Browsing Accounting and Finance Conference Papers by Title
Now showing items 1-20 of 75
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Accounting for social services outcomes : extending the balanced scorecard to NGOs in New Zealand
(2016-11)The application of accounting has already been extended to include aspects of customer services, employee satisfaction and innovation. These applications have however continued to focus on efficiencies and sustainability ... -
Aiming high: Can the New Zealand Diploma in Business create the graduates it desires?
(Business Co-ordination Forum, 2007)The new NZDipBus is an interesting national qualification. Owned by the New Zealand Qualifications Authority (NZQA), it is not a unit standard based qualification, such as the National Diploma in Business nor is it grounded ... -
Analysis of disclosure of internal control information from Chinese listed companies -- Data from cross listing companies
(2014)Purpose – The aim of this research is to examine internal control disclosures by Chinese cross-listed companies relating to guidelines issued by the government. All Chinese cross listed companies are required to disclose ... -
Audit quality in New Zealand : evidence from regulator
(2017-11-28)The results of audit quality reviews undertaken by the Financial Markets Authority (FMA) regulator are examined from 2013 to 2017. The introduction of audit regulation has reduced the number of audit firms registered to ... -
Bringing the NZDipBus on-line: A case study
(2000)This paper examines the processes that have been undertaken at UNITEC over the last two years to incorporate quality on-line learning into the NZ Diploma in Business programme. In Semester 2 1998 150 Computer Concepts ... -
Capital Structure and Financing Choices in Australia
(2012)We use a modified pecking order framework to analyse financing choices for Australian firms. The traditional pecking order model has been extended to allow a non-linear relationship between a firm’s requirements for ... -
Characteristics of companies disclosing Non-GAAP earnings
(2015)Purpose: This study investigates factors that are associated with the likelihood of New Zealand listed companies disclosing non-GAAP earnings performance measures. Design/methodology/approach: The study uses logistic ... -
China's participation and resistance in adopting Western accounting practices
(2013)Purpose - The aim of this paper is to investigate China’s attitude towards adopting western accounting practices. In particular, its response to the expansion of western professional accounting bodies into China will be ... -
Circular Flow: Drawing Further Inspiration from William Harvey
(2012)The simple flow model presented here differs markedly from the standard presentation, and draws its inspiration directly from the human body (or at least its upper half) in the spirit of Quesnay and Phillips.6 It its core ... -
The composition of New Zealand public sector audit committees
(Accounting and Finance Association of Australia and New Zealand, 2010-07-01)This study investigates the association between the source of funding of New Zealand public sector entities (PSEs) and the composition of their audit committees. Fifty PSEs in the health, local government and tertiary ... -
Consolidation and control in the New Zealand quota managed fishery
(New Zealand Association of Economists, 2023-06-28)The introduction of individual transferable quotas to the New Zealand fishery has seen the gradual concentration of both quota ownership and catch – especially in the deepwater fishery. This paper examines the levels of ... -
Construction of accounting identities in Vietnam : Experimenting with Bourdieu’s practice theory
(2013)This study aims to investigate the habitus of bookkeepers and professional accountants in Vietnam, a communist country, by experimenting with Bourdieu’s practice theory. Such theory seeks to examine the ways in which ... -
Defining workplace harassment: Who is the bully?
(Business Co-ordination Forum, 2002-09)This paper provides a brief overview of approaches to development of legal definitions of bullying and harassment in the workplace. The paper discusses the early definitions in Sweden and reviews recent developments in ... -
Developing an on-line course
(1998)The UNITEC Directorate appreciates the need to create quality on-line courses. In February 1998 the Directorate approved the development of on-line courses. During 1997 a Faculty of Business working party had formatted a ... -
The Effects of Investor Sentiment and the Conditional Volatility in New Zealand Stock Market
(Auckland Region Accounting, 2013)Using New Zealand market data, this paper provides additional evidence to support recent studies that investor sentiment moves stock prices and, in turn, influences expected returns. It also adds to a number of previous ... -
Entrepreneurial pathways into New Zealand Diploma in Business
(1999)The purpose of this paper is to report on the effectiveness of two different pathways into the New Zealand Diploma in Business (NZDipBus) that have been offered at UNITEC for a number of years. This longitudinal study ... -
Environmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, China
(2016-11)The study examines factors that affect the environment accounting disclosure levels for a sample of manufacturing and mining listed company in the Shandong province China. The empirical results show that larger companies ... -
Environmental reporting and firm profitability: Evidence from Sri Lanka
(2022-12-01)Background of study Literature review: gaps Research questions 1 Do disclosures on materials, energy, and water impact firms’ profitability? 2. Do bio-diversity disclosures impact firms’ profitability? 3. Do disclosures ... -
Ethical challenges from the real world: Student experiences in cooperative education placements
(New Zealand Association for Cooperative Education, 2007)Developing a moral business person is not easy. Universities and polytechnics have always undertaken some degree of responsibility for teaching ethics. Increasingly students are exposed to real world work issues when ... -
Evaluation - Measuring your performance to plan & evaluate the effectiveness of your measurement tools
(1999)Performance measurement and management is one of the most significant developments in the sphere of people management. Within organisations, it has become a key business process. It is viewed as a major lever for achieving ...
