Social and Behavioral Sciences Commons^™

When Wages Were Clothes: Dressing Down Aboriginal Workers In Australia's Northern Territory, Julia T. Martinez

Faculty of Arts - Papers (Archive)

Prior to the introduction of equal wages for Aboriginal Australians in 1968, it was not unusual for Aboriginal workers in the Northern Territory to be paid in kind; in basic food, clothing and tobacco. Some workers received a few shillings a week, but even this wage could be withheld completely or placed in a trust fund. In keeping with a supposedly humanitarian protectionist ethos, clothing was encouraged as a substitute for cash wages. But in practice employers rarely equated clothing with wages. Within the exploitative colonial context of Northern Territory few employers believed that any form of payment was owed …

Double Vision: The Theory Of Mutual Causality And The Strategic Balanced Scorecard, Edmund W. Watts, Carol J. Mcnair

Faculty of Commerce - Papers (Archive)

Management accounting researchers have criticised the practitioner-oriented management accounting techniques of the last decade for lacking integrated theories. A contrasting perspective is that these emerging techniques are not atheoretical, but rather natural applications of existing theory as defined in complementary disciplines. Using concepts theory, this paper relates the strategic balanced scorecard (SBSC) to the theoretical concepts of cybernetics. The three fundamental characteristics of cybernetics: causal relationships, communication and change are compared to the SBSC in practice. The results align the practical characteristics of the SBSC to contemporary descriptions of theory, specifically those directed towards abstraction and explanation, thus providing a …

Mean Reversion Versus Random Walk In Asian Stock Prices: Evidence From Multiple Structural Breaks, Surachai Chancharat, Abbas Valadkhani

Faculty of Commerce - Papers (Archive)

This paper examines whether Asian stock prices for 9 countries are trend stationary or follow a random walk process using the Zivot and Andrews (1992), Lumsdaine and Papell (1997) tests and monthly data (1987:12-2005:12). With one structural break test results provide evidence in favour of random walk hypothesis in 6 countries. Moreover, when two endogenously-determined structural breaks are considered, this hypothesis was rejected for the same 3 countries, suggesting a robust conclusion regarding the non-stationarity of stock prices world wide. In addition, the dates of structural break in most cases point to the Asian crisis in the period 1996-1998.

Structural Changes In Australia's Monetary Aggregates And Interest Rates, Abbas Valadkhani, Mosayeb Pahlavani

Faculty of Commerce - Papers (Archive)

This paper employs all quarterly time series currently available to determine endogenously the time of structural breaks for three monetary aggregates—the long- and short-term interest rates as well as the consumer price index—in Australia using the ZA (Zivot and Andrews, 1992) test and the LP (Lumsdaine and Papell, 1997) test. After accounting for the single most significant structural break, the results from the ZA test (model C) provide no evidence against the unit root null hypothesis for all series examined. However, when two structural breaks are incorporated in the testing procedure within the framework proposed by LP (i.e., model CC) …

Supply Chain Integration In New Zealand: Fact Or Fantasy?, Tillmann Boehme, Paul Childerhouse, James Corner

Faculty of Commerce - Papers (Archive)

Researchers at the Logistics Systems Dynamics Group (LSDG), Cardiff Business School, Cardiff University in Wales and the Systems Department, Waikato Management School, Hamilton, New Zealand have explored the issue on uncertainty in supply chains and have established a relationship between best-in-class supply chain practices (highly integrated supply chains) and levels of supply chain uncertainty using the Quick Scan Audit Methodology developed by LSDG. This approach has been applied to six New Zealand companies. The studies show that New Zealand organisations face high uncertainties and therefore are weakly internally and externally integrated. Six common root causes for the low level of …

The Conundrum Of Economic Miracle: Manufacturing Growth Without Tfp Growth, Chia-Hung Sun

Faculty of Commerce - Papers (Archive)

The findings of low or even negative total factor productivity (TFP) growth in Singapore's manufacturing industries by Young (1995) and many others has been a controversial issue in view of its crucial role in the future sustainability of Singaporean manufacturing. This paper applies the varying coefficients frontier model to re-examine productivity growth in Singapore's manufacturing at the 3-digit industry level over the period 1970–1997. The results indicate that Singapore's manufacturing has on average experienced a –0.8 percent TFP growth per annum although the extent of TFP growth improved slightly in the 1990s. The decomposition of TFP growth into technical efficiency …

A Transfer Pricing Apparatus For Measuring Value Added Along The Supply Chain: Reflections For Internet Based Inter-Organisational Relationships, Michael D. J. Clements, Nigel J. Price

Faculty of Commerce - Papers (Archive)

Inter-firm communication through advanced technology such as the internet, adds value to supply chain organisations through speed of information transference at a lower cost than traditional communication modes. However, the sharing of sensitive market information relies upon a strong inter-organisational relationship presence, displaying intangible qualities such as trust and commitment. These value added relational based characteristics are not as yet easily measured. This paper introduces and explains the concept of measuring value added along the supply chain from a transfer pricing perspective. This non-conventional supply chain (value-chain) perspective invites the reader to consider measuring added value as it moves between …

Emerging Southeast Asian And Taiwanese Multinational Firms And Their Internationalization Strategies, Ah Ba Sim

Faculty of Commerce - Papers (Archive)

Empirical research on the internationalization strategies, processes and operations of Asian MNEs from countries at different levels of development is sparse. This paper examines and analyzes the internationalization strategies and characteristics of Southeast Asian and Taiwanese MNEs within the IDP (Investment Development Path) perspective. Primary data are drawn from 35 case studies of emerging MNEs from Singapore and Taiwan (representing NICs) and Malaysia and Thailand (representing fast developing countries). Findings indicate differences among the Southeast Asian and Taiwanese MNEs and provided some general support for the IDP. These differences, as well as those with other Asian and western MNEs, are …

An Empirical Study Of The Antecedents And Consequence Of Calculative Commitment In B2b Services, Venkata K. Yanamandram, Lesley White

Faculty of Commerce - Papers (Archive)

This research proposes and empirically analyses a model that considers switching costs and attractiveness of alternative service providers as antecedents to calculative commitment, and repurchase intentions as one of its consequences. Given that calculatively committed customers are important in fading relationships, we test these constructs amongst dissatisfied business services customers because research on the continuation of troubled business relationships is scarce. Data was collected online from 416 businesses using a key informant approach. Results support the contention that the antecedents of calculative commitment are attractiveness of alternative service providers and switching costs, specifically, benefit-loss costs, customer-service provider relationships costs and …

The Intelligentry: Rational Discrimination In An Irrational World, Kathleen Cooper, Hemant Deo

Faculty of Commerce - Papers (Archive)

Accounting is part of society and therefore, the need of the profession is to benefit the users of information. The accounting profession is influenced by social, economical and political factors that help shape the final financial report. In the past major accounting bodies such as the Certified Practicing Accountants, Australia (CPA Australia) and the Institute of Chartered Accountants in Australia (ICAA) was one of the last all-male strongholds. Over the years this has changed considerably. This paper outlines some of these changes in accounting culture from a Weberian perspective.

Flexmix: An R Package For Finite Mixture Modelling, Bettina Grun, Friedrich Leisch

Faculty of Commerce - Papers (Archive)

Finite mixture models are a popular method for modelling unobserved heterogeneity or for approximating general distribution functions. They are applied in a lot of different areas such as astronomy, biology, medicine or marketing. An overview on these models with many examples for applications is given in the recent monographs McLachlan and Peel (2000) and Frühwirth-Schnatter (2006).

A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington

Faculty of Commerce - Papers (Archive)

This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …

Mobile Information Services Marketing To Serve The Bop Market, Md. Shahriar Akter, Fumiyo N. Kondo

Faculty of Commerce - Papers (Archive)

Wireless technologies have created an unprecedented opportunity for direct marketing to communicate with customers in an instantaneous, interactive and customized way. At present the number of mobile customers in the world have already exceeded 3 billion and among them two third of the customers are coming from the developing countries where there is high growth of mobile penetration and mobile service consumption. Our study has focused on this developing segment to market mobile information services to the unconnected and deprived customers to solve their problems at the robust pace. The paper has recommended some basic information needs as well as …

The Predictive Validity Of Multiple-Item Versus Single-Item Measures Of The Same Constructs, Lars I. Bergkvist, John Rossiter

Faculty of Commerce - Papers (Archive)

This study compares the predictive validity of single-item and multipleitem measures of attitude toward the ad (AAd) and attitude toward the brand (ABrand), which are two of the most widely measured constructs in marketing. The authors assess the ability of AAd to predict ABrand in copy tests of four print advertisements for diverse new products. There is no difference in the predictive validity of the multiple-item and single-item measures. The authors conclude that for the many constructs in marketing that consist of a concrete singular object and a concrete attribute, such as AAd or ABrand, single-item measures should be used.

Designing 3pl Services Using A Market-Utility Approach, Tim R. Coltman, Timothy M. Devinney, Byron Keating

Faculty of Commerce - Papers (Archive)

Purpose: To investigate customer preferences for various product and service offerings by third party logistics providers.

Design/methodology/approach: A sample of 93 third-party logistics (3PL) customers from Australia participated in a controlled experiment. The research utilised a discrete choice experiement to assess the relative importance of various attributes on the selection of 3PL providers.

Findings: This study highlights the dominance of service performance in determining 3PL buyer behaviour. In particular, the results show that reliable delivery (DIFOTEF) is almost twice as important as price, and three times more important than service recovery and relationship factors in determining 3PL choice.

Research limitations/implications: …

Customer Relationship Management: Examining The Central Proposition In The Online Context, Byron Keating, Ali M. Quazi, Anton Kriz

Faculty of Commerce - Papers (Archive)

This paper presents a summary of a doctoral dissertation investigating the application of customer relationship management (CRM) theory to the online context. The major finding of this study was to confirm that the central proposition of CRM theory is supported in the online context—that is, while the operational context influences the extent to which effective service enhances the relationships between a firm and its customers, and their resulting perceptions of customer loyalty; there is general support for a mediating relationship in which effective service will enhance the quality of the relationship between a firm and its customer, and increase loyalty …

Epassport Security Under The Microscope, Matthew Sirotich

Faculty of Commerce - Papers (Archive)

This paper focuses on ePassport security which utilizes RFID chip technology. ePassports are increasingly being used by governments to enhance the border entry and exit process. The paper briefly describes the nature of RFID technology and its characteristics pertaining to different aspects of security. The approach taken in this study is two-fold: experimental in the first instance, followed by a proof of concept (POC). The experimental study uses metrics to draw conclusions pertaining to the security, safety and privacy viability of the ePassport. Conclusions drawn from the experimental work are used to inform a proof of concept (POC) which provides …

Designing 3pl Services: Valuable Insights From Customers, Eddie Anderson, Tim Coltman, Timothy Devinney, John Gattorna, Byron Keating

Faculty of Commerce - Papers (Archive)

As markets become more global and competition continues to intensify, firms are beginning to realize that competition is not exclusively a firm versus firm domain but a “supply chain against supply chain” phenomenon. For the providers of supply chain services the implications of even a modest increase in strategic importance implies greater complexity, as their operations are now more important to a thickening web of stakeholders that are more discerning and market literate. In this study we seek to open the black box of customer demand by identifying those factors that contribute most to the selection of a supply chain …

Consumer's Product Comprehension: Limitations Of Past Work And Recommendations For New Directions, Amina Ait El Houssi, Sara Dolnicar

Faculty of Commerce - Papers (Archive)

Advertising has to effectively explain new products to consumers. Product comprehension research provides the theoretical insights needed to do so. Yet, results from product comprehension research are limited because the stimuli used were not really new products and the validity of the comprehension measures used is questionable. We contribute by providing a brief literature review supporting the above claims and proposing two improvements for future work: the use of extensive pre-studies to identify stimuli of varying innovativeness levels and the inclusion of services new to consumers, not the market. Empirical illustrations of the value of both propositions are provided.

A Guest Lecturing Program To Improve Students' Applied Learning, Janette K. Rowland, Jennifer Ann Algie

Faculty of Commerce - Papers (Archive)

Initial research findings are presented on the benefits of a guest lecturing program currently being implemented by a School of Marketing at an Australian University. The program entails establishing relationships between the Marketing School and leading marketing corporations. Individual employees from these companies are matched to appropriate marketing subjects and asked to deliver a lecture demonstrating theory in practice. Academics have the opportunity of building research contacts with guest lecturers which may result in linkage grants, thus improving the research-teaching nexus. The development process and initial outcomes of establishing the program could be used by other Universities to improve their …

Systems Dynamics Modelling Of Human And Information Aspects Of Network-Centric Configurations, Helen M. Hasan

Faculty of Commerce - Papers (Archive)

This paper is based on the definition of a network-centric structure as one which enables members of an organisation to create and leverage information to increase competitive advantage through the joint efforts of creative individuals and independent teams. While the technical components of this environment are enabling, the organisational and behavioural components generate value as traditionally competitive workers strive to cooperate in self-directed, distributed teams. Many organisations are now complex hybrids of hierarchical and network-centric configurations and there is a need to increase our understanding of their human and informational aspects. Due to its suitability for managing complexity without reducing …

Frequency Of Communication Within Npd Projects: Implications For Key Measures Of Success, Elias Kyriazis

Faculty of Commerce - Papers (Archive)

The nature of cross-functional relationships during NPD projects has received considerable research attention with an emphasis on achieving successful integration. To achieve this functional integration new product development activities often require functional specialists to communicate with one another to achieve their respective task goals. This study examines the frequency of communication within NPD projects as reported by R&D Manager from 184 Australian NPD projects. We find that informal methods of communication have a positive relationship with three key NPD outcome variables such as perceived relationship effectiveness, interpersonal collaboration and NPD project success. This study provides empirical support for the proposition …

An Assessment Of The Research Performance Of Commerce Faculties In Australia, Abbas Valadkhani, Simon Ville

Faculty of Commerce - Papers (Archive)

There is a growing policy focus in Australian higher education on quantitative research performance assessment. However, most of the analysis has addressed aggregate performance at the institutional level, an approach inconsistent with recent policy emphasis on diversity among universities, and one that ignores performance variations across disciplines. We use cluster analysis to classify one of the ten broad fields of education, that is, management and commerce. Using averaged and available data for 2000-2004 on various research measures, partial rankings are provided. Factor analysis is utilised to generate full-multidimensional rankings within the resulting clusters. Our results show that low total research …

Partnership With Partial Commitment: A Game Theoretic Approach, Amnon Levy

Faculty of Commerce - Papers (Archive)

This paper derives the Nash-equilibrium degrees of commitment to a partnership where lack of full commitment fuels suspicion and increases potential losses for partners. The Nash-equilibrium commitment of each partner increases with her internal return, quitting cost and costs of being deserted and with her counterpart's external return and intrinsic capacity to detect lack of full commitment, but diminishes with her external return and intrinsic capacity to detect her counterpart's lack of full commitment and with her counterpart's internal return, quitting cost and costs of being deserted.

Beyond Ubiquity: Co-Creating Corporate Knowledge With A Wiki, Helen M. Hasan, Joseph A. Meloche, Charmaine Pfaff, David Willis

Faculty of Commerce - Papers (Archive)

Despite their reputation as an evolving shared knowledge repository, Wikis are often treated with suspicion in organizations for management, social and legal reasons. Following studies of unsuccessful Wiki projects, a field study was undertaken of a corporate Wiki that has been developed to capture, and make available, organizational knowledge for a large manufacturing company as an initiative of their Knowledge Management program. A Q Methodology research approach was selected to uncover employees subjective attitudes to the Wiki so that the firm could more fully exploit the potential of the Wiki as a ubiquitous tool for tacit knowledge management.

Toward A Valid Measure Of E-Retailing Service Quality, John R. Rossiter

Faculty of Commerce - Papers (Archive)

E-retailers are major players in the field of electronic commerce and their success would seem to depend on service quality, because they are selling the same products that traditional retailers sell. This article critiques Collier and Bienstocks [5] new measure of e-retailing service quality and shows how the stages of e-retailing service quality can be more validly measured by adopting Rossiters [12] C-OAR-SE procedure for scale development. Collier and Bienstock`s measure is insufficiently valid because the measure (1) fails to specify the hierarchical objects that form the construct, and measures the overall object, e-retailing, wrongly by focusing on completed transactions; …

Impact Of Fluctuations In Oil Prices On Libyan Economic Growth, Abdusalam Yahia, Mokhtar M. Metwally

Faculty of Commerce - Papers (Archive)

This paper examines the impact of fluctuations in Libyan oil exports on Libyan economic growth. The paper uses "export as an engine of growth model". Such a model is applied to total output as well as sectoral outputs. However, this study uses a Koyck distributed lag scheme. The paper also uses cointegration analysis to examine the long-term trade relationship between Libyan GDP and its oil exports. The results suggest that are spread effects from oil exports to the rest of the economy. However, when both the component and inflationary effects are excluded (but not the real gain from the rise …

Does Ownership Affect A Firm's Performance And Default Risk In Jordan?, Rami Zeitun, Gary Gang Tian

Faculty of Commerce - Papers (Archive)

Purpose – This paper seeks to examine the impact of ownership structure on firm performance and the default risk of a sample of publicly listed firms.

Design/methodology/approach – This paper examines the impact of ownership structure on firm performance and the default risk of a sample of 59 publicly listed firms in Jordan from 1989 to 2002.

Findings – The main findings were: ownership structure has significant effects on the accounting measure of performance return on assets (ROE); government shares are significantly negatively related to the firm's performance ROE; defaulted firms have a high concentration ownership compared with non-defaulted firms …

Macroeconomic Determinants Of Corporate Performance And Failure: Evidence From An Emerging Market The Case Of Jordan, Rami Zeitun, Gary Tian, Steve Keen

Faculty of Commerce - Papers (Archive)

This study investigates the impact of aggregate economic risk on a company’s performance and failure in a panel estimation using 167 Jordanian companies during 1989-2003. Our finding shows that unanticipated changes in interest rate negatively and significantly affect firms’ performance measured by ROA, which suggests that an interest rate rise increases the cost of borrowing and then further negatively affects a firm’s profit. We also found that both the production manufacturing index and Islamic credit facilities positively and significantly affect a firm’s performance. The positive and significant impact of Islamic credit facilities reflects the importance and the significance of the …

Traditional Audit Techniques And Human Behaviour At Undergraduate Level - Answering The Call For Audit Education Reform, Annamaria Kurtovic

Faculty of Commerce - Papers (Archive)

As educators, we have a responsibility to society to ensure that our students receive adequate learning and training. In recent years, there have been continued calls for reform within the accounting profession, particularly regarding auditor training. The following paper will analyse how a newly developed framework, the Fusion Framework, is applied to the curricula of an undergraduate auditing and assurance course, with the aim of influencing reform in audit education. In turn assuring that graduates are provided with the necessary knowledge and skills to not only meet the regulatory requirements but also the expectations of the wider market and investors. …