This paper examines the positive (scientific) approach to accounting research, defined here as any research intended to understand objective causes of human behaviour in accounting settings. It presents a set of ontological and epistemological assumptions which are minimally required for...

This study investigates the impact of IFRS on income smoothing activities through loan lossprovisions of Australia and New Zealand banks for the period of 1995-2009. Prior to IFRSimplementation, bank loans provisioning is subject to managerial manipulation, possibly dueto the weakness in GAAP...

This study is motivated by the apparent reluctance of Australian urban water entities to adopt the user pays pricing formula despite strong encouragement by Australian Governments to do so. Elements of contingency theory, political cost theory and transaction cost economics are employed in...

This study is motivated by the apparent reluctance of Australian urban water entities to adopt the user pays pricing formula despite strong encouragement by Australian Governments to do so. Elements of contingency theory political cost theory and transaction cost economics are employed in...