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Legitimacy theory as an explanation for corporate environmental disclosures
O'Donovan, Gary - 2000
The main aim of this thesis was to refine and develop legitimacy theory as an explanation for voluntary corporate envirormiental disclosures in the armual report. Legitimacy theory posits that for a corporation to continue to exist it must act in congruence with society's values and norms...
Persistent link: https://www.econbiz.de/10009481042
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Management accounting innovation and organizational learning
Brooks, Albie - 2002
Innovation in management accounting has been significant over the last 15 years. Since the publication of Johnson and … Kaplan's (1987) Relevance Lost: The Rise and Fall of Management Accounting, innovations such as activity-based costing …, the accounting-related literature. The purpose of this study is to explore the potential links between these two broad …
Persistent link: https://www.econbiz.de/10009481044
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Risk management in Australian manufacturing exports : the case of letters of credit to ASEAN
Bergami, Roberto - 2011
One of the fundamental considerations for exporters in international trade transactions is the aspect of payment. In the context of financial risk management, Letters of Credit enable the exporter to substitute the credit risk of the buyer with that of his bank. The Letter of Credit is a...
Persistent link: https://www.econbiz.de/10009481105
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Factoring of accounts receivable : analysis, international perspectives and the Australian market
Dancevic, V. Joseph - 1993
Factoring is the purchase of a company's accounts receivable by a financier (factor). Australian factoring volume reached an estimated US$1.6 billion in 1992. Despite the volume it is not a favoured means of finance in Australia. This may be partly due to the misunderstanding of its benefits,...
Persistent link: https://www.econbiz.de/10009481110
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Performance management in the Australian higher education system : a historically informed critique
Parker, Lee David; Guthrie, James P.; Martin-Sardesai, Ann - In: Accounting history : journal of the Accounting History … 29 (2024) 2, pp. 215-235
Persistent link: https://www.econbiz.de/10014633995
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The accounting professional of the future: never mind the quality check the look!
Jackling, Beverley; Watty, Kim - 2010
Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …
Persistent link: https://www.econbiz.de/10009478028
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Flexible Manufacturing Strategies, Performance Management Systems and Organisational Performance: Evidence from Australia
Bakalis, Steve; Joiner, Theresa; Spencer, X Sarah Yang - 2008
Against a backg~ound of a customization imperative embraced by manufacturing firms in industrialized nations and the concomitant call for more balanced performance measurement systems (PMS), this study examines the mediating role of both non-financial and financial performance measures in the...
Persistent link: https://www.econbiz.de/10009478098
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Is ABC adoption a success in Australia?
Byrne, Suzanne; Stower, Erle; Torry, Paula - 2009
It has been asserted that Activity-Based Costing (ABC) is a procedure which improves the accuracy of product/service costing and also assists managers in understanding and evaluating how resources are used across a firm’s value-chain in delivering strategic outcomes. However worldwide adoption...
Persistent link: https://www.econbiz.de/10009479636
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Reliability of asset revaluations: the impact of appraiser independence
Cotter, Julie; Richardson, Scott - 2002
In this paper we examine whether there are differences in the reliability of asset revaluations made by boards of directors versus independent (external) appraisers. We use a sample of recognized Australian asset revaluations. As a first step we examine the determinants of the choice between...
Persistent link: https://www.econbiz.de/10009479685
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Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius
Boolaky, Pran Krishansing - 2009
The study investigates the impacts of four agency costs on the dividend policy of firms listed on the Stock Exchange of Mauritius Ltd. (SEM). It uses least squares regression to test and examine the impact of four Agency Cost Variables (ACVs), namely ownership dispersion, insider ownership, Free...
Persistent link: https://www.econbiz.de/10009479701