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Full-Text Articles in Business
Working At The Coalface: Being A Miner In Times Of Change, Peter D. Mclean, Patrick M. Dawson
Working At The Coalface: Being A Miner In Times Of Change, Peter D. Mclean, Patrick M. Dawson
Faculty of Commerce - Papers (Archive)
A case study analysis of the introduction of a new system for appraising worker performance in an Australian coal mine is used to explore the related concepts of identity and culture that are central to explaining individual and group behaviour in organizational context (Irrmann, 2002: 164). The change initiative was initiated by management following a search and evaluation of the general business environment to see what other organizations were doing to improve their operations. There was no prior consultation with employees, nor were any attempts made to involve mine workers before implementing what management described as a more ‘scientific’ and …
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 …