A citation analysis measuring the impact of Albrecht & Sack (2000)
- Authors: Johnson, Grace , Halabi, Abdel
- Date: 2009
- Type: Text , Journal article
- Relation: Journal of Modern Accounting and Auditing Vol. 5, no. 9 (2009 2009), p. 21-29
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- Description: This educational note measures the impact of the Albrecht & Sack (2000) monograph in accounting education literature from its publication date at the end of 2000. Impact refers to the number of times Albrecht & Sack (2000) has been cited and referenced in the three leading US Accounting education journals, being Advances in Accounting Education, issues in Accounting Education, and the Journal of Accounting Education. This educational note found that since 2001, and until 2007, "Albrecht & Sack (2000)" has been cited in 29.3% of research papers, and the most cited chapter was Chapter 5- "Improving accounting education". While Albrecht & Sack (2000) has been widely cited, the impact in terms of policy changes, and changes to the accounting curriculum has yet to be eventuated. Indeed it may still be too early to examine impact beyond pure citation.
A cricket ground or a football stadium? The business of ground sharing at the Adelaide Oval before 1973
- Authors: Frost, Lionel , Lightbody, Margaret , Carter, Amanda , Halabi, Abdel
- Date: 2016
- Type: Text , Journal article
- Relation: Business History Vol. 58, no. 8 (2016), p. 1164-1182
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- Description: Before 1973, cricket and Australian Football used the Adelaide Oval for major games during their respective seasons. Football's popularity as a spectator sport prompted its organising body to seek to build an improved stadium, but cricket authorities controlled the asset and acted to maintain its specialised character as a cricket ground. A case study of how the gains from a shared capital good are negotiated when asset controllers and users have different objectives is provided. A series of counterfactual scenarios based on football remaining at the Oval is constructed from archival sources and their outcomes projected based on data in financial reports.
Accounting for junior football clubs
- Authors: Halabi, Abdel
- Date: 2008
- Type: Text , Book chapter
- Relation: Behind the Play: Football in Australia p. 63-70
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An investigation of the efficiency of South Africa's sector education and training authorities (SETA's)
- Authors: Turner, Magda , Halabi, Abdel , Sartorius, Kurt , Arendse, J.
- Date: 2013
- Type: Text , Journal article
- Relation: South African Journal of Business Management Vol. 44, no. 2 (2013), p. 1-9
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- Description: The performance of South African Sector Education and Training Authorities (SETA's) has been increasingly questioned. On this premise, the paper investigated the efficiency of the SETAs with respect to their utilization of funds in order to promote a range of education and training outputs was investigated. More specifically, the study investigated the quantity and quality of five training and education outputs, set by the National Skills Development Strategy (NSDS), in relation to the funding received. Furthermore, the study examined the amount of money spend on administrative expenditure by the various SETAs, as well as the SETAs management of financial reserves. In order to guide the study, as well as analyze the data, a conceptual framework to measure efficiency was based on an input-output model developed by Gupta and Verhoeven (2001). Data were obtained from the published accounting and annual reports for the period 2006 - 2009. The results indicated only two of the SETA's were efficient with respect to their utilization of funds and that only five SETA's consistently met their own targets. The study also shows that if the SETA' s funds had been applied to education and training outputs, rather than for investment purposes, training outputs could have been considerably increased. The paper has implications for the use of public funds with respect to the critical skills shortage confronting the economy [ABSTRACT FROM AUTHOR]
Asymmetry of information and the finance-growth nexus : Evidence from emerging markets
- Authors: Colombage, Sisira , Halabi, Abdel
- Date: 2008
- Type: Text , Conference paper
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Asymmetry of information and the finance-growth nexus in emerging markets: empirical evidence using panel VECM analysis
- Authors: Colombage, Sisira , Halabi, Abdel
- Date: 2012
- Type: Text , Journal article
- Relation: Journal of Developing Areas Vol. 46, no. 1 (2012), p. 133-146
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- Description: This paper tests both the short and long term relationship between the real GDP, the equity amounts outstanding, the corporate bond amounts outstanding and bank credit to the private sector for five emerging markets. In particular, the finance-growth nexus is analysed with data collected from China, Indonesia, the Philippines, South Korea and Thailand between 1994 and 2009 using panel VECM analysis. The cointegration technique is then used to examine the long run behavior based on the assumption that all the variables involved have the same degree of integration and the error correction model (ECM) and the Wald test are employed to determine the direction of causality. The empirical results suggest the existence of a stable relationship in the direction from economic growth to financial market development that is consistent with the information asymmetry arguments for emerging markets. The findings have implications for financial and economic policy makers and enable these stakeholders to determine which sectors should be encouraged to achieve overall economic growth and development. The results are also useful to investors as they show the level of the intensity of information asymmetry on which these relationships might vary in both the short and long run.
Australian Rural Accountants views on how locally provided CPD compares with City-based provision
- Authors: Halabi, Abdel
- Date: 2015
- Type: Text , Journal article
- Relation: Accounting Education Vol. 24, no. 6. Special Issue: RMIT Accounting Educators' Conference 2014 (2015), p. 539-554
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- Description: This paper analyses Australian rural accountant's attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional accounting bodies [Rural and regional Australian public accounting firm services: Service provision, concerns and tensions. Australian Accounting Review, 23(23), 163–176]. Findings of a survey to which 156 rural accountants responded were that when CPD is delivered into the rural areas, there are greater levels of CPD satisfaction. The study also found that cost was significantly better for rural-delivered CPD and that when more rural-based CPD was attended differences became more significant across a number of satisfaction measures. The findings have important implications for both rural accountants and professional accounting bodies. © 2015 Taylor & Francis.
Bangladesh accountants and Continuing Professional Development : Views from a less developed country
- Authors: Halabi, Abdel , Chowdhury, Mohammad
- Date: 2018
- Type: Text , Journal article
- Relation: Journal of Accounting in Emerging Economies Vol. 8, no. 4 (2018), p. 514-526
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- Description: Purpose: The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of Chartered Accountants of Bangladesh (ICAB). While there is a great deal of research on CPD and accountants in developed countries, less developing countries are absent from this literature, and there have been calls for this type of research. Design/methodology/approach: The present study employed a survey of members of the ICAB. Findings: Results show that accountants in Bangladesh are satisfied with the CPD provided by their profession, and when satisfaction is compared with more developed countries, Bangladesh is greater on a number of measures. ICAB members would like to also be provided with opportunities to undertake CPD in more ways than just face to face. Practical implications: The study has important implications not only for accountants from emerging economies such as Bangladesh, but also for the International Federation of Accountants and other less developed countries (LDCs). The results advance the understanding of professional accounting bodies from an international perspective. Originality/value: This is the first study of CPD and accounting professionals in LDCs. The information obtained can inform the development and practice of other professional accounting bodies in emerging economies.
Chinese students’ decisions to study in Australia after the COVID pandemic-based on the PESTLE factor analysis
- Authors: Paynter, Merryn , Sharpe, Wen , Halabi, Abdel , Reimers, Vaughan , Ma, Hongming , Johnstone, Carolyn
- Date: 2023
- Type: Text , Journal article
- Relation: International Journal of Intercultural Relations Vol. 96, no. (2023), p.
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- Description: The purpose of this study is to explore the impact of the PESTLE (Political, Economic, Social, Technological, Legal, and Environmental) framework on the motivations of Chinese students to pursue a higher education degree at Australian universities following the COVID-19 pandemic. We conduct a survey with a unique sample of 446 Chinese undergraduate students who are looking to study a postgraduate degree abroad. Seldom used in an educational setting, our empirical findings show a positive effect of PESTLE, particularly the economic factor, on students’ choice to study abroad, which is contrary to the null hypothesis. This study has broader implications for university administrators as it suggests that the PESTLE model can be a useful tool in analyzing education choices at a time of uncertainty. © 2023 The Authors
Corporate responsibility reporting and storytelling
- Authors: Paynter, Merryn , Halabi, Abdel
- Date: 2021
- Type: Text
- Full Text: false
- Description: This chapter provides an account of corporate social responsibility (hereafter known as “CSR”), through storytelling. CSR reports are becoming more widespread and managers can use stories and narratives in communications about CSR to attempt to manage impressions. The theory related to storytelling is outlined, and this includes impressions management, rhetoric, and the different storytelling descriptions. The chapter applies a deconstructive storytelling approach to the Annual and CSR Report of JP Morgan Chase & Co (hereafter referred to as “JPM”). The narratives used by JPM are examined as an example of how storytelling research is used to study impressions management strategies. As there have been few studies of company reports that link storytelling to CSR practices, this paper makes a useful contribution to an expanding literature, particularly in emphasizing storytelling.
Corporate social responsibility (CSR) reporting : A study of selected banking companies in Bangladesh
- Authors: Khan, Md Habib-Uz-Zaman , Halabi, Abdel , Samy, Martin
- Date: 2009
- Type: Text , Journal article
- Relation: Social Responsibility Journal Vol. 5, no. 3 (2009), p. 344-357
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- Description: Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues. Design/methodology/approach – The study collected two types of data. First the annual reports of 20 selected banking companies, which are listed in Dhaka Stock Exchange (DSE), were considered. A questionnaire was also used to investigate the level of users' understanding and their perception of CSR reporting. Findings – The principal findings are twofold: first, the study shows that the selected banking companies did some (albeit little) CSR reporting on a voluntary basis. Second, that the user groups are in favor of CSR reporting, and would like to see more disclosure. The current disclosures by the selected banks, however, are not ample at all to measure the social responsiveness of the organizations. Originality/value – The paper provides useful informaiton on users' perceptions relating to CSR disclosures issues.
COVID-19 and national sport events : a case study of the sport event logistics for the 2021 Australian Road Nationals Cycling Championships
- Authors: Thomson, Alana , Kaufmann, Kipp , Archer, Verity , Halabi, Abdel , Ambrosy, Josh
- Date: 2022
- Type: Text , Book chapter
- Relation: Routledge Handbook of Sport and COVID-19 Chapter 32 p. 341-351
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- Description: This chapter is focused on sport events hosted at a national level. In meeting this aim, the chapter explores the impact of COVID-19 on a national sport event held in Australia as the major case study. The authors conducted a detailed analysis on a national road cycling event held in Ballarat in the state of Victoria. The city of Ballarat hosted the 2021 Australian Road Nationals Cycling Championships, with this national event providing a series of COVID-19-related logistical and event management challenges that are documented and dissected in the chapter. © 2023 selection and editorial matter, Stephen Frawley and Nico Schulenkorf; individual chapters, the contributors.
CPD practice of rural accountants. How locally based CPD compare with that of a capital city?
- Authors: Halabi, Abdel
- Date: 2015
- Type: Text , Conference paper
- Relation: Proceedings 2015 AFAANZ Conference. 5-7 July, 2015. Hobart, Australia
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Ecotourism participation intention in Australia : Mediating influence of social interactions
- Authors: Fatima, Johra , Khan, Habib , Halabi, Abdel
- Date: 2017
- Type: Text , Journal article
- Relation: Tourism Analysis Vol. 22, no. 1 (2017), p. 85-91
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- Description: This study investigates the mediating role of social interactions between the ecotourism attitude and ecotourism participation intention of tourism students in Australia. It also examines the moderating influence of gender and length of career relationship on social interactions. Data analysis results from partial least squares-based structural equation modeling confirm a positive relationship among environmental knowledge, ecotourism attitude, landscape likability, and ecotourism participation intention. Findings also reveal that the mediating influence is further moderated by gender difference but not by the relationship length of the student's tourism career. These findings have important implications for tourism education providers in designing sustainability-related learning materials. © 2017 Cognizant, LLC.
Empirical study of the underlying theoretical hypotheses in the Balanced Scorecard (BSC) model: Further evidence from Bangladesh
- Authors: Khan, Md Habib-Uz-Zaman , Halabi, Abdel , Masud, Md. Zakaria
- Date: 2010
- Type: Text , Journal article
- Relation: Asia-Pacific Management Accounting Journal Vol. 5, no. 2 (2010), p. 45-73
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- Description: This paper examines the underlying hypotheses of the Balanced Scorecard (BSC) which states that improvements relating to customers, learning and growth and internal processes improve the financial performance of an organization. In designing current research, the study focused on leading manufacturing and service companies based in Bangladesh and involved a structured questionnaire supported by financial data extracted from financial reports over three years. The results show that the BSC perspectives are positively correlated with each other at a statistically significant level and in a sequential way. Results also evidence that the companies that have improved their ROE and ROA had increased their efforts towards characteristics that involve the learning and growth perspective. This research has shown that Bangladeshi companies that apply a BSC model benefit from increased performance, and these findings have a number of important implications for managers and customers and contribute to our knowledge of the BSC in developing countries.
Evading labour market regulations to preserve team performance : Evidence from the Victorian Football League, 1930-70
- Authors: Borrowman, Luc , Frost, Lionel , Halabi, Abdel , Schuwalow, Peter
- Date: 2020
- Type: Text , Journal article
- Relation: Business History Vol. 62, no. 8 (2020), p. 1303-1323
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- Description: Sports teams that seek to maximise the number of wins, rather than profits, may not comply with league labour market regulations that compress payroll structures to promote even competition. This strategic behaviour depends on others, as teams choose a strategy to create team incentives, to which rivals will respond. A case study of four teams in a semi-professional Australian Rules football league tests the effectiveness of strategies to evade these regulations on winning percentages. Both compliance and non-compliance within this labour market regulation regime, based on different wage structures and talent distribution, were effective strategies to improve team performance.
Examining the satisfaction levels of continual professional development provided by a rural accounting professional body
- Authors: Halabi, Abdel
- Date: 2014
- Type: Text , Journal article
- Relation: Australian and International Journal of Rural Education Vol. 24, no. 2 (2014), p. 59-70
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- Description: The Society for the Provision of Education in Rural Australia (SPERA) recognises education as a lifelong process, and there is a need for continuing education and training to be available to rural communities. This paper examines the satisfaction levels of accounting continual professional development (CPD) when provided by a rural accounting professional body. Prior research has noted that rural accountants are disadvantaged when completing CPD because professional accounting bodies are city centric, and cost is prohibitive. Results of this study show that when CPD is locally provided this led to high levels of satisfaction. Implications for professional accounting bodies and rural accountants are discussed, as well as limitations and areas for further research.
Expanding social inclusion in community sports organizations: Evidence from rural Australian football clubs
- Authors: Frost, Lionel , Lightbody, Margaret , Halabi, Abdel
- Date: 2013
- Type: Text , Journal article
- Relation: Journal Of Sport Management Vol. 27, no. 6 (2013), p. 453-466
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- Description: Australian Football clubs have traditionally been seen as contributing social benefits to the rural communities in which they are embedded. Declining numbers of participants, both players and volunteers, suggest that this role may not be as strong today. Critical explorations of the extent to which football has driven social inclusion and exclusion in such environments emphasizes a historic masculine culture of drinking and violence that segregates and marginalizes women and children. Less is known about the contemporary strategic efforts of clubs to use social capital to support their activities, and whether the resources they generate have positive impacts on social inclusion in the wider community. We use evidence from the Parliament of Victoria's Inquiry into Country Football (2004) to explore the current focus of rural Australian Football clubs regarding social inclusion, in light of changes occurring in society and rural towns in the 21st century.
Failure to unify Australia’s leading accounting professional bodies
- Authors: Sidhu, Jasvinder , Stevenson-Clarke, Peta , Joshi, Mahesh , Halabi, Abdel
- Date: 2020
- Type: Text , Journal article
- Relation: Journal of Management History Vol. 26, no. 4 (2020), p. 491-514
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- Description: Purpose: The purpose of this paper is to provide a historical account of four unsuccessful merger attempts between Australia’s two major professional accounting bodies over a 30-year period (1969 to 1998), each of which ultimately failed. An analysis of the commonalities and differences across the four attempts is provided and social identity theory is used to explain the differences between members level of support for these merger bids. Design/methodology/approach: This study adopts a qualitative approach using a historical research methodology to source surviving business records from public archives and other data gathered from oral history interviews. Findings: The study found that, across all four merger attempts between Australia’s two professional accounting bodies, there was strong support from society members (the perceived lower-status group) and opposition exhibited by institute members (the perceived higher-status group). This study also found that the perceived higher-status organisation always initiated merger discussions, while its members rejected the proposals in the members’ vote. Research limitations/implications: This paper focusses on the Australian accounting profession, considering a historical account of merger attempts. Further research is required that includes interviews and surveys of those involved in making decisions regarding merger attempts. Originality/value: This paper is the first to examine in detail these four unsuccessful merger attempts between the largest accounting organisations in Australia. © 2020, Emerald Publishing Limited.
Football history off the field: utilising archived accounting reports to challenge "myths" about the history of an Australian football club
- Authors: Halabi, Abdel , Frost, Lionel , Lightbody, Margaret
- Date: 2012
- Type: Text , Journal article
- Relation: Accounting History Vol. 17, no. 1 (2012), p. 63-81
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