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The Struggle To Develop Accounting Practices In The Australian Girl Guides, 1945-9: A Microhistorical Approach, A. Abraham
Faculty of Commerce - Papers (Archive)
There has been limited accounting history research in the areas of nonprofit organisations and women in a non-business environment. This paper addresses these two gaps by considering accounting history in a large female-managed nonprofit organisation, the Australian Girl Guides Association (GGA). To do this the paper uses a microhistorical reconstruction of an individual to penetrate underlying motivations (Parker, 1999, p. 31) and to allow the reader “to draw conclusions from a story that illustrates a fragment of peoples’ lives and activities” (Williams, 1999, p. 75) by revealing what would otherwise be unknown about the struggle to develop appropriate accounting practices …
An Analysis Of The Financial Services Regulations Of Australia, Shyam S. Bhati
An Analysis Of The Financial Services Regulations Of Australia, Shyam S. Bhati
Faculty of Commerce - Papers (Archive)
The purpose of this paper is to critically analyse various aspects of Australian Financial Services Regulation in terms of Llewellyn’s Theory of Financial Services Regulation and offer suggestions for the improvement of FSR based on the analysis. A discussion based approach is used to conduct this analysis. It is observed that the FSR Act, 2001 of Australia does not cover credit products thereby leaving an important segment of the market outside the purview of the Act. The policies developed by Australian Securities and Investment Commission (ASIC) on FSR Act relies on Industry self regulation as mechanism of creating trust and …
Ethical Ideologies Of Senior Australian Managers: An Empirical Study, Mario Fernando, S. Dharmage, Shamika Almeida
Ethical Ideologies Of Senior Australian Managers: An Empirical Study, Mario Fernando, S. Dharmage, Shamika Almeida
Faculty of Commerce - Papers (Archive)
Forsyth’s (1980) Ethics Position Questionnaire and Hunt et al.’s (1989) Corporate Ethical Value Questionnaire are used to examine the ethical ideologies of senior managers from organizations listed in the Australian Stock Exchange. The results indicate how corporate ethical values, religion, gender and age are related to the idealism and relativism of senior Australian managers. After discussing the results, limitations of the study are offered. Finally, managerial implications are provided and recommendations for future research are given.
Preferred Learning Methods: Comparisons Between International And Domestic Accounting Students, Indra Abeysekera
Preferred Learning Methods: Comparisons Between International And Domestic Accounting Students, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This study provides a comparison between the preferred learning modes (traditional, interactive, group case-based lectures) of international and domestic students undertaking a new undergraduate accounting topic at an Australian university. A Likert-scale survey questionnaire was used to determine the differences and similarities between the two groups. When the results are analysed using the Hofstede model of societal cultural dimensions, they indicate significant differences between the two groups of students with regard to their preferences for formal versus interactive and group case-based lectures. The paper provides a discussion of the implications of these findings for teaching methods, assessment and curriculum development.
Are Australia's Savings And Investment Fractionally Cointegrated?, Arusha V. Cooray, B. Felmingham
Are Australia's Savings And Investment Fractionally Cointegrated?, Arusha V. Cooray, B. Felmingham
Faculty of Commerce - Papers (Archive)
This paper uses an Autoregressive Fractionally Integrated Moving Average (ARFIMA) process to determine if Australia’s savings and investment are fractionally cointegrated. The study finds the two series to be fractionally cointegrated implying that deviations from equilibrium are persistent.
Social Capital Renewal And The Academic Performance Of International Students In Australia, Frank V. Neri, Simon Ville
Social Capital Renewal And The Academic Performance Of International Students In Australia, Frank V. Neri, Simon Ville
Faculty of Commerce - Papers (Archive)
Many believe that social capital fosters the accumulation of human capital. Yet international university students arrive in their host country generally denuded of social capital and confronted by unfamiliar cultural and educational institutions. This study investigates how, and to what extent, international students renew their social networks, and whether such investments are positively associated with academic performance. We adopt a social capital framework and conduct a survey of international students at a typical Australian university in order to categorise and measure investments in social capital renewal, and test a multivariate model of academic performance that includes social capital variables, amongst …
Balancing The Seesaw: How Australia's Carbon Pollution Reduction Scheme Can Fail, Andrew S. Tan, Mary A. Kaidonis, Lee C. Moerman
Balancing The Seesaw: How Australia's Carbon Pollution Reduction Scheme Can Fail, Andrew S. Tan, Mary A. Kaidonis, Lee C. Moerman
Faculty of Commerce - Papers (Archive)
Australia’s ratification of the Kyoto Protocol and the recent release of the Carbon Pollution Reduction Scheme Green Paper affirm the Government’s commitment toward carbon emissions reduction and the advancement of the environmental cause. Using a naïve model which maximises the environmental cause at the expense of financial impact on the economy, this paper highlights how the failure of the first phase of the European Union Emissions Trading Scheme can be attributed to the over-relaxation of parameters crucial to the success of the scheme as measured by verified reduction in emissions. The Government’s preferred position as elucidated in the Green Paper …
Belassa-Samuelson Effect Approaching Fifty Years: Is It Retiring Early In Australia?, Muhammad K. Chowdhury
Belassa-Samuelson Effect Approaching Fifty Years: Is It Retiring Early In Australia?, Muhammad K. Chowdhury
Faculty of Commerce - Papers (Archive)
This paper tests empiricaly the Balassa-Samuelson (BS) hypothesis using annual data for Australia. We applied the ARDL cointegration technique developed by Perasan et al. (2001) and found evidence of a significant long-run relationship between real exchange rate and Australia-US productivity differential during the period of 1950-2003. We found that a one per cent increase in labour productivity in Australia relative to the US will lead to 5.6 per cent appreciation in the real exchange rate of Australia. We suspect that the elasticity coefficient is "ever-estimated" due to the exclusion of relevant explanatory variables. The dynamics and the determinants of the …