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Full-Text Articles in Business
Accounting For Policy In Accounting, Economics And Law, Shyam Sunder
Accounting For Policy In Accounting, Economics And Law, Shyam Sunder
Shyam Sunder
No abstract provided.
Building Research Culture, Shyam Sunder
Building Research Culture, Shyam Sunder
Red Queen Takes White Knight: The Commercialisation Of Accounting Education In Australia, Edmund W. Watts, Carol J. Mcnair, Graham D. Bowrey
Red Queen Takes White Knight: The Commercialisation Of Accounting Education In Australia, Edmund W. Watts, Carol J. Mcnair, Graham D. Bowrey
Ted Watts
Purpose - This paper investigates the consequences of the commercialisation of Australian universities. It also provides a theoretical framework which focuses this action. Design / methodology - The Red Queen scenario posits that organisations that are more active than their rivals (they run faster) improve their competitive positions and increase their performance. However, organisations that are more sluggish (they run slower) experience negative performance consequences. This paper examines this process using the new institutional theory against the backdrop of the quest for increased international student numbers, higher international ranking and international accreditation. Findings - Using data from the 2011 Excellence …
Accounting And Productivity: Answering The Big Questions, Gary Pan, Themin Suwardy
Accounting And Productivity: Answering The Big Questions, Gary Pan, Themin Suwardy
Gary PAN
No abstract provided.
Contract Theory Of Organizations, Accounting And Control, Shyam Sunder
Contract Theory Of Organizations, Accounting And Control, Shyam Sunder
Shyam Sunder
No abstract provided.
On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
Michael Gaffikin
Since the calls to view accounting as a cultural defined discipline Geertz’s work yields significant debate from accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately discerned by many accounting methodologists. They overlook the theoretical anchoring Geertzian conception of culture schemes - “by isolating its elements”, “internal relationships”, and “in some general way” - that illustrate accounting as a kind of being of knowing – the form of what accounting comes to. The paper traces the implications of this on fundamental consequences for accounting research methodology and establishes direction to critic with a position …
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Michael Gaffikin
This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers – sign to alleged to referent (Buarillard 1983, 1994; MacIntosh 2000, Ijiri 1986, and Mattessich 2003). We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about …
Accounting Antecedents Of The Financial Crisis, Shyam Sunder
Accounting Antecedents Of The Financial Crisis, Shyam Sunder
Shyam Sunder
No abstract provided.
Accounting For Managers, Anne Abraham, John Glynn, Michael Murphy, Bill Wilkinson
Accounting For Managers, Anne Abraham, John Glynn, Michael Murphy, Bill Wilkinson
Bill Wilkinson
No abstract provided.