For the past two decades, accounting educators and professional bodies have made calls for internationalizing the accounting curriculum (AAA 1986; AECC 1990; AACSB 1994; IFAC 2002). The International Accounting Standards Committee (IASC) has established international accounting standards for worldwide...

Financial planning in its broadest terms is now in the spotlight as it draws interest from a wide range of groups including consumers, regulators, government, the financial services industry, accountants and most importantly educators. This paper presents a descriptive analysis which provides a...

This thesis examines the sources for generating financial and social capital for ethnic small business owners, particularly for Sri Lankan ethnic small businesses in Australia. The results further our understanding of raising capital by introducing a model by generating capital for ethnic small...

With the growth in multinational business operations and greater use of international sources of finance, there has been a trend to increased uniformity in accounting and auditing standards. However, uniformity in auditing also requires uniformity in the application of those standards. This...

Design rainfall temporal pattern is an important input to the rainfall-based flood estimation methods. Although temporal patterns generally show a high degree of variability from storm to storm, an average temporal pattern is generally used in the Design Event Approach, the recommended...

In this paper, we propose a unified framework for trust management that can cover a broad variety of trust mechanisms including reputations, credentials, local data and environment parameters. The proposed trust management framework leverages established standards and it covers a broad variety...

Consumers have been a driving force in the growth of complementary healthcare in Western nations. Complementary and alternative medicine (CAM), in its various modalities, is increasingly used by the Australian public (MacLennan, Wilson & Taylor 2002). International publications have revealed the...

Many Small and Medium Enterprises (SMEs) tend to gradually adopt Web based business applications to enhance their business processes. To support this gradual adoption we need a framework that supports iterative development. Further processes that have been supported by web based business...

Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The...

Since year 2000 Advance enterprise Information Management Systems Research Group (AeIMS) has been studying how Small and Medium Enterprises (SMEs) can make use of advances in Information and Communication Technology (ICT) to become globally competitive by making the business processes efficient...