The objective of this research was to assess whether the open‐to‐buy (OTB) system allows retail buyers to attain sales and profit objectives and thus obtain the bonuses available for budget attainment. The research used data from both Australia and New Zealand together with specific...

Purpose – The purpose of the study is to explore the market orientation of the private universities in Bangladesh. The study further aims to investigate the relationships between market orientation and business performance. Design/methodology/approach – Data for this study were collected...

Gender inequity at senior ranks in Australian public sector universities has long been recognised as a major problem. Universities are attempting to address the problem, through policies for recruitment and retention of senior women. This paper describes what happened in one faculty in a large...

Purpose – New public management (NPM) techniques have been widely adopted in Australian public sector organisations. NPM stresses the concept of accountability, and the importance of reporting mechanisms. Government and semi‐government authorities provide annual reports, but the usefulness...

Purpose – This paper aims to provide insights into stakeholder expectations regarding the types of disclosures a firm should make, and if dissatisfied with the disclosure policy, whether it will use different intervention strategies in an attempt to induce the desired disclosure outcome....

Purpose – The definition of individual generic skills is problematic, despite the pressure for the development of such skills during accounting degrees coming from government and employers. This study aims to present definitions to allow academics to establish a point of reference when...