Evidence suggests society still does not view whistleblowers as wholly legitimate – despite legal protections now offered in some jurisdictions, such as the United States. Drawing on a discourse analysis, (i.e., an examination of statements), we investigate the well-publicized stories of seven...

Our focus in this article is on change and the nature of changes in management control systems within a state-owned development financial institution in Fiji (The Fiji Development Bank). A key dialectical theme from Giddens' structuration theory - the duality of structure is drawn upon to...

In this paper we propose shrinkage preliminarytest estimator (SPTE) of the coefficient vector in the multiplelinear regression model based on the size corrected Wald (W),likelihood ratio (LR) and Lagrangian multiplier (LM) tests.The correction factors used are those obtained from degrees...

This thesis investigates improved estimators of the parameters of the linear regression models with normal errors, under sample and non-sample prior information about the value of the parameters. The estimators considered are the unrestricted estimator (UE), restricted estimator (RE), shrinkage...

In Bayesian approach of statistical analyses we incorporate the prior information about the parameter of the model with the observed data. This prior information is in the form of a prior distribution of the parameter. If the prior information is available as a constant value of the parameter...

This paper examines the rise and use of balanced scorecard performance measurement systems in Australian government departments. Through a survey of all Australian federal, state and territory government departments we find that Australian government departments include a broad set of financial...

Purpose This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate the financial hardship caused by the COVID-19 pandemic....