Corporate governance : some key challenges and opportunities for accounting researchers

The focus on corporate governance has grown exponentially over the last decade. As evidenced by the increasing number of codes of best practice developed by leading international bodies such as the OECD, the Commonwealth and CalPERS (refer Demirag et al. (2000) for a fuller list of publications), corporate governance reform has now become a key global issue. Not only do factors such as the increasing globalisation of financial markets, the growth in multinational corporations and regional economic developments motivate the need for good corporate governance, but the recent spate of large corporate collapses such as Enron and WorldCom in the United States and HIH Insurance in Australia clearly signal the urgency for significant improvements in corporate accountability and reporting.

NGO's use of the media to create changes in corporate activities and accountabilities : evidence from a developing country

This paper investigates how social and environmental NGOs use the news media to create changes in the operations and associated accountabilities of multinational companies operating in, or sourcing products from, a developing country. In this research, we explicitly seek the views of senior officers from global and local NGOs operating in Bangladesh, as well as the views of journalists from major global and local news media organisations. Our results show that social and environmental NGOs strategically use the news media to effect change in the operating and disclosure policies pertaining to corporate labour practices. More particularly, both the NGOs and the news media representatives stated that NGOs would be relatively powerless to create change without media coverage. Our results also show that the media agenda has been responsible for creating improvements in working condition within Bangladesh, but further improvements are necessary. This is the first known study to specifically address the joint role of NGOs and the news media in creating changes in the social and environmental operating and disclosure practices of organisations operating in developing countries.

Media pressures and corporate disclosure of social responsibility performance : a case study of two global clothing and sports retail companies

This paper investigates the social and environmental disclosure practices of two large multi-national companies, specifically Nike and Hennes and Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those issues attracting the greatest amount of negative media attention, corporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries – the issue attracting the greatest amount of negative media attention for the companies in question.

Management framework for corporate telecommunication and data centre information security

Network security, particularly Internet security, is at the forefront of business and government networks. This research has discovered weaknesses in current professional practice, particularly in mitigation strategies to reduce the impacts of security violations in corporate telecommunications and data centres. The importance of integrating security policies, processes and operational practice is demonstrated. Leadership models and innovation mechanisms best suited to improved security design are also identified.

Integrated advertising and sponsorship in corporate marketing through televised sport

To determine how integrated TV advertising and event sponsorship should be managed, a theoretical framework derived from exploratory research was validated by 16 experts and used in 12 case studies. The research identified the key techniques that led to increased corporate sales - 4 key campaign steps and four key objectives with necessary performance measures,

Institutional effects of corporate planning : the case of Australian universities

This thesis presents a longitudinal analysis of the strategic behaviour of Australian universities between 1993 and 2000. The findings suggest that Australian universities enunciate similar goals and objectives in their strategic planning, and that the activities of universities are largely determined by the patterns of activities undertaken in previous years. The empirical evidence suggests there is only a small amount of differentiation in the activities of Australian universities, despite a Government policy platform that identified institutional diversity as a primary goal.