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Legitimacy theory as an explanation for corporate environmental disclosures
O'Donovan, Gary - 2000
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
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Management accounting innovation and organizational learning
Brooks, Albie - 2002
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
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Risk management in Australian manufacturing exports : the case of letters of credit to ASEAN
Bergami, Roberto - 2011
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
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Factoring of accounts receivable : analysis, international perspectives and the Australian market
Dancevic, V. Joseph - 1993
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
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A case study of the balanced scorecard in public hospitals
Vesty, Gillian M - 2004
The Balanced Scorecard (BSC) is an innovative management accounting tool, designed by Kaplan and Norton in 1992, now … management accounting function. The influence management accounting has in multidimensional performance measurement system … measures in both hospitals, performance measurement centred on external funding requirements. Management accounting in …
Persistent link: https://www.econbiz.de/10009481045
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The standard of care and responsibility required of auditors in the detection of fraudulent or illegal activity : the AWA case
Malane, Francis - 2005
The auditor's role in the detection of fraudulent or illegal activities has posed a continuing dilemma. In the 1980's, a lengthy period of large profits made by Bond, Skase and others, was followed by corporate collapses and subsequent findings of significant losses. Recently, the large...
Persistent link: https://www.econbiz.de/10009481114
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Total quality management : an investigation of the link between management control systems and organisational learning to support continuous improvement
Oliver, Judy - 2005
An examination was undertaken amongst a number of quality and finance managers. Their perceptions as to the role of organisation learning and its effect, if any, on the success of the quality initiative in their organisation were examined. The majority of respondents noted that their...
Persistent link: https://www.econbiz.de/10009481117
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Is ABC adoption a success in Australia?
Byrne, Suzanne; Stower, Erle; Torry, Paula - 2009
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
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Reliability of asset revaluations: the impact of appraiser independence
Cotter, Julie; Richardson, Scott - 2002
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
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Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius
Boolaky, Pran Krishansing - 2009
The study investigates the impacts of four agency costs on the dividend policy of firms listed on the Stock Exchange of Mauritius Ltd. (SEM). It uses least squares regression to test and examine the impact of four Agency Cost Variables (ACVs), namely ownership dispersion, insider ownership, Free...
Persistent link: https://www.econbiz.de/10009479701