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Articles 1 - 30 of 192
Full-Text Articles in Business
Innovation Lock-In: Unlocking Research And Development Path Dependency In The Australian Wine Industry, D. K. Aylward
Innovation Lock-In: Unlocking Research And Development Path Dependency In The Australian Wine Industry, D. K. Aylward
Faculty of Commerce - Papers (Archive)
Innovation within the Australian wine industry is at a crossroads. More specifically, under the influence of fundamental paradigm shifts, the objectives, extension and uptake of R&D within the industry’s current innovation framework are being subjected to rather schizophrenic forces. At one level, industry organizations are directing the R&D agenda from within a national, ‘Brand Australia’ context. At another level, the firms that are being serviced by these organizations are demanding region-specific R&D extension in response to global pressure for differentiation and products at higher price-points. This paper will explore these contradictory forces and the degree to which they signal an …
Design As Research: Emergent Complex Activity, Helen M. Hasan
Design As Research: Emergent Complex Activity, Helen M. Hasan
Faculty of Commerce - Papers (Archive)
There is current interest in design science as a research method in the field of Information Systems. This paper explores this proposition by incorporating established theories into the design research process. These include a view of information systems as essentially socio-technical, notions of tool mediation and expansive learning from Activity Theory and the concept of emergence from Complexity Theory where good design outcomes come from non-deterministic and organic processes. A case of innovative collaborative systems development illustrates how this view of design science may be of value.
Go*Team: A New Approach To Developing A Knowledge Sharing Culture, L. Warne, Helen M. Hasan, D. Hart
Go*Team: A New Approach To Developing A Knowledge Sharing Culture, L. Warne, Helen M. Hasan, D. Hart
Faculty of Commerce - Papers (Archive)
In the ideal organisational environment, the voluntary transfer of information and knowledge would be the norm, and this understanding would underpin ongoing collective sense-making, leading to appropriate and creative actions for organizational outcomes. Workplaces are full of learning opportunities and in work life, socially based learning is occurring all the time. This paper describes Go*Team, a micro world simulation, for helping enculture the importance of collaborative processes that are at the heart of a knowledge sharing culture. The design of Go*Team and ways of playing the game are discussed, as are ways that Go*Team can be applied in order to …
Sna As An Attractor In Emergent Networks Of Research Groups, Helen M. Hasan, Hamid Pousti
Sna As An Attractor In Emergent Networks Of Research Groups, Helen M. Hasan, Hamid Pousti
Faculty of Commerce - Papers (Archive)
While many progressive enterprises are becoming more network-centric, many research-oriented organisations retain a traditional hierarchy with an ego-centric culture. Paradoxically, network-centrism is associated with technology, innovation and creativity, the hallmarks of cutting-edge research. Using concepts of emergence from complexity theory, this study takes a developmental, action research approach to the application of social network analysis in legitimising a network of research groups in a traditionally managed institution. The results indicate that an emergent network is as valid an organisational structure as an imposed hierarchy for research management. The study also demonstrates the use of social network analysis and similar technological …
Leadership Learning: Building On Grounded Theory To Explore The Role Of Critical Reflection In Leadership Learning, George K. Kriflik, Lynda S. Kriflik
Leadership Learning: Building On Grounded Theory To Explore The Role Of Critical Reflection In Leadership Learning, George K. Kriflik, Lynda S. Kriflik
Faculty of Commerce - Papers (Archive)
A study of eight senior managers from different organisations has combined Critical Theory and Grounded Theory approaches. This study builds on the findings of a previous substantive study (Kriflik 2002) which identified the most successful leadership strategies, as perceived by participants. The most successful strategies are those in which leaders focussed on their own behaviours, attitudes and actions. Building on these findings this study explores leadership competencies and the mechanisms which enhance, or enable, leaders’ ability to learn such competencies. Interviews were conducted and transcribed, then analysed, and became the basis for the choice of subsequent participants. The study identified …
Macroeconomic Aspects Of Substance Abuse: Diffusion, Productivity And Optimal Control, Amnon Levy, Frank Neri, D. Grass
Macroeconomic Aspects Of Substance Abuse: Diffusion, Productivity And Optimal Control, Amnon Levy, Frank Neri, D. Grass
Faculty of Commerce - Papers (Archive)
This paper deals with macroeconomic aspects of widespread substance abuse with a reference to illicit drugs as an example. Substance abuse impedes the productivity of the labor force and reduces economic growth. Workers are either nonusers and therefore fully productive, a number of whom are employed by the government in drug-control activities, or users who are only partially productive. Efficient management of the nation’s portfolio of workers involves eradicating drug use when initial user numbers are lower than a critical level, but allows user numbers to rise to, and be accommodated at, a stationary level when initial user numbers exceed …
Exploratory And Confirmatory Factor Analysis Of The Perceived Switching Costs Model In The Business Services Sector, Venkata K. Yanamandram, L. White
Exploratory And Confirmatory Factor Analysis Of The Perceived Switching Costs Model In The Business Services Sector, Venkata K. Yanamandram, L. White
Faculty of Commerce - Papers (Archive)
Switching costs has been recognised as a primary reason why dissatisfied customers stay with their suppliers. While a validated multidimensional scale of switching costs exists in a business-to-consumer context, there has been little empirical research effort devoted to operationalising different types of switching costs in business service relationships. This research strives to develop a model taking into consideration the various types of switching costs. Data was collected online from 453 Australian businesses using a key informant approach. While the initial Exploratory Factor Analysis (EFA) failed to produce the hypothesised six-factor model, a re-run of EFA identified a five-factor model, with …
Customers’ Sensitivity To Different Measures Of Corporate Social Responsibility In The Australian Banking Sector, Alan Pomering, Sara Dolnicar
Customers’ Sensitivity To Different Measures Of Corporate Social Responsibility In The Australian Banking Sector, Alan Pomering, Sara Dolnicar
Faculty of Commerce - Papers (Archive)
Corporate social responsibility (CSR) has received considerable research attention over the past several decades, including a growing body of work examining consumer responses to firms’ socially-responsible initiatives. Much of this has been of an experimental design, with CSR narrowly focused on one or two dimensions of consumer goods. Findings from these studies suggest consumers will respond positively to firms’ CSR initiatives. Prior studies do not, however, provide any indications how sensitive consumers are to a range of different kinds of CSR activities. Furthermore, no studies have so far been undertaken in the context of fairly standardized services which are offered …
The User-Friendliness Of Alternative Answer Formats, Sara Dolnicar, Bettina Grun
The User-Friendliness Of Alternative Answer Formats, Sara Dolnicar, Bettina Grun
Faculty of Commerce - Papers (Archive)
Despite the increasing resistance of consumers to participate in market research and the vast amount of literature on the methodological superiority of certain answer formats over others, the issue of user-friendliness of different answer formats has not been investigated extensively in the past. We contribute to this area of research by investigating respondents’ preferences for one of five answer formats. The preference is not measured hypothetically, respondents are invited to choose their preferred format and complete the questionnaire in the respective version. Results indicate that ordinal (polytomous and dichotomous) scales are the respondents’ favourite choices. These favourite answer formats are …
Consumer Information Privacy: A Building Block For Marketing Leadership, Sara Dolnicar, Yolanda Jordaan
Consumer Information Privacy: A Building Block For Marketing Leadership, Sara Dolnicar, Yolanda Jordaan
Faculty of Commerce - Papers (Archive)
Increasingly, violations of consumers’ personal information are altering the way consumers feel about divulging their personal information to organisations. It is proposed that by identifying which consumers react in which ways to different uses of their personal information, distinct market segments could be constructed. Such segments could offer businesses an opportunity to act responsibly by discriminating their information use in dependence of the segment needs, creating opportunities for competitive advantage and market leadership. This paper provides a brief overview on information privacy, marketing relationships and market leadership; and empirically explores general and personal privacy concerns and behaviour segments in terms …
Answer Format Suitability - The Interdependence Of Answer Format And Construct Measured, Sara Dolnicar, Bettina Grun
Answer Format Suitability - The Interdependence Of Answer Format And Construct Measured, Sara Dolnicar, Bettina Grun
Faculty of Commerce - Papers (Archive)
The vast majority of surveys use ordinal answer formats independently of the construct under study. We hypothesise that the ordinal scale is not optimal under all circumstances, but that the suitability of answer formats depends on the construct measured. A repeat measurement study is conducted using binary and ordinal answer formats measuring two different constructs: attitudes and behavioural intentions. A clear interaction effect between answer formats and constructs is revealed, supporting the notion that there is not a single optimal answer format, but that some constructs are naturally more suitable for certain answer formats than others. These findings call for …
Dolorous Songs And Blessing Of The Curses: Corporate Governance In Australia, Jane Andrew, K. Cooper, K. Islam
Dolorous Songs And Blessing Of The Curses: Corporate Governance In Australia, Jane Andrew, K. Cooper, K. Islam
Faculty of Commerce - Papers (Archive)
The spate of corporate collapses that have plagues the business community in the last few years has had both positive and negative impacts. These have implicated accounting in the scandals and the commonality in the nature of collapses has bought in a number of blessings by triggering global consciousness and consensus to root out the problems. We argue that regulatory changes, the emergence of corporate governance codes, mandatory compliance with accounting standards for greater transparency and the emergence of a new accounting order would not have been possible without such spectacular failures.
Costing Schizophrenia, Ciorstan J. Smark
Costing Schizophrenia, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
This article looks at a particular subset of mental illness in Australia: schizophrenia, and reflects on how the direct costs that fall within the parametres of the health budget are privileged (inscribed), compared to how indirect costs that fall outside this boundary fail to be inscribed appropriately. This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.
The Globalization Of Accounting Standards: The Case Of The United Arab Emirates, H. J. Irvine, N. Lucas
The Globalization Of Accounting Standards: The Case Of The United Arab Emirates, H. J. Irvine, N. Lucas
Faculty of Commerce - Papers (Archive)
International Financial Reporting Standards (IFRS) are a manifestation of globalization, with financial reports prepared under IFRS presenting an image consistent with that of multinational corporations and developed countries. Developing countries and emerging economies, in pursuing the global economic benefits offered by the adoption of IFRS, face challenges in adapting their regulatory infrastructure and culture to western-oriented accounting standards. Based on data gathered primarily from archival sources, this paper suggests that the UAE, in embracing globalization and adopting IFRS, will need to develop appropriate regulatory systems to overcome cultural issues relating to secrecy and fraud.
A Foucauldian Approach To Founder’S Influence In A Non-Profit Organization, A. Abraham, Hemant Deo
A Foucauldian Approach To Founder’S Influence In A Non-Profit Organization, A. Abraham, Hemant Deo
Faculty of Commerce - Papers (Archive)
Founder’s influence has been largely understudied in non-profit organizations (NPOs) both in terms of research and the organization itself (Ogbonna and Harris, 2001, Stevens, 2003). From, a historical perspective, the work of Foucault provides a lens for viewing such organizations in that it creates a pathway for understanding their development. In this paper, the Foucauldian framework incorporates the concepts of archaeological and genealogical underpinnings within a power and knowledge framework to explain the formation of one NPO, the Australian Girl Guides and the influence of its architect and founder Robert Baden-Powell.
Modelling Residential Water Demand In Queensland, Australia: A Comparative Analysis Of Pricing Structures And Estimation Techniques, A. C. Worthington, H. Higgs, M. Hoffmann
Modelling Residential Water Demand In Queensland, Australia: A Comparative Analysis Of Pricing Structures And Estimation Techniques, A. C. Worthington, H. Higgs, M. Hoffmann
Faculty of Commerce - Papers (Archive)
This paper uses monthly data from eleven local governments to model residential water demand in Queensland, Australia from 1994 to 2004. In the sample, residential consumption is charged using a variety of structures including fixed charges without allowance, fixed charges with allowance and excess rates, two-part tariffs comprising an access charge and a flat consumption rate and multi-part tariffs with an access charge and two or more limits with increasing consumption rates. Water demand is specified as average monthly household water consumption and the demand characteristics include the marginal and average price of water and daily average maximum temperatures and …
A State Of The Art Review Of Residential Water Demand Modelling, A. C. Worthington, M. Hoffmann
A State Of The Art Review Of Residential Water Demand Modelling, A. C. Worthington, M. Hoffmann
Faculty of Commerce - Papers (Archive)
The increased reliance on demand-side management policies as an urban water consumption management tool has stimulated considerable debate among economists, water utility managers, regulators, consumer interest groups and policymakers. In turn, this has fostered an increasing volume of literature aimed at providing best-practice estimates of price and income elasticities, quantifying the impact of non-price water restrictions and gauging the impact of nondiscretionary environmental factors affecting residential water demand. This paper provides a synoptic survey of empirical residential water demand analyses conducted in the last twenty-five years. Both model specification and estimation and the outcomes of the analyses are discussed.
The Rationale And Impact Of The Adoption Of International Financial Reporting Standards: The Case Of The United Arab Emirates, Helen J. Irvine, Natalie Lucas
The Rationale And Impact Of The Adoption Of International Financial Reporting Standards: The Case Of The United Arab Emirates, Helen J. Irvine, Natalie Lucas
Faculty of Commerce - Papers (Archive)
The focus of this paper is the rationale and impact of the adoption of a globalized set of accounting standards on an emerging economy, with particular emphasis on the United Arab Emirates (UAE). The paper is based on data gathered primarily from archival sources, studied in the context of the globalization of international financial reporting and the adoption of International Financial Reporting Standards (IFRS). The UAE has embraced globalization in order to participate in the benefits it offers, including attracting foreign direct investment. Its adoption of IFRS is part of that process. In implementing IFRS, the UAE will face challenges …
Towards The Development Of An Integrative Governance Framework For The Third Sector: A Theoretical Review And Analysis, Murray E. Millar, Anne Abraham
Towards The Development Of An Integrative Governance Framework For The Third Sector: A Theoretical Review And Analysis, Murray E. Millar, Anne Abraham
Faculty of Commerce - Papers (Archive)
This paper reviews the theoretical approaches taken in the governance literature in order to assess the relevance of their application to the third sector and to develop an integrative governance framework to help guide third sector organisations as they seek to improve their governance practices. Governance has been studied extensively in the corporate sector, and also, to a much lesser degree, in the third sector. However, there is evidence that a large gap still exists between what is prescribed as good governance and what has been empirically demonstrated as good governance. Due to the complexity of governance and the current …
A Challenge To Traditional Economic Assumptions: Applying The Social Theory Of Communicative Action To Governance In The Third Sector, Murray E. Millar, Anne Abraham
A Challenge To Traditional Economic Assumptions: Applying The Social Theory Of Communicative Action To Governance In The Third Sector, Murray E. Millar, Anne Abraham
Faculty of Commerce - Papers (Archive)
A major distinguishing feature of third sector organisations (TSOs) compared with business organisations is that their purpose for existence is not to make profit for shareholders, but to promote civil society activities and build social cohesion. This paper asserts that if the purpose and the functional rationality of such organisations are significantly different from business organisations, then it should not be assumed that the approaches to governance in both types of organisations should be the same. Instead, the approaches to governance should be intimately linked to the character of the organisation being governed. Thus, this study is set in a …
Teaching And Learning In Accounting Education: Students' Perceptions Of The Linkages Between Teaching Context, Approaches To Learning And Outcomes, A. 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 what 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 …
Towards Improving Learning Outcomes For International Students: The Master Of Professional Accounting Embedded Literacy Project, A. Abraham, M. Kaidonis
Towards Improving Learning Outcomes For International Students: The Master Of Professional Accounting Embedded Literacy Project, A. Abraham, M. Kaidonis
Faculty of Commerce - Papers (Archive)
This paper presents the University of Wollongong’s collaborative project to embed English literacy in key accounting subjects of the Master of Professional Accounting (MPA). The project will develop a curriculum prototype for embedding literacy which enhances learning in general as well as English literacy at an academic/professional level. Embedding both situated and transported literacies will also assist students in understanding discipline related material and enable critical evaluation of issues within the subject. The overall aim of the project is to improve the teaching and learning of MPA students who are predominantly international and not proficient in English, so that both …
Technology Policy And Change In Developing Economies: Advancing A Banking Strategy For World Developments, M. O. Mahdi, Patrick Dawson
Technology Policy And Change In Developing Economies: Advancing A Banking Strategy For World Developments, M. O. Mahdi, Patrick Dawson
Faculty of Commerce - Papers (Archive)
This article examines technology policy and change in the Sudanese banking industry. Attention is given to the context of a developing economy that is aiming to fast track into the international banking arena through the introduction and use of new technology that is consistent with banking IT associated with more advanced industrialised economies. Some of the problems of translating a technology policy into practice and overcoming cultural, historical and socio-political legacies and attitudes are analysed and a number of implications for the adoption of IT in developing counties are assessed. Attention is given to the role of managers in translating …
Trips And The Pharmaceutical Industry: Prescription For Profit?, Lee C. Moerman, S. L. Van Der Laan
Trips And The Pharmaceutical Industry: Prescription For Profit?, Lee C. Moerman, S. L. Van Der Laan
Faculty of Commerce - Papers (Archive)
The impact of global patent regulation in the form of the WTO’s TRIPS Agreement has far reaching effects for the research based pharmaceutical industry and global public health This paper explores the role of accounting in reinforcing the primacy of capital interests over global public interest by its ability to capture and measure an abstraction - knowledge. This commodification of knowledge serves to transfer the responsibility of the global health agenda to the market. However, this market based solution is not sensitive to many important issues faced by governments in relation to the global pharmaceutical research and development agenda, such …
The Need For The Integration Of Emotional Intelligence Skills In Business Education, A. Abraham
The Need For The Integration Of Emotional Intelligence Skills In Business Education, A. Abraham
Faculty of Commerce - Papers (Archive)
Since the concept of 'emotional intelligence' (EI) was first introduced, it has been developed, adapted and embraced by the business world and more recently, by academics. EI skills have been strongly associated with dynamic leadership, satisfying personal life experiences and success in the workplace. This has resulted in calls for the incorporation of EI competencies in university curricula. This paper highlights the importance of EI and demonstrates the recognized need for well-developed EI levels in the workplace, and in particular for accountants. It outlines recent research studying emotional intelligence in relation to university students, and concludes with a call for …
Dietary Policy, Controversy And Proof: Doing Something Versus Waiting For The Definitive Evidence, Karin Garrety
Dietary Policy, Controversy And Proof: Doing Something Versus Waiting For The Definitive Evidence, Karin Garrety
Faculty of Commerce - Papers (Archive)
The chapter covers the period from the 1940s, when medical and lay awareness of the increasing incidence of CHD began to grow, to 1985, the year the National Cholesterol Education Program (NCEP) began its widespread and concerted effort to sell the anti-fat, anti-cholesterol message to the nation. This campaign marked a victory for advocates of fat reduction over skeptics who, for decades, continued to question the efficacy of low fat diets as a means of preventing disease. To make sense of the scientific knowledge, its policy ramifications, and the controversy as a whole, it is useful to divide the knowledge …
Putting Action Into Sociotechnical Systems Theory – A Proposed Analysis Of The Australian Film Industry Using Start, M. L. Jones
Putting Action Into Sociotechnical Systems Theory – A Proposed Analysis Of The Australian Film Industry Using Start, M. L. Jones
Faculty of Commerce - Papers (Archive)
This paper proposes a model for organisational analysis based on the conflation of two eminent theories for socio-technical analysis. These theories – Sociotechnical Systems and Action Regulation Theory – have been developed and used in Europe but have received little attention in Australia. The proposed model Socio-Technical-Action-Regulation-Theory (START) provides a comprehensive framework for analysis and investigation. The Australian Film Industry has been selected as the ideal target for the framework. The Australian Film Industry provides an organisational environment which is considered turbulent and difficult and has been identified as having both social and technical challenges. While the project is still …
Activity Based Costing And Activity Data Collection: A Case Study In The Higher Education Sector, Fred Reich, A. Abraham
Activity Based Costing And Activity Data Collection: A Case Study In The Higher Education Sector, Fred Reich, A. Abraham
Faculty of Commerce - Papers (Archive)
This paper presents a non-traditional method of collecting staff activity data at an Australian university for the purposes of more accurately and completely identifying costs for use in an activity based costing (ABC) model. A discussion of the use of ABC in the nonprofit sector, with particular emphasis on higher education, is followed by a description of the research site and the previous data collection method. Four alternate methods are compared and analysed in the light of various selection criteria, with the revolving door workshop (RDW) being the preferred alternative. The paper reports on the implementation of the RDW and …
Digging Deeper: Uncovering Constituent Discourse In The International Accounting Standard Setting Process For The Extractive Industries, C. L. Cortese, H. J. Irvine, M. Kaidonis
Digging Deeper: Uncovering Constituent Discourse In The International Accounting Standard Setting Process For The Extractive Industries, C. L. Cortese, H. J. Irvine, M. Kaidonis
Faculty of Commerce - Papers (Archive)
Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced the process of setting an International Financial Reporting Standard (IFRS) for the extractive industries. Design/methodology/approach – Critical Discourse Analysis (CDA) is used to identify some of the key players involved in the international accounting standard setting process for the extractive industries, analyse their discourse and its implications, and assess the outcomes. A case study of one international accounting firm, one global petroleum corporation, and one petroleum industry lobby group was used to provide a cross-section of key players and explicate their influence on …
Schizophrenia – The Costs, Ciorstan J. Smark
Schizophrenia – The Costs, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
By looking at a particular subset of mental illness in Australia, (schizophrenia), this article reflects on the way in which direct costs falling within the parametres of the health budget are privileged (inscribed) above indirect costs which fall outside this boundary (and thus fail to be appropriately inscribed). This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.