Browsing Accounting and Finance Conference Papers by Title

Now showing items 46-65 of 75

    • Legal Studies and the Changing Business Environment 

      Finlayson, Patricia; Ayling, Diana (2009)
      Anecdotal evidence suggests business students find the study of law difficult, and that they do not understand the relevance of it to their business degrees. Law teachers' response has been to question the curriculum ...

    • Making the most of a franchised degree agreement 

      Rainsbury, Liz; Hopkins, Laura (1998)
      In 1997 a franchise agreement was confirmed between Eastern Institute of Technology (EIT) and UNITEC Institute of Technology (UNITEC) for specific Bachelor of Business Studies (BBS) majors to be offered at the EIT Hawke ...

    • Mentoring in the cooperative education workplace: A review of the literature 

      Ayling, Diana (New Zealand Association for Cooperative Education, 2004-03)
      This paper reviews the literature exploring the mentoring relationship between students, their cooperative education workplace and their host supervisors. The literature review will focus on mentoring relationships generally, ...

    • Motivations behind reporting on human capital in New Zealand 

      Perera, Ahesha; Rainsbury, Liz (2019-12-02)
      PURPOSE: The purpose of this paper is to examines the motivations of companies within the New Zealand banking sector for reporting on Human Capital (HC). DESIGN / METHODOLOGY / APPROACH: The research method included ...

    • New Zealand and capital gains tax: A tax experts' perspective 

      Cheng, Alvin; Yong, Sue (Auckland Region Accounting, 2013)
      New Zealand is an interesting country to study capital gains tax (CGT) as it is one of the few OECD countries at present that does not have a formalised capital gains tax. Despite international and political pressures to ...

    • Non-GAAP Earnings Disclosures by New Zealand Companies 

      Rainsbury, Liz; Hart, Carol; Malthus, Sue (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2013)
      This study examines the motivation for the increased reporting of non-GAAP earnings (NGE) by New Zealand companies following the adoption of International Financial Reporting Standards (IFRS). The study contributes to the ...

    • North and south: The students' view of the New Zealand Diploma in Business 

      Sherry, Carol; Ling, Anthony; Beaver, Bob; Bhat, Ravi (2003)
      This paper looks at the results of a survey of UNITEC’s New Zealand Diploma in Business (NZDipBus) students and compares these results with the findings of a similar survey carried out in 2002 with Christchurch Polytechnic ...

    • Obedience and accommodation in China 

      Wang, Dr Jenny; Hooper, Keith (2016-10)
      The paper sets out to show how the long-lasting disciplinary structure of Imperial China has left its legacy on the internal control systems of modern China  Such a structure when married to the disciplinary structure ...

    • Placing nations' sectoral surpluses and deficits into their global context 

      Rankin, Keith (New Zealand Association of Economists (NZAE), 2015-07)
      This statistical presentation builds on previous papers (Rankin 2014a, 2014b) which explore the literature of financial balances. Using current account and general government net lending, the paper analyses private sector ...

    • A portfolio model of learning: Reframing assessment practices in a business cooperative education course 

      Ayling, Diana; Hodges, Dave (New Zealand Association for Cooperative Education, 2007)
      This paper examines a portfolio model of learning in the assessment of student workplace learning. Using an interpretivist framework, an holistic assessment model is outlined in the context of a co-operative education ...

    • Profit sharing in the Big 8 firms: Accommodating the rainmakers 

      Beechey, John; Baskerville-Morley, Rachel (2003-12)
      Further to a consideration of existing research on income allocation processes in CA partnerships, this report answers the questions: how was income allocated in the Big 8 and their predecessor firms in New Zealand, and ...

    • The quantification of migrant labour from the Pacific : gender and the F....g Plaza 

      Wang, Dr Jenny; Hooper, Keith; Prescott, James; Goundar, Nadesa (2019-07)
      Prescott and Hooper (2009) drew attention in their paper to the change for Pasifika workers having to adapt from a “commons” driven society to an “anti-commons” society. They showed how migrants coming from a task orientated ...

    • Quantifying the benefits of narrated screen capture videos 

      Walker, Lyndon (University of Queensland, 2010)
      This article provides a quantitative analysis of student results for an Excel-based statistics assignment in a first year statistics course, before and after the implementation of narrated screen capture teaching videos ...

    • Quota market efficiency : the New Zealand Annual Catch Entitlement (ACE) market 

      Stewart, James (2014-07)
      Characteristics of efficient markets: Information on price is easy to obtain • Information on characteristics of the good is readily available • Price establishes market equilibrium • Transaction costs are low • No ...

    • Reconceptualisation of income tax graduation as public equity 

      Rankin, Keith (New Zealand Association of Economists, 2018-06)
      A 'Universal Basic Income' in 2016 became a genuine policy option for a major political party (Labour) in New Zealand. It is thus a concept – like negative income tax – that requires more public understanding. In particular, ...

    • Shades of Grey 2.0: Educational Gaming for Ethics 

      Oldfield, James; McKnight, Carol; Stewart, James; Goundar, Nadesa; Slessor, Andrew (2014-12)
      The Shades of Grey education game is a team-based game that students play in a class lecturers to easily add gaming elements to their lessons. Shades of Grey is used as a mechanism to encourage the student discussion and ...

    • Shades of Grey: Playing games in the classroom to enhance student learning 

      Oldfield, James D.; Slessor, Andrew (University of Queensland, 2010-01-01)
      Although the use of games in education is not new, the recent enhancements to game functionality through technology advancements have led to opportunities for significant changes to teaching and learning delivery methods ...

    • Shame and authority : tracing the cultural antecedents of internal protocols in China 

      Wang, Dr Jenny; Hooper, Keith (2016-07)
      PURPOSE: To show how internal controls may be undermined and compromised by unquestioning obedience and accommodation of staff with management. DESIGN/METHODOLOGY/APPROACH: The paper makes use of an ethnographic ...

    • Shame and authority : tracing the origins of internal control practices in China 

      Wang, Dr Jenny; Hooper, Keith (2015-08)
      Internal control weaknesses have been a lively topic of discussion since the passing of the Sarbanes-Oxley Act (2002). The discussion has resulted in employing macro methods to identify weaknesses among listed companies. ...

    • Statement of service performance reporting: A study of tier three registered charities in New Zealand 

      Schmidt, E.; Rainsbury, Liz; Prescott, James (2022-11-28)
      Charities have been an important component of most societies throughout human history. For as long as there are groups and individuals in need of help that they are not able to provide for themselves, charities have been ...