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Articles 1 - 30 of 99
Full-Text Articles in Business
Minding The Gap(S) In Australian Spectrum Law, Benoit P. Freyens
Minding The Gap(S) In Australian Spectrum Law, Benoit P. Freyens
Faculty of Commerce - Papers (Archive)
Achieving efficient spectrum management in the pursuit of the public interest was a key aspect of the legislative reforms enacted through the Radiocommunications Act 1992. However, the Act is unclear about the precise nature of the efficiencies to achieve and choices between different efficiency objectives are often dictated by the nature of the services, bands and market considered. This article argues that efficient spectrum policy can be furthered by crafting additional licensing regimes or expanding the possibilities of existing regimes. Despite successes in moving towards this goal, some legal rules still feed a pool of ‘licensing gaps’ that detract from …
Embedding Professionally Relevant Learning In The Business Curriculum Through Industry Engagement, Michael Zanko, Theo Papadopoulos, Eveline Fallshaw, Tracy Taylor, Clare Woodley, Christine Armatas
Embedding Professionally Relevant Learning In The Business Curriculum Through Industry Engagement, Michael Zanko, Theo Papadopoulos, Eveline Fallshaw, Tracy Taylor, Clare Woodley, Christine Armatas
Faculty of Commerce - Papers (Archive)
This paper reports on preliminary findings from an ALTC funded project on how to build curriculathat meet the needs of business students and employers of business graduates. The project grew outof an Australian Business Deans Council Teaching and Learning Network scoping study whichidentified widespread concern among industry, academic and professional associations about the lackof engagement with real world problems by business graduates. In the paper we discuss the need forindustry engagement, define professionally relevant learning, and outline the study objectives andmethodology. We present a typology of industry engagement in the curriculum that emerged from ourfieldwork, and tools that business faculties …
Looking Anew At Women's Entrepreneurship: How The Family Firm Context And A Radical Subjectivist View Of Economics Helps Reshape Women's Entrepreneurship Research (Women Entrepreneurs In Family Business: A Radical Subjectivist View), Mary Barrett, Ken Moores
Looking Anew At Women's Entrepreneurship: How The Family Firm Context And A Radical Subjectivist View Of Economics Helps Reshape Women's Entrepreneurship Research (Women Entrepreneurs In Family Business: A Radical Subjectivist View), Mary Barrett, Ken Moores
Faculty of Commerce - Papers (Archive)
As noted in a current call for papers (Entrepreneurship: Theory & Practice 2010), there has recently been a dramatic expansion of scholarly interest and activity in the field of women's entrepreneurship. The U.S. based Diana Project, to name just one research group in the field, has grown rapidly into a global network of researchers, generating numerous conferences, symposia, and publications. Journals such as Entrepreneurship: Theory & Practice and more specialised publications including Family Business Review have sponsored special issues on women's entrepreneurship, allowing scholars to synthesize insights in the field from empirical and conceptual work worldwide.
Towards Accounting Students Workplace Preparedness: A Unique Internship Approach, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Towards Accounting Students Workplace Preparedness: A Unique Internship Approach, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Faculty of Commerce - Papers (Archive)
Undergraduate accounting students would benefit from the combined learning approach of simultaneous classroom and workplace experience to better prepare them for the challenges of industry. In the absence of teachers, subjects and assessment, students need to know how to learn by reflecting on their workplace knowledge and skills, both for professional growth and development, and to adapt to an ever-changing workplace environment. This paper presents a unique internship programme for business students, focusing on their learning beyond the classroom. The Commerce Internship Programme (CIP) developed and implemented at the University of Wollongong, Australia, offers a model for enhancing student engagement …
Political Connections, Founding Family Ownership And Leverage Decision Of Privately Owned Firms, Qigui Liu, Gary G. Tian
Political Connections, Founding Family Ownership And Leverage Decision Of Privately Owned Firms, Qigui Liu, Gary G. Tian
Faculty of Commerce - Papers (Archive)
In this paper, we examine the effect of political connections versus founding family ownership on the relationship between disproportional ownership structure and leverage decisions of privately owned firms listed in Chinese market. We find that disproportional ownership has positive effect on leverage, indicating that controlling shareholder tends to use both disproportional ownership structure and debt to expropriate. We also find that the interacted term between disproportional ownership and political connections has a positive impact on leverage ratio, and disproportional ownership structure is negatively related with leverage ratio of founding-family controlled firms, which indicate a substitute effect between political connections and …
Ownership And Ownership Concentration: Which Is Important In Determining The Performance Of China's Listed Firms?, Shiguang Ma, Tony Naughton, Gary Tian
Ownership And Ownership Concentration: Which Is Important In Determining The Performance Of China's Listed Firms?, Shiguang Ma, Tony Naughton, Gary Tian
Faculty of Commerce - Papers (Archive)
This article investigates the impact of ownership and ownership concentration on the performance of China’s listed firms. By recognizing the differences between ownership and ownership concentration and between total ownership concentration and tradable ownership concentration, we find that ownership concentration is more powerful than any category of ownership in determining firm performance; tradable ownership concentration has a more significant and positive influence on firm performance than total ownership concentration; the highest level of firm performance is approached when a firm is characterized by both total ownership concentration and tradable ownership concentration. Thus, we propose a conclusion that ownership concentration enhances …
The Relationship Between Stock Returns And The Foreign Exchange Rate: The Ardl Approach, Gary Gang Tian Associate Professor, Shiguang Ma
The Relationship Between Stock Returns And The Foreign Exchange Rate: The Ardl Approach, Gary Gang Tian Associate Professor, Shiguang Ma
Faculty of Commerce - Papers (Archive)
This study employs the ARDL cointegration approach in order to examine the impact of financial liberalization on the relationships between the exchange rate and share market performance in China.We discovered that cointegration has existed between the Shanghai A Share Index and the exchange rate of the renminbi against the US dollar and Hong Kong dollar since 2005, when the Chinese exchange rate regime became a flexible, managed, floating system.We found that both the exchange rate and the money supply influenced stock price, with a positive correlation. We further show that the money supply increase was largely caused by a huge …
Desalinated Versus Recycled Water – What Does The Public Think?, Sara Dolnicar, A. Hurlimann
Desalinated Versus Recycled Water – What Does The Public Think?, Sara Dolnicar, A. Hurlimann
Faculty of Commerce - Papers (Archive)
A survey study was conducted with 1495 Australians asking them about their likelihood of using desalinated and recycled water for a range of purposes and for their assessment of statements related to desalinated and recycled water. Results indicate that – in contrast to study findings three years ago – the stated likelihood of using desalinated water was higher than that for recycled water for all purposes. The analysis of attitudinal statements provides insight into the possible reasons for these results: Australians perceive recycled water as a higher health risk and desalinated water as more expensive. Perceived health risk, appears to …
Different Tourists - Different Perceptions Of Different Cities Consequences For Destination Image Measurement And Strategic Destination Marketing, Sara Dolnicar, T. Huybers
Different Tourists - Different Perceptions Of Different Cities Consequences For Destination Image Measurement And Strategic Destination Marketing, Sara Dolnicar, T. Huybers
Faculty of Commerce - Papers (Archive)
A destination marketing organization is charged with the task of convincingly appealing to potential visitors and so attracting them to their destination. Destination image plays a central role in this process and the effect of destination image on destination choice decisions has been well established in the tourism literature (see, for instance, Tapachai & Waryzcak, 2000). It is also known that visitors generally do not constitute one homogenous group. Another key challenge of a destination marketing organization, consequently, is to identify sub-markets of visitors. The uncovering of separate target markets, captured by the concept of market segmentation, is well recognized …
The Effect Of Information On Public Acceptance - The Case Of Water From Alternative Sources, Sara Dolnicar, A. Hurlimann, Long Nghiem
The Effect Of Information On Public Acceptance - The Case Of Water From Alternative Sources, Sara Dolnicar, A. Hurlimann, Long Nghiem
Faculty of Commerce - Papers (Archive)
This study aims to provide conclusive evidence that information about water from alternative sources increases public acceptance. We conducted an experiment with 1000 Australian respondents asking them about their acceptance of recycled and desalinated water for a range of purposes under two conditions: 1) no information provided and 2) information about the production process provided. Results indicate that – both for desalinated and recycled water – the stated likelihood of use increases significantly if people are provided with information about the production process. This has major implications for public policy makers indicating that providing factual information (as opposed to persuasive …
When Public Opposition Defeats Alternative Water Projects - The Case Of Toowoomba Australia, A. Hurlimann, Sara Dolnicar
When Public Opposition Defeats Alternative Water Projects - The Case Of Toowoomba Australia, A. Hurlimann, Sara Dolnicar
Faculty of Commerce - Papers (Archive)
Located approximately 100km west of Brisbane, Toowoomba is home to approximately 95,000 people. Surface water from dams is the main source of water for the city. In 2006 the residents of Toowoomba were invited to vote in a referendum (plebiscite) concerning whether or not an indirect potable wastewater reuse scheme should be constructed to supply additional water to the area. At that stage dam levels in Toowoomba were at approximately twenty per cent of capacity. Toowoomba residents, after intense campaigning on both sides of the referendum debate, voted against the proposal. In July 2008 dam levels dropped to eleven per …
Australians' Water Conservation Behaviours And Attitudes, Sara Dolnicar, A. Hurlimann
Australians' Water Conservation Behaviours And Attitudes, Sara Dolnicar, A. Hurlimann
Faculty of Commerce - Papers (Archive)
The Australian water crisis can be addressed in many ways: ranging from increasing water conservation behaviours to minimize demand, through to producing water through large scale water augmentation projects. Due to the extended drought experienced in many locations across Australia in recent years, there has been a recent focus on developing wastewater recycling and seawater desalination plants. While this is an important measure for emergency water supply, water conservation should still play a major role in reducing demand for water. The aim of this study is to provide much-needed empirical data about Australian attitudes towards water conservation, and their water …
The Influence Of Jeremy Bentham On Recent Public Sector Financial Reforms, Graham Bowrey, Ciorstan J. Smark
The Influence Of Jeremy Bentham On Recent Public Sector Financial Reforms, Graham Bowrey, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
Jeremy Bentham’s (1748 – 1832) work while vast is generally considered to be based primarily on economics, law, social control, public administration and public interest. His most notable contributions are in the areas of utilitarianism, a moral theory where the correct action is one which produces the greatest amount of happiness or least amount of pain for the greatest number of people, and the use of a system of constant surveillance, panopticon, to internalise the desired behaviour of individuals. Bentham also made significant contributions to public sector financial accountability through his work on the principle of publicity where he outlined …
What Drives The Choice Of A Third Party Logistics Provider?, Edward Anderson, Tim Coltman, Timothy Devinney, Byron Keating
What Drives The Choice Of A Third Party Logistics Provider?, Edward Anderson, Tim Coltman, Timothy Devinney, Byron Keating
Faculty of Commerce - Papers (Archive)
It is generally believed that companies choose supply chain partners on the basis of their distinctive value propositions – a fact one would also expect holds true when companies choose a logistics service provider. However, faced with the complexities of varied customer demands, it can be difficult for logistics service companies to obtain an effective understanding of how customers differentially value the service components they offer. In this paper, we address this by identifying the factors that are important in a customer’s choice of a logistics service provider. Using stated choice methods we explore the relative importance of seven service …
Enhancing Industry Association Theory: A Comparative Business History Contribution, James Reveley, Simon Ville
Enhancing Industry Association Theory: A Comparative Business History Contribution, James Reveley, Simon Ville
Faculty of Commerce - Papers (Archive)
Our comparative business historical examination of industry associations aims to enrich the under-theorized study of this distinctive type of meta-organization. We compare two New Zealand industry associations operating in the same supply chain but with differing degrees of associative capacity and types of external architecture. Our analysis of these associations builds on two strands of theory that rarely communicate with each other: New Institutional Economics (NIE) and Organizational–Institutional Theory (OIT). We demonstrate how NIE describes the structural potentialities for associational strength, while OIT addresses the relational context within associations. In turn, NIE’s examination of external influences reinforces OIT suggestions that …
Size Still Matters When Firms Choose Business Collaborators, Yu Zhang, Charles Harvie
Size Still Matters When Firms Choose Business Collaborators, Yu Zhang, Charles Harvie
Faculty of Commerce - Papers (Archive)
Collaborate with peer-sized or larger-sized partner helps the firm to enhance its process, product quality, reputation, and market position. Therefore, when choosing collaborator, firms prefer peer-sized or lager-sized partners. Many empirical researches try to link the firm’s size with the performance and result of collaboration. However, there are still many debates. Instead of using the firm’s size, this paper use the compared size or size difference between collaborating firms to examine its influence on the performance of inter-firm collaboration. The results from qualitative case study and quantitative online survey in both Australia and China supported that size matters when firms …
An Empirical Analysis Of The Retention Of Dissatisfied Business Services Customers Using Structural Equation Modelling, Venkata K. Yanamandram, Lesley White
An Empirical Analysis Of The Retention Of Dissatisfied Business Services Customers Using Structural Equation Modelling, Venkata K. Yanamandram, Lesley White
Faculty of Commerce - Papers (Archive)
This study extends the body of literature concerning service switching, complaint handling, dependence and commitment by investigating why dissatisfied B2B customers do not switch service providers. Specifically, it develops and tests a social exchange-based model examining how dissatisfied, but behaviourally loyal, customers act in terms of their repurchase intentions. A conceptual model, specifying a set of hypothesised relationships between dimensions of switching costs, interpersonal relationships, dimensions of complaint handling, satisfaction with complaint handling, attractiveness of alternatives, dependence, calculative commitment and repurchase intentions, was examined using AMOS 17.0 on a sample of 376 business directors/managers from responding organisations. The results show …
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Faculty of Commerce - Papers (Archive)
This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers – sign to alleged to referent (Buarillard 1983, 1994; MacIntosh 2000, Ijiri 1986, and Mattessich 2003). We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about …
Migrant Remittances, Financial Sector Development And The Government Ownership Of Banks, Arusha V. Cooray
Migrant Remittances, Financial Sector Development And The Government Ownership Of Banks, Arusha V. Cooray
Faculty of Commerce - Papers (Archive)
This study investigates the influence of migrant remittances on twodimensions of the financial sector, namely, size and efficiency. Evidence suggests thatmigrant remittances contribute to increasing the size and efficiency of the financialsector. The study, in addition, examines the impact of remittances on financial sectorsize and efficiency through the government ownership of banks channel. While theresults suggest that remittances lead to larger increases in financial sector size incountries in which the government ownership of banks is lower and increases inefficiency in countries in which the government ownership of banks is higher, thegovernment is found to play an important role in promoting …
Influence Of Consumers' Online Decision-Making Style On Comparison Shopping Proneness And Perceived Usefulness Of Comparison Shopping Tools, Young Park, Ulrike Gretzel
Influence Of Consumers' Online Decision-Making Style On Comparison Shopping Proneness And Perceived Usefulness Of Comparison Shopping Tools, Young Park, Ulrike Gretzel
Faculty of Commerce - Papers (Archive)
Applications to support online comparison shopping are expected to become increasingly available to consumers. However, not all consumers equally engage in online comparison shopping and, thus, would not necessarily benefit from such tools. The study proposes that the perceived usefulness of comparison shopping tools depends on consumers‟ comparison shopping proneness, which in turn is influenced by consumers‟ online decision-making styles. An online survey using a consumer research panel was conducted to test the hypotheses in the context of travel comparison shopping tools. The results suggest that some consumer decision-making style dimensions influence comparison shopping proneness while others have no influence. …
Managing The Transition From The Classroom To The Workplace: Beyond The Duty Of Care, Bonnie Amelia Dean, Michael D. Clements
Managing The Transition From The Classroom To The Workplace: Beyond The Duty Of Care, Bonnie Amelia Dean, Michael D. Clements
Faculty of Commerce - Papers (Archive)
Industry is increasingly demanding graduates that are work ready. Preparing students that are not only technically competent but that also display the necessary soft skills for industry, presents a challenge for higher education. Experiential learning programs can offer students the opportunity to develop these skills and practice discipline knowledge, however for program sustainability higher education must meet the needs of its key stakeholders. This paper presents an intensive internship program that aims to supportively transition students into industry, while focusing on key stakeholder engagement. A beyond duty of care approach is presented through the design, structure and application of the …
Exploring Older Worker Labour Force Participation Across Oecd Countries In The Context Of Ageing Populations: A Reserve Army Of Labour?, Martin J. O'Brien
Exploring Older Worker Labour Force Participation Across Oecd Countries In The Context Of Ageing Populations: A Reserve Army Of Labour?, Martin J. O'Brien
Faculty of Commerce - Papers (Archive)
The governments of many developed economies are facing policy issues associated with ageing populations. Pension reforms, increasing labour force participation of older workers and increasing the standard retirement age are policy reforms suggested by the OECD to address ageing populations. However, many of the same governments now embracing these reforms had until recently encouraged early exit of older workers from the labour force in periods of excess labour supply, leading to allegations that these governments had treated older workers as a ―reserve army of labour‖. In this paper a panel model is estimated for the labour force participation of males …
Are External Shocks Permanent Or Transitory? An Analysis Of Visitor Arrivals To Thailand, Ali S. Saleh, Reetu Verma, Ranjith Ihalanayake
Are External Shocks Permanent Or Transitory? An Analysis Of Visitor Arrivals To Thailand, Ali S. Saleh, Reetu Verma, Ranjith Ihalanayake
Faculty of Commerce - Papers (Archive)
Tourism industry in Thailand has recently experienced several external shocks such as September 11 attacks, SARS outbreak, Bird Flu, Political unrest and the recent global financial crisis which may have a temporary or permanent impact on the number of visitor arrivals to the country. This paper conducts univariate and panel Lagrange Multiplier tests with a break proposed by Lee and Strazicich (2004) and Im, Lee, and Tieslau (2005) to identify the time of the structural break and to determine whether shocks to visitor arrivals to Thailand have a temporary or permanent impact. We use annual data for Thailand’s top ten …
Fair Value Accounting In China: Neoliberalisation And Accounting Change, Ying Zhang, Jane L. Andrew, Kathleen M. Rudkin
Fair Value Accounting In China: Neoliberalisation And Accounting Change, Ying Zhang, Jane L. Andrew, Kathleen M. Rudkin
Faculty of Commerce - Papers (Archive)
This paper explores the tension between neoliberal theory and practice by using China as an example. This paper investigates the implementation of Fair Value Accounting (FVA) in China and argues that market share prices are not ‘fair values’ of companies’ financial position as theories of FVA assume, rather, they project only the distorted share price movements caused by the strong intervention of the Chinese government with its multiple and often competing agendas. By positioning this regional event in a broad neoliberal context, this paper argues that the accounting term ‘fair value’ is imbued with assumptions about the state and the …
The Performance Wheel And The Small Business Pyramid: The Next Generation Of Performance Scorecards, Carol J. Mcnair, Edmund W. Watts
The Performance Wheel And The Small Business Pyramid: The Next Generation Of Performance Scorecards, Carol J. Mcnair, Edmund W. Watts
Faculty of Commerce - Papers (Archive)
A common shortcoming with respect to performance scorecards within today's businessenvironment is the misconception that one size fits all. This paper considers the historicaldevelopment, as well as the increasing variety and poorly integrated status of one of business management's most important tools - the performance scorecard.This paper traces the development of performance management systems from itshistorical inception to the present examining ways that some approaches do not addressthe specific decision making needs of many enterprises. Performance scorecards aregenerally developed with a specific type of enterprise in mind, but few have integratedthe different emphases of the different approaches.With the focus on …
Disproportional Ownership Structure And Pay-Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary G. Tian
Disproportional Ownership Structure And Pay-Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary G. Tian
Faculty of Commerce - Papers (Archive)
This paper examines the impact of disproportional ownership structure on the pay-performance relationship in China’s listed firms. We find that the cash flow rights of the ultimate controlling shareholder have a positive effect on this relationship while a divergence between the control rights and cash flow rights has a significantly negative effect. By dividing our sample into state owned enterprises (SOE), state assets management bureaus (SAMB), and privately controlled firms, we find that cash flow rights in SOE controlled firms have a significant impact on accounting based pay performance and cash flow rights in privately controlled firms also affect the …
Learning Outside The Textbook: Accounting Students' Reflections In An Internship Programme, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Learning Outside The Textbook: Accounting Students' Reflections In An Internship Programme, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Faculty of Commerce - Papers (Archive)
The opportunity to gain professional industry experience for accounting students whilst undertaking their undergraduate degree provides them with both a competitive edge in the marketplace and an opportunity to experience the activities undertaken in their chosen profession. Structured experiential learning programmes enables students the practical opportunity to apply their knowledge in an industry context and to reflect on their personal learning journey. This paper presents an innovative and flexible internship programme which based upon an e-learning framework fosters learning through reflection based assessments. Through a preliminary investigation, it is revealed that accounting students after undertaking this programme, reveal learning pertaining …
Electronic Documentation In Residential Aged Care Facilities - A Review Of The Literature On Organisational Issues And Early Findings On Initial Conditions From A Case Study, Kieren Diment, Ping Yu, Karin H. Garrety
Electronic Documentation In Residential Aged Care Facilities - A Review Of The Literature On Organisational Issues And Early Findings On Initial Conditions From A Case Study, Kieren Diment, Ping Yu, Karin H. Garrety
Faculty of Commerce - Papers (Archive)
This paper discusses the theoretical rationale for an empirical study of organisational change arising from introduction of electronic nursing documentation in residential aged care facilities. The study draws on a processual view of organisational change, which is related to the theory of complex adaptive systems. First we review existing literature on electronic nursing documentation with an organisational focus to provide a context to help outline the research aims of the present study. Then we describe a method to explore the hierarchical nature of the work environment based on the sociological theory of Institutional Ethnography. Finally we use this approach to …
Education Into Employment? Indonesian Women And Moving From Business Education Into Professional Participation, Ang Lindawati, Ciorstan J. Smark
Education Into Employment? Indonesian Women And Moving From Business Education Into Professional Participation, Ang Lindawati, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
The purpose of this paper is to explore the issue of possible cultural and historical explanations of why Indonesian women’s higher participation in tertiary accounting studies has failed to lead to a commensurately higher participation in the upper echelons of public accounting careers. This paper has adopted the ideographic subjectivist approach which suggests that research should be culturally and historically informed. Women interviewed for this study repeatedly mentioned two cultural and historical barriers to their fuller participation in the public accounting profession. Firstly, it was noted that Javanese expectations of “proper” behavior in women did not lend itself to some …
What Is (Accounting) History?, Michael J. Gaffikin
What Is (Accounting) History?, Michael J. Gaffikin
Faculty of Commerce - Papers (Archive)
I am grateful for the invitation to present this paper to you today. I have had a long association with Victoria University and as an undergraduate here I was introduced to the fathers of history - Herodotus and Thucydides. Unfortunately, although I had to read their main works, at the time I remained oblivious to their full significance, namely, that they represent two extremes of historiography that have remained throughout the history of history - two approaches to how history is created and written. These themes are the background for this paper. However, before I go any further I want …