Determinants of corporate capital structure: a comparison of public and private firms

 This thesis investigates how capital structure decisions of private and public firms in the UK differ in regards to their ownership structure, information asymmetry (proxied by audit quality) and access to debt capital.

Behind the headlines : an analysis of Australian Commonwealth, State and Territory budget balance numbers

The introduction of accrual accounting principles for government reporting in recent years has been complicated by the presence of two alternative financial reporting frameworks, the Government Finance Statistics (GFS) framework and the Australian professional accounting standard rules. This paper presents the findings from a study of the 2004-05 and 2005-06 annual budgets prepared by the Australian Commonwealth government and the governments of the six Australian States and the two Australian Territories. The study examined the basis for the budget balance numbers (government surplus or deficit) headlined in the budgets of each of the nine governments over the two year period. Findings indicate the adoption of varying measurement bases and a resultant lack of inter-governmental and inter temporal comparability. A number of departures from the measurements
prescribed in the reporting frameworks were also observed.

Stakeholder and gender characteristics of mining and energy IPO boards of directors

The mining and energy sectors are particularly publicly sensitive sectors and subject to a high degree of public scrutiny. Evan and Freeman (1993) suggest that such public scrutiny needs may be better met by having direct public stakeholder representation on the board of directors. Similarly, Bilimoria (2000) argues a strong commercial case for engaging women on boards. This paper investigates the number and proportion of non equity holding public stakeholder directors and the number and proportion of women directors on the boards of Australian mining and energy company initial public offerings (IPOs) and reports a paucity of public stakeholder directors and also a low proportional female representation on such IPO boards.

Cooperative inquiry in a business school : scope, process and dimensions

The presentation will describe a cooperative inquiry project being undertaken within the School of Management and Marketing, Faculty of Business and Law. This project involves both HRM and Management academics and was commenced in February 2008 with the broad aim of developing an ongoing teaching and learning dialogue within these discipline areas to enhance teaching and learning.
The project is also aimed at enabling individuals and unit teams to develop and pursue their own priorities in teaching and learning and align these with the goals and objectives of the Faculty and University.
In the presentation we will describe the scope, nature and methods of the inquiry and the outcomes of the project to date. One major outcome to date has been a comprehensive review of all the units within the HRM and Management majors. This review has, in turn, lead to the initiation of four further projects.
These include an activity to benchmark the School’s HRM and Management units against universities in Australia and overseas; a literature review entitled ‘Linking practice, research and the scholarship of teaching’; a project that seeks to integrate individual and institutional needs; and an action research project to capture the process of change within the Management and HRM team. These four projects will be described briefly in the presentation.

Evolving concepts of leadership and influence in 21st century networking organisations

[No Abstract]

Community school teacher education and the construction of pedagogical discourse in Papua New Guinea

Pedagogical discourse in Papua New Guinea (PNG) community schooling is mediated by a western styles education. The daily administration and organisation of school activity, graded teaching and learning, subject selection, content boundaries, teaching and assessment methods are all patterned after western schooling. This educational settlement is part of a legacy of German, British and Australian government and non-government colonialism that officially came to an end in 1975. Given the colonial heritage of schooling in PNG, this study is interested in exploring particular aspects of the degree of mutuality between local discourses and the discourses of a western styled pedagogy in post-colonial times, for the purpose of better informing community school teacher education practices. This research takes place at and in the vicinity of Madang Teachers College, a pre-service community school teachers college on the north coast of Papua New Guinea. The research was carried out in the context of the researcher’s employment as a contract lecturer in the English language Department between 1991-1993. As an in-situ study it was influenced by the roles of different participants and the circumstances in which data was gathered and constituted, data which was compatible with participants commitments to community school teacher education and community school teaching and learning. In the exploration of specific pedagogic practices different qualitative research approaches and perspectives were brought to bear in ways best suited to the circumstances of the practice. In this way analytical foci were more dictated by circumstances rather by design. The analytical approach is both a hermeneutic one where participants’ activities are ‘read like texts’, where what is said or written is interpreted against the background of other informing contexts and texts, to better understand how understandings and meanings are produced and circulated; and also a phenomenological one where participants’ perspectives are sought to better understand how pedagogical discursive formations are assimilated with the ‘self’. The effect of shifting between these approaches throughout the study is to build up a sense of co-authorship between researcher and participants in relation to particular aspects of the research. The research explores particular sites where pedagogic discourse is produced, re-produced, distributed, articulated, consumed and contested, and in doing so seeks to better understand what counts as pedagogical discourse. These are sites that are largely unexplored in these terms, in the academic literature on teacher education and community schooling in PNG. As such, they represent gaps in what is documented and understood about the nature of post-colonial pedagogy and teacher training. The first site is a grade two community school class involved in the teaching and early learning of English as the ‘official’ language of instruction. Here local discourses of solidarity and agreement are seen to be mobilised to make meaningful, what are for the teacher and children moments in their construction as post-colonial subjects. What in instructional terms may be seen as an English language lesson becomes, in the light of the research perspectives used, an exercise in the structuring of new social identities, relations and knowings, problematising autonomous views of teaching and learning. The second site explores this issue of autonomous (decontextualised) teaching and learning through an investigation of student teachers’ epistemological contextualisations of knowledge, teaching and learning. What is examined is the way such orientations are constructed in terms of ‘traditional’ and ‘modern’ epistemological and pedagogical alignments, and, in terms of differently conceived notions of community, in a problematisation of the notion of community schooling. The third and fourth sites examine reflective accounts of student teachers’ pedagogic practices, understandings and subjectivities as they confront the moral and political economies and cultural politics of schooling in School Experiences and Practicum contexts, and show how dominant behaviourist and ‘rational/autonomous’ conceptions of what counts as teaching and learning are problematised in the way some students teachers draw upon wider social discourses to construct a dialogue with learners. The final site is a return to the community school where the discourse of school reports through which teachers, children and parents are constructed as particular subjects of schooling, are explored. Here teachers report children’s progress over a four year period and parents write back in conforming, confronting and contesting ways, in the midst of the ongoing enculturation of their children. In this milieu, schooling is shown to be a provider of differentiated social qualifications rather than a socially just and relevant education. Each of the above-mentioned studies form part of a research and pedagogic interest in understanding the ‘disciplining’ effects of schooling upon teacher education, the particular consequences of those effects, what is embraces, resisted and hidden. Each of the above sites is informed by various ‘intertexts’. The use of intertexts is designed to provide a multiplicity of views, actions and voices while enhancing the process of cross-cultural reading through contextualising the studies in ways that reveal knowledges and practices which are often excluded in more conventional accounts of teaching and learning. This research represents a journey, but not an aimless one. It is one which reads the ideological messages of coherence, impartiality and moral soundness of western pedagogical discourse against the school experiences of student-teachers, teachers, children and parents, in post-colonial Papua New Guinea, and finds them lacking.

Exploring the dynamics of accountability relationships : a grounded theory approach

Examines accountability relationships within the organisational context of a local council. Results indicate that accountability is an intensely personal, complex, and context-bound phenomenon. A framework of accountability is suggested, linking the context and characteristics of accountability relationships with particular cognitive and emotive accountability outcomes.

Financial and non-financial determinants of delisting and emergence from rehabilitation

The objective of this thesis was to derive two models: the first, to predict which companies on the Stock Exchange of Thailand would join the Companies Under Rehabilitation (REHABCO) sector; and the second to predict which companies in the REHABCO sector would go on to be delisted from there.

Study of culture and organisational change at a TAFE Institute

Barton Institute of Technical and Further Education, a metropolitan Victorian TAFE institute was chosen for the case study. The research methodology included designing and administering a survey and selecting a number of performance indicators.

PSASB : constructing regulatory space for accounting change

This study applies the "regulatory space" construct, in concert with the notion of a "logic of appropriateness", to examine the role of the organised accounting profession in expanding and enhancing the domain of accrual accounting to Australian public sector financial reporting, through the advent, operations and output of the PSASB as its participant in regulatory space.

Community of practice and the wider organisation : a multi-faceted KM framework

A conceptual knowledge management (KM) framework was developed and tested. The social bond combined with the expertise of a Community of Practice (CoP) constitutes a bottom-up aproach to KM, at the same time influencing top-down KM efforts by managers. A successful feedback loop between CoP and Management assists in establishing a collaborative and integrated top-down/bottom-up KM strategy.

A hermeneutic phenomenological investigation of business and IT alignment

The maximum potential potential alignment between business and IT is constrained by the mutually interacting factors of communications, shared understanding, trust, use of an appropriately scaled project and risk management methodology, distributed business ownership of all its processes and a pervasive IT ownership of every technology-enables business process.

Expanding the horizons of accounting education : incorporating social and critical perspectives

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined. The pedagogy draws on the integration of humanistic and formative education (principally based on Gramscian and Freirean approaches) and deep and elaborative learning. Two key aspects of curriculum and pedagogy are analysed. First, a curriculum based on a broad conception of accounting and accountability as power-laden social processes, drawing on a range of research literature. Second, the adoption of an authentic, supportive, and collegial team teaching approach. Students’ feedback relating to identified issues is presented. The paper contributes to the renewal of the social and ethical worth of accounting education, concluding that deep accounting educational change encompasses both the content and practice of classroom activity and changes in the self-consciousness of staff and students.