The objective of this research is to explore the impact of the failure of provision of clear and stable role definitions on performance-based compensation arrangements. A recent historical perspective on compensation agreements in CA partnerships revealed an unexpected instability, diversity,...

This study examines whether profit-sharing arrangements within accounting firms are associated with the riskiness of their client portfolios. Our results use unique data about the profit-sharing arrangements of the Big 8 firms during the period 1985 to 1994. We investigate whether there is a...

The relevance structure of an accounting course is the experience by a student of the aim or direction of participating in a course. It is what they experience as being potentially in it for them of completing the various learning tasks in a course. It is one of the driving forces of learning...

Don't ask [the teacher] what he wants. [The teacher] doesn't want anything, instead ask yourself: ‘What do I want?'There is evidence a large proportion of accounting students experience extrinsic motivation when studying accounting at university, which has a strong relationship to surface...

Resource dependency theory holds that organizations dependent on single funders have a strong motivation to behave in a manner which reduces funders‟ power over them. Dependent organizations are required to meet funders‟ accountability demands at the expense of other stakeholders. However,...

When Hofstede published the book Culture's Consequences International Differences in WorkRelated Values in 1980, he established indices of culture; culture was to be a measurable variable in international business studies. Hofstede's theoretical basis is traced to a comparative approach...

New Zealand long enjoyed a situation where there was a tradition of well-exercised supervision of defined benefit schemes by the Government Actuary. Because superannuation schemes open to new members were deemed issuers by virtue of the 1997 amendments to the Financial Reporting Act, such...