Purpose The purpose of this paper is to examine how a risk management committee (RMC), as newly evolving sub‐committee the board directors, functions key governance support mechanism in oversight an organisation's strategies, policies and processes. However, empirical evidence on factors associated with existence type RMCs remains scant. Design/methodology/approach Using agency theory perspective, study investigates association between such proportion non‐executive Chief Executive Officer...

Abstract A review of the marketing and accounting literatures has revealed that to date no previous study examined intersection pertinent Customer Accounting (CA). This paper provides a synthesis these two by exploring potential CA. It updates recent achievements in CA literature from an perspective explores nature based measures pertaining customer management. appears there is considerable for accountants draw on points focus raised further advance focused performance. Keywords: CUSTOMER...

Abstract This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) their ethical evaluations behavioural intentions. Respondents indicate that evaluation the seriousness conflict is affected by perceived standard conduct peers, personal orientation, extent ethics education at university, gender. ECAs’ a senior colleague's unethical behaviour support peers. In terms willingness to contact accounting professional bodies for advice,...

According to Economist Intelligence Unit (Economist Limited and SAS, 2008), risk management failure is one of the major triggers recent global financial crisis. Enterprise (ERM), an organisation wide process which identifies potential adverse events provides strategies manage risks, has been suggested as approach combat volume complexities risks faced by today's organisations (see, for example, Beasley et al., 2009). Despite emphasis given Australian Securities Exchange (ASX), there scant...

This study assesses the effects of mentoring and organisational ethical climate (OEC) on professional commitment (PC) early career accountants (ECAs) (i.e. accounting graduate recruits with three or less years working experience). The empirical data are based a questionnaire survey from 86 ECAs in Australian public firms, hypothesis testing utilises partial least squares analysis. Our results indicate when development style is adopted there greater as well PC. By contrast, social support has...

Work-integrated Learning (WIL) can be a vehicle for the development of students' work-ready skills. This paper presents views undergraduate business students and academics about role perceived importance skills in curriculum WIL activities enabling A total 50 24 from number faculties across university participated. While both agree that combination on off campus are most effective developing skills, hold different to including specific such as project planning. These findings have...

Purpose The purpose of this paper is to advance a set criteria for appraising the merits alternative options financing common property capital expenditure in multi‐owned housing (MOH) complexes and then draw on conceptual framework determine which mode funding preferable. Design/methodology/approach A priori reasoning has been provided pursue study's objective. Findings Sinking funds represent preferred approach MOH schemes special levies are least approach. Research limitations/implications...

In the context of accounting, hospitality, and marketing literatures, this article explores potential applying novel customer accounting methodologies to hotel management. A review literature has revealed little consideration given beyond allocating costs differentially across customers. The restricted nature approach is highlighted by considering differences in patrons’ purchasing patterns occurring subsequent purchase accommodation. Attention also drawn minimal degree which commentaries...

The authors examined whether accounting students' propensity to whistle-blow differed between those instructed through a web-based teaching module and exposed traditional in-class textbook-focused approach. A total of 156 students from second-year financial course participated in the study. Ninety utilized whereas 66 were approach based on ethical problems presented textbook. Subsequently, when with whistle-blowing situation, it was found that ethics instruction more likely than textbook

Sponsorship represents a unique component of an organisation's integrated marketing strategy. There is increasing pressure from senior management to account for the contribution made by sponsorship firm performance. This study examines nature performance measurement systems (PMS) and antecedents’ factors that may contribute its effectiveness. An empirical conducted using survey data collected 57 public companies in Australia. The results show support adoption formal comprising financial...

This study examines the use of intuition in sponsorship decision-making and seeks to identify factors affecting intuition’s process. Findings support view that plays an important role decision-making. Support is also provided for expectation large organisations with more formalised processes less intuitively based. Furthermore, place high importance on a trusting relationship when entering into arrangement relatively levels intuition. An association was found between three aspects risk...

This study provides some empirical evidence of the relationship between face‐to‐face contact for accounting students by comparing their performance with attendance at tutorials. Previous research has shown that there was no significant difference in students, measured results, who attended tutorials and lectures those did not. Internal had outscored not attend suggests does explain performance. Consistent previous studies, we posit have a greater possibility scoring higher mean average grade...

Purpose With an increased focus on the need for higher levels of accountability and transparency in public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism facilitating accountability. This also investigate changing role sector accountant process, specifically focusing Australian local government sector. Design/methodology/approach The authors used mail survey across two time periods, 2009 2017, analyse accountants NFR practices....

Purpose: The purpose of this paper is to provide a description an innovative web-based ethics module that was designed integrate education across four accounting courses over two years (second and third year courses) in large Australian tertiary institution. Approach: approach taken designing the base foundations on Rest’s (1976) ethical behavior model with adoption longitudinal coverage financial reporting issues. Practical Implications: key objectives are improve students’ awareness...