Firms uncertain about whether to invest large sums on data management consultants as an alternative to their spreadsheet software might first consider prototyping the system. A prototyping firm can assess the extent to which existing resources and data collection procedures will need to be...

A number of studies in the USA, UK, Australia and Canada have addressed the evaluation of the usefulness of accounting information and sought to identify criteria for assessing the quality and utility of financial reports (e.g. Institute of Chartered Accountants in England and Wales (1975),...

Suggests that, as the UK moves to a system of self‐assessment for determining income tax liability, it is instructive to look at the experience of Australia, where such a system has operated for the last ten years. Reports that the Australian experience identifies significant changes in the...

Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand,...

Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and balance sheet for companies and industries. Now evidence has emerged in Australia (Smith et al. , 1997), of...

Many banks and financial institutions have resisted the opportunity to model customer profiles because of the cost of developing and maintaining customer profitability information based on the capture and storage of individual transactions. This paper describes the development of such a model to...

Since deregulation in the mid‐1980s the banking industry in Australia has become increasingly competitive. Australia already has one of the least controlled banking systems in the world, and the implementation of the recommendations of the Financial Systems Inquiry (the Wallis Report) should...

The personal characteristics of users of accounting information are largely ignored in both internal and external financial reporting. Explores these differences, to identify the characteristics most likely to impact on management decision making, the successful implementation of accounting...

Leadership is best seen as the psychological process of accepting responsibility for task, self and the fate of others. There are variations in the scope and impact of these responsibilities which can be considered as instrumental, developmental, regulatory and symbolic, but they all weigh upon...