This paper reports on the life-time annual returns and volatility of the largest Australian five-star rated investment funds. Using this actual performance data, we model the likelihood that an investor would have viewed the actual performance as either positive or negative based upon the...

Despite the continued importance of outsourcing agreements as one form of inter-organisational relationship, there is growing evidence of failure amongst these arrangements. In turn, this has initiated a renewed concern about the mechanisms that govern and control inter-organisational networks...

This paper examines how organisations are responding to the threat of identity fraud and the challenges that they face in doing so. Quantitative data were collected from 29 Australian organisations. The majority of organisations sampled emphasised the 'anticipation' of identity fraud and, in...

The field of intellectual capital (IC) has witnessed rapid growth in recent times, with a range of IC measurement and reporting models being developed by academics, consultants and practitioners. Despite widespread pronouncements that businesses report their IC, and increasingly regulatory...

Recent corporate scandals such as Enron, WorldCom and James Hardie have both made stakeholders dissatisfied with corporate financial accountability and increased calls for greater corporate transparency. In response, companies are increasing the amount on voluntary disclosures to inform...

Firms in the early stage of their organisational lifecycle experience challenges that shape the adoption of management controls. They are also recognised for their use of outsourcing. However, the accounting research has provided limited insight on how these control challenges and...

Purpose –The purpose of this paper is to review and present a contemporary perspective on interdisciplinary accounting research in the context of the public services. Design/methodology/approach -The authors present the experience, interpretations and perspective on the state of this research...

Purpose – The purpose of this research is to examine the role of accounting numbers in one organisation's attempts to enact and calculate customer intimacy, given renewed interest in organisation-customer relationships. Design/methodology/approach – The paper utilises actor-network theory in...