between gold and inflation in both …

Profiling The Risk Attitudes Of Clients By Financial Advisors: The Effects Of Framing On Response Validity, M. Mccrae

Faculty of Business - Accounting & Finance Working Papers

The Australian Financial Services Reform Act (2001) now requires all registered financial planners to assess a client’s attitude towards investment risk as an integral part of establishing a ‘reasonable’ basis for investment advice to a client. However, the Act is silent on required procedures or acceptable minimum standards of risk assessment. Unfortunately, current methods for assessing a client’s attitudes towards investment risk are mostly informal, untested and ignore such behavioral biases as framing and other response anomalies. Unless controlled for, these anomalies can invert risk attitude responses and invalidate portfolio choices recommended to the client on the basis of this …

A Model Of Trust Between Branch Managers And Loan Officers Of Indian Banks, S. Bhati

Faculty of Business - Accounting & Finance Working Papers

The lending climate for banks in India is very different from those in western countries. Banks in India undertake many additional risks when they lend to customers . Also, there are a number of impediments for banks in India for recovering their loans. Some of these impediments have been put in place due to the government policies. Others have been created due to lack of proper legal protection to banks. The instrument based quantitative methods have limitations in evaluating the lending risk for banks in India because instrument based methods use variables which cannot be accurately described and measured by …

Regulation: Standardising Accounting Practice, M. Gaffikin

Faculty of Business - Accounting & Finance Working Papers

This is the practical extension of a previous paper (Gaffikin, 2005) in which the actual attempts to regulate accounting are described and discussed. A most important element of this is the attempts to establish a conceptual framework by the professional bodies. In Australia much of the thrust for regulation has been captured by the law – CLERP. To date there has been an attempt to integrate professional and legal regulation of the discipline with considerable cooperation between those involved.

A Social Account Of Accounting Student Experience And Its Implications For Social Justice, K. Rudkin, A. De Zoysa

Faculty of Business - Accounting & Finance Working Papers

This paper responds to concern over the financial circumstances of tertiary students in Australia. A pilot study is undertaken of second year accounting students at an Australian regional university. Survey data and reflexive written comments combine to give a social report of student circumstances, contributing to the sparse accounting literature of social reports. It is concluded that many students are exploited in their employment, being paid below minimum wage rates, while many work two or more jobs to support their studies. The paper calls for a rethink on the societal view of education as a private good, and argues that …

Implications For Accounting Educators Of Student Socio-Economic Circumstances, A. De Zoysa, K. Rudkin

Faculty of Business - Accounting & Finance Working Papers

This study investigates the relationship between students’ socio-economic circumstances and students’ academic performance in an undergraduate accounting degree at a regional Australian university. The employment patterns and course participation preferences of accounting students are documented to understand actions needed to better attract future quality accounting students. The pilot study encompassed a survey of one hundred third year accounting students. It found no direct significant relationship between students’ paid work and their academic performance. Significantly the study revealed a positive relationship between student shift work and academic performance. Other findings were that students displayed a preference for online materials as opposed …