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Faculty of Business - Papers (Archive)

Case

2013

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Full-Text Articles in Business

Exploring Hegemonic Change In China: A Case Of Accounting Evolution, Lina Xu, Corinne Cortese, Eagle Zhang Jan 2013

Exploring Hegemonic Change In China: A Case Of Accounting Evolution, Lina Xu, Corinne Cortese, Eagle Zhang

Faculty of Business - Papers (Archive)

Purpose - This paper provides an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Design/methodology/approach - Using Gramsci's concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution under the Maoist era, and the move towards the socialist-market system in the Dengist era.

Findings - This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's …


Neglected Stakeholder Groups: A Case Study Of Recreational Vehicle Users In Tasmania, Anne Hardy, Ulrike Gretzel, Mark Wickham Jan 2013

Neglected Stakeholder Groups: A Case Study Of Recreational Vehicle Users In Tasmania, Anne Hardy, Ulrike Gretzel, Mark Wickham

Faculty of Business - Papers (Archive)

Traditional stakeholder mapping tools have concentrated on the identification of issues such as power, urgency and predictability of stakeholder groups. Yet they do not sufficiently address the ability of neglected stakeholder groups to communicate, gain and use their power when issues affecting them arise, suggesting that traditional approaches have to be updated to accommodate suddenly emerging stakeholder groups. This paper uses the case study of Recreational Vehicle Users in Tasmania, Australia, to explore the issue. In doing so it illustrates the risks of ignoring these groups, particularly when developing public policy. The paper proposes a more iterative and consultative approach …


Superannuation Policy Processes: The Case Of Mysuper And Superstream, Fariba Ahmadi Pirshahid, Mary Kaidonis, Kathy Rudkin Jan 2013

Superannuation Policy Processes: The Case Of Mysuper And Superstream, Fariba Ahmadi Pirshahid, Mary Kaidonis, Kathy Rudkin

Faculty of Business - Papers (Archive)

The Australian superannuation system has been praised as one of the best in the world. Yet a major review by the Cooper Committee in 2010 found numerous problems that have been undermining the performance of the system, proposing a number of recommendations for improvement. The subsequent adoption and implementation of two such recommendations saw the introduction of 'MySuper' and 'SuperStream' by the government resulting in the most significant reform in the superannuation industry since the introduction of the Superannuation Guarantee (SG) in 1992. This paper critically analyses: the relevant Deloitte; and Financial Services Council and Ernst and Young's report used …