This book chapter offers some analysis of the historic role of the UN, the educational activities of the OECD, and current level of activities of the World Bank and the IMF with regards to standard setting. In order to do this, this chapter describes some details of these four organizations...

Funding and financial management are critical issues for the not-for-profit sector. Funding is limited, competitively sought, and differences in funders' and organisations' expectations and needs can cause dysfunction. Sport is an important segment of the not-for-profit sector in New Zealand...

The purpose of this paper is to investigate whether ethnicity makes a difference to the level of respect given to teachers by tertiary accounting students. In particular, it examines whether ethnicity has an impact on students' perceptions regarding their teachers' attributes and behaviors,...

Institutional theory discusses whether organizations enhance their survival by converging around socially legitimated forms.This study contributes to this literature by examining the evolution of strategic choices among mid-tier and large accounting firms. The results show that the change in...

The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region.This paper reviews relevant sociological and accounting literature. In addition, it presents the results of a case study...

It has long been recognized that governments world-wide, and the State, will support charities with financial support because the charities operate to offer functions which would otherwise have to be undertaken by the government. When the call was made for papers for this special issue, the...

Many amateur (third sector) sports clubs face financial vulnerability, threatening their ongoing operations. Resource dependency theory argues that clubs should eschew financial vulnerability through diversifying their revenue, increasing funder legitimacy, and having a proactive and open board....

The objective of this report is to assist those undertaking an accounting oral history project for the first time by reporting on two recent oral history projects. While restricting discussion to the 'nuts and bolts' of undertaking recording oral history interviews, this is provided in...