For the past two decades, accounting educators and professional bodies have made calls for internationalizing the accounting curriculum (AAA 1986; AECC 1990; AACSB 1994; IFAC 2002). The International Accounting Standards Committee (IASC) has established international accounting standards for worldwide...

Financial planning in its broadest terms is now in the spotlight as it draws interest from a wide range of groups including consumers, regulators, government, the financial services industry, accountants and most importantly educators. This paper presents a descriptive analysis which provides a...

This thesis examines the sources for generating financial and social capital for ethnic small business owners, particularly for Sri Lankan ethnic small businesses in Australia. The results further our understanding of raising capital by introducing a model by generating capital for ethnic small...

With the growth in multinational business operations and greater use of international sources of finance, there has been a trend to increased uniformity in accounting and auditing standards. However, uniformity in auditing also requires uniformity in the application of those standards. This...

The Australian Arts industry is a vibrant and dynamic sector of the economy. It encompasses both visual and performing arts. This paper is part of a wider study into marketing communications, branding and relationships in this industry. It is unique in that it reports the findings of a research...

To date little empirical research has been undertaken into relationship atmosphere, yet the literature leads one to the conclusion that this is a key or central factor in developing the relationship between firms and in shaping the characteristics of that relationship over time.Given that the...

This study is premised on the assumption that because of increased globalisation the trend towards strategic alliances is going to increase in the 21st century. This is evident in the phenomenal growth towards the establishment of alliances the world over despite high failure rates. The study...

Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The...

This paper provides an assessment of the Chinese telecommunications market in transition. It tracks the evolution of the Chinese telecommunications carriers and argues that their economic imperatives, notwithstanding progress, will be slow if they do not exercise the political will in untangling...

Previous research on loyalty programs in Australia has shown the benefits gained by partners in these programs. This paper develops this research and introduces the concept of network development in loyalty programs. It builds on the theory of network development (Hertz and Mattson, 2004) and...