University of Sydney

Displaying 1-40 of 102 results

  • White Papers // May 2013

    The Knowledge Management for Innovation Processes for SME Sector Companies

    The complexity and variability of the modern economy means that the information becomes a key resource, essential for the proper functioning of any enterprise and in the broader sense of the country and the national economy. Currently, practically all areas of modern economics are grappling with the problem of information...

    Provided By University of Sydney

  • White Papers // Jan 2013

    Materiality Analysis for CSR Reporting in Spanish SMEs

    Most Corporate Social Responsibility (CSR) standards have not been designed to be implemented in Small and Medium sized Enterprises (SMEs). Given that 99% of Spanish companies are SMEs, this study aims to propose a selection of basic CSR material issues that, because of their usefulness and significance, should be adapted...

    Provided By University of Sydney

  • White Papers // May 2012

    Global SMEs' Strategy

    In developed countries the number of SMEs vastly exceeds the number of MNCs. An important share of SMEs are somehow linked to MNCs - but the impression prevails, that SMEs are in a subordinate position and certainly do not have a global strategy. The authors argue, however, that there should...

    Provided By University of Sydney

  • White Papers // Mar 2012

    Wireless Multi-Hop Networks: Current Research and Future Challenges

    Wireless multi-hop networks, in various forms and under various names, are being increasingly used in military and civilian applications. Studying connectivity and capacity of these networks is an important problem. The scaling behavior of connectivity and capacity when the network becomes sufficiently large is of particular interest. In this paper,...

    Provided By University of Sydney

  • White Papers // Feb 2012

    Uncoordinated Cooperative Truncated ARQ Schemes in Wireless Systems

    In this paper, the authors propose two uncoordinated cooperative truncated ARQ schemes based on node position or local SNR information. If the original transmission between a source and a destination fails, the source and all the potential relays that have correctly received the data packet will contend for the channel...

    Provided By University of Sydney

  • White Papers // Feb 2012

    On the Information Propagation Process in Multi-Lane Vehicular Ad-Hoc Networks

    This paper studies the information propagation process in a 1D mobile ad-hoc network formed by vehicles traveling on a highway. The authors consider that vehicles can be divided into traffic streams; vehicles in the same traffic stream have the same speed distribution, while the speed distributions of vehicles in different...

    Provided By University of Sydney

  • White Papers // Feb 2012

    On Graphs Supporting Greedy Forwarding for Directional Wireless Networks

    Greedy forwarding is an efficient and scalable geographic routing algorithm for wireless networks. To guarantee the success of greedy forwarding, many research efforts assign virtual coordinates to nodes to obtain a greedy embedding of the network. Different from these existing efforts, this paper presents an approach that enables greedy forwarding...

    Provided By University of Sydney

  • White Papers // Feb 2012

    On Information Dissemination in Infrastructure-Based Mobile Ad-Hoc Networks

    In this paper, the authors consider 2D wireless multi-hop networks with mobile nodes randomly distributed on a torus, and a small number of base stations (infrastructure nodes) deterministically placed in the same area. Mobile nodes move following a random walk mobility model. A piece of information is broadcast from the...

    Provided By University of Sydney

  • White Papers // Feb 2012

    Capacity of Interference-Limited Three Dimensional CSMA Networks

    Wireless multi-hop networks have been increasingly used in military and civilian applications. In many a applications, the region in which the network is deployed is better modeled by a 3D space, instead of a Two Dimensional (2D) planar area. Examples include a wireless network deployed across different floors inside a...

    Provided By University of Sydney

  • White Papers // Sep 2011

    A Lightweight Security Framework for Wireless Sensor Networks

    Wireless sensor networks are a promising future of many commercial and military applications. However, these networks pose unique security challenges. While the deployment of sensor nodes in an unattended environment makes the networks vulnerable to a variety of potential attacks, the inherent power and memory limitations of sensor nodes makes...

    Provided By University of Sydney

  • White Papers // Aug 2011

    Research on Wireless Multi-Hop Networks: Current State and Challenges

    Wireless multi-hop networks, in various forms and under various names, are being increasingly used in military and civilian applications. Studying connectivity and capacity of these networks is an important problem. The scaling behavior of connectivity and capacity when the network becomes sufficiently large is of particular interest. In this position...

    Provided By University of Sydney

  • White Papers // Aug 2011

    How a Consumer Can Measure Elasticity for Cloud Platforms

    One major benefit claimed for cloud computing is elasticity: the cost to a consumer of computation can grow or shrink with the work-load. This paper offers improved ways to quantify the elasticity concept, using data available to the consumer. The authors define a measure that reflects the financial penalty to...

    Provided By University of Sydney

  • White Papers // Jul 2011

    A Traffic Density Model for Radio Overlapping in Urban Vehicular Ad Hoc Networks

    Vehicular traffic density is a key factor in determining the behavior of radio overlapping and thus impacts performance of data and safety message communication in Vehicular Ad hoc Networks (VANETs). In this paper, the authors propose a novel density model for urban traffic systems and employ this model for the...

    Provided By University of Sydney

  • White Papers // Jul 2011

    Estimating Distances Via Connectivity in Wireless Sensor Networks

    Distance estimation is vital for localization and many other applications in wireless sensor networks. In this paper, the authors develop a method that employs a Maximum-Likelihood Estimator (MLE) to estimate distances between a pair of neighboring nodes in static wireless sensor networks using their local connectivity information, namely the numbers...

    Provided By University of Sydney

  • White Papers // Jul 2011

    Analytical Bounds on the Critical Density for Percolation in Wireless Multi-Hop Networks

    In a wireless multi-hop network there are a number of self-organized and decentralized wireless nodes which communicate with each other in a peer-to-peer manner over wireless channels. Each node helps in forwarding packets from source nodes to destination nodes in a multi-hop manner. In such a network, one node must...

    Provided By University of Sydney

  • White Papers // Apr 2011

    Reducing Transmission Losses in Body Area Networks Using Variable TDMA Scheduling

    The authors consider a typical Body Area Network (BAN) setting in which sensor nodes send data to a common hub regularly on a TDMA basis, as defined by the emerging IEEE 802.15.6 BAN standard. They explore variable TDMA scheduling techniques that allow the order of transmissions within each TDMA round...

    Provided By University of Sydney

  • White Papers // Apr 2011

    What Do Managers' Survey Responses Mean And What Affects Them? The Case Of Market Orientation And Firm Performance

    Using cross-sectional surveys to support proposals of causal sequences in theoretical models is problematic, especially when the surveys are of managers and performance is a dependent variable. The results of such surveys reveal more about managers' sensemaking processes than the actual processes, a rival causal theory that marketing potentially ignores....

    Provided By University of Sydney

  • White Papers // Feb 2011

    Use of Flip Ambiguity Probabilities in Robust Sensor Network Localization

    Collinear or near collinear placement of some sensors in a wireless sensor network causes the location estimates of nearby sensors to be sensitive to erroneous distance measurements which leads to large location estimation errors. These errors and the possible propagation of these errors to the entire network or a large...

    Provided By University of Sydney

  • White Papers // Feb 2011

    Evaluation of Three Vision Based Object Perception Methods for a Mobile Robot

    This paper addresses object perception applied to mobile robotics. Being able to perceive semantically meaningful objects in unstructured environments is a key capability in order to make robots suitable to per-form high-level tasks in home environments. However, finding a solution for this task is daunting: it requires the ability to...

    Provided By University of Sydney

  • White Papers // Jan 2011

    Connectivity of Wireless CSMA Multi-Hop Networks

    In this paper, the authors consider the impact of interference on the connectivity of CSMA networks. First, it is shown that the aggregate interference experienced by any receiver in a CSMA network with arbitrarily distributed nodes is upper bounded. Then, they derive an equivalent transmission range for CSMA networks where...

    Provided By University of Sydney

  • White Papers // Jan 2011

    On the K-Hop Partial Connectivity in Finite Wireless Multi-Hop Networks

    The authors consider wireless multi-hop networks with a finite number of (ordinary) nodes randomly deployed in a given 2D area. A finite number of gateways (infrastructure nodes) are deterministically placed in the same area. They study the connectivity between the ordinary nodes and the gateways. In real applications, it is...

    Provided By University of Sydney

  • White Papers // Jan 2011

    The Effects of Replica Propagation Speed on Performance of Structured Overlay Networks

    In a data-indexed DHT-based P2P systems, dynamically detecting the content popularity, and estimating the number of replicas needed for serving unevenly distributed incoming query crowds is a crucial replication issue, and may affect the performance of Replication-based content distribution and load balancing mechanisms. In this paper, the authors study the...

    Provided By University of Sydney

  • White Papers // Jan 2011

    Two-Step and Apex-Angle Routing Algorithms for Delaunay Triangulations

    Memoryless Online Routing (MOR) algorithms are suitable for the applications only using local information to discover paths, and Delaunay triangulations are the class of geometric graphs widely proposed as wireless network topologies. Motivated by these two facts, this paper reports two new MOR algorithms for the Delaunay triangulations: the Two-step...

    Provided By University of Sydney

  • White Papers // Oct 2010

    A Distributed Challenge Detection System for Resilient Networks

    The network has become essential to the people daily life. With the increase in dependence, challenges to the normal operation of the network bear ever more severe consequences. Challenges include malicious attacks, misconfigurations, faults, and operational overloads. Understanding challenges is needed to build resilience mechanism. A crucial part of resilience...

    Provided By University of Sydney

  • White Papers // Aug 2010

    Ethnic Entrepreneurs In Australia: A Story Of Relationships And Networks

    The internationalisation of Small and Medium Enterprises (SMEs) is a key challenge and of interest to policy makers, individual firms and researchers in Australia. SMEs significantly drive growth and economic development of countries due to their effects on both micro and macro economic indicators. A key trend in Australian SME...

    Provided By University of Sydney

  • White Papers // Aug 2010

    Exploring Accountability Relationships In The NFP Sector

    Accountability relationships in the NFP sector have been insufficiently explored. This paper uses submissions to an Australian Parliamentary enquiry to explore the attitude of the sector to accountability. Content analysis of submissions to the inquiry of the 2008 Australian Senate Standing Committee on Economics into the disclosure regimes for charities...

    Provided By University of Sydney

  • White Papers // Aug 2010

    The Impossibility Of Management Control Systems?

    While the research in Management Control Systems (MCS) continues to grow; the authors return to question the underpinnings of MCS. Starting from Anthony (1965) they argue that the rational approach to management control relies upon the dominant discourse in management built on a cybernetic view of systems with known outcomes....

    Provided By University of Sydney

  • White Papers // Aug 2010

    Applying Geometric Routing to Wireless Mesh Networks

    This paper records the process and results of this PhD work on applying geometric routing to Wireless Mesh Networks (WMNs). WMNs are the multi-hop networks that serve as the backbones for connecting the wireless LANs in a municipal or enterprise area. The nodes (so called mesh routers) in WMNs communicate...

    Provided By University of Sydney

  • White Papers // Jul 2010

    On the Information Propagation in Mobile Ad-Hoc Networks Using Epidemic Routing

    In this paper, the authors study information propagation in a 2D mobile ad-hoc network, where mobile nodes are randomly and independently distributed on a torus following a homogeneous Poisson process with a given density. Nodes in the network move following a random direction mobility model. A piece of information is...

    Provided By University of Sydney

  • White Papers // Jul 2010

    VLOCI: Using Distance Measurements to Improve the Accuracy of Location Coordinates in GPS-Equipped VANETs

    Many vehicles rely on the Global Positioning System (GPS) to compute their locations. The inaccuracy of GPS devices means sometimes vehicles believe they are located in different lanes or roads altogether. Vehicular Ad hoc NETworks (VANETs) allow vehicles to communicate with each other using wireless means and thus connect them...

    Provided By University of Sydney

  • White Papers // Jul 2010

    The Tax And Accounting Compliance Hurdles For Tongan Entrepreneurs In New Zealand

    Tax compliance and record keeping is challenging for many small businesses as they are generally less equipped compared with their larger corporate counterparts. For small Tongan businesses in New Zealand the challenge is even greater. Interviews with Tongan businesses in New Zealand reveal that many of the difficulties they face...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Corporate Sustainability Reporting Of Major Commercial Banks In Line With GRI: Bangladesh Evidence

    This paper examines the tendencies of sustainability reporting by major commercial banks in Bangladesh in comparison with global sustainability reporting indicators outlined in the GRI framework together with banks' predilection toward reporting sixteen GRI Financial Service Sector (FSS) specific performance indicators. Based on the GRI G3 guidelines, the authors investigated...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Do Culture And Governance Structure Influence CSR Reporting Quality: Evidence From China, India, Malaysia And The United Kingdom

    This paper provides preliminary findings on CSR disclosure practices in various reporting media used by 70 big corporations in China, India, Malaysia and the UK. It also investigates whether national culture, corporate governance and the existence of a CSR committee on the board influence the quality of CSR. Results show...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Accounting For Human Rights: Doxic Health And Safety Practices - The Accounting Lesson From ICL

    This paper is concerned with a specific human right - the right to work in a safe environment. It sets out a case for developing a new form of account of health and safety in any organisational setting. It draws upon the theoretical insights of Pierre Bourdieu taking inspiration from...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Post-Hofstede Diversity/Cultural Studies: What Contributions To Accounting Knowledge?

    Since Hofstede published his book, the consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. Bhimani (1999) critiqued their homogeneity and poor ability to enhance the authors' understanding of accounting. Knowledge claims articulated,...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Control In Inter Organizational Life Drawing On Mary Parker Folletts View To Illuminate Control Of Coopetitive Retailer-Suppliers Relationships In France

    The adoption of an inter-organizational perspective for the research in control has been praised by many scholars for more than ten years. The lack of interest of the research community to novel cooperative and coordinating inter-firms practices making it possible to effectively manage business processes which cut across legal and...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Complex Adaptive Systems And Interorganisational Relationships: An Exploration Of The Australian Residential Home Loan Industry

    This paper explores the evolution of management control mechanisms associated with an outsourcing business relationship. Adopting the control problem framework of Caglio & Ditillo (2008) and the control mechanisms described by Dekker (2004), it explores the dynamics of interorganisational control, seeking a deeper understanding of the emergence of control problems...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Assurance Of Australian Natural Resource Management

    This paper traces the challenges encountered in the development of an appropriate guidance for an Australian public sector organisation embarking on meeting its legislated responsibility of performing audits of natural resource management practices and performance (i.e., environmental audit). The evidence suggests that the development of such guidance is complex and...

    Provided By University of Sydney

  • White Papers // Jul 2010

    On the Information Propagation Speed in Mobile Vehicular Ad Hoc Networks

    In this paper, the authors study the information propagation speed in a 1D mobile ad hoc network formed by vehicles Poissonly distributed on a highway and travelling in the same direction but with random Gaussianly-distributed speeds, independent between vehicles. Assume that time is divided into time slots of equal length...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Stakeholder Pressure, Social Trust, Governance And The Disclosure Quality Of Environmental Information

    This paper studies the relationship between stakeholder pressure, social trust, corporate governance, and the environmental information disclosure quality of listed Chinese companies. The evidence shows that stakeholder pressure and corporate governance have a positive relationship with the disclosure quality of environmental information. Higher pressure from government and creditors, and better...

    Provided By University of Sydney

  • White Papers // Nov 2008

    Traffic Engineering and QoS Control Between Wireless DiffServ Domains Using PQ and LLQ

    Numerous recent studies have proven that traffic patterns generated by multimedia services are different from traditional poisson traffic. It has been shown that multimedia network traffic exhibits Long-Range Dependency (LRD) and self-similar characteristics. The area of wireless IP traffic modeling in terms of providing assured QoS to the end-user is...

    Provided By University of Sydney

  • White Papers // Feb 2011

    Evaluation of Three Vision Based Object Perception Methods for a Mobile Robot

    This paper addresses object perception applied to mobile robotics. Being able to perceive semantically meaningful objects in unstructured environments is a key capability in order to make robots suitable to per-form high-level tasks in home environments. However, finding a solution for this task is daunting: it requires the ability to...

    Provided By University of Sydney

  • White Papers // Jun 2009

    Modeling "Web of Trust" With Web 2.0

    Web of Trust is one of the recognized goals for Web 2.0. It aims to make it possible for the people to take responsibility for what they publish on the web, including organizations, businesses and individual users. These objectives, among others, drive most of the technologies and protocols recently standardized...

    Provided By University of Sydney

  • White Papers // Nov 2009

    Accelerating the Execution of Matrix Languages on the Cell Broadband Engine Architecture

    Matrix languages, including MATLAB and Octave, are established standards for applications in science and engineering. They provide interactive programming environments that are easy to use due to their scripting languages with matrix data types. Current implementations of matrix languages do not fully utilise high-performance, special-purpose chip architectures such as the...

    Provided By University of Sydney

  • White Papers // Apr 2011

    What Do Managers' Survey Responses Mean And What Affects Them? The Case Of Market Orientation And Firm Performance

    Using cross-sectional surveys to support proposals of causal sequences in theoretical models is problematic, especially when the surveys are of managers and performance is a dependent variable. The results of such surveys reveal more about managers' sensemaking processes than the actual processes, a rival causal theory that marketing potentially ignores....

    Provided By University of Sydney

  • White Papers // Sep 2008

    The Strength Of Strong Ties: Career Neworks In International Development Projects

    The role of networks in the international development project sector has been identified from the perspective of seller-buyer/client relationships. In this paper, the authors extend the exploration of such networks to include what they term as a career network in which external specialist consultants - independent of the supplier or...

    Provided By University of Sydney

  • White Papers // Aug 2008

    Interaction, Interacting And The Service Encounter

    This paper provides a research agenda which explicitly addresses the role of service encounters in business-to-business relationships. The authors contend that discussion of service in business-to-business interaction has tended to be implicit rather than explicit. There are notable exceptions, e.g. Yorke, 1990, Halinen, 1994 and ?ater, 2007, but these are...

    Provided By University of Sydney

  • White Papers // Aug 2010

    Ethnic Entrepreneurs In Australia: A Story Of Relationships And Networks

    The internationalisation of Small and Medium Enterprises (SMEs) is a key challenge and of interest to policy makers, individual firms and researchers in Australia. SMEs significantly drive growth and economic development of countries due to their effects on both micro and macro economic indicators. A key trend in Australian SME...

    Provided By University of Sydney

  • White Papers // Apr 2011

    Reducing Transmission Losses in Body Area Networks Using Variable TDMA Scheduling

    The authors consider a typical Body Area Network (BAN) setting in which sensor nodes send data to a common hub regularly on a TDMA basis, as defined by the emerging IEEE 802.15.6 BAN standard. They explore variable TDMA scheduling techniques that allow the order of transmissions within each TDMA round...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Stakeholder Pressure, Social Trust, Governance And The Disclosure Quality Of Environmental Information

    This paper studies the relationship between stakeholder pressure, social trust, corporate governance, and the environmental information disclosure quality of listed Chinese companies. The evidence shows that stakeholder pressure and corporate governance have a positive relationship with the disclosure quality of environmental information. Higher pressure from government and creditors, and better...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Indirect Policy Tools: Demand-Side Funding And Lessons To Be Learned: Early Childhood Education And Care

    This paper notes the increased use world wide of indirect tools of government policy and the growing international interest in government support for Early Childhood Education and Care (ECEC). It outlines the emergence of government support for childcare in Australia, noting in particular the shift in the 1990s to demand-side...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Performance Reporting In A Large Multi-Service Community Welfare Organisation

    Community Welfare Organisations (CWOs) perform an important role in society. Many develop large structures and command significant economic resources in order to undertake their work. While the literature shows a significant increase in the use of performance reporting by CWOs, scholars have noted that little is known about the processes...

    Provided By University of Sydney

  • White Papers // Jul 2010

    The Levers Of Control In The Boardroom

    The paper challenges agency and stewardship theories' straw person conceptions of human behaviour and discusses how the board of directors can use accounting and control systems to effectively moderate a realistic model of the CEO's behaviour. The paper uses a pragmatic approach in reconciling agency and stewardship theory. As well...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Accountability In Private Prisons? A Case Study Of The Effectiveness Of Dialogic Evaluation

    Privatization of public services has been the subject of considerable debate during the last thirty years. Critics of privatization have focused on lack of accountability and questionable measures of cost savings and operating efficiency. This paper explores the issue of accountability in a general sense by focusing on the program...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Building Schools For The Future: The Accountability Challenges Of Joint Ventures Between The Public And Private Sectors

    In 2003, the UK's Labour government launched the Building Schools for the Future (BSF) programme with ?45 billion to rebuild or refurbish every one of the 3,500 secondary schools in England between 2005-20. BSF is part of a wider capital strategy within the central government Department of Children, Schools and...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Transnational Capital Challenged By Local Capital: Lack Of Accountability And Black Hole Accounting Rule Privatisation In Nigeria

    With the inability of the Nigerian government in 2002 to service the country's debt of over US$30 billion, Nigeria needed an accord with its Western creditors (the Paris Club, the London Club, the World Bank and the IMF), in order to pave the way for debt reschedule talks. However, the...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Do Culture And Governance Structure Influence CSR Reporting Quality: Evidence From China, India, Malaysia And The United Kingdom

    This paper provides preliminary findings on CSR disclosure practices in various reporting media used by 70 big corporations in China, India, Malaysia and the UK. It also investigates whether national culture, corporate governance and the existence of a CSR committee on the board influence the quality of CSR. Results show...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Disclosures Strategies By Key Bodies In The Australian Mining Industry In Response To Climate Change: A Test Of Legitimacy Theory

    This paper explores how disclosure is used by key bodies in the Australian mining industry as a means to respond to the climate change and ensure their social license to operate. The paper utilises the legitimacy theory framework and uses a multi-case analysis to examine the disclosure practices via a...

    Provided By University of Sydney

  • White Papers // Jul 2010

    A Health(y) Image In The Post-Managerialist Age

    Concomitant with the intensification of private provision of public services, government purchasers are managing third party service providers' performance through accountability demands. As the excesses of New Public Management (NPM) are superseded by a post-NPM ethos, these purchasers are encouraged to soften those demands and 'Partner' with providers. However, the...

    Provided By University of Sydney

  • White Papers // Jul 2010

    The Roles Of Risk Management Technologies In The Public Sector

    Risk management technologies have become ever more ubiquitous in our societies, and propagators claim that they contribute to learning and effectiveness, which has been questioned in the audit literature. However, little is still known of what kind of roles these technologies perform in practice. Drawing on Actor-Network Theory, the paper...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Accounting For Human Rights: Doxic Health And Safety Practices - The Accounting Lesson From ICL

    This paper is concerned with a specific human right - the right to work in a safe environment. It sets out a case for developing a new form of account of health and safety in any organisational setting. It draws upon the theoretical insights of Pierre Bourdieu taking inspiration from...

    Provided By University of Sydney

  • White Papers // Jul 2010

    The Concept Of Accountability In The Pacific: The Case Of Tonga

    Tongan society today experiences a divide between traditional island communal ways of accountability and that of urban and individualistic accountability. This paper considers this divide and explains the problems and tensions that arise in the context of Tongan accounting practice in New Zealand. Tongan society is divided geographically with as...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Theoretical Perspectives On Corporate Narrative Disclosures: New Insights From Psychology, Sociology, And Critical Perspectives

    Theories from traditional finance (e.g. agency theory) are not suitable for impression management research as they are based on fundamental assumptions of manager and investor rationality. For the assumption that impression management results in capital misallocations to hold true requires alternative theoretical perspectives. This paper develops theoretical perspectives on corporate...

    Provided By University of Sydney

  • White Papers // Jul 2010

    CSR In Australian Credit Unions~ Decision-Making Process (Not)

    This paper provides a snapshot of the role that Corporate Social Responsibility (CSR) plays in the decision-making process within small regionally based credit unions. The findings are based on a qualitative analysis of semi-structured interviews with members of the management team of credit unions. The primary analysis tool utilised was...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Post-Hofstede Diversity/Cultural Studies: What Contributions To Accounting Knowledge?

    Since Hofstede published his book, the consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. Bhimani (1999) critiqued their homogeneity and poor ability to enhance the authors' understanding of accounting. Knowledge claims articulated,...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Sustainability Reporting By The Australian Commonwealth Public Sector

    This paper explores sustainability reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for social and environmental issues. The paper moves beyond existing theorisation for social and environmental reporting and adopts new institutional theory in order to assess the extent to which coercive,...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Critical Accounting Activism And The Public Sphere

    This paper explores the recent trends that have influenced how the authors understand modern accountability relationships. These relationships involve how corporations relate to their external stakeholders and other significant parties. A continuum of ideas is introduced to investigate these obligations and suggest some ways forward. In particular, liberal, communicative and...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Domesday Book As An Example Of Embryonic Weberian Administration In A Patrimonial State

    The way in which accounting plays a key part in the creation and maintenance of governmental power has recently become a source of enquiry for accounting researchers. Napier's (2006) survey of 30 years of historical accounting research identifies power, knowledge and government as one of the key themes of the...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Institutionalisation And Deinstitutionalisation Of Budget

    This paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the Cam-i to deinstitutionalise it since 1990. The paper focuses on the rhetoric. Paradoxically, the same arguments have been used to support the institutionalisation and the attempts to deinstitutionalise budgets. First, the...

    Provided By University of Sydney

  • White Papers // Feb 2010

    Strategy And Budgeting Alignment

    This paper seeks to gain an understanding of some of the processes of control that operate within organizations, especially those involved in parent-subsidiary relationship. It provides information about how a Telecommunications company is complementing and interacting budgeting and nonfinancial performance measures, aligning budgeting with strategy in a highly customer-driven environment....

    Provided By University of Sydney

  • White Papers // May 2010

    James Hardie & The Final Funding Agreement

    Using Doulglas and Wildavky's (1982) model of culture and risk, this paper documents the role of accounting in managing, mediating and facilitating the socialisation of the risks surrounding asbestos litigation payments in Australia. James Hardie Industries NV, the parent of former asbestos manufacturing subsidiaries in Australia, enlisted various legal arrangements...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Water Management In Australia. Progressing Towards Institutionalisation In 2009

    This paper questions the motivations to develop approaches to controlling water usage within large water consuming organisations and whether those approaches were institutionalised. Semi structured interviews have been undertaken within 7 large food and beverage producing organisations operating in Sydney, Australia. Several distinct institutional pressures were driving a diversity water...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Money Grows On Trees

    The purpose of this paper is to introduce the thought of sociologist Georg Simmel on money to the critical and social accounting community and use it to analyse the relationships between accounting, accountability and money. Exegesis of one of Simmel's major works, The Philosophy of Money from the perspective of...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Greenhouse Gas Reporting And The Carbon Disclosure Project

    This paper explores the voluntary disclosure of climate change-related information by global energy companies responding to the Carbon Disclosure Project (CDP), and examines the use of the GreenHouse Gas (GHG) Protocol as a reporting model. Findings indicate that the many and varied voluntary disclosure regimes that are used by companies...

    Provided By University of Sydney

  • White Papers // Aug 2010

    Exploring Accountability Relationships In The NFP Sector

    Accountability relationships in the NFP sector have been insufficiently explored. This paper uses submissions to an Australian Parliamentary enquiry to explore the attitude of the sector to accountability. Content analysis of submissions to the inquiry of the 2008 Australian Senate Standing Committee on Economics into the disclosure regimes for charities...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Thinking Of Social And Environmental Accounting In Malaysia: Educators Insight

    Accounting practitioners and accounting educators could play important roles in the development of Social and Environmental Accounting and Reporting (SEAR) in Malaysia. The purpose of the paper is to explore accounting educators' perception and insight of Social and Environmental Accounting (SEA) in Malaysia. The paper utilises a mixed methods approach...

    Provided By University of Sydney

  • White Papers // Jul 2010

    The Accounting Imprints Of Strategic Change, Actor-Network Theory In Management Accounting

    This paper critically examines the ability of Actor-Network Theory (ANT) to highlight the supposed constitutive role of Management Accounting (MA) in strategic change. The authors review contemporary management accounting literature and compare ANT to other lines of practice theory and traditional contingency theory in studying strategising in organisations. The main...

    Provided By University of Sydney

  • White Papers // Jul 2010

    Sustainability In An Australian University: Staff Perceptions

    The last two decades witnessed a surge of research into sustainability, in particular, Corporate Social Responsibility (CSR) reporting. The foci were on the motivations, characteristics, formats and contents of sustainability reporting (Ullmann 1985, Gray et al. 1995a, Deegan et al. 2000, 2002). There has been less research that examines sustainability...

    Provided By University of Sydney

  • White Papers // Feb 2010

    Successful Promotion Or Segregation From Partnership? The "Post-Senior Manager" Position And Womens Careers In Public Accounting

    Historically public accounting careers have been "Up or out" with progression from staff-senior-manager-senior manager-partner. Recent AICPA data suggests senior managers are increasingly promoted to non-equity "Director/principle" positions rather than to partner (AICPA, 2006). Further, this career path appears to be disproportionately occurring for women. This survey of the membership of...

    Provided By University of Sydney

  • White Papers // May 2012

    Global SMEs' Strategy

    In developed countries the number of SMEs vastly exceeds the number of MNCs. An important share of SMEs are somehow linked to MNCs - but the impression prevails, that SMEs are in a subordinate position and certainly do not have a global strategy. The authors argue, however, that there should...

    Provided By University of Sydney