Business Commons^™

The Predictive Ability Of Corporate Narrative Disclosures: Australian Evidence, Yinan Dong

Theses : Honours

The mam objective of this study is to contribute to the academic literature by investigating the relationship between narrative disclosures and corporate performance based on Australian evidence. The research design takes as its starting from the content analysis of discretionary narrative disclosures conducted by Smith and Taffler (2000), and extends their research by combining thematic content analysis and syntactic content analysis. This study focuses on the discretionary disclosures (the Chairman's Statement) of· · Australian manufacturing companies. Based on the Earnings per Share (EPS) movement between 2008 and 2009, 64 sample companies are classified into two groups: good performer and poor …

Risk Modelling In Finance, Dave Allen

ECU Research Week

Examines the measurement of risk in finance and the shortcomings of the various approaches to this measurement.

Overseas Students In Australia: An Experiential View, Maria Ryan, Madeleine Ogilvie

Research outputs pre 2011

Overseas students have access to a number of learning opportunities available by virtue of a highly competitive tertiary education market system. Despite the increasing trend for remote, online-based learning programs, many students elect to travel outside their home country to experience the cultural difference of studying abroad. The benefit is symbiotic, with crucial university funding being attracted by increased numbers of overseas students seeking an enriched studying experience. The focus of this paper is the on-campus learning experience received by expatriate students studying in Australia and Singapore. How these students adapt to the different physical, social and emotional environments is …

An Ambience Of Power? Challenges Inherent In The Role Of The Public Transport Transit Officer, Christine Teague, Lelia Green, David Leith

Research outputs pre 2011

No abstract provided.

Personal Knowledge Management And Student Learning, Stuart Garner

Research outputs pre 2011

Students who undertake courses of study at colleges and universities are generally more successful in their learning outcomes if they are able to manage their personal knowledge well and effectively. This paper begins by discussing the meaning of personal knowledge management (PKM) and how it relates to teaching and learning, particularly to a commonly used instructional design framework. Some of the electronic tools that students might utilise are then discussed. Finally several electronic tools that might prove useful to students to aid their PKM are suggested

Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith

Research outputs pre 2011

The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of dysfunctional audit behaviours and audit quality reduction behaviours, actions taken by an auditor during engagement that reduce evidence-gathering effectiveness. The paper is based on a survey of 244 auditors working in small/medium and big audit firms in Malaysia. The paper identifies key variables leading to dysfunctional audit behaviour. The paper is subject …

I Was Banging My Head Against A Brick Wall: Exclusionary Power And The Gendering Of Sport Organizations, Ruth Sibson

Research outputs pre 2011

The under-representation of women in sport management has increasingly been recognized by government and nongovernment organizations, and there has been some attempt to redress the imbalance. Research has indicated, however, that the gendering of sport organizations is not simply a numbers' game. The purpose of this study was to analyze the exercise of exclusionary power as an aspect of gender relations within a six member volunteer Board of Directors of an Australian local, grass-roots sport organization. Data were gathered using semistructured interviews, participant observation and documentary evidence over a 15-month period. This study identified that, although numerical under-representation of men …

Preface To Special Issue: Environmental Sustainability And Business, Elizabeth Walker, Janice Redmond, Margaret Giles

Research outputs pre 2011

The issue of environmental sustainability and the need to address the collective environmental impact of business is discussed. In particular, the need to engage small and medium enterprises (SMEs) in environmental management is highlighted. The papers presented in the Special Issue of 'The International Journal of Business Studies' are dicussed.

A Proposed Methodology To Promote Adoption Of 'Green' Production By Small Firms, Elizabeth Walker, Janice Redmond, Margaret Giles

Research outputs pre 2011

Small firms are critical to all economies but also have a significant negative impact on the environment. Their collective footprint equates to 60% of industrial pollution yet small firm owner-managers are not convinced of the necessity for behaviour change. This paper develops a proposed methodology to engage small firm owner-managers in 'green' production, in particular adoption of energy saving and waste recycling practices. This methodology includes a suggested approach to determining the 'tipping point' for the investment of time and resources by small firms. The paper argues that knowing the 'tipping point' and making a realistic business case should encourage …

Women's Knowledge And Attitudes Regarding Alcohol Consumption In Pregnancy: A National Survey, Elizabeth Peadon, Jan Payne, Nadine Henley, Heather D'Antoine, Anne Bartu, Colleen O'Leary, Carol Bower, Elizabeth Elliott

Research outputs pre 2011

Background: Alcohol exposure in pregnancy is a common and modifiable risk factor for poor pregnancy and child outcomes. Alcohol exposure in pregnancy can cause a range of physical and neurodevelopmental problems in the child including the Fetal Alcohol Spectrum Disorders (FASD). In order to improve prevention strategies, we sought to describe the knowledge and attitudes of women of childbearing age regarding alcohol consumption during pregnancy and its effects on the fetus. Methods: We conducted a national cross-sectional survey via computer assisted telephone interview of 1103 Australian women aged 18 to 45 years. Participants were randomly selected from the Electronic White …

Infusing Critical Thinking Into An Employability Skills Program: The Effectiveness Of An Immersion Approach, Sophie Kennedy

Theses: Doctorates and Masters

The demands of the knowledge economy have placed renewed emphasis on graduate employability and the development of higher-order thinking skills. Preparing graduates for the workplace requires new instructional approaches to develop a matrix of interrelated skills. This study investigates an immersion approach to developing employability skills with emphasis on the infusion of critical thinking skills in an undergraduate business degree.

The research is situated within the pragmatic paradigm and comprises a mixed methods approach. Analyses of project instructions, student reflections and test scores are presented in an explanatory case study in three parts: the infusion of critical thinking skills in …

Management Accounting And Organizational Change : Impact Of Alignment Of Management Accounting System, Structure And Strategy On Performance, Tuan Tuan Mat

Theses: Doctorates and Masters

The business environment in Malaysia has changed rapidly over recent decades, and
continues to change. Globalization has brought new technology and made the
business environment in Malaysia open to greater competition. Central Government
economic policy relating to ‘knowledge economy (k-economy)’ and vision 2020
have also opened the market up for competition and certainly increased
technological development. These changes have impacted greatly on the business
environment in Malaysia, especially on manufacturing industry, which has been
identified as the most active and important contributor to the Malaysian economy.
Literature has identified that changes in both external and internal organizational
factors have influenced …

Linking Uses Of Management Control Systems With Strategic Capabilities And Business Level Strategies For Organizational Performance Evidence From The Sri Lankan Textile And Apparel Industry, Nirosha D. Kapu Arachchilage

Theses: Doctorates and Masters

This research investigates how the uses of Management Control Systems (MCS), namely, diagnostic use and interactive use, as moderating variables, influence the relationship between business (competitive) strategies (which are determined by strategic capabilities) and organizational performance. Simons’ levers of control model, Porter’s theory of generic competitive strategy and the Resource Based View (RBV) of strategy have been considered as the underpinning theories and models of the study in developing the theoretical framework and hypotheses. The theoretical framework consists of two strategic capabilities (low cost competency and uniqueness competency), two generic business strategies (cost leadership and differentiation), two uses of MCS …

What Does Security Culture Look Like For Small Organizations?, Patricia A. Williams

Australian Information Security Management Conference

The human component is a significant factor in information security, with a large numbers of breaches occurring due to unintentional user error. Technical solutions can only protect information so far and thus the human aspect of security has become a major focus for discussion. Therefore, it is important for organisations to create a security conscious culture. However, currently there is no established representation of security culture from which to assess how it can be manoeuvred to improve the overall information security of an organization. This is of particular importance for small organizations who lack the resources in information security and …

Improving An Organisations Existing Information Technology Policy To Increase Security, Shane Talbot, Andrew Woodward

Australian Information Security Management Conference

A security policy which includes the appropriate phases of implementation, enforcement, auditing and review is vital to protecting an organisations information security. This paper examined the information security policy of a government organisation in response to a number of perceived shortcomings. The specific issues identified relating to the organisations security policy as a result of this investigation were as follows: a culture of ignoring policies, minimal awareness of policies, minimal policy enforcement, policy updating and review ad hoc at best, policy framework, lengthy policy development and approval process, no compliance program, no formal non-compliance reporting and an apparent inconsistent enforcement …

Exploring The Relationship Between Organizational Culture And Information Security Culture, Joo S. Lim, Shanton Chang, Sean Maynard, Atif Ahmad

Australian Information Security Management Conference

Managing Information Security is becoming more challenging in today’s business because people are both a cause of information security incidents as well as a key part of the protection from them. As the impact of organizational culture (OC) on employees is significant, many researchers have called for the creation of information security culture (ISC) in organizations to influence the actions and behaviour of employees towards better organizational information security. Although researchers have called for the creation of ISC to be embedded in organizations, nonetheless, literature suggests that little past research examining the relationship between the nature of OC and ISC. …

Consensual Security Risk Assessment: Overcoming Bias, Conflicting Interests And Parochialism, Benjamin Beard, David J. Brooks

Australian Security and Intelligence Conference

In a risk assessment process, insular methods of data collection and analysis may lead to an inaccurate risk assessment as stakeholders hold individual biases, conflicting interests and parochial approaches to certain risks. The article considered these issues and tested a consensual risk assessment approach that can overcome many of these issues. A staged risk assessment process was applied within an entertainment complex in the Security, and Food and Beverage Departments. Eight supervisors from the two departments participated in the study, with each participants individually interviewed on their view of predefined risks followed by the same risks discussed within a facilitated …

The Impact On Organizational Performance Of Contextual Factors, Strategy And Management Control Systems, Nazmi Saeb Jarrar

Theses: Doctorates and Masters

This dissertation examined antecedents of the use of contemporary management control systems (MCS) by testing the alignment of strategic and contextual variables with variables of contemporary systems of control in the organization. The study further explored the performance consequences of the implementation of these control systems, and the manner in which strategy can influence the organization’s control culture and management accounting practices. The impact of contextual factors, notably size and structural arrangements, such as decentralization and diversification, on management's choice of control systems were also examined. Hence, the study addressed the need for a better understanding of the association between …

The Impact Of Beijing Olympic Sponsorship Program On Annual Report Social Disclosure By Local Sponsors, Juncheng Hu

Theses : Honours

The objective of this study is to utilise both legitimacy theory and reputation risk management theory to examine the impact of the Beijing Olympic Sponsorship Program on annual report social disclosures by local sponsors. Specially, this study attempts to test whether local sponsors increase annual report social disclosure in responses to their sponsorship participation and whether the increases can be explained by other companies operating in the same industry group. This study also compares and contrasts legitimacy theory with reputation risk management theory, and discusses the applicable power of legitimacy theory and reputation risk management theory in positive events/issues. The …

Corporate Social Reporting In Sri Lanka Surrounding The Tsunami In 2004, Tilina Dharmaratne

Theses : Honours

There is a growing interest in studying corporate social reporting (CSR) around the world. This interest is specifically growing in developing countries. The importance of encouraging CSR is emphasised by The World Bank mainly because of the benefits associated with CSR to such developing countries. This study examines government influence, research and influence of changes in society expectations on CSR in Sri Lanka a developing country surrounding the tsunami in 2004. Research questions are proposed to examine the change in total quantity of CSR disclosures between the years 2004, 2005, 2006 and 2007. Four directional hypotheses and a null hypothesis …

A Multi-Factor Analysis Of Areit Returns, Jaime L.P. Yong

Research outputs pre 2011

Since 1990, the Australian Real Estate Investment Trust (AREIT) sector has experienced substantial growth and popularity. While the AREIT sector had benefit from the increased flow of funds from institutional investors during the 1997 Asian financial crisis, the recent impact of the 2008 global financial crisis has been a negative one. In this paper, we examine the sensitivities of annualised AREIT returns against a set of seven firm-specific variables and four market-wide risk variables. Balanced and unbalanced panel regressions are conducted on three sub-periods during 1990 – 2008 corresponding to the major phases in evolution of the AREIT sector. Our …

Knowledge Management In An Organisational Climate Of Uncertainty And Change: A Longitudinal Case Study Of An Australian University, Denise Gengatharen, Craig Standing, Shirlee-Ann Knight

Research outputs pre 2011

Universities are in the knowledge business and are expected to be at the forefront of knowledge management (KM). However, KM in a university is complex given the diversity of stakeholder groups. This is exacerbated in the Australian context by the changing climate of rationalisation, corporatisation and marketisation universities faced in the past decade. This paper investigates KM strategies in an Australian university to uncover barriers to knowledge-sharing among academics. Although the organisational infrastructure supports KM, many academics have not actively embraced it. One reason is that they struggle with KM for operational excellence in the increasing administrative aspects of the …

A Review Of Interventions To Encourage Smes To Make Environmental Improvements, Craig M. Parker, Janice Redmond, Mike Simpson

Research outputs pre 2011

Small and medium sized enterprises (SMEs) are an important part of the world economy but they are thought to be responsible for around 60% of all carbon dioxide emissions and 70% of all pollution. SMEs often have major problems with limited resources, limited knowledge and limited technical capabilities to deal with their own negative environmental impact. SMEs exhibit widely differing characteristics and commitment where environmental issues are concerned. Yet under these conditions they are all expected to engage in environmental improvement. Interventions that encourage environmental improvement are often polarised between regulation and legislation at one extreme and voluntary environmental agreement …

Environmental Education In Small Business: The Owner-Manager's Perspective, Janice Redmond, Elizabeth Walker

Research outputs pre 2011

Traditionally, environmental education has been aimed at the community or in primary schools and governmental pressure to reduce environmental damage has focussed on large businesses. More recently, the role and importance of small business and how to engage them in the environmental debate has come under scrutiny. Researchers have identified education as one method of increasing the understanding of small business owner-managers’ role and knowledge of practices that, when implemented, will reduce the negative impacts of their businesses. However, there is little attention given in the literature to the perspective of the small business owner-manager and environmental education. This research …

An Analysis Of Small Business Owners' Participation In Online Learning, Tara Smith, Susan Stoney, Elizabeth Walker

Research outputs pre 2011

Small business owner-managers are a difficult group to engage in training and learning activities and the delivery medium has often been cited as a reason. This paper reports the preliminary findings of a qualitative research project regarding small business owner-manager participation in an online collaborative learning forum. The findings suggest that three principle themes emerged to explain why some small business owner-managers participated in the forum. These include; access to a networked computer; the personal characteristics of the small business owner-manager, and the design of the online learning forum. The findings also suggest that learning styles need to be specifically …

Dimensions Of Information Technology Governance: A Study Of Theory And Practice, Pui S. Ko

Theses: Doctorates and Masters

The emergence of corporate governance is the response to recent high profile collapses of organisations such as Enron and WorldCom. Because of the ubiquitous nature of Information Technology (IT) and its influence on organisational activities, IT governance is increasingly seen as an integral part of corporate governance. However, existing literature shows the lack of a common understanding of IT governance due to various perspectives held amongst academics and practitioners. For example, schools of thought group IT governance according to structure with an emphasis on control and co-ordination or process with an emphasis on capability and continuity. The purpose of this …

Exploring The Relationship Between Organisational Culture And Planning Processes In Selected Western Australian Sport Associations, Sooyoung Sul Tcha

Theses: Doctorates and Masters

This study explored the effects of organisational culture on the planning processes of three state sport associations in Western Australia. Using the competing values framework of organisational culture and Chapman' s planning model, this study aimed to explore three research questions: (i) What are the demographic and organisational cultural profiles of the selected sport organisations? In particular, do professionals and volunteers share similar or different perceptions of the organisational cultures?; (ii) Wh~t are the development planning processes for each sport association? How does each association perceive the development planning processes?, and; (iii) How does organisational culture influence planning processes? To …

Business Trends In Malaga 2001-2008 : Comparative Report, Beth Walker, Bernadette Straham

Research outputs pre 2011

No abstract provided.

Small And Medium Enterprises And The Environment: Barriers, Drivers, Innovation And Best Practice: A Review Of The Literature, Beth Walker, Janice Redmond, Lynnaire Sheridan, Calvin Wang, Ute Goeft

Research outputs pre 2011

Small and medium enterprises are the largest business sector in every economy in the world 1, and generate the majority (up to 60%) of global economic output2. In the Australian context, a small business or enterprise is one that employs up to 20 staff while a small and medium sized enterprise (an SME) is a business that employs up to 200 staff. By this definition, more than 99% of all actively trading businesses (more than 1.95 million enterprises) in Australia are SMEs3 . There is a growing body of research supporting the need for SMEs to become engaged in the …

Corporate Social Disclosures By Indonesian Listed Companies, Juniati Gunawan

Theses: Doctorates and Masters

The issue of corporate social disclosure (CSD) has been of growing concern among businesses and communities globally, including those in Indonesia. As one of the big developing countries which offers a large domestic market and workforce. lndonesia is exposed to this issue. This study examines the extent of CSD in Indonesian listed companies by applying the content analysis method to company annual reports for the years 2003 to 2006. Prior studies have focused on exploring the theoretical framework, seeking the motivation for disclosures and obtaining certain stakeholder's opinions regarding CSD. However, those studies were limited to developed countries and to …