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Pacific Accounting Review, vol. 28 no. 4
Type: Research Article
ISSN: 0114-0582

Content available
Article
Publication date: 10 August 2021

David K. Ding, Julie Harrison, Martien Lubberink and Chris Van Staden

142

Abstract

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Pacific Accounting Review, vol. 33 no. 2
Type: Research Article
ISSN: 0114-0582

Content available
Article
Publication date: 4 November 2019

Julie Harrison, Lisa Marriott, Sue Yong and Rob Vosslamber

271

Abstract

Details

Pacific Accounting Review, vol. 31 no. 4
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 5 February 2021

Frederick Ng and Julie Harrison

The purpose of this paper is to provide a first-hand, critical reflection on the rapid redesign of a New Zealand university accounting course in response to the COVID-19…

Abstract

Purpose

The purpose of this paper is to provide a first-hand, critical reflection on the rapid redesign of a New Zealand university accounting course in response to the COVID-19 pandemic. The authors reflect on their experience of redesigning a course for online delivery, while preserving its focus on transferable skills.

Design/methodology/approach

This paper presents the authors’ commentary on and self-evaluation of the teaching of a final year accounting paper during the COVID-19 pandemic.

Findings

The authors provide lessons for developing transferable skills when pivoting to digital learning under extreme conditions. The authors found a multi-modal approach to course delivery that helped facilitate the development of transferable skills and self-reflection journals were particularly useful for motivating students in an online teaching environment. The authors also identified the efficacy of designing and evaluating online course delivery using a “transferable skills first” template to identify gaps in learning activities and assessments.

Originality/value

The pressures of rapidly pivoting to digital learning threatened the authors’ ability to maintain a focus on transferable skills. The authors provide a design method for maintaining and developing transferable skills in a digital environment using a “transferable-skills first” teaching philosophy.

Details

Accounting Research Journal, vol. 34 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

Content available
Article
Publication date: 19 November 2021

David K. Ding, Julie Harrison, Martien Lubberink and Chris Van Staden

167

Abstract

Details

Pacific Accounting Review, vol. 33 no. 5
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 13 July 2018

Laszlo Sajtos, Michael Kleinaltenkamp and Julie Harrison

Institutional arrangements for collaborative purposes have gained increasing attention within research on service ecosystems. For collaborations to be effective, actors…

Abstract

Purpose

Institutional arrangements for collaborative purposes have gained increasing attention within research on service ecosystems. For collaborations to be effective, actors need to undertake institutional work that will result in new institutional arrangements. When institutional work takes place across service ecosystems, actors may be confronted with non-harmonious or conflicting institutional arrangements, which need to be reconciled by translating the incompatible views of diverse ecosystems. Therefore, the purpose of this paper is to introduce the concept of boundary objects as a means of facilitating institutional work across ecosystems, and present their mechanism in undertaking institutional work.

Design/methodology/approach

Longitudinal qualitative interviews were conducted with three key actors (funding agency, service provider and clinicians) in providing home-based support services (HBSS). The data were analyzed by undertaking a thematic analysis of the transcripts, which helped to identify the actors’ views on the nature of HBSS and its impact as a boundary object within the implementation of the case-mix system, and thus to empirically illustrate the theoretical assumptions.

Findings

The data assisted in the creation of a conceptualization that maps out the process of boundary objects facilitating (disrupting and creating) institutional work. This study supports that boundary objects disrupt boundaries between actors’ ecosystems, which was a sufficient condition to dismantle institutional support for the practices of individual fields. Furthermore, the object has changed the type and extent of interaction between actors in an ecosystem to allow these actors to redefine their identity and role in the new institutional arrangement.

Originality/value

This work has developed a novel conceptualization for a boundary object-led translation process in facilitating institutional work. To the researchers’ knowledge, this is the first study to explore the processes and mechanisms of boundary objects in facilitating institutional work across ecosystems.

Details

Journal of Service Management, vol. 29 no. 4
Type: Research Article
ISSN: 1757-5818

Keywords

Article
Publication date: 24 December 2021

Caroline M. Bridges, Julie A. Harrison and David C. Hay

The initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the…

Abstract

Purpose

The initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the International Integrated Reporting Council (IIRC) modified its stated objectives to emphasise integrated thinking and value creation. There has been debate on whether the IIRC’s process for developing its integrated reporting framework was subject to regulatory capture by the accounting profession (Flower, 2015; Adams, 2015; Thomson, 2015). This paper aims to provide additional evidence on the extent to which this regulatory capture occurred, with an update on current developments.

Design/methodology/approach

Data from interviews with key participants in the integrated reporting framework’s development and the IIRC’s Council and Working Group meeting minutes were analysed to identify to what extent the change in the IIRC’s focus can be explained by regulatory capture theory.

Findings

The findings show that the integrated reporting framework’s development was subject to regulatory capture by accountants. However, the extent of capture was mitigated to some extent by processes adopted in its development. This is consistent with regulatory capture theory.

Originality/value

This paper critically examines the debate on the extent to which the sustainability message has been lost as a result of regulatory capture. It provides an in-depth analysis of the IIRC’s treatment of sustainability which explores the application of regulatory capture theory and examines evidence not considered in previous studies.

Details

Meditari Accountancy Research, vol. 30 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 3 September 2021

Simone Julie-Ann Harrison and Mark-Jeffery O'niel Deans

The purpose of the study is to highlight the need for academic librarians to incorporate effective methodologies in their delivery of information literacy instruction.

1344

Abstract

Purpose

The purpose of the study is to highlight the need for academic librarians to incorporate effective methodologies in their delivery of information literacy instruction.

Design/methodology/approach

The researchers conducted a qualitative research using a case study approach. A nonprobability or purposive sampling method was employed in this research to select five participants. Semistructured interviews and observation were used to garner data from the sample.

Findings

The findings of the study revealed that the support required by distance education and face-to-face students is typically the same. An examination of the findings pointed to the fact that some students may be demotivated in information literacy instruction sessions because of an overload of information, which leads to frustration and poor performance.

Practical implications

The findings of the study highlight the need for Caribbean academic librarians to incorporate effective methodologies in their delivery of information literacy instruction and provide an analytical view of how these methodologies may impact performance, understanding and the overall work produced by both students and faculty.

Originality/value

Research on the topic specific to the Caribbean is limited; therefore, research of this nature provides useful strategies that academic librarians may use in developing stellar information literacy programs in the Caribbean to help both students and faculty members achieve excellence.

Details

Asian Association of Open Universities Journal, vol. 16 no. 2
Type: Research Article
ISSN: 1858-3431

Keywords

Article
Publication date: 7 July 2014

Julie Harrison and Mark Keating

This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA…

Abstract

Purpose

This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA subsidiaries. Deductibility is analysed under both the general deductibility provisions and the transfer pricing regimes of Australia and New Zealand (NZ). Reference is also made to the Organisation for Economic Cooperation and Development (OECD) transfer pricing guidelines and the US transfer pricing regulations. Australasian and New Zealand subsidiaries of US parent companies frequently incur costs related to their parent’s regulatory reporting requirements under the Sarbanes-Oxley Act of 2002. Tax authorities, generally, view these costs as “shareholder activities”, i.e. activities performed for the benefit of the parent only. As such, they are considered non-deductible to the subsidiaries of USA parents because an independent party dealing at arm’s length would not pay to receive similar services. We consider circumstances in which some costs may be deductible.

Design/methodology/approach

Legal analysis.

Findings

We conclude that there can be circumstances where these so-called shareholder activities do provide value to subsidiaries and, accordingly, may (or should) be deductible in the local jurisdiction.

Research limitations/implications

This analysis is limited to a consideration of Australian, NZ, OECD and US sources.

Practical implications

This paper provides an analysis of the deductibility of a type of expenditure commonly encountered by subsidiaries of US parent companies.

Originality/value

Limited research is available that deals with this issue. In most cases, only general statements on deductibility of similar types of expenditure are available to taxpayers.

Details

Accounting Research Journal, vol. 27 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 4 November 2013

Frederick Ng, Julie A. Harrison and Chris Akroyd

The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management…

3564

Abstract

Purpose

The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. This highlights the multi-faceted nature of size as a contextual factor and emphasises the role of management accounting in supporting profit-oriented decision-making, rather than its traditional role of co-ordination, control, and accountability.

Design/methodology/approach

The framework is theoretically derived from the management accounting, revenue management, and small business literature. An illustrative case study of a small fast-food business is presented to demonstrate the applicability of this framework to practice.

Findings

The paper identifies that various dimensions of business size have different and sometimes opposing effects on management accounting practices. Given heterogeneity is a common feature of small businesses, the framework considers alternative specifications of the size contingency variable.

Research limitations/implications

The synthesis of small business characteristics and revenue management perspective offers a more incisive understanding of what has traditionally been considered a simple practice. The case study illustrates some of the influences of small business characteristics identified in the framework. Given its narrow scope, the findings are used for theorisation rather than offering generalisable results. Further cross-sectional comparisons of small businesses are needed to confirm size influences.

Practical implications

The framework can assist practitioners to gauge the strengths and weaknesses of their management accounting practices and can help assess the value of adopting more sophisticated management accounting practices, given their particular business environment. A synthesis of these small business attributes can help practitioners identify key barriers to implementation.

Originality/value

The revenue management perspective and the inclusion of key characteristics of small businesses provide a new approach to evaluating management accounting practices in small businesses.

Details

Meditari Accountancy Research, vol. 21 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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