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Articles 31 - 60 of 166
Full-Text Articles in Business
Beware The Reformers: A Machiavellian View Of The Accounting Profession And Public Sector Reform In Australia, C. Chau, K. A. Cooper, H. J. Irvine
Beware The Reformers: A Machiavellian View Of The Accounting Profession And Public Sector Reform In Australia, C. Chau, K. A. Cooper, H. J. Irvine
Faculty of Commerce - Papers (Archive)
During the last two decades of New Public Management (NPM), reformist governments have transformed the principle underlying Australia’s government accountability from compliance to performance evaluation. This change has been instituted in three phases, against a backdrop of uncertainty, complexity, and the diverse interests of pressure groups. A Machiavellian interpretation of reform, focusing on resistance and power, proposes that the development of public sector accounting in Australia has been highly politicized and characterized by power battles between the accounting profession and government departments. This is illustrated by analyzing the process by which a policy for the valuation of public sector assets …
The Cultural Impact Of Information Systems – Through The Eyes Of Hofstede – A Critical Journey, M. L. Jones, I. Alony
The Cultural Impact Of Information Systems – Through The Eyes Of Hofstede – A Critical Journey, M. L. Jones, I. Alony
Faculty of Commerce - Papers (Archive)
With the increasing levels of multiculturalism in today’s business and the proliferation and essentiality of information systems, development and management of IS needs to be considered in light of the cultural factors which impact upon its utility. Hofstede’s work on culture is the most widely cited in existence. His observations and analysis provide scholars and practitioners a valuable insight into the dynamics of cross-cultural relationships. However, such a groundbreaking body of work does not escape criticism. Hofstede has been dogged by academics discrediting his work in part or whole. Nonetheless, far more scholars exist who support Hofstede than those that …
Sharing Tacit Knowledge: A Case Study In The Australian Film Industry, I. Alony, G. Whymark, M. L. Jones
Sharing Tacit Knowledge: A Case Study In The Australian Film Industry, I. Alony, G. Whymark, M. L. Jones
Faculty of Commerce - Papers (Archive)
This paper explores tacit knowledge sharing. This case demonstrates the significance of knowledge sharing to organizational performance, by exploring the contribution of tacit knowledge sharing to the success of projects in the Australian Film Industry (AFI). The differences between knowledge sharing, collaboration and communication, and their interrelations are addressed. We also explore the concepts of knowledge, information, and data. In the interchanges reported here the knowledge shared is almost entirely tacit, and the “raw” data and information do not exist without the context that makes them knowledge. The paper includes the identification of many factors affecting knowledge sharing, not all …
Profiling Non-Executive Directors In Australia, C. L. Cortese, G. Bowrey
Profiling Non-Executive Directors In Australia, C. L. Cortese, G. Bowrey
Faculty of Commerce - Papers (Archive)
This paper presents a profile of non-executive directors of Australia’s largest public companies. Using descriptive data, it assesses the extent to which these companies adhere to the requirements set down in the Australian Stock Exchange’s Principles of Good Corporate Governance. In relation to these profiles, the generic roles of non-executive directors are discussed and evaluated in terms of their actual and perceived independence from management. The paper concludes with an examination of the need for independence and questions whether competence, among other characteristics, is a more valuable characteristic of a non-executive director than independence.
The Non-Executive Director Of Australian Statutory Authorities, Graham Bowrey, C. L. Cortese
The Non-Executive Director Of Australian Statutory Authorities, Graham Bowrey, C. L. Cortese
Faculty of Commerce - Papers (Archive)
This paper is based on a review of the board composition of material Commonwealth Statutory Authorities with particular focus on the profile of non-executive directors. The analysis examines the mix of non-executive directors gender, remuneration, length of board membership and the number of other directorships held and The paper will review the roles of directors and outline a number of additional requirements these directors have in comparison to directors of private sector organisations and highlight the paradoxial requirement of independence. The paper concludes questioning the need for independent directors (if there are any) on the boards of Commonwealth Statutory Authorities.
The Legitimising Power Of Regulation For Australian Banks: An Institutional Approach, H. Deo, Hemant J. Irvine, A. Abraham
The Legitimising Power Of Regulation For Australian Banks: An Institutional Approach, H. Deo, Hemant J. Irvine, A. Abraham
Faculty of Commerce - Papers (Archive)
The history of the Australian banking system has been one of a striving for legitimacy, against a cycle of boom, bust and public antagonism. Despite a series of banking inquiries and ensuing regulatory reform, banks continue to announce unexpected results. Over the past 15 years, each of the four major Australian banks, while complying with the increasingly stringent requirements of regulatory bodies, reported at least one major financial blunder. An institutional perspective demonstrates that rules and regulations play a powerful legitimising role in assisting banks to maintain their public image in the face of such disasters.
Intellectual Capital Reporting Practices Of The Top Australian Firms, A. Sujan, Indra Abeysekera
Intellectual Capital Reporting Practices Of The Top Australian Firms, A. Sujan, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Using content analysis of annual reports of the top 20 firms (by market capitalization) listed on the Australian stock exchange in 2004, this paper describes the state of intellectual capital reporting practices in Australia. The paper also compares the results with a previous Australian study by Guthrie and Petty (2000) and reconfirms that reporting of intellectual capital is yet to be done within a consistent framework. The IC reporting examined was not structured and systematic. There is still no established and generally accepted Australian framework for IC reporting, which could be a reason for inconsistency. Of the IC-related information reported, …
Hofstede - Culturally Questionable?, M. L. Jones
Hofstede - Culturally Questionable?, M. L. Jones
Faculty of Commerce - Papers (Archive)
Hofstede’s work on culture is the most widely cited in existence (Bond 2002; Hofstede 1997). His observations and analysis provide scholars and practitioners with a highly valuable insight into the dynamics of cross-cultural relationships. However, such a groundbreaking body of work does not escape criticism. Hofstede has been dogged by academics discrediting his work in part or whole. On the other side of this contentious argument are academics that support his work. Far more scholars belong on the pro-Hofstede team than don’t, most quote Hofstede’s work with unabashed confidence, many including his findings as absolute assumptions. This paper takes an …
The Carbon Disclosures Project: Accounting Information Beyond 2007, Jane Andrew
The Carbon Disclosures Project: Accounting Information Beyond 2007, Jane Andrew
Faculty of Commerce - Papers (Archive)
The carbon disclosures project is founded on a simple idea – if corporations are asked to disclose greenhouse gas related information, a number of benefits should ensue. Most importantly, firms will build greenhouse gas related strategies into their planning and it is hope this will have positive environmental outcomes. The project has grown significantly, and in 2007 firms have been asked specifically about their greenhouse gas accounting systems. Although, the results of this new information request haven’t been published, this paper considers how this may help enhance the legitimacy of the information corporations are disclosing.
Innovation And Inertia: The Emerging Dislocation Of Imperatives Within The Australian Wine Industry, D. K. Aylward
Innovation And Inertia: The Emerging Dislocation Of Imperatives Within The Australian Wine Industry, D. K. Aylward
Faculty of Commerce - Papers (Archive)
A common theory in current innovation literature, and one that this paper supports, is that spatially defined industry clusters provide incubation for ‘competitive advantage’. It is the heightened interaction between ‘actors’, the intense vertical integration and concentration of resources that creates enclaves of innovation within which activity is leveraged in an efficient and productive manner. A less studied aspect of such activity, however, is the structural and organizational inertia that may result as imperatives of cluster participants dislocate from those of their host industry. A sector in which this is becoming apparent is the Australian wine industry. It appears that …
Emergent Cooperative Activity In Distributed Team Performance In Go*Team, Helen M. Hasan, L. Warne, K. Crawford
Emergent Cooperative Activity In Distributed Team Performance In Go*Team, Helen M. Hasan, L. Warne, K. Crawford
Faculty of Commerce - Papers (Archive)
The need to cooperate in self-directed, distributed teams is fundamental to the concepts of Network Centric Warfare (NCW), where collective activity comprises communication and shared understanding, leading to innovative decisions and actions. While technical components have an important role in enabling a NCW configuration, the organisational and behavioural components generate value. Go*Team, a computerised client-server team version of the ancient Chinese strategy game of Go, is designed to help researchers understand this phenomenon and then to be a means of training individuals and teams for cooperative activities. The goal of Go*Team is the development of a micro-world simulation of a …
Gambling Participation In Australia: Findings From The National Household Expenditure Survey, A. C. Worthington, K. Brown, M. Crawford, D. Pickernell
Gambling Participation In Australia: Findings From The National Household Expenditure Survey, A. C. Worthington, K. Brown, M. Crawford, D. Pickernell
Faculty of Commerce - Papers (Archive)
Regression modeling is used to predict gambling patterns in Australia on the basis of the unit record files underlying the Australian Bureau of Statistics’ Household Expenditure Survey of 6,892 households. The four largest categories of gambling expenditure are examined, namely: lottery tickets, lotto-type games and instant lottery (scratch cards), TAB (pari-mutuel wagering) and related on course betting, and poker (slot) machines and ticket machines. Determining factors analyzed include the source and level of household income, family composition and structure, welfare status, gender, age, ethnicity and geographic location. Apart from the determinants of expenditure varying widely across the different types of …
National Exuberance: A Note On The Melbourne Cup Effect In Australian Stock Returns, A. C. Worthington
National Exuberance: A Note On The Melbourne Cup Effect In Australian Stock Returns, A. C. Worthington
Faculty of Commerce - Papers (Archive)
This note examines the presence of a Melbourne Cup effect in Australian daily stock returns over the forty-five years from 3 January 1961 to 30 December 2005. First run in 1861, the Melbourne Cup is Australia’s premier horse race and one of the world’s leading handicaps. Parametric tests of differences in means and a regression-based approach are used to test for the effect alongside a conventional day-of-the-week (Tuesday) and month-of-the year (November) effects. The results indicate that the mean Melbourne Cup Day return of 0.1916 is significantly higher than the mean return for other Tuesdays in November (–0.2345), Tuesdays in …
Lessons From Go*Team Simulations On Shared Situation Awareness, Helen M. Hasan, L. Warne, H. Mitchard
Lessons From Go*Team Simulations On Shared Situation Awareness, Helen M. Hasan, L. Warne, H. Mitchard
Faculty of Commerce - Papers (Archive)
The ancient game of Go is traditionally played by two opposing players (black and white) who take turns laying stones on a board of up to 19x19 squares. The stones can be laid so they eventually encircle stones of the opposing colour, thereby capturing territory and stones. Go has been the inspiration for Go*Team which has been developed as a web-based application for two or more teams; each team with a number of players. Go*Team emulates some of the issues that a Network Centric (NC) environment might bring and consequently allows investigation of issues such as situation awareness. It is …
What Motivates Which Volunteers? Psychographic Heterogeneity Among Volunteers In Australia, Sara Dolnicar, Melanie J. Randle
What Motivates Which Volunteers? Psychographic Heterogeneity Among Volunteers In Australia, Sara Dolnicar, Melanie J. Randle
Faculty of Commerce - Papers (Archive)
Six psychographic segments of volunteers in Australia are constructed on the basis of their volunteering motivations. The resulting segments include “classic volunteers”, whose motivations are three-fold: doing something worthwhile, personal satisfaction, and helping others. “Dedicated volunteers” perceive each one of the motives for volunteering as relevant, while “personally involved volunteers” donate time because of someone they know in the organization, most likely their child. “Volunteers for personal satisfaction” and “altruists” primarily wish to help others, and finally,” niche volunteers” typically have fewer and more specific drivers motivating them to donate time, for example, to gain work experience. The segments are …
The Role Of Capital Formation And Saving In Promoting Economic Growth In Iran, R. Verma, E. Wilson, Mosayeb Pahlavani
The Role Of Capital Formation And Saving In Promoting Economic Growth In Iran, R. Verma, E. Wilson, Mosayeb Pahlavani
Faculty of Commerce - Papers (Archive)
This paper estimates the interdependencies between capital formation, saving and output for Iran. The analysis is complicated because of the conflicting theoretical and empirical findings of their relative roles in other studies, the lack of research on Iran whose turbulent history makes it difficult to disentangle the complex and changing interrelationships between output, saving and investment for the period of our study, 1960 to 2003. The analysis uses Lee and Strazicich (2004) procedure to endogenously determine that structural breaks occurred in 1979 for real output, 1983 for saving and 1977 for investment. These dates coincide with the effect of the …
Segmenting The Volunteer Market: Learnings From An Australian Study, Melanie J. Randle, Bettina Grun, Sara Dolnicar
Segmenting The Volunteer Market: Learnings From An Australian Study, Melanie J. Randle, Bettina Grun, Sara Dolnicar
Faculty of Commerce - Papers (Archive)
The volunteering industry in Australia contributes over 42 billion dollars to society each year. It is facing increasing pressures due to reduced funding and growing competition for limited resources. This study provides valuable information to volunteer managers by segmenting what is otherwise an extremely heterogeneous market into homogenous subgroups based on peoples’ motivations to volunteer. This is useful in the development of targeted marketing campaigns to identify, attract, and retain volunteers. Three segments are identified with distinctive motivational patterns – ‘social volunteers’, ‘community volunteers’ and ‘altruistic volunteers’. These segments are then profiled so that managers can identify the most effective …
The Triple Helix And Institutional Change: Reward, Risk And Response In Australian Cooperative Research Centres, Samuel E. Garrett-Jones, T. Turpin
The Triple Helix And Institutional Change: Reward, Risk And Response In Australian Cooperative Research Centres, Samuel E. Garrett-Jones, T. Turpin
Faculty of Commerce - Papers (Archive)
The paper examines 370 participants’ experience with one well-established organizational embodiment of the ‘triple helix’ - the Australian Cooperative Research Centres program - considers its effect on researchers and organizations in the public research system and draws management and policy implications.
A Model Of Customer Retention Of Dissatisfied Business Services Customers, L. White, Venkata K. Yanamandram
A Model Of Customer Retention Of Dissatisfied Business Services Customers, L. White, Venkata K. Yanamandram
Faculty of Commerce - Papers (Archive)
The purpose of this paper is to present a theoretical framework of the factors that potentially influence dissatisfied customers to continue purchasing from their existing service provider in the business-to-business (B2B) services sector. This review paper synthesises the findings from previous studies on switching barriers, and relationship variables, dependence, and calculative commitment. Five major factors deter customers from switching to an alternative service provider: (i) switching costs; (ii) interpersonal relationships; (iii) the attractiveness of alternatives; (iv) service recovery; and (v) inertia. These factors are mediated by dependence and calculative commitment. This is the first comprehensive study of the factors that …
‘Marking Time?’ – The Evolution Of The Australian National Innovation System, 1996-2005, Samuel E. Garrett-Jones
‘Marking Time?’ – The Evolution Of The Australian National Innovation System, 1996-2005, Samuel E. Garrett-Jones
Faculty of Commerce - Papers (Archive)
This chapter reviews developments in Australia’s national system of innovation over about the last decade. It focuses in particular on the objectives and effectiveness of the policies adopted by the current federal government since its election in 1996, and the prospects and challenges that Australia now faces in science and innovation.
Tourism And Discretionary Income Allocation - Heterogeneity Among Households, Sara Dolnicar, G. I. Crouch, T. Devinney, T. Huybers, J. Louviere, H. Oppewal
Tourism And Discretionary Income Allocation - Heterogeneity Among Households, Sara Dolnicar, G. I. Crouch, T. Devinney, T. Huybers, J. Louviere, H. Oppewal
Faculty of Commerce - Papers (Archive)
Tourism expenditures have been much researched in the past: at the aggregate level to evaluate national benefit of the tourism industry and at the disaggregate level to evaluate the attractiveness of tourist market segments. Past studies, however, fail to take into account that tourism expenditures are affected by the plethora of other expenditures households make and that households are heterogeneous in allocating discretionary funds to alternative spending options. The present study fills this gap by investigating heterogeneity in household discretionary expenditures derived from a realistic choice task. In doing so it challenges the implicit paradigm of prior research into tourism …
Using Software To Analyse Qualitative Data, M. L. Jones
Using Software To Analyse Qualitative Data, M. L. Jones
Faculty of Commerce - Papers (Archive)
While quantitative analysis software eg. SPSS (Statistical Package for the Social Sciences) have been in vogue amongst researchers for some time, qualitative analysis software has taken a lot longer to acquire an audience. However, the use of software for the purpose of qualitative analysis can provide tangible benefits. Appropriate software can shorten analysis timeframes, can provide more thorough and rigorous coding and interpretation, and provide researchers with enhanced data management. This chapter examines qualitative data analysis; illuminating some of the difficulties and moves to a discussion on the often contentious use of analytical software. Evidence within the chapter points to …
Fault Lines: Emerging Domains Of Inertia Within The Australian Wine Industry, D. K. Aylward
Fault Lines: Emerging Domains Of Inertia Within The Australian Wine Industry, D. K. Aylward
Faculty of Commerce - Papers (Archive)
It is common knowledge that the Australian wine industry has enjoyed remarkable success over the past three decades in terms of production and export growth, innovation and reputation for consistent quality. The centralization of resources and infrastructure, as well as the nationally-oriented funding and R&D agendas are usually cited as providing the foundation for this success. Yet in more recent years it is this same nationally-focused centralization that is increasingly at odds with a rapidly changing international wine landscape and therefore, the organizational and innovation requirements of the firms that must respond to these changes. This paper explores these issues …
The Influence Of International Stock Markets And Macroeconomic Variables On The Thai Stock Market, S. Chancharat, A. Valadkhani, Charles Harvie
The Influence Of International Stock Markets And Macroeconomic Variables On The Thai Stock Market, S. Chancharat, A. Valadkhani, Charles Harvie
Faculty of Commerce - Papers (Archive)
The paper examines the impact of several stock market price indices and macroeconomic variables on the Thai stock market, using a GARCH-M model and monthly data (1988M1-2004M12). We find that (a) changes in returns in Singapore, Malaysia and Indonesia before the 1997 crisis, and changes in Singapore, the Philippines and Korea after 1997 instantaneously influenced returns in the Thai stock market; (b) changes in oil prices negatively impacted on it only prior to 1997; (c) volatility clustering and a GARCH-M model were present only before 1997; and (d) markets outside the region had no immediate impact on the Thai market.
The Australian Labour Market In 2006, Martin O'Brien, A. Valadkhani, P. Waring, R. Denniss
The Australian Labour Market In 2006, Martin O'Brien, A. Valadkhani, P. Waring, R. Denniss
Faculty of Commerce - Papers (Archive)
2006 generally represented a solid year in terms of macroeconomic performance and labour market indicators, even under the threat of increasing inflation and interest rates. However, some favourable aggregate labour market indicators disguised major disparities at disaggregated regional, sectoral or demographic levels. The major development in the labour market was the implementation and operation of the WorkChoices legislation which will shape the industrial relations landscape in Australia for many years to come. This article presents an analysis of the performance of the macroeconomy and labour market, and reviews the developments of the WorkChoices legislation.
Tsunami Swamps Aid Agency Accountability: Government Waives Requirements, A. Abraham
Tsunami Swamps Aid Agency Accountability: Government Waives Requirements, A. Abraham
Faculty of Commerce - Papers (Archive)
Following the devastating tsunamis of 26 December 2004, Australians were eager to donate money to the relief effort. An issue for many was identifying a trustworthy agency; this could be done through direct knowledge of an organisation, or by depending on a the recommendations of a source whose competence and integrity was readily accepted. The Australian government provided this external credibility to the 34 charities it listed on its official tsunami assistance website. However, an investigation of these agencies and the actual appeals conducted by them, indicates that the Government may have waived its normal requirements by moving away from …
How Constrained A Response: A Comparison Of Binary, Ordinal And Metric Answer Formats, Sara Dolnicar, Bettina Grun
How Constrained A Response: A Comparison Of Binary, Ordinal And Metric Answer Formats, Sara Dolnicar, Bettina Grun
Faculty of Commerce - Papers (Archive)
A question is the main measurement instrument in the social sciences. Yet no conclusive results exist with respect to the suitability of alternative answer formats for typical constructs studied in this field. Furthermore, no prior studies have used real answers from respondents to investigate differences in responses as a consequence of answer formats, typically assuming the way in which individuals translate their responses from one answer format to another. In this study we make a first step towards filling the above two gaps. We investigate answer format effects for two different constructs (attitudes, intentions) and three formats (binary, ordinal, metric) …
Knowledge And Cooperation For Regional Development: The Effect Of Provincial And Federal Policy Initiatives In Canada And Australia, Samuel Garrett-Jones
Knowledge And Cooperation For Regional Development: The Effect Of Provincial And Federal Policy Initiatives In Canada And Australia, Samuel Garrett-Jones
Faculty of Commerce - Papers (Archive)
This paper examines how federal systems of government in Canada and Australia deal with the challenges of promoting regional innovation and knowledge-based industries. It focuses on selected cases of federal and regional (provincial or municipally based)policy initiatives and structures that support cross-sector collaboration between ‘knowledge institutions’(such as universities) and locally based industries. The study reveals both anticipated commonalities in and unexpected differences between the Canadian and Australian innovation environments and policy approaches. Federalism, resource-based economies and sparse population have led to similar concerns and solutions. However, building local innovation systems and networks is a question of building on social capital …
Corporate Creep: An Institutional View Of Consultancies In A Non-Profit Organisation, H. J. Irvine
Corporate Creep: An Institutional View Of Consultancies In A Non-Profit Organisation, H. J. Irvine
Faculty of Commerce - Papers (Archive)
Professional consultants play a role in mobilising the “creep” of corporate practices from the for-profit sector, through the public sector and into the nonprofit sector. As well as legitimising these practices, consultancies illustrate the power of professional groups to institute change across sectors. In spite of this, the proliferation of consultancies is under-researched, particularly in the increasingly sophisticated nonprofit sector. In one year, one religious/charitable organisation (RCO) commissioned no fewer than five consultancies. This study provides insights about the process by which the consultancies were commissioned, conducted and adopted as RCO grappled with the applicability of corporate practices and its …
Research Productivity Of Australian Academic Economists: Human-Capital And Fixed Effects, Joan R. Rodgers, Frank V. Neri
Research Productivity Of Australian Academic Economists: Human-Capital And Fixed Effects, Joan R. Rodgers, Frank V. Neri
Faculty of Commerce - Papers (Archive)
This study investigates why some economics departments in Australian universities are more research productive than others. The hypothesis is simple: research productivity depends upon the human capital of department members and the department-specific conditions under which they work. A Tobit model is used to estimate the magnitude of the two effects. Both are found to be important. Our results help explain why a small number of departments consistently outperform the others in studies that rank Australian economics departments according to research output.