Showing 1 - 10 of 2,060
Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...
Persistent link: https://www.econbiz.de/10009478077
Grocery shoppers were questioned about the frequency of purchasing items that were featured in the store's flyers. This measure was used as the dependent variable in a multinomial logit model with the independent variables being various aspects of shopping behaviour, usage of store flyers, age...
Persistent link: https://www.econbiz.de/10009478059
Purpose – This paper aims to report on research that examined the recent scholarly literature to identify the information quality attributes associated with radio frequency identification (RFID)-based benefits across sectors of the retail supply chain. Design/methodology/approach –...
Persistent link: https://www.econbiz.de/10009478095
International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the …
Persistent link: https://www.econbiz.de/10009477989
Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …
Persistent link: https://www.econbiz.de/10009478028
) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide … revealing information for professional accounting bodies, academics and the accounting profession. It is apparent that … accounting graduates are focused on CPD and have greater ambition than the current industry structure appears to be able to …
Persistent link: https://www.econbiz.de/10009478056
Against a backg~ound of a customization imperative embraced by manufacturing firms in industrialized nations and the concomitant call for more balanced performance measurement systems (PMS), this study examines the mediating role of both non-financial and financial performance measures in the...
Persistent link: https://www.econbiz.de/10009478098
Research Question/Issue: This paper investigates the relationship between internal governance structures and financial performance of Indian companies. The effectiveness of boards of directors, including board composition, board size, and aspects of board leadership including duality and board...
Persistent link: https://www.econbiz.de/10009478100
It has been asserted that Activity-Based Costing (ABC) is a procedure which improves the accuracy of product/service costing and also assists managers in understanding and evaluating how resources are used across a firm’s value-chain in delivering strategic outcomes. However worldwide adoption...
Persistent link: https://www.econbiz.de/10009479636
In this paper we examine whether there are differences in the reliability of asset revaluations made by boards of directors versus independent (external) appraisers. We use a sample of recognized Australian asset revaluations. As a first step we examine the determinants of the choice between...
Persistent link: https://www.econbiz.de/10009479685