Does the use of computer assisted learning packages improve performance in accounting?

This study examines the factors affecting student performance in an undergraduate financial accounting course, utilising Computer Assisted Learning (CAL). Multiple regression analysis on student performance shows that positive perceptions of the usefulness of CAL significantly influenced performance. It was also found that International students had significantly poorer performance than local students. This result may be attributed to transitional problems experienced by these students, given their different pathways to university study Prior studies of accounting and computing at secondary school level, together with gender, were not significant influences on performance. The results have implications for accounting educators utilising CAL in courses as a means of improving students understanding of accounting concepts and as a means of providing efficient and effective educational instruction to maximise learning outcomes in accounting.

Person-organization congruence of high performance values in Australian universities

This study explores the applicability of the personal and organizational value clusters identified by Abbott, White & Charles, (2005) employing the McDonald & Gandz (1991) list of values to university settings. It examines the personal values of business students in two universities, their perception ofthe organizational values important to their university, and measures the extent to which the personal and organizational values are consistent with 'High Performance Work Systems '. Results provide support for individual and organizational values factors similar to those found by Finegan, (2000) and Abbott et al. (2005) and consistent with Schwartz s (1992) an-cultural values hierarchy. While usiness/commerce students rated their personal values as consistent with HPWS and the major pan-cultural values, this did not match their perception of the organizations' values. The implications of personal-organizational value incongruence on motivation, satisfaction, organizational commitment and effectiveness are discussed.

Environmental reporting initiatives: towards triple-bottom line reporting or the intergration of financial and environmental performance

This objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of the top 500 firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives(GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, and drawing heavily on the research of Gamble et al (1995), the study compared 425 annual reports over a two year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.

Internal social performance motivators

The growth in research and writing on social reporting over recent years has seen an overwhelming focus on the external reporting of social performance measures. A remaining gap in our knowledge relates to what motivates managers to make socially aware decisions. This project identified relevant factors that guide decision-making in a firm that publishes audited social responsibility reports.

Decades of research efforts to link economic and environmental performance: still data in search of a theory?

With the proliferation of social investment vehicles, stakeholders, particularly investors, are increasingly aware of the relationship between economic, social and environmental performance, and disclosure to external parties. This is particularly evident in The Securities and Exchange Commission's Environmental Disclosure Rules. The thesis of this paper is that, after three decades of academic and professional research efforts, there are still no firm proactive guidelines to firmly link the financial performance with environmental and social performance. The purpose of this paper is to revisit empirical research efforts spanning three decades in order to delineate potential links that may assist in systematic, comparable reporting

Short-run performance of recent Australian on-market share buy-back announcements

Share buy-backs (or share repurchases) have become increasingly popular among Australian companies during the recent times. One of the aims of share buy-back is to increase the shareholders' wealth by increasing the market price of company shares. While there are several ways of buying backs shares, on-market buy-backs is the most popular method of share repurchase in Australia. Australian listed companies have announced more than two hundred on-market share buy-backs over the past three years. The aim of this paper is to examine the short-run market performance of these recent on-market buy-back announcements.

Short-term effect of on-market buy-back announcements on the share price is an issue, which is theoretically interesting and practically important. Buy-back announcements are believed to convey a signal to the market (i.e., signalling effect). If the market considers this signal positively, the short-run price of the shares would increase. If the signal were considered negatively, the short-run price of shares would decrease. If there is no signalling content or the signal is neutral the price would remain the same. In this study, signalling effect of share buy-back announcements is empirically examined using most recent Australian data. The total population of on-market buy-back announcements that have been lodged with Australian Stock Exchange by Australian listed companies during the period from 1 January 2000 to 10 March 2003 are included in this study. The abnormal market return over the short-run (announcement day and 10 trading days centred on the announcement date) is examined using the All Ordinaries Accumulation Index as the reference portfolio. The daily abnormal returns (AR) and cumulative abnormal returns (CAR) during the event period are computed. The results indicate that the Australian market generally positively reacts to on-market buy-back announcements.

Aligning marketing strategy and marketing implementation for marketing performance

The purpose of this paper is to examine the differences between “pure” and “mixed” marketing strategies in terms of implementation practices and performance. The strategies compared use the Miles and Snow (1978) typology to develop Pure Prospectors, Pure Defenders, Reactors and Mixed strategies the latter strategy type being similar to Analysers.

Previous strategy type implementation research has used debatable strategy classification methodologies and has not isolated “pure” marketing strategies. The purpose of this paper is to clearly identify and separate “pure” marketing strategies from “mixed” strategies.

In terms of strategy implementation a key finding was that the Miles and Snow implementation recommendations made in the 1970’s no longer appear to be appropriate in the 2000’s This appears to be the case because no need to align human resource practices and organisational structure with strategy was apparent in our findings.

In terms of strategy performance differences a key finding was that Pure Prospectors outperformed Reactor strategies in terms of new markets, sales growth, new products and market share. However, the financial costs of investing in new markets and new products undertaken by the aggressive Pure Prospector strategies results in only similar ROI performance to other strategies. This is consistent with the concept of performance equifinality.

An examination on the performance of MML causal induction

This paper presents an examination report on the performance of the improved MML based causal model discovery algorithm. In this paper, We firstly describe our improvement to the causal discovery algorithm which introduces a new encoding scheme for measuring the cost of describing the causal structure. Stiring function is also applied to further simplify the computational complexity and thus works more efficiently. It is followed by a detailed examination report on the performance of our improved discovery algorithm. The experimental results of the current version of the discovery system show that: (l) the current version is capable of discovering what discovered by previous system; (2) current system is capable of discovering more complicated causal networks with large number of variables; (3) the new version works more efficiently compared with the previous version in terms of time complexity.

Comparative academic performance of lifelong learners in engineering and technology

The engineering-technologist degree is an important element of continuing engineering education for many members of the engineering workforce. This paper reports on the study of close to 9000 unit enrolments to gain an objective understanding of the withdrawal, persistence, and academic-performance characteristics of both engineering-technologist and professional-engineering students.

Performance analysis of algorithms for frequent pattern generation

Data mining refers to extracting or "mining" knowledge from large amounts of data. It is also called a method of "knowledge presentation" where visualization and knowledge representation techniques are used to present the mined knowledge to the user. Efficient algorithms to mine frequent patterns are crucial to many tasks in data mining. Since the Apriori algorithm was proposed in 1994, there have been several methods proposed to improve its performance. However, most still adopt its candidate set generation-and-test approach. In addition, many methods do not generate all frequent patterns, making them inadequate to derive association rules. The Pattern Decomposition (PD) algorithm that can significantly reduce the size of the dataset on each pass makes it more efficient to mine all frequent patterns in a large dataset. This algorithm avoids the costly process of candidate set generation and saves a large amount of counting time to evaluate support with reduced datasets. In this paper, some existing frequent pattern generation algorithms are explored and their comparisons are discussed. The results show that the PD algorithm outperforms an improved version of Apriori named Direct Count of candidates & Prune transactions (DCP) by one order of magnitude and is faster than an improved FP-tree named as Predictive Item Pruning (PIP). Further, PD is also more scalable than both DCP and PIP.

Marketing readiness of websites and organisational performance in Australia and New Zealand: a discussion of pre-test findings

The Web played a role in the burst of economic activity that occurred in the late 1990s that saw company values dramatically rise and fall, business and government processes reshaped, traditional marketing media challenged, and much written concerning the benefits to customers from the adoption of what was initially termed e-commerce. Initial empirical studies of Australian and New Zealand business and government use of the Web found that while the Web was used for marketing communication, it was not as favoured as trade press reports suggested as a marketing transaction channel, nor for relationship management. This paper, which reports the findings of a pre-test of the self-administered online questionnaire stage of a three-phase study, suggests that little has changed in organisational use of the Web in Australia and New Zealand since the late 1990s, even among high network traffic organisations. The pre-test findings reported do not present a clear picture concerning the influence of strategic use of traditional and online marketing mix elements on organisational performance. Analysis employing a Marketing Readiness of Website Indicator (MRWI) content analysis tool is shown not to predict organisational performance as hypothesised.