Social and Behavioral Sciences Commons^™

Institution Building And Organizational Diversity: Evidence From Australian Woolbrokers’ Associations, 1890‐1939, David Merrett, Simon Ville

Faculty of Commerce - Papers (Archive)

Between 1890 and 1914 Australia became the world’s largest market for wool. Wresting this title from London required local brokers to create an ordered market with a central auction room, a uniform sale contract and standard arbitration procedure across a number of separate selling centres. This paper explores the various governance structures created by the Associations in Melbourne, Brisbane and Sydney, to bind co‐operative behaviours. We argue that the dual objects of the Associations, adherence to a uniform price and the operation of a central auction, provided different levels of incentives to firms to co‐operate in each centre. Firms took …

Informal Flexibility? Issues For Accountants Working Part-Time In Small Firms, Mary Barrett, Glenda Strachan

Faculty of Commerce - Papers (Archive)

Formally sanctioned flexible working conditions are now common in Australian workplaces. While large organisations have policies for part-time work, career breaks, and leave options, research indicates employees may still suffer employment disadvantage if they use them (French and Sheridan 2010; Lyonette and Crompton 2008). This paper examines this issue for a lesser known population: professional and managerial employees in small accounting firms (<50 employees), particularly those working fewer than 35 hours per week and those who took career breaks. Results are drawn from a survey of all CPA Australia members working in small firms.

Unsurprisingly, given that women undertake more family and household work (ABS 2009; Burgess and Strachan 2005), more women than men worked part-time, and women had taken longer career breaks. Arrangements for part-time work and other flexible options …

Centrelink Prosecutions At The Employment/Benefit Nexus: A Case Study Of Wollongong, Freda Hui, Lee Moerman, Kathy Rudkin

Faculty of Commerce - Papers (Archive)

This report examines financial and social issues pertaining to Centrelink prosecutions for overpayments of unemployment‐related social security benefits. Specifically, it examines the circumstances of prosecutions of those returning to work, and those in precarious casual employment. A sample of overpayment prosecutions in the Wollongong area of New South Wales from July 2008 to June 2010 is profiled and analysed.

Earnings Management And The Effect Of Earnings Quality In Relation To Stress Level And Bankruptcy Level Of Chinese Listed Firms, Feng Li, Indra Abeysekera, Shiguang Ma

Faculty of Commerce - Papers (Archive)

This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings predictability, and earnings smoothness. We find that the stressed/bankrupt firms prefer opportunistic earnings management; the non-stressed/non-bankrupt firms are more likely to choose more efficient earnings management than the stressed/non-bankrupt firms. We find that earnings management performs better than earnings quality in predicting future profitability. We also find that the earnings quality has deteriorated over the sample period; the …

Is For Government Climate Change Adaptation Activities: An Exploratory Case Study, Stephen Smith, Donald Winchester, Helen M. Hasan, Patrick Finnegan

Faculty of Commerce - Papers (Archive)

This paper reports a case study of climate change adaptation activities of the New South Wales Government’s Climate Change Working Group where ten agencies have responsibility for thirty-five long-term activities. A concurrent Data-Centre Consolidation project has highlighted the mammoth amount of data held by different agencies that must be integrated into information to adequately support these adaptation activities. Our analysis of data collected from interviews and documents reveals the potential of a retrospective ontology capability, and a unique citizen record in enabling this integration. Adaptation activities require resolution of differences in the perspectives of government agencies and citizens and changes …

Self-Congruity Theory: To What Extent Does It Hold In Tourism?, P. Boksberger, Sara Dolnicar, Christian Laesser, Melanie J. Randle

Faculty of Commerce - Papers (Archive)

This paper investigates: (1) if, and to what extent, self-congruity theory is applicable in tourism, (2) to what extent travel and person characteristics explain the degree of self-congruity, and (3) how the operationalization of self-congruity affects the conclusions about whether self-congruity holds in tourism. Results derived from a large-scale study of Swiss travellers indicate that conclusions depend heavily on how self-congruity is measured. Using a relatively strict measure, more than half the trips under study can be classified as self-congruent. However, travel and socio-demographic characteristics are very limited in their ability to explain when self-congruity occurs.

The Impact Of Job Loss On Family Dissolution, Denise Doiron, Silvia Mendolia

Faculty of Commerce - Papers (Archive)

The impact of involuntary job displacements on the probability of divorce is analysed using discrete duration models. The analysis uses the sample of couples from the British Household Panel Survey and distinguishes between types of displacements. Results show that couples in which the husband experiences a job loss are more likely to divorce. Redundancies have small, positive, often insignificant and short-lived effects while dismissals and temporary job endings have larger positive impacts. This is consistent with the interpretation of redundancies as capturing negative income shocks while other types of job loss also convey new information about potential future earnings and …

Analysing Texts Used To Contribute To The Discharge Of Public Sector Financial Accountability, Graham D. Bowrey, Ciorstan J. Smark

Faculty of Commerce - Papers (Archive)

Purpose – This paper reviews and analyses the discourse recorded in the Hansard of the Australian Federal Parliament’s Senate Legislation Committees to determine if this parliamentary accountability process contributes to the (re)production of dominance and inequality in the public sector. Design/methodology/approach – This research is based on a relatively new approach termed critical investigative inquiry which, in this paper, is based on critical discourse analysis informed and supported by rudimentary content analysis and thematic analysis. Practical implications – This paper provides insights into the use of Senate Legislative Committees as an avenue for elites to exert dominance over those who …

Political Connection And Managerial Entrenchment: Evidence From Ceo Turnovers In China, Jerry Cao, Xiaofei Pan, Meijun Qian, Gary G. Tian

Faculty of Commerce - Papers (Archive)

Firms seek political connection by hiring politicians and ex-bureaucrats as top executives in China, especially in privately controlled firms. One unintended consequence of establishing political connection is management entrenchment. Political connected CEOs have smaller equity holding than CEOs without political background. Political connection significantly lowers the CEO turnover probability and turnover-performance sensitivity. Firm performance improves after political connected CEOs are replaced, particularly if replaced by new ones not politically connected. Overall, our findings suggest that political connection in association with management entrenchment destroys shareholder value, harms firm performance, and exacerbates corporate governance in emerging economies.

Red Queen Takes White Knight: The Commercialisation Of Accounting Education In Australia, Edmund W. Watts, Carol J. Mcnair, Graham D. Bowrey

Faculty of Commerce - Papers (Archive)

Purpose - This paper investigates the consequences of the commercialisation of Australian universities. It also provides a theoretical framework which focuses this action. Design / methodology - The Red Queen scenario posits that organisations that are more active than their rivals (they run faster) improve their competitive positions and increase their performance. However, organisations that are more sluggish (they run slower) experience negative performance consequences. This paper examines this process using the new institutional theory against the backdrop of the quest for increased international student numbers, higher international ranking and international accreditation. Findings - Using data from the 2011 Excellence …

Value Creation In Social Marketing For The Continued Use Of Wellness Services, Nadia Zainuddin

Faculty of Commerce - Papers (Archive)

In social marketing, in order to incentivise individuals into performing desired social behaviours, a value proposition is required (Dann, 2008; Kotler and Lee, 2008) as consumers often act out of self-interest (Rothschild, 1999). Value propositions offer relevant and timely incentives to encourage individuals to not only voluntarily perform these behaviours, but maintain these behaviours long-term. Much of the current research in value is focussed on a goods-oriented commercial marketing context, using an economic approach, which has resulted in a lack of investigation of value in a social marketing context from an experiential perspective (Holbrook, 1994), which this paper seeks to …

Investigating Chinese And Australian Student's Awareness And Interpretation Of Csr, And The Influence Of Studying 'Socially Innovative Commerce' Over Time, Zhengfeng Li, Alan A. Pomering, Gary I. Noble

Faculty of Commerce - Papers (Archive)

This study compares Chinese students studying in Australia and Australian domestic students on awareness and interpretation of, and attitude and behavioural intention towards the concept of corporate social responsibility (CSR), and the influence on both of studying within an environment termed "socially innovative commerce". While previous research has found that age, gender, and study major of students may influence perceptions of CSR, this rsearch found these variables are not as significant as cultural background. These findings are presented and discussed along with future research directions.

Implementing A Sustainability Balanced Scorecard 'Dashboard' Approach To Assess Organisational Legitimacy, Tairan (Kevin) Huang, Matthew P. Pepper, Graham D. Bowrey

Faculty of Commerce - Papers (Archive)

Purpose: The purpose of this paper is to identify and determine the contributing factors which influence the contents of a firm‟s sustainability reporting through combined social and environmental accounting and management perspectives.

Design/methodology/approach: This paper analyzes the disclosed sustainability indicators of a major Australian financial institution, Westpac, through the application of the research method content analysis. The theoretical framework will be shaped by the consideration of legitimacy theory and the Balanced Scorecard approach.

Findings: The results indicate that the four perspectives of a traditional Balanced Scorecard are related to the main sources of influential inputs to Westpac‟s …

Trends In Emissions Across The States Of Australia 1998-99 To 2007-08: A Shift-Share Analysis, Kankesu Jayanthakumaran, Ying Liu

Faculty of Commerce - Papers (Archive)

This paper reviews structural changes in emissions of sulphur dioxide (SO2), nitrogen oxide (NOx), carbon monoxide (CO) and particulate matter (PM) in eight Australian states and territories over the period 1998 to 1999 to 2007 to 2008. A shift-share analysis decomposes the changes of an emission between these two periods into parts ( a national-share component, an industry-mix component and a state-shift component) in order to account for the ecological competitiveness of the states and territories. The results suggest that the changes in state emissions have been substantial, and tend to reflect national, industry and regional policy changes.

Reflections On Interpretive Supply Chain Research, Tillmann Boehme, Paul Childerhouse, Eric Deakins, Denis Towill

Faculty of Commerce - Papers (Archive)

A key purpose of this paper is to stimulate researchers into utilising a more balanced portfolio of research methods when generating supply chain theory. The supply chain/logistics literature overwhelmingly exhibits objectivist/positivist philosophical assumptions, indicating that this is what researchers believe constitutes valid discipline knowledge. In contrast, this paper demonstrates that an interpretive perspective is capable of yielding a comprehensive picture of the relationship between the supply chain and the ‘messy’ environment within which it is embedded (contingency theory). By reflecting on lessons learned through many years of practical researcher experience with such a methodology, this paper serves to motivate the …

Using Decision Tree In Business Collaborator, Chao Sun, Yu Zhang

Faculty of Commerce - Papers (Archive)

Purpose - Business collaboration is important for small and medium sized enterprises. The traditional method of choosing business collaborator is largely based on individual's experience and subjective criteria. However, the failure rate of business collaboration is still high for less experienced small firms. The purpose of this research is to find a different solution for managers in choosing business collaborators.

Methodology - Decision Tree is an advanced technology, which is used in different business and industry areas. It is adopted in this study to help the managers choosing business partners. This study using the data collected from 339 firms in …

The Implementation Of Authentic Activities For Learning: A Case Study In Finance Education, Mara K. Koplin, Chi Fun Freda Hui

Faculty of Commerce - Papers (Archive)

This paper seeks to demonstrate how assessment tasks set in a finance subject contribute to an authentic learning experience. Authentic learning has been shown to help connect students’ classroom learning to the outside world. Linking what students are learning in class to the real world enables them to better understand the problems to be faced when dealing with incomplete information, while also engaging them more fully. In this preliminary study we explore the attributes of an authentic learning experience. The assessment task requires each student to research the topics covered in class in relationship to a country that they have …

A Comparison Of Corporate Social Responsibility (Csr) Practiced With Employees In Chinese And Multinational Private Financial Intermediation And Accounting Companies In China, Zhengfeng Li, Shaun Powell, Alan Pomering

Faculty of Commerce - Papers (Archive)

Corporate Social Responsibility (CSR) has been introduced to the Chinese in the past decadethrough requirements to comply for example with Social Accountability 8000 (SA8000 is astandard of behavior deemed suitable to show respect for and accountability to society).Compliance has been required by buyers in western markets and by multinational companiesas they have entered the Chinese market. Still a clear concept of CSR is not yet widespreadamong Chinese corporations and employers. Problems raised by unethical behaviors ofcorporations continue to exist in China. As Klein (2002)1 once famously stated, it couldperhaps be argued that the entire western society has been influenced by …

Trust In Business Collaboration, Yu Zhang

Faculty of Commerce - Papers (Archive)

Purpose - Trust is vital for business collaboration. However, few empirical studies have assessed trust because it is hard to be measured and is influenced by too many factors. The purpose of this research is to find the factors that influence firm level trust in Australia and China.

Methodology - This paper used quantitative research method to examine the key determinants of trust in Australian and Chinese business collaborations. Qualitative face-to-face interviews are also conducted in Australia and China to examine the results and provide complimentary support for the quantitative research results.

Findings - Trust is influenced by different factors …

The Effect Of Corporate Governance, Corporate Financing Decision And Ownership Structure On Firm Performance: A Panel Data Approach From Kuwait Stock Exchange, Helen M. Hasan, Mohammad Al Mutairi

Faculty of Commerce - Papers (Archive)

The aim of this paper is to examine the effect of corporate governance, corporate financing decision, and ownership structure on firm performance. The study uses panel based regression approach; the analysis is based on a sample of 80 listed Kuwait Stock Exchange Market firms, over a period of 9 years, from 2000 to 2008. Findings suggest that there is no association between ownership structure (identity, types or mix) and firm performance, using both measures of firm performance, ROA and Tobin’s Q. This study also finds that government ownership is insignificantly positively related to ROA using pool data; the result for …

Personality And Motivation Matter In Touring Holidays: A Preliminary Investigation Into Heterogeneity Among Touring Travelers, John Gountas, Sara Dolnicar, Sandra Gountas

Faculty of Commerce - Papers (Archive)

Touring travelers represent a significant market in Australia and are expected to play an even larger role in the future. Yet, to date, they are viewed and treated like one large homogeneous market. The aim of the present study was to question this assumption and investigate whether distinct segments exist among touring travelers. Results, based on an empirical study of 430 Australian travelers, indicate that at least two distinct segments can be constructed which differ in travel motivations, sociodemographics, and personality characteristics. These findings can be used to segment and harvest the market of tourist travelers through the development of …

The Social Cost Of Blackmail, Oleg Yerokhin

Faculty of Commerce - Papers (Archive)

Despite the fact that blackmail constitutes a voluntary transaction between two parties, it is deemed to bea criminal offense in most legal systems. The traditional economic approach to this so-called "paradox of blackmail" emphasizes welfare loss generated by the costly rent-seeking activities of potential blackmailersas the primary justification for its criminalization. This argument, however, does not extend to cases inwhich potentially damaging information about the victim was acquired by the blackmailer at no cost. Italso does not seem to shed light on a related puzzle: why is it legal for a potential victim to bribe theother party with the purpose …

Professional Learning In The Business Curriculum: Engaging Industry, Academics And Students, Michael Zanko, Theo Papadopoulos, Tracy Taylor, Eveline Fallshaw, Romy Lawson

Faculty of Commerce - Papers (Archive)

Professional Learning has become a feature of business curricula in universities around the world. The term "professional learning" (PL) is often used to encapsulate dimensions of educational programs that highlight contemporary industry issues explicitly linked to industry and professional bodies. PL encompasses the skills, qualities and attributes that are required by industry and the processes through which those skills are acquired. It encourages deep learning in relation to the student's future profession, and includes industry engagement, work-integrated learning and authentic learning environments.This paper describes a typology of approaches to PL derived from a national study of good practices in business …

A Regional Wil Model: Sharing A New Approach, Bonnie Amelia Dean, Graham D. Bowrey, Mike Clements

Faculty of Commerce - Papers (Archive)

As work-integrated learning (WIL) becomes embedded in the higher education sector, it presents an unprecedented opportunity for practitioners to learn from one another. The challenges of implementing a WIL program are widely known among the WIL community. These challenges often relate to the flexibility and diversity afforded models both within and between institutions. Many institutions have begun internally sharing practices; however, missing in the literature is circulation of this information to facilitate learning across domains. This paper is positioned in the nexus of WIL cross-institutional dissemination. It is hoped that this paper will achieve two aims, the dissemination and application …

Identification Of Serpina1 As Single Marker For Papillary Thyroid Carcinoma Through Microarray Meta Analysis And Quantification Of Its Discriminatory Power In Independent Validation, Klemens Vierlinger, Markus H. Mansfeld, Oskar Koperek, Christa Nöhammer, Klaus Kaserer, Friedrich Leisch

Faculty of Commerce - Papers (Archive)

Background Several DNA microarray based expression signatures for the different clinically relevant thyroid tumor entities have been described over the past few years. However, reproducibility of these signatures is generally low, mainly due to study biases, small sample sizes and the highly multivariate nature of microarrays. While there are new technologies available for a more accurate high throughput expression analysis, we show that there is still a lot of information to be gained from data deposited in public microarray databases. In this study we were aiming (1) to identify potential markers for papillary thyroid carcinomas through meta analysis of public …

A Centre Of International Trade And Transport Logistics, Eric Deakins, Paul Childerhouse, Tillmann Boehme

Faculty of Commerce - Papers (Archive)

Achieving superior productivity and growth, and understanding how to best manage cost-efficient, environmentally-friendly modes of integrated transport is of vital importance to a nation's strategic interests. Yet in an era of increasing sensitivities toward greenhouse gas emissions and the ‘greening’ of business many countries lack educational facilities which are dedicated to understanding multi-modal transport logistics and sustainable supply chains that can extend to international trading partners. This paper explains in detail a proposed centre of excellence concept that was developed for the New Zealand Chartered Institute of Logistics and Transport (CiLT). By facilitating intensive business collaborations and engaging industry directly …

Suggesting A Practical Agenda For Green Is - Recent Solutions Within A Framework Of Efficiency, Information, And Effectiveness, Helen M. Hasan, Irit Alony

Faculty of Commerce - Papers (Archive)

Awareness of environmental sustainability and ecological issues is growing, and different industry sectors are seeking ways to address them effectively. The Information Systems (IS) community is in a position to make a significant contribution to environmental efforts, not only by mitigating its own impact, but also by guiding the activities of other communities. To support environmental efforts, or to become more ―Green‖, several Green fields and research streams have emerged. Previous Green IT research focused on mitigating and reducing the impact of IT production and manufacturing, whereas Green IS research has the ability to re-design modern activities to support environmental …

Does Managerial Signalling Behaviour Affect Conflict During Npd Projects: An Exploratory Study, Elias Kyriazis, Les Johnson, Paul Couchman

Faculty of Commerce - Papers (Archive)

Cross-functional relationships during NPD projects have received considerable researchattention with an emphasis on achieving successful integration and avoiding harmfulconflict. The purpose of this paper is to develop and test an exploratory model examiningthe effects of managerial signalling behaviour, at top management and functional level,on conflict in cross-functional working relationships. Focussing on working relationshipbetween marketing managers and R&D managers in 184 new product developmentprojects in Australia this study examines the antecedents of conflict as reported by theR&D Manager. This study provides empirical support for the proposition that while topmanagement actions are useful in facilitating integration, the way a manager perceivestheir functional …

Accounting For Corruption: Abuse Of Rank And Privilege, Kathleen A. Cooper, Ian K. Fargher

Faculty of Commerce - Papers (Archive)

Rank, privilege and responsibility should be inseparable. However, investigations ofcorporate scandals typically reveal rank, privilege and irresponsible behaviour gohand in hand. The publicity and recriminations surrounding corporate scandals tendto focus first on corporate executives implicated in poor management or otherinappropriate behaviour and then on the relevant regulators. Where financialmanipulation is revealed, the external auditor also comes under scrutiny. Thedeficiencies in corporate regulation including accounting and audit standards aresubject to less public inspection but are often the subject of enquiry by governmentappointedbodies. Recommendations for regulatory reform follow and the public isassured the risk of similar scandals is minimised or at least …

Australia: The Challenge Of Father-Daughter Succession In Family Business: A Case Study From The Land Down Under, Mary Barrett, Ken Moores

Faculty of Commerce - Papers (Archive)

This chapter examines the case of an Australian woman, Roz, who succeeded her father as the CEO of a large fourth-generation family business, Hawkins Family Group, in the traditionally male-dominated transport industry. The case is described in three phases. First, we outline Australian culture how it influences business life, including the position of women in the Australian workforce especially as managers and entrepreneurs. We then describe the history of the Hawkins Family Group and how Roz eventually came to lead it. Finally, we return to aspects of Australian values and culture and other literature to draw conclusions about the case. …