Browsing by Research Type "Working Paper"
Now showing items 1-20 of 98
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Accountants’ whistle-blowing intentions: The impact of retaliation, age, and gender
Accounting practices and the role of auditors have been widely implicated in many corporate scandals. The accountants are likely to witness serious wrongdoings at their workplace, thus presenting them with a difficult ... -
Accounting and enabling greater accountability: The suppressed role of the accounting intellect
This paper extends the work of Weiss and Berney (2004), Clarke et al., (2003), Chambers (1980; 1999) and Schuetze, (2001) by developing the argument further that the current Generally Accepted Accounting Principles (GAAP) ... -
Accounting students’ information disclosure decisions: is there a need for changing the status quo on disclosure through accounting education?
The disclosure of minimum information required by law and accounting standards appears to be the status quo on corporate disclosure. This brings into question the fairness of corporate financial statements. The paper reports ... -
Acquiring Market Flexibility via Niche Portfolios: The Case of Fisher & Paykel WhiteGoods
The instability of niche markets, and their predisposition to catastrophic collapse, makes market flexibility a prerequisite for long-term survival among niche marketers. This article describes how a niche marketer can ... -
Amoeba Management: Why it Works at Kyocera and which other Firms Could Benefit from its Adoption - Part 1
This paper is the first of two articles that explores the workings of amoeba management. Kyocera, a Japanese manufacturer of ceramics and printing-related devices, first introduced amoeba management in the 1960s. On the ... -
Analyzing corporate governance in Czech and New Zealand hospitals
Business corporate governance principles have recently been discussed in the managerial literature in regards to management practice in the public sector. Health services rank among the largest public sectors in OECD ... -
The Archives of Joseph William Mellor (1869-1938): Chemist, Ceramicist & Cartoonist
Joseph William Mellor (1869-1938) was an Otago graduate who became a ceramicist, a cartoonist, and, more importantly, a famous chemist. Indeed, his single-handed effort to complete his 16 volume definitive work A Comprehensive ... -
Are we on the same page? Understanding your research needs: 2010 ITHAKA/Otago Library Survey Report
The University of Otago academic survey, Are we on the same page? Understanding your research needs: 2010 ITHAKA/Otago Library Survey is unique within New Zealand. Based on the ITHAKA S+R Faculty Survey 2009 (Schonfeld & ... -
Business makes a ‘journey’ out of ‘sustainability’: creating adventures in Wonderland?
This paper provides a critical exploration of the ‘journey metaphor’ promoted in much business discourse on sustainability - in corporate reports and advertisements, and in commentators’ reports in the political and ... -
Census of Alexander Shaw's Catalogue of the Different Specimens of Cloth in the three voyages of Captain Cook to the Southern Hemisphere, 1787 (2015)
This is an attempt to corral all known copies of Alexander Shaw's Tapa Cloth book (1787) held in institutions around the world. My main objective was to track down institutional copies of Shaw’s work so that scholars ... -
Consumer benefits and acceptance of genetically modified food
Widespread consumer resistance towards genetically modified (GM), particularly as expressed in the news media, has led to slow adoption of this technology outside of North America. Much of the resistance appears to stem ... -
Contract, Consideration and Consistency
This article seeks to continue the debate on the proper role of consideration in the formation of executory contracts at common law. It first attempts to identity the place of consideration within the theoretical framework ... -
Country of origin and confidence in quality of imported foods in China
Food distribution channel members in the Peoples’ Republic of China have been interviewed regarding the key factors that determine where they source imported food products. Concerns about food safety and mistrust of food ... -
Crucifixion, State Terror, and Sexual Abuse: Text and Context
A key principle in the work of Latin American liberation theologians has been a willingness to take their Latin American social context seriously as an aid for understanding biblical texts. This paper is intended to ... -
Deinstitutionalization of Gender-Biased Employment Practices in New Zealand's Accountancy Workplaces
Oliver (1992)'s model of deinstitutionalization was used to explore the changes in gender-biased employment practices that have occurred in New Zealand accountancy workplaces over the last twenty years. Evidence was gathered ... -
Deinstitutionalization of Gender-Biased Employment Practices in New Zealand's Accountancy Workplaces
Oliver (1992)'s model of deinstitutionalization was used to explore the changes in gender-biased employment practices that have occurred in New Zealand accountancy workplaces over the last twenty years. Evidence was gathered ... -
The Determinants of Career Success in the New Zealand Accountancy Profession
Sixty-nine experienced New Zealand Chartered Accountants (CAs), displaying varying levels of family/work involvement were interviewed about their careers. The primary finding was that those with the least family responsibilities, ...