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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

Performance management in the Australian higher education system : a historically informed critique

Parker, Lee David; Guthrie, James P.; Martin-Sardesai, Ann - In: Accounting history : journal of the Accounting History … 29 (2024) 2, pp. 215-235

Persistent link: https://www.econbiz.de/10014633995

Corporate financial disclosure practices in Asian and Middle Eastern countries

Askary, Saeed; Jackling, Beverley - 2005

International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the …

Persistent link: https://www.econbiz.de/10009477989

The accounting professional of the future: never mind the quality check the look!

Jackling, Beverley; Watty, Kim - 2010

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …

Persistent link: https://www.econbiz.de/10009478028

Accounting Graduate Employment Destinations and Commitment to CPD: A Study from Two Australian Universities

Jackling, Beverley; De Lange, Paul; On, Joav Rav - 2007

) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide … revealing information for professional accounting bodies, academics and the accounting profession. It is apparent that … accounting graduates are focused on CPD and have greater ambition than the current industry structure appears to be able to …

Persistent link: https://www.econbiz.de/10009478056

Flexible Manufacturing Strategies, Performance Management Systems and Organisational Performance: Evidence from Australia

Bakalis, Steve; Joiner, Theresa; Spencer, X Sarah Yang - 2008

Against a backg~ound of a customization imperative embraced by manufacturing firms in industrialized nations and the concomitant call for more balanced performance measurement systems (PMS), this study examines the mediating role of both non-financial and financial performance measures in the...

Persistent link: https://www.econbiz.de/10009478098

Board Structure and Firm Performance: Evidence from India's Top Companies

Jackling, Beverley; Johl, Shireenjit - 2009

Research Question/Issue: This paper investigates the relationship between internal governance structures and financial performance of Indian companies. The effectiveness of boards of directors, including board composition, board size, and aspects of board leadership including duality and board...

Persistent link: https://www.econbiz.de/10009478100

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

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

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