Business Commons^™

Approaches To Decision Making, Richard J. Mckenna

Research outputs pre 2011

This book is designed as a brief introduction to the understanding of decision making in work settings. It is designed for use in graduate courses and should be supported by a wide range of additional reading materials and practical exercises. The approach is multi-disciplinary and pluralistic: there are many perspectives from which decision making may be viewed. Similarly, there are many differences in decision making between individuals and between contexts.

The book is intended to contribute to a raised awareness of the many issues and high complexity attaching to important decisions. It may or may not help the reader to …

The Australian Family Farm: Is It Soon To Be An Illusive Myth?, Fiona M.H. Mckenzie

Research outputs pre 2011

This paper examines the challenges faced by Western Australian rural enterprises since 1961 and the effects of economic and demographic change on the agricultural industry over the last thirty years.

Increasing capitalisation and technological advances have led to major shifts in the way the business of farming is conducted. There is evidence to suggest that these changes have contributed to an oversupply of agricultural products, the development of large-scale agri-business firms and a general depopulation of the agricultural sector.

The family farm has always been considered the backbone of Australian agriculture but there is evidence to suggest that in this …

Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot

Theses: Doctorates and Masters

The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential …

An Evaluation Of The Social And Economic Impacts Of The Ppaep On Rural Philippines : The Case Of Luyong Bonbon And Pagalungan, Misamis Oriental, Philippines, Maria R. Hechanova

Theses: Doctorates and Masters

The purpose of this study is to evaluate the social, economic and other impacts of the Pilot Provincial Agricultural Extension Project (PP AEP), an Australian Agency for International Development (AusAID) project in the villages of Luyong Bonbon and Pagalungan, Misamis Oriental, Philippines. This study has examined the literature related to technology transfer in agriculture, the notion of appropriate technology and Australia's current development program in the Philippines. This study utilises a multiple case study of qualitative methodology. The Group Ecology Model (GEM) is utilised as a conceptual framework of this study and the process/ outcome matrix is utilised to analyse …

Transhipment Problem, Salt Exportation, Brian Hogben

Theses : Honours

In order to improve its shipping operations a major salt exporter needs to reduce costs, increase market share and improve customer service. This thesis examines the use of linear (LP) and nonlinear programming (NLP) as a means of solving a nonlinear transhipment problem associated with the export of salt. Tho feasibility of using a LP or NLP approach is explored, taking into consideration the computational time and useability of the models. To meet the demands of their customers the company currently uses heuristic methods to allocate varying size ships to different routes. To remain competitive the shipping options that are …

Equity Theory Predictions Of The Effects Of Participation In Justice Or Police Studies On The Promotional Expectations Of Members Of The Western Australian Police Force, William J. Boaks

Theses : Honours

Before 1988 police in this State were promoted solely on seniority. No university courses for officers existed locally and education played little part in promotion. Promotion is now on the basis of merit and Edith Cowan University conducts courses in Police and Justice Studies. This study investigates possible links between the factors of higher education and merit based promotion. Predictions of student officers' of the benefits of higher education, organisational commitment and various aspects of non-promotion were examined by use of a questionnaire. The results showed that student officers placed a higher value on education for basic police work and …

Strategy, Perceived Environmental Uncertainty, Management Accounting Systems And Performance: An Empirical Investigation, Kar Ming Chong

Theses : Honours

This thesis is an empirical examination of the role of strategic business unit (SBU) strategy and perceived environmental uncertainty (PEU) en the relations between 'management accounting systems (MAS) design and SBU performance. Two extreme strategic postures of Miles and Snow's typology were used in this study. They were prospector and defender. MAS design was defined in terms of the extent to which managers' use of broad scope MAS information characteristics for decision making; A survey research methodology was used in this study. The responses of 62 SBU managers, drawn from a cross-section of manufacturing companies in Western Australia, were used …

Women And Leadership Working Paper Series: Paper No. 3: Merit Or Obligation, Leonie V. Still

Research outputs pre 2011

The issue of merit or obligation concerning women's progress in employment in general, and in organisations in particular, gained renewed impetus in late 1994 with the push to have more women in politics. Australia and New Zealand led the world when establishing the right of women to vote, but are at present only slightly ahead in terms of women's representation in national and State Parliaments despite the centenary of women's suffrage (Coopers and Lybrand, 1994). Partly as a result of this lack of progress, the Australian Labor Party, at its 1994 National Conference, passed a motion to guarantee women a …

Systems For The Future: Proceedings Of The Australian Systems Conference, W. Hutchinson (Ed.)

Research outputs pre 2011

The depth and variety of papers in this volume are a testament to the applicability of systems thinking to a wide range of problems. The complexity of modern management demands approaches that take into account not only difficult technical challenges, but also the various views and perceptions of those involved in the problem situation. The following papers are a small subset of the work being done to rise to this challenge. Systems methodologies and techniques will shape the future. They provide an avenue to attempt to solve the myriad of environmental, social, business, and technical problems that face us. Systems …

Women And Leadership Working Paper Series: Paper No. 2: Managerial Women And Enterprise Bargaining, Leonie V. Still, Denis Mortimer

Research outputs pre 2011

No abstract provided.

Women And Leadership Working Paper Series: Paper No. 1: Self-Employed Women: Four Years On, Leonie V. Still, Bill Chia

Research outputs pre 2011

Entrepreneurial or self-employed women are a growing component of the workforce worldwide. Australian statistics reveal that women are establishing their own businesses (in particular in self-employment) at a approximately twice the rate of men. In 1991-92 more than one million (41 per cent) of the 2.6 million people working in small business were women. Less than one third of these were self-employed or employers, while women accounted for 46 per cent of small business employees (Employment and Skills Formation Council, 1994)...

Human Resource Management Manual For Children's Services, Vicki Banham, Les Evans, Lynda Pragnell

Research outputs pre 2011

A Children's Services Human. Resource Management is based on the policies and procedures that define the staffing requirements for the effective operation of the children's service. The total process of staffing, from advertisement to employment, is based upon the specific criteria that is determined for the particular position required. Thus, the entire process is designed to provide the children's service with the best information necessary to select the most appropriate person for each staff position in the team.

Consequently, well defined inclusive personnel policies and procedures enable each member of staff to understand the duties, skills, knowledge and responsibilities of …

Experiences In The Use Of The Structured Systems Analysis And Design Methodology (Ssadm) In A Service Organisation, Andre Bavington

Theses: Doctorates and Masters

The purpose of this research is to examine the historical development of an information systems methodology in a large West Australian organisation and to detail the experiences and satisfaction levels of information systems practitioners' in using the methodology. The methodology under examination is SSADM (Structured Systems Analysis and Design Methodology) in a service organisation in which I am an employee. The participants of this research are involved in the systems development process as Systems Analysts, Project Leaders, Programmers, Project Manager, and development review and consulting personnel. There were 26 participants involved in this research study ranging in age from 25 …

Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison

Theses: Doctorates and Masters

This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …

A Policy Analysis Of A Private Sector Company's Response To The Career Start Traineeship, Sherry Donaldson

Theses: Doctorates and Masters

During 1994 BHP Iron Ore is investigating the costs benefits and possibilities of introducing a new Traineeship scheme called Career Start for the Metals and Engineering sector of its workforce. This study explores the factors which impact upon the introduction of the new competency based training scheme. It provides BHP with information for determining whether to adopt the Traineeship scheme as the sole entry level training program for the company, whether to reject the Traineeship scheme altogether, whether to run the Traineeship scheme side by side with the Apprenticeship scheme or to integrate it with the current Apprenticeship scheme in …

Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan

Theses: Doctorates and Masters

The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting …

Tax-Effect Accounting In Australia : The Nature And Treatment Of The Provision For Deferred Income Tax, Robert A. Lopez

Theses: Doctorates and Masters

Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax is an expense; whether the provision for deferred income tax is a liability and whether the provision for future income tax benefit is an asset have not been resolved because of differing opinions as to what is an expense, liability or an asset. The development of a conceptual framework in Australia, which provides …

An Analysis Of Service Quality In Ansett Australia W.A. Division, Jodie R. Buckley

Theses : Honours

There is a lack of significant in-depth research, analysing service quality in the travel and tourism industry. This research attempts to contribute to the literature by analysing service quality using Ansett Australia (W.A. Division) as a case study. The approach uses the revised 1990 SERVQUAL instrument, originally developed by Parasuraman, Zeithaml and Berry (1986) and the conceptual model of service quality. The SERVQUAL instrument and conceptual framework form the basis of the theoretical framework and analysis. Three perspectives are considered in the analysis of service quality in Ansett Australia (W.A. Division), namely, front-line employees, management and frequent flyers. Through the …

Women In Leadership Project 1994: Public Lecture Series, Pauline Carroll (Ed.)

Research outputs pre 2011

No abstract provided.

Voluntary Disclosure Of Cash Flow Information In Australia, Salleh B. Hassan

Theses : Honours

The purpose of this study is to investigate the economic incentives of firms to voluntarily disclose cash flow information prior to the operation of the approved standard AASB 1026 Statement of Cash Flows in 1992. This study theorises that firms voluntarily disclose such financial information because they believe that (1) the cash flow information is useful and relevant (in addition to information in income statement, balance sheet and funds statement), and (2) by voluntarily disclosing cash flow information, it will reduce the agency cost and the political cost. A review of contracting theory and the literature on voluntary disclosure identified …

An Economic Valuation Of The Jandakot Wetlands, Paul Gerrans

Research outputs pre 2011

Economists implore the efficient allocation of resources. Paradoxically, where the issue of efficiency has become critically important in recent times, namely the allocation of the environment and its resources and amenity, the techniques of economists have been found wanting and less than fully developed. This paper seeks to address this apparent paradox and deficiency.

This paper provides an economic valuation of the Jandakot wetlands, located to the south of Perth. A referendum style contingent valuation method survey is used to estimate economic value attributable to the preservation of wetlands dependant on the groundwater resource. Event history analysis is explored and …

An Investigation Into Some Of The Factors Having A Bearing On Interviewer Bias In The Western Australian Market Research Industry, Daniel N. Edwards

Theses : Honours

The market research industry, like most industries operating in a highly competitive environment, is faced with a myriad of challenges. One of the foremost challenges is to deliver sound recommendations to clientele based on quality data on the market. One factor having a bearing on data quality is the problem of interviewer bias; interviewers introducing their own source of error into the survey. This dissertation uses a mass-administered, selfreport technique in a study of the interviewing staff of four Western Australian market research firms in an attempt to investigate the factors that constitute interviewer bias. The three broad areas of …

An Arts-Employment Analysis : The Effect Of Government Funding On Employment At Deck Chair Theatre And Spare Parts Puppet Theatre, Lance Bennett

Theses : Honours

It is important for governments to recognise employment generation resulting from public expenditure. Funding alternatives that are a cost effective way of generating employment are key objectives in public finance. One funding alternative is the arts. The arts have to compete with other economic activities for a share of government funding. As a result of increased competition, the economic contribution of the arts has become an important issue in arts advocacy. Therefore, it is important that the measure of employment generated by arts funding is accurate and reliable. Arts employment data is generated by cultural organisations applying for public funding …

Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest

Theses : Honours

This thesis is an exploratory study that examines a measure of the extent and nature of financial reporting by Western Australian local governments against the requirements and recommendations specified in the legislation, regulations and accounting standards. In addition, several economic and political factors which may provide some explanation for the variation in reporting practices of Western Australian local government councils is examined. Three disclosure measures are reported to provide descriptive information about Western Australian local government councils, compliance with mandatory reporting requirements, their voluntary disclosure of additional financial information and their policy of disseminating their annual financial information to the …

Women In Leadership Program 1993: Public Lecture Series, Pauline Carroll (Ed.)

Research outputs pre 2011

No abstract provided.

International Marketing Educators Conference, Edith Cowan University

Research outputs pre 2011

No abstract provided.

Women In Leadership Program 1993: National Conference: Women's Voices: Challenging For The Future, Pauline Carroll (Ed.)

Research outputs pre 2011

The Women in Leadership Program is an exciting development initiative that, over a three year period, has had a visible effect on attitudes towards leadership and the role of women in organisations. As part of the program, through the generous funding support of the Commonwealth Staff Development Fund, the goodwill of staff and the commitment of women examining the leadership challenges facing Australian society today, Edith Cowan University has hosted a National Women in Leadership Conference for the past two years. This Conference provides an ongoing opportunity for women from varied and diverse roles to contribute to our knowledge and …

A Case Study Examining Factors Influencing Loan Pricing Within The R&I Bank, Yawar Zoeb

Theses : Honours

This paper sets out to examine the influence of variables that affect the pricing of commercial loans within the context of the R&I Bank. This will be achieved by collecting financial information on past business loan pricing decisions from a specific R&I Bank branch selected. The information so collected would be analysed from the viewpoint of understanding the pricing of risk. Of specific interest is the examination of loans in a branch to find out the distribution of loans across the spread of credit risk premiums. A credit risk premium, also referred to as the interest rate margin (IRM), is …

Determinants Of Accounting Policy For Identifiable Intangible Assets, Yuan Chew

Theses : Honours

This research replicates with modifications the previous study by Coombes, Otto and Stokes (1993) which examines the economic determinants of the amortisation of identifiable intangible assets (lIAs). The study focuses on the published consolidated annual reports of a sample of top 150 listed Australian companies, ranked by market capitalisation, as at June 1989, over the period 1989 to 1990, whereas the previous study by Coombes et al. (1993) concentrates on the top 150 listed Australian companies, ranked by market capitalisation, as at 30 June, 1988, over the period 1986 to 1989. The empirical evidence of the present research using contracting …

The Evaluation Of Pe Personnel 1992: A Report Of A Values-Based Evaluation Of A Competitive Employment Training And Placement Service For People With Disabilities: Purpose, Methodology, Outcomes And Recommendations, Errol Cocks, Robert L. Jackson

Research outputs pre 2011

Late in 1991, the Managing Director of PE Personnel, Ms Susan Robertson, approached the Director of the Centre for the Development of Human Resources (CDHR) at Edith Cowan University, Mr Errol Cocks, to discuss the possibility of an evaluation for PE Personnel. Over a period of three or four months, the purposes and shape of a proposed evaluation developed through clarification and negotiation, and in March, 1992, an agreement was reached for Mr Cocks and Mr Bob Jackson from the CDHR to carry out the evaluation. The results of the evaluation, as described in this report, cover the period up …