Pacific Accounting Review: Volume 14 Issue 2

Subject:

Table of contents

Costing Counting and Comparability: Aspects of Performance Measurement in a Pathology Laboratory

Necia France, Graham Francis, STEWART LAWRENCE, Sydney Sacks

The motivation for this paper is to better understand the strengths and limitations of quantitative performance measures in a changing environment. The context is one of…

The Role of Feedback on the Relationship Between Budgetary Participation and Performance

Vincent Chong, Kar Ming Chong

This study examines the moderating effect of feedback on the relationship between budgetary participation and performance. The responses of 79 managers, drawn from a cross‐section…

Unspecified Operating Expense Disclosure Requirements in New Zealand. Has FRS 9 Made a Difference?

David Lont

This paper examines the effect that the introduction of the FRS 9, the general disclosure standard in New Zealand, has on the level of disclosure of certain unspecified operating…

The Efficacy of Professional Education Programmes in Developing Competencies: A Critical Assessment of the PAS Programme of the Institute of Chartered Accountants of New Zealand

Elizabeth Rainsbury, Sidney Weil, Peter Oyelere

This paper reports on a study of the efficacy of the Institute of Chartered Accountants of New Zealand's (the Institute) Professional Accounting School (PAS) programme in…

Cover of Pacific Accounting Review

ISSN:

0114-0582

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Tom Scott
  • Dr Pei-Chi Kelly Hsiao
  • Associate Professor Chelsea Liu
  • Associate Professor Sophia Su
  • Associate Professor Thu Phuong Truong
  • Dr Lily Chen