Contracting out is a widely used mode of alternative government service delivery arrangement, but the methodologies to assessing competitive bids and making contracting out decisions are historically flawed. This research project has introduced a theoretical model on contracting out by adding...

The relationship between capital structure and firm performance has been examined in different countries for decades. The current study is aimed to extend this body of research to include the Australian service-sector. Using cross sectional panel data from 63 Australian listed companies over...

Literature on contracting out in public sector contexts reports cost savings as the main driver behind contracting-out decisions. Few studies have examined the post contract realised cost savings. This study reports the findings of a case study of a public sector organisation which experienced...

Cost shifting strategy in service organizations causes difficulties between co-existing internal business units each competing for scarce resources. Within regulatory and legal constraints, cost shifting between business units instigates concomitant changes to each unit's...

Technology based teaching of accounting curriculum is widely researched by accounting educators. This paper reports the findings of the use of computers and Microsoft Excel spreadsheet program as a means to reflect on, and to enhance prior learning, of financial accounting, managerial accounting...

This empirical study explores the association between competition, business strategy, and the uses of a multiple performance measurement system in Bangladesh manufacturing firms. The study uses a questionnaire survey of 50 manufacturing companies. Data were analyzed using multiple regression...

Assessment practices in tertiary education sector have been widely researched in different countries. This Australian study examines the impact of an assessable group essay project on students' learning outcomes and skills development. In particular the study aims to investigate the impact of a...

Problem Based Learning (PBL) is a pedagogical approach to teaching content knowledge through structured or unstructured problems. The medical education literature is replete with its uses and effectiveness in teaching and learning medical curriculum for nearly five decades. PBL has started to...

Purpose: This paper investigates the relationship between information quality and stock returns during the International Financial Reporting Standards (IFRS 9) pre-adoption announcements and examines the influence of modern technology on these relationships across 24 emerging...

This paper investigates the influence of accounting information systems (AIS) on firms’ performance during the COVID-19 pandemic and how they help enhance employees’ performance and the external auditing process. This paper is qualitative in nature using the inductive approach. In-depth...