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Public private partnerships: an exploratory study in health care
Sciulli, Nick - 2008
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
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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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Financial statements in less developed countries: what do preparers demand?
Yaftian, Ali Mohammad; Mirshekary, Soheila - 2009
knowledge of external users’ needs and lack of reporting standards and accepted accounting principles are the main concerns with …
Persistent link: https://www.econbiz.de/10009478014
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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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National and International Financial Reporting Standards Convergence and the Relevance for Non-Participants in Capital markets: A Preparers Perspective
Wise, Victoria; Faux, Jeffrey - 2005
This study presents some implications of recent policy moves to enhance the harmonization of financial reporting and disclosure by adopting international financial reporting standards. In particular the impact on small organizations that do not participate in capital markets is considered. The...
Persistent link: https://www.econbiz.de/10009477991
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Small Business Support: Dealing with the Impediments to Growth
Sims, Robert; Breen, John P; Ali, Shameem - 2002
There is much evidence in the literature that small business growth has long been regarded as critically important for the economy and for employment growth. This paper focuses initially on an analysis of tbe impediments to business growth identified from the survey responses of small businesses...
Persistent link: https://www.econbiz.de/10009478024