Pacific Accounting Review: Volume 31 Issue 2

Subject:

Table of contents

Pride or prejudice: accounting and Polynesian entrepreneurs

Sue Yong

This paper aims to discuss the role of accounting, accountants and the cash management processes of indigenous Māori and Pacific (collectively referred as Polynesian…

Integration duration of post-merger and leverage dynamics of mergers: theory and evidence

Yao Cheng

The purpose of this paper is to examine the effects of the post-merger integration duration on acquiring firms’ leverage behavior before and after a merger, using a dynamic model…

KiwiSaver fund performance and asset allocation policy

Huong Dieu Dang

This paper aims to examine the performance and benchmark asset allocation policy of 70 KiwiSaver funds catergorised as growth, balanced or conservative over the period October…

Water accounting knowledge pathways

Joanne Tingey-Holyoak, John D. Pisaniello

There are increasing demands on professional accountants in practice to generate water accounts for clients using knowledge from other disciplines within and outside their firms…

Progression to intermediate level courses; is a “pass” enough?

Nicola J. Beatson, David A.G. Berg, Jeffrey K. Smith, Christine Smith-Han

The purpose of this paper is to test the impact of a rule that affects tertiary students progressing from an introductory level finance course to intermediate level. The rule…

Strategic performance measurement system,firm capabilities andcustomer-focused strategy

Yuliansyah Yuliansyah, Ashfaq Ahmad Khan, Arief Fadhilah

The impact of a firm’s strategic performance measurement system (SPMS) on its customer-focused strategy, under varying contexts, has largely been documented in the literature…

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