This article induces the pragmatic structure of what financial reporting can be ? it does not deduce what financial reporting should be. Empirical studies can show that opportunism is not a feature generally of financial accounting in practice, but challenges exist in the post-Enron era. One...

One of the reasons for the success of Fiji Nursing and Associates Credit Union (FNACU) was through innovation in governance by making amendments to the Credit Union Act to allow for expansion of their membership to paramedics and minors. Cooperatives including credit unions have played a...

A key issue in the successful management of an Information Technology (IT) outsourcing contract is the measurement of the vendor's performance to ensure that all agreed outcomes are achieved. An effective performance measurement system (PMS) provides both control and accountability of the vendor...

Prior research has highlighted the relationship between speeding and increased frequency and severity of traffic crashes. There is evidence to suggest that police speed enforcement, in particular speed camera operations, can be an effective tool for reducing traffic crashes. This qualitative...

This slide presentation describes the origin, approach and deliverables of course Org. Dynm.633, on “Leadership from the Middle” (LftM). Course participants were middle managers taking responsibility without authority for producing results in uncertain organizational environments, under high...

A lack of appropriate measurement techniques has constrained full cost environmental accounting (FCEA) experimentation. Yet, there has been little research on the applicability of valuation techniques recently developed by environmental economists within FLEA frameworks. This paper examines a...