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This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three…
This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case to the year 2000, the study provides evidence of the involvement of women through publication and also through their membership of editorial boards and editorial advisory boards. In doing so, the study builds on the earlier work of Carnegie and Potter in 2000 and aims to augment our understanding of publishing patterns in the specialist international accounting history literature.
This chapter reports research conducted in Melbourne, Australia that is focused on the use of information and communication technologies (ICTs) in schools and families…
This chapter reports research conducted in Melbourne, Australia that is focused on the use of information and communication technologies (ICTs) in schools and families. The emphasis is on the relationship between technology, learning, culture and (dis)advantage. It is generally agreed that ICTs are associated with major social, cultural, pedagogical and lifestyle changes, although the nature of those changes is subject to conflicting norms and interpretations. In this chapter we adopt a critical, multi-disciplined, relational perspective in order to examine the influence of ICTs, in schools and homes, on a sample of students and their families.
This study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into preparers’ perspectives on the challenges, costs and…
This study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into preparers’ perspectives on the challenges, costs and benefits experienced in implementing a new and complex standard.
The study uses a survey of 143 financial statement preparers engaged in implementing AASB 15.
The results reveal significant variation in the approach to, and progress in, implementing AASB 15.
The study provides evidence of the role of proprietary costs in implementing a new standard and suggests that preparers adopt a more pragmatic view of the nature of compliance compared to standard-setters.
The evidence in this study strongly suggests that there is little to be gained in deferring effective dates for new standards. It suggests that standard-setters can motivate entities by framing a standard in terms of how it improves the business itself, rather than from a compliance framing.
This study provides a rare perspective on the actual implementation experience of preparers confronted with the introduction of a new standard. Such a perspective is of value to standard-setters and preparers and offers insight to researchers that cannot be gained from traditional capital market archival approaches.
In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector…
In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986) How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.
Because access to new technologies is unequally distributed, there has been considerable discussion in Australia and elsewhere about the growing gap, the “digital divide,”…
Because access to new technologies is unequally distributed, there has been considerable discussion in Australia and elsewhere about the growing gap, the “digital divide,” between the information-rich and information-poor (Bolt & Crawford, 2000; Castells, 2001; Companie, 2001; Gordon, 2001; Haywood, 1998; Negroponte, 1996; Nixon, 2001). Most schools have incorporated computers and Internet access into classrooms, partly in response to concerns about the gap between technology “haves” and “have nots” (Facer et al., 2001). Such concerns have led to high-profile information technology policy initiatives in the USA (Lentz, 2000; US Department of Commerce, 1999), U.K. (Selwyn, 2000), Australia (Foster, 2000) and other nations. Many families have invested in computer systems at home in order to provide their children with access to the growing body of information available through technology. Similarly, in an attempt to “redress the balance between the information rich and poor” by providing “equal access to the World Wide Web” (Virtual Communities, 2002), the Australian Council of Trade Unions (ACTU), Virtual Communities (a computer/software distributor) and Primus (an Internet provider) in late 1999 formed an alliance to offer relatively inexpensive computer and Internet access to union members in order to make “technology affordable for all Australians” (Virtual Communities, 2002).
This paper investigates whether changes in autonomy and embeddedness in host locations by foreign owned subsidiaries are associated with improvements in performance by…
This paper investigates whether changes in autonomy and embeddedness in host locations by foreign owned subsidiaries are associated with improvements in performance by subsidiaries. The results provide evidence that increasing operational decision‐making autonomy is associated with enhanced performance as measured by both subjective and more objective measures of performance. The results on the importance of increasing strategic decision‐making autonomy and embeddedness are less clear, with improved performance being detected in some cases, but only for the subjective measure of performance.
In this study, the construct validity and effectiveness of a newly identified influence tactic, organizational appeal, is tested. Utilizing a sample of practicing…
In this study, the construct validity and effectiveness of a newly identified influence tactic, organizational appeal, is tested. Utilizing a sample of practicing professional accountants, study results show that organizational appeal is distinct from other influence tactics, is perceived to be used frequently by supervisors, and is effective at influencing subordinates. The organizational appeal influence tactic could be particularly useful in situations where accounting supervisors and managers use proactive tactics to influence others to complete tasks or make decisions; to influence outsiders (e.g., suppliers, clients, government agents) over whom they have little authority; and where other influence tactics are not effective or appropriate.
We find evidence that the runs on banks and trust companies in the Panic of 1907 were linked to the Bank of England’s contractionary monetary policy actions taken in 1906…
We find evidence that the runs on banks and trust companies in the Panic of 1907 were linked to the Bank of England’s contractionary monetary policy actions taken in 1906 and 1907 through the medium of copper prices. Results from our vector autoregressive models and copper stockpile data support our argument that a copper commodity price channel may have been active in transmitting the Bank’s policy to the New York markets. Archival evidence suggests that the plunge in copper prices may have partially triggered both the initiation and the failure of an attempt to corner the shares of United Copper, and in turn, the bank and trust company runs related to that transaction’s failure. We suggest that the substantial short-term uncertainties accompanying the development of the copper-intensive electrical and telecommunications industries likely played a role in the plunge in copper prices. Additionally, we find evidence that the copper price transmission mechanism was also likely active in five other countries that year. While we do not argue that copper caused the 1907 crisis, we suggest that it was an active policy transmission channel amplifying the classic effect that was already spreading through the money market channel. If the bust in copper prices partially triggered the 1907 panic, then it provides additional evidence that contractionary monetary policy may have had an unintended, adverse consequence of contributing to a bank panic and, therefore, supports other recent findings that monetary policy deliberations might benefit from considering the policy impact on asset prices.
During the year the officers of the Board of Customs and Excise have taken numerous samples at the ports with a view to giving effect to the provisions of Section 1 of the Sale of Food and Drugs Act, 1899, and Section 5 of the Butter and Margarine Act, 1907, as to the importation of butter, margarine, milk, condensed milk, cream, and cheese.
There would be disadvantages, of course. No conversation (I'm on this island alone — not for me Gilligan and the skipper), no Chopin recordings, no toothpaste. On the other hand, there would be no boring small talk and uneasy silences, no television, no annual trips to the dentist. Contemplating what there wouldn't be — part and parcel of planning what there would be — is delightful and distracts me for the moment.