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The main aim of this thesis was to refine and develop legitimacy theory as an explanation for voluntary corporate envirormiental disclosures in the armual report. Legitimacy theory posits that for a corporation to continue to exist it must act in congruence with society's values and norms...
Persistent link: https://www.econbiz.de/10009481042
Innovation in management accounting has been significant over the last 15 years. Since the publication of Johnson and … Kaplan's (1987) Relevance Lost: The Rise and Fall of Management Accounting, innovations such as activity-based costing …, the accounting-related literature. The purpose of this study is to explore the potential links between these two broad …
Persistent link: https://www.econbiz.de/10009481044
some anecdotal evidence indicating that the outsourcing of typical accounting functions will increase as we approach the … second millennium. The questions left unanswered are many: ? are the trends in the outsourcing of typical accounting … accounting functions? ? does the outsourcing of typical accounting functions raise any concerns? ? what impact will outsourcing …
Persistent link: https://www.econbiz.de/10009481046
One of the fundamental considerations for exporters in international trade transactions is the aspect of payment. In the context of financial risk management, Letters of Credit enable the exporter to substitute the credit risk of the buyer with that of his bank. The Letter of Credit is a...
Persistent link: https://www.econbiz.de/10009481105
Factoring is the purchase of a company's accounts receivable by a financier (factor). Australian factoring volume reached an estimated US$1.6 billion in 1992. Despite the volume it is not a favoured means of finance in Australia. This may be partly due to the misunderstanding of its benefits,...
Persistent link: https://www.econbiz.de/10009481110
Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...
Persistent link: https://www.econbiz.de/10009478077
Grocery shoppers were questioned about the frequency of purchasing items that were featured in the store's flyers. This measure was used as the dependent variable in a multinomial logit model with the independent variables being various aspects of shopping behaviour, usage of store flyers, age...
Persistent link: https://www.econbiz.de/10009478059
Purpose – This paper aims to report on research that examined the recent scholarly literature to identify the information quality attributes associated with radio frequency identification (RFID)-based benefits across sectors of the retail supply chain. Design/methodology/approach –...
Persistent link: https://www.econbiz.de/10009478095
The Balanced Scorecard (BSC) is an innovative management accounting tool, designed by Kaplan and Norton in 1992, now … management accounting function. The influence management accounting has in multidimensional performance measurement system … measures in both hospitals, performance measurement centred on external funding requirements. Management accounting in …
Persistent link: https://www.econbiz.de/10009481045
The auditor's role in the detection of fraudulent or illegal activities has posed a continuing dilemma. In the 1980's, a lengthy period of large profits made by Bond, Skase and others, was followed by corporate collapses and subsequent findings of significant losses. Recently, the large...
Persistent link: https://www.econbiz.de/10009481114