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Full-Text Articles in Business

Evaluating The Knowledge Assets Of Innovative Companies, Helen M. Hasan, Maen Al-Hawari Jan 2002

Evaluating The Knowledge Assets Of Innovative Companies, Helen M. Hasan, Maen Al-Hawari

Faculty of Commerce - Papers (Archive)

In the current post-industrial society, knowledge is recognised as a primary source of a company's wealth. However knowledge assets are much more difficult to identify and measure than are the physical assets with which we are much more familiar. (Boisot 1998) As a company's innovative capacity may be dependent upon its ability to take advantage of its knowledge assets, it is important to be able to identify and measure those assets. While large companies can afford extensive knowledge management projects, there is a acute need for a method by which managers in smaller organisations can easily and reliably locate and …


Strengthening The Knowledge Economy, Samuel Garrett-Jones Jan 2002

Strengthening The Knowledge Economy, Samuel Garrett-Jones

Faculty of Commerce - Papers (Archive)

What is knowledge ecomony? The knowledge economy could be defined as one where "comparative advantage [is] much less a function of natural resource endowments and capital-labour ratios and much more a function of technology and skills". 13 Its development is the product of two forces: a rise in the knowledge intensity of economic activities and an increasing globalization of economic affairs. It is driven by the revolution in information and communications technology, the increasing pace of technological change and by national and international deregulation. 14


The Organisation Of Knowledge: Optimising The Role Of Universities In A Western Australian 'Knowledge Hub', Tim Turpin, Jane Marceau, Samuel Garrett-Jones, Reg Appleyard, Dora Marinova Jan 2002

The Organisation Of Knowledge: Optimising The Role Of Universities In A Western Australian 'Knowledge Hub', Tim Turpin, Jane Marceau, Samuel Garrett-Jones, Reg Appleyard, Dora Marinova

Faculty of Commerce - Papers (Archive)

A feature of globally competitive knowledge-based economies is that governments, universities and industry work together in these economies to create regional ‘knowledge hubs’. A knowledge hub is essentially a “region” with an ensemble of knowledgeintensive organisations located in both public and private sectors. Knowledge hubs have three major functions: to generate knowledge; to transfer and apply knowledge; and to transmit knowledge to others in the community through education and training. The present study was commissioned by TIAC with a view to developing options to optimise the role of WA’s universities in supporting a WA Knowledge Hub. Universities have an important …


Improving The System Of Financial Incentives For Enhancing Thailand's Industrial Technological Capabilities, Tim Turpin, Samuel Garrett-Jones, Paul Robertson, Siracha Charoenpanij, Peter Brimble Jan 2002

Improving The System Of Financial Incentives For Enhancing Thailand's Industrial Technological Capabilities, Tim Turpin, Samuel Garrett-Jones, Paul Robertson, Siracha Charoenpanij, Peter Brimble

Faculty of Commerce - Papers (Archive)

This report provides a summary of current international experiences with financial incentives for supporting technology development and identifies some important implications for public policy in Thailand. International experiences have demonstrated the broader public good that can be achieved through policies and public interventions that stimulate technology learning environments built around clusters or networks of firms and national support institutions. Financial incentives serve as a mediating influence to enhance the flow of knowledge from firms that are closer to a leading technological edge through to those firms where technological skills are lagging. They are therefore an essential tool available to governments …


Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis Jan 2002

Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis

Faculty of Commerce - Papers (Archive)

Accounting and taxation systems are considered as two coexisting institutional practices which claim to be neutral and to function for the benefit of society. These claims are examined with reference to the natural resources industry and the treatment of rehabilitation costs in Australia, as the impact of this industry, both economic and environmental, is significant. By comparing the practice of accounting in financial reporting and in taxation, the use of calculative and representational practices is exposed to identify contradictions, conflicts and disparities.


Racialized Gendering Of The Accountancy Profession: Toward An Understanding Of Chinese Women's Experiences In Accountancy In New Zealand, Soon Nam Kim Jan 2002

Racialized Gendering Of The Accountancy Profession: Toward An Understanding Of Chinese Women's Experiences In Accountancy In New Zealand, Soon Nam Kim

Faculty of Commerce - Papers (Archive)

In the last two decades or so there has been lively academic and political debate about the continued gendering process ofthe accountancy profession. Less attention, however, has been given to the impact of racialization of the accountancy profession on the lives of ethnic minorities and even less attention to ethnic minority women. Yet a growing body of evidence has forced critical researchers to clarify the additional barriers to success ethnic minority women face in the accountancy profession due to a confluence ofrace/ethnicity and gender/sex discrimination. This study of Chinese women accountants' experiences in New Zealand demonstrates that because of their …


Applying Critical Ethnographic Methodology And Method In Accounting Research, Kathy Rudkin Jan 2002

Applying Critical Ethnographic Methodology And Method In Accounting Research, Kathy Rudkin

Faculty of Commerce - Papers (Archive)

This paper provides a perspective on the methodological integrity of doing critical ethnographies. Critical ethnography investigates context specific social and cultural uses of accounting in an organization. This paper describes the nature and genealogy of ethnographic research. While this methodology satisfies calls for context specific and ideologically aware research, researchers need to be cognizant of their constitutive role in the ethnographic research they produce. Key limitations in ethnographic research identified are the limiting factors of language, the morphing effects of context, imperfections of the researcher, and ethical considerations surrounding the verification and ownership of data. Despite these limitations, strengths in …


Metacapitalism And The Politics Of The New Academy, George M. Mickhail Jan 2002

Metacapitalism And The Politics Of The New Academy, George M. Mickhail

Faculty of Commerce - Papers (Archive)

The salvationary promise of immortality is equally seductive let alone dominant in our personal and professional lives alike. The promise of an institution's global successful salvation is no different to the promise of humans' salvation. It has been the most revered ideal over the ages and religions promise to deliver such salvation. Consulting firms are no different, as they represent the modem religious experience to institutions, private and public alike. The prophets of consulting have been invoking such feelings of 'awe' with their 'symbols', like: Business Process Reengineering, Best Practice and so on, in rituals, such as: MetaCapitalim, engaged in …


Effective Teaching And Learning In Accounting Education: Examining The Linkages Between Students' Perceptions Of The Teaching Context, Students' Approaches To Learning And Students' Outcomes, Anne Abraham Jan 2002

Effective Teaching And Learning In Accounting Education: Examining The Linkages Between Students' Perceptions Of The Teaching Context, Students' Approaches To Learning And Students' Outcomes, Anne Abraham

Faculty of Commerce - Papers (Archive)

Research in accounting education has almost neglected both student perceptions of the learning context and their approaches to learning. Instead, studies have focused on either the teaching context or the outcomes of learning. This omission has meant that accounting educators often experience difficulty in understanding students conceive learning to be, how they perceive the learning task, or how they approach learning. The purpose of this paper is to examine the relationship between the perceptions, the approaches and the outcomes of students in a business subject in order to discover how these students learn and thus to provide some strategies which …