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Date: 2000
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1081077
Description: 5 page(s)
Reviewed: Reviewed
Date: 2002
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/47095
Description: The purpose ofthis paper is to address, via a case study, some of the key measurement issues within environmental accounting, in particular the methods used to measure threatened and endangered wildli ... More
Reviewed: Reviewed
Date: 2002
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/148579
Description: Prior studies suggest that budgetary participation is important to those subordinates who are evaluated by a high budget emphasis evaluative style. It enables them to influence their budget targets. T ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/77224
Description: Driven mainly by deregulation and technological change, globalisation is a common tendency among firms seeking better opportunities and lower costs. This paper discusses the nature of globalisation in ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/73851
Description: The accounting profession advocates that its member professionals and practitioners have not only specialist accounting knowledge but also management and marketing skills. This paper reports a study o ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/73856
Description: The Australian public sector, like many in other Western democratic countries, has in past decades undergone fundamental reform of its structure, processes and underlying ideology. Our objective is to ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1133555
Description: 14 page(s)
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/76987
Description: In an environment where expected litigation costs were relatively low and the provision of forward-looking accounting information was voluntary (Australia), we show that IPO firms voluntarily providin ... More
Reviewed: Reviewed
Authors: Carlin, Tyrone M
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/73588
Description: The widespread and increasing adoption of accrual output-based budgeting (AOBB) systems has often been preceded by considerable rhetorical fanfare. However, little convincing evidence has been produce ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/73997
Description: Few authors have examined the intellectual capital of non-profit organizations or discussed their strategic management in terms of intangibles. The Australian Red Cross Blood Service (ARCBS), a third ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/8125
Description: Organizations are increasingly reliant on their top management to provide research and development (R&D) units with a strategic focus reflecting changes in their competitive environments. However, lit ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/8464
Description: This paper examines the diffusion of transfer pricing as an innovation in a government trading enterprise (GTE) as it moved from protected monopolistic status to commercialization. Using data from sem ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/73952
Description: The Financial Reporting Council has announced a plan to adopt from January 2005 standards issued by the International Accounting Standards Board. The announcement foreshadows the wholesale replacement ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/211
Description: This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post-1975, with particular focus on the use of cash and accrual acc ... More
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/11785
Description: This study is an empirical examination of Australian auditors' interpretation of selected key uncertainty expressions such as virtual certainty, expected, reasonable assurance and possible, contained ... More
Reviewed: Reviewed