Showing 1 - 10 of 21
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 application. In Australia, the Australian Accounting Standards Board …
Persistent link: https://www.econbiz.de/10009481990
internationalize their business curriculum, including the accounting curriculum, in order to educate and prepare students to practice … international component in their business and/or accounting curricula. In this study, it was found that, among the seven variables … university. Independent variables significant in offering international accounting courses are; the size of the university and …
Persistent link: https://www.econbiz.de/10009482040
In the airline sector many aircraft are subject to long-term lease agreements in the belief that operating, investing and financing benefits flow to the lessee. This study aims to provide a better understanding of lease-purchase decision-making from an airline perspective. Aircraft acquisition...
Persistent link: https://www.econbiz.de/10009482060
Australian accounting standards that will see Australian recognition and reporting of intangible assets such as brands …, trademarks and other marketing assets, curbed by the acceptance of International Accounting Standards rules of recognition. The …. Although internal reporting systems will continue to monitor and measure marketing outputs, the required specific accounting …
Persistent link: https://www.econbiz.de/10009482144
The objective of this paper is to enhance our understanding of international business-to-business relationships by presenting empirical evidence on the nature and relative importance of various relationship functions performed by the suppliers and the customers in trading relationships. Using...
Persistent link: https://www.econbiz.de/10009482215
Purpose- To demonstrate that different theoretical approaches are required for the internationalisation of SME?s. Design/methodology/approach- A comparison is made of existing theories and approaches with the actual behaviour of SME?s findings-The internationalisation of SME?s requires different...
Persistent link: https://www.econbiz.de/10009481934
Service industries hold an increasingly dynamic and pivotal role in today's knowledge-based economies. The logistics industry is a classic example of the birth and development of a vital new service-based industry, transformed from the business concept of transportation to that of serving the...
Persistent link: https://www.econbiz.de/10009481967
Service industries hold an increasingly dynamic and pivotal role in today?s knowledge-based economies. The logistics industry is a classic example of the birth and development of a vital new service-based industry, transformed from the business concept of transportation to that of serving the...
Persistent link: https://www.econbiz.de/10009481968
Performance measurement within organisations identifies areas of a business that need attention and improvement. The measurement and control of logistics performance requires the selection of critical performance measures and the development of information systems to gather required data, report...
Persistent link: https://www.econbiz.de/10009481978
This paper defines foresight as being a mental model about the future and considers the role of foresight in shaping actions and events reflected in imperious, heroic, tragic and chaotic futures (defined within the paper). The paper contends that success in foresight is not about acquiring...
Persistent link: https://www.econbiz.de/10009481983