Higher education stakeholders have expressed growing concern about teaching and learning performance and outcomes in business education. The emerging gap between graduate attributes and what industry requires not only refers to the lack of employment readiness of students, but also their generic...

Studies have found that the use of profesionals and industry representatives can enhance students' confidence and their self-belief (Subramaniam & Freudenberg, 2007). Self-efficacy is an important measure of an individual's capacity to cope with learning and performing, whether at university or...

In recent years concerns have been raised about a gap emerging between graduate attributes and what industry requires (Yap, 1997; Albrecht and Sack, 2000). This is often referred to as a lack of 'employment readiness' of students and the need to engage industry with students and the curriculum. Such...

Small businesses are seen as vital to the Australian economy. However one particular issue of concern is the stability of their cash flow which can be exacerbated by the unpredictability of the markets, management practices, availability of financing and taxes, such as the goods and services tax...

A Value Added Tax (VAT) is seen as critical in providing the tax revenue base for governments, especially developing nations. However, prior research about VAT compliance costs has largely occurred in developed nations and has generally excluded psychological and corruption costs. This article...

This article investigates to what extent accountants are taught about self-managed superannuation funds (SMSF) in their Australian undergraduate accounting degrees and subsequent professional education programs. The paper reports a survey of 138 academics teaching into Australian undergraduate...

Underinsurance and low financial literacy have been shown to be key issues impacting the effectiveness of personal financial management. Both issues are made more important by the complex financial system, an ever moving array of financial products and services, and the progressive move towards...

Small businesses are a critical component of economies, although they face a myriad of issues, including their literacy in relation to a number of key business issues. In recent years tax literacy has been argued as an important part of financial literacy. Research has demonstrated that a...

Running a business has its risks, especially as many fail in their early years of operation. The question as to which stakeholders associated with the business bear the loss is an important issue, which will largely depend on the business structure used. Accountants play a central role in the...