Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 33 for “"School of Accounting"”.
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An evaluation of co-operative education in cost accounting at the Cape Technikon
Since 1982 a form of co-operative education has been applied in the training of cost accountants in the School of Accounting of the Cape Technikon. The object of this research is the investigation and description of this application of co-operative education which is generally referred to as …
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Sections 263 and 264 of the Income Tax Assessment Act 1936: a privacy perspective and review of overseas experience
The study examines the powers of the Commissioner of Taxation to enter and search premises, and gather information under ss. 263 and 264 of the Income Tax Assessment Act 1936 (Cth). A critical assessment is made of ss. 263 and 264 with reference to (i) Privacy Act 1988 (Cth), (ii) the …
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The Adoption of Activity-Based Costing in Thailand
The aim of this study is to examine the relationship between the adoption of ABC by firms based in Thailand and the Thai economic crisis (1997) through theoretical models of organisational learning and the relationship between the implementation of ABC and the philosophy of organisational learning. …
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The effect of economic factors on the performance of the Australian stock market
… as a whole and analyses how, for a given rate of expected return, assets can be invested efficiently and how risk can be minimized. An effectively diversified portfolio minimizes the unsystematic risk which is affected by factors that are specific to the individual firms and, to some extent, …
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Value relevance of information in high-tech industries in Australia: financial and non-financial
The aim of the study is to test the value relevance of financial information and non-financial information in high-tech industries in Australia. A cross sectional sample of ninety one companies from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment …
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Total quality management: an investigation of the link between management control systems and organisational learning to support continuous improvement
An examination was undertaken amongst a number of quality and finance managers. Their perceptions as to the role of organisation learning and its effect, if any, on the success of the quality initiative in their organisation were examined. The majority of respondents noted that their organisations …
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Environmental life cycle costs in the Australian food packaging supply chain
… extending outside the factory gate to point of sale and beyond. Companies will need to adopt a life cycle perspective into the decision making framework, to support managements' decisions regarding the environmental impacts and costs of activities and products. The aim of this thesis is to …
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Linking the balanced scorecard to human resource management
… efficient development and effective deployment of strategic HCMPs act as leading indicators of corporate performance. The possible moderating and intervening relationships among four constructs — strategic HCMPs, persormel control mechanisms, employee capability and customer loyalty — are …
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Developing and testing a model of successful adoption of activity-based costing
… develop and test a model for successful adoption of activitybased costing (ABC). The model has been constructed to explore the relationship between organisational and technological factors and management evaluation of overall ABC success and suggest a pathway. Another objective of this study is …
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The taxation and regulatory characteristics of Offshore Banking Centres (OBC's) with special reference to United Kingdom, Singapore, Philippines, Ireland, Cyprus and Australia
The term "offshore banking" has many meanings. The most common definition involves an institution that is situated in a country which deals with foreign currencies and with non-residents. The following characteristics may have a substantial bearing on the success of an OBC : ocation/time zone, …
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The just-in-time philosophy and the accounting implications
This minor thesis looks at the accounting practices of the Just In Case philosophy and the changes JIT has brought to the traditional accounting. It further explains the JIT philosophy; human resource accounting and its implications; financial accounting and its implications; the pitfalls of …
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Factoring of accounts receivable : analysis, international perspectives and the Australian market
Factoring is the purchase of a company's accounts receivable by a financier (factor). Australian factoring volume reached an estimated US$1.6 billion in 1992. Despite the volume it is not a favoured means of finance in Australia. This may be partly due to the misunderstanding of its benefits, its …
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Internet technology adoption in the banking industry
The banking industry in Oman is of major importance to Oman's economy, yet the banks continue to conduct their banking transactions using traditional methods. A strong banking industry supports economic developments significantly through its efficient financial services. The role of the banking …
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Management accounting innovation and organizational learning
Innovation in management accounting has been significant over the last 15 years. Since the publication of Johnson and Kaplan's (1987) Relevance Lost: The Rise and Fall of Management Accounting, innovations such as activity-based costing/management, the balanced scorecard, value-chain analysis and …
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Industrial loan default: the case of Bangladesh
… loan defaults. Despite the application of a number of remedial measures, industrial loan default problems continued to haunt the IDFIs. The massive loan loss has not only impaired the viability of many financial institutions, but also made them dependent on government bail-outs. The …
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Consolidation accounting issues in the Australian public sector
… issues surrounding the cross-sector transfer of a private sector financial reporting practice, known as consolidated financial reporting, to the Australian public sector. The study was conducted using the theoretical frameworks of commandership, accountability and usefulness of financial …
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The information content of the cash flow statement : an empirical investigation
The general objective of the present study is to investigate and assess the information content of cash flow disclosures as required by the AASB 1026 "Statement of Cash Flows". The information content is measured in terms of the degree of the relationship between cash flow variables and security …
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The relationship between strategic orientation and firm performance : evidence from small and medium enterprises in Malaysia
… and marketing has highlighted the importance of the concept of strategic orientation or ‘strategic directions implemented by a firm to create proper behaviours for the continuous superior performance of a business (Gatingnon and Xuereb 1997, p.78). This study seeks to determine if strategic …
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The effect of fairness perception of performance measurement in the balanced scorecard environment
… and Wetter, 1999). One response has been the use of the balanced scorecard (BSC) to provide a more causal-linked comprehensive set of financial and non-financial measures of performance. However, recent research suggests the use of the BSC has its own difficulties including one referred to as …
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Financial reporting disclosure on the internet: an international perspective
The purpose of this study was to investigate the various elements of financial reporting frameworks and practice in the context of the Internet. The Internet has emerged as a recent medium of presentation of corporate information. Currently, the levels of disclosure vary widely between companies …
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