A theoretical framework to examine the judgement process of accountants
- Authors: Faux, Jeffrey
- Date: 2013
- Type: Text , Conference paper
- Relation: 7th Asia Pacific Interdisciplinary Research in Accounting Conference p. 1-18
- Full Text: false
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- Description: The cognitive concept of subjective user-orientated relevance is consistent with the description of accounting as a socio-technical information and communication system that is influenced by the mental processes and cognitive abilities of accountants. The purpose of this paper is the development of a theoretical framework to examine accountants’ judgment process as it relates to biological assets and to empirically test the attributes and constitution of useful information in the preparation of financial statements. A questionnaire is considered the most appropriate approach in this instance to collect data for this study as it is a more efficient means of obtaining responses from a large group of accountants located throughout Malaysia. The respondents generally believe that biological assets should be measured at current market value as it would provide relevant and useful information for investment decisions. However, there is a concern about the reliability of the information given the subjectivity involved in the measurement process. The survey elicits attitudes and opinions of the respondents encapsulated in the survey vignette and are therefore perceptions of respondents to a quasi-real situation. This study provides evidence supporting the conundrum facing the accounting profession concerning relevant information for decision purposes and the conflicting reliability of the information
Building workforce innovation capacity in Australia: A dynamic economic framework for evaluating two strategies
- Authors: Cavagnoli, Donatella , Courvisanos, Jerry
- Date: 2013
- Type: Text , Conference paper
- Relation: Australian Conference of Economists p. 1-40
- Full Text: false
- Reviewed:
- Description: Innovation in Australia has become the top national priority in strengthening competitiveness of firms and generating strong economic development. This paper investigates the building of workforce innovation capacity through human resource management (HRM) practices to foster innovation in Australia. Two HRM strategies are identified as having operated in Australia over 40 years. One is a ‘soft’ HRM strategy based on greater worker autonomy; a strategy which dominated in the 1970s and 1980s. The other is a ‘hard’ HRM strategy based on routine worker performance measurement which has increasingly become more relevant since the 1990s and into the 21st Century as the basis for stronger competitive advantage. A dynamic discrete choice model is developed to provide a method for capturing and explaining variations in the relationship between the two strategies and innovation. This approach reframes the economics of innovation using a unique ‘containment of structure and contingency of agency’ spectrum to explain innovation-successful HRM practices which can account for both internal firm management policies and external-to-the-firm effects of government economic policies. For this reason, this study provides a historical understanding that links effective HRM strategy to building innovation capacity from both firm and government levels. Such experience can assist building a stronger Australian Innovation System so often demanded.
Finding needles in a haystack: an investigation of non-destructive method to detect the seeds of Chilean needle grass (Nassella Neesiana (Trin. & Rupr.) Barkworth) in round hay bales
- Authors: Weller, Sandra , Florentine, Singarayer , Ambrose, Graeme , Grech, Charles , McLaren, David
- Date: 2012
- Type: Text , Conference paper
- Relation: 18th Australasian Weeds Conference p. 222-240
- Full Text: false
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- Description: Preserved fodder is a key component in modern agricultural practice. Hay bales are commonly provisioned for livestock. Unfortunately this is also a significant source of new weed infestations, including those of noxious species. Because hay bales may be of a low absolute value the usual approaches for weed control, for example herbicide treatment, may be expensive to apply and therefore not justified by the expected economic returns for this commodity. The methods of detecting weed seeds in bales that have been employed to date suffer from several deficiencies. These include the inefficiently long time needed for testing, loss of the commodity by overly destructive sampling methods and a serious potential for a lack of ecological representation for the presence of weeds. It is proposed that an alternative method, which is both potentially more rapid and more ecologically representative for detecting the presence of the seeds of noxious weeds in hay bales should be devised.
Online learning in ACSEducation: using online learning tools in professional education
- Authors: Jones, Ashley , Miller, Charlynn
- Date: 2012
- Type: Text , Conference paper
- Relation: Ascilite 2012: Future challenges, sustainable future p. 409-413
- Full Text: false
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What does a role model Australian primary school health and physical education program look like?
- Authors: Lynch, Timothy
- Date: 2012
- Type: Text , Conference paper
- Relation: ICHPER-SD 53rd Anniversary World Congress & Exposition p. 150-161
- Full Text: false
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Social responsibility of small business in regional Australia
- Authors: Moyeen, Abdul , LaPira, Frank , Courvisanos, Jerry
- Date: 2010
- Type: Text , Conference paper
- Relation: Paper presented 24th Annual Australian and New Zealand Academy of Management Conference: Managing for Unknowable Futures p. 1-25
- Full Text: false
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