Showing 1 - 10 of 17,013
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
The main aim of this thesis was to refine and develop legitimacy theory as an explanation for voluntary corporate envirormiental disclosures in the armual report. Legitimacy theory posits that for a corporation to continue to exist it must act in congruence with society's values and norms...
Persistent link: https://www.econbiz.de/10009481042
Innovation in management accounting has been significant over the last 15 years. Since the publication of Johnson and … Kaplan's (1987) Relevance Lost: The Rise and Fall of Management Accounting, innovations such as activity-based costing …, the accounting-related literature. The purpose of this study is to explore the potential links between these two broad …
Persistent link: https://www.econbiz.de/10009481044
some anecdotal evidence indicating that the outsourcing of typical accounting functions will increase as we approach the … second millennium. The questions left unanswered are many: ? are the trends in the outsourcing of typical accounting … accounting functions? ? does the outsourcing of typical accounting functions raise any concerns? ? what impact will outsourcing …
Persistent link: https://www.econbiz.de/10009481046
One of the fundamental considerations for exporters in international trade transactions is the aspect of payment. In the context of financial risk management, Letters of Credit enable the exporter to substitute the credit risk of the buyer with that of his bank. The Letter of Credit is a...
Persistent link: https://www.econbiz.de/10009481105
Factoring is the purchase of a company's accounts receivable by a financier (factor). Australian factoring volume reached an estimated US$1.6 billion in 1992. Despite the volume it is not a favoured means of finance in Australia. This may be partly due to the misunderstanding of its benefits,...
Persistent link: https://www.econbiz.de/10009481110
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