Browsing Accounting and Finance Conference Papers by Title
Now showing items 57-75 of 75
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The quantification of migrant labour from the Pacific : gender and the F....g Plaza
(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
(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
(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
(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
(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
(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
(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
(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
(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 ... -
Strategies for retention and success of special group students utilising a technological approach
(2003)Groups of students with specific needs have been identified within a learning situation. This paper will address strategies that utilise technology (amongst other methods) to enhance the students' effectiveness as learners, ... -
Students' perceptions of the use of an e-workbook as a revision and learning reinforcement tool in accounting education
(Auckland Region Accounting, 2013)This study examines students' perceptions of the use of an online accounting eworkbook as part of the blended learning approach in financial accounting. Students in an intermediate financial accounting course were given ... -
A study of development on environmental responsibility accounting in China
(Auckland Region Accounting, 2013)Increasing major environmental pollution incidents in China have turned public attention to corporate social responsibility and environmental accountability. Pollution has been a major problem in China. The lack of corporate ... -
Tailoring and customising financial performance reporting to suit the needs of different management teams and business units
(2001-06)There is a school of thought that advances the proposition that "traditional" financial accounting measures are insufficient to track how a business is moving towards its strategic objectives. Traditional accounting does ... -
Technology Incubator Performance in New Zealand
(2009)Business incubation and technology incubation is an area where new ideas are combined with resources and expertise in order to produce viable products and businesses. The business and technology incubation sector in New ... -
A three-dimensional mapping of financial time series data using spatialisation
(2022-08-24)Time series comprises data on some attribute gathered at different points in time which is ordered chronologically [1]. The representation of time series is performed via a two dimensional profile view, where the x-axis ... -
Usefulness of annual Reports : perceptions from Sri Lanka
(2019-12-02)The IASB standards (IFRS) guide general purpose financial reporting (GPFR) Conceptual framework for financial reporting Which Qualitative Characteristics (QCs) are perceived important in investment and lending decisions? IASB ... -
Usefulness of annual reports : perceptions from Sri Lankan investors and lenders
(2019-09)Both the 2010 and 2018 version of International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting recognise investors and lenders as the main user groups of financial reports since they are ... -
Using intersectoral financial balances to aid forecasting and policymaking
(New Zealand Association of Economists (NZAE), 2014)Use of macro-financial data to understand and predict economic cycles. -
Welfare reform : changing the way we account for taxes and benefits
(2010)The issue of welfare reform is made difficult because of the boundaries we traditionally (yet implicitly) place between the tax system and the benefit system. To most economists, benefits are transfers, and transfers are ...
