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Pioneering advantage and product-country image: evidence from China
Food distribution channel members in the Peoples’ Republic of China have been interviewed to determine the factors that they regard as most relevant when selecting imported food products. In the Chinese market, country of ...
Understanding Quality in Qualitative Research in IS: A Practitioners Road Map
Qualitative Research has gained dominance again in research in information systems and technology. Understanding some of the terminology has often posed a hurdle for the practitioner. This paper draws out some of the key ...
Intellectual Capital Disclosures by Australian Companies
This research expands on previous studies of voluntary intellectual capital disclosure (ICD) in
Australian company annual reports. Using content analysis it examined the level of ICD in the annual reports of 70 Australian ...
The tyranny of transparent accounting: Corporate face and Levinasian ethics as a political critique of business practice
We begin with the key idea, following Callon (2004) that data is a form of politics or political action. This we will argue enables us to see technologies as well as actors in organisations as involved in creating political ...
From soothing palliatives and towards ecological literacy: a critique of the triple bottom line
The ‘triple bottom line’ (3BL), an idea attributed to and increasingly evangelized by John Elkington of the London-based consultancy, SustainAbility (Elkington, 1997; Wheeler & Elkington 2001), involves incorporating ...
Do accountants want full disclosures in corporate financial statements?
In August 2002, in the aftermath of the corporate failures in the US (e.g., Enron and WorldCom) the New Zealand Institute of Chartered Accountants (NZICA formerly ICANZ) released a discussion document on ‘corporate ...
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 ...
An empirical examination of the editorial review processes of accounting journals
This study examines the editorial review processes of 40 main English-language accounting journals. It reports findings for individual journals, as well as clusters of journals that have been categorized by the geographical ...
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, ...
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, ...