A survey of management accounting practices in South Africa

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of most of the management accounting practices advocated in management accounting literature, in the sampled firms. Modern management accounting techniques such as activity based costing and balanced scorecard type performance measures are used together with the traditional management techniques such as budgeting and standard costing. Further, our survey revealed a significant change occurring in management accounting practices in South Africa in recent years. Such a change is mainly attributed to the opening up of the South African economy in the early 1990s.

The global corporate curriculum and the young cyberflâneur as global citizen

Contents: Introduction: youth, mobility, and identity / Nadine Dolby and Fazal Rizvi -- New times, new identities -- The global corporate curriculum and the young cyberfleneur as global citizen / Jane Kenway and Elizabeth Bullen -- Shoot the elephant: antagonistic identities, neo-marxist nostalgia, and the remorselessly vanishing past / Cameron McCarthy and Jennifer Logue -- New textual worlds: young people and computer games / Catherine Beavis -- Diasporic youth: rethinking borders and boundaries in the new modernity -- Consuming difference: stylish hybridity, diasporic identity, and the politics of culture / Michael Giardina -- Diasporan moves: African Canadian youth and identity formation / Jennifer Kelly -- Popular culture and recognition: narratives of youth and Latinidad / Angharad Valdivia -- Mobile students in liquid modernity: negotiating the politics of transnational identities / Parlo Singh and Catherine Doherty -- Youth and the global context: transforming us where we live -- The children of liberalization: youth agency and globalization in India / Ritty Lukose -- Youth cultures of consumption in Johannesburg / Sarah Nuttall -- Identities for neoliberal times: constructing enterprising selves in an American suburb / Peter Demerath and Jill Lynch -- Disciplining "Generation M": the paradox of creating a "local" national identity in an era of "global" flows / Aaron Koh -- Marginalization, identity formation, and empowerment: youth's struggles for self and social justice / David Quijada.

A study of social responsibility of Sri Lankan immigrant entrepreneurs in Australia

Increasing globalisation, technological advancement and migration waves in the last few decades have changed the look of many advanced countries to be more cosmopolitan and Australia is no exception. The number of South Asian migrants in Australia is steadily increasing. Among the South Asians, there are 31,482 Sri Lankans in the state of Victoria and the majority of them are entrepreneurs. Social responsibility perceptions and practices of these entrepreneurs have not been researched. The study aims to fill this gap by undertaking a triangulation method to investigate the social responsibility perceptions and practices of these entrepreneurs and identify whether or not they are influenced by home country contextual factors, specifically national culture, and business environment. The study is a work in progress and the survey will be undertaken in the second quarter of the year. Socially responsible businesses have the potential to promote an overall approach to quality and sustainable development as they can have positive impacts not only on their own businesses but also on the community and the environment in which they operate. This study is thus significant as it will deliver economic, social and environmental benefits to Australia.

Corporate social responsibility : a resource-based view of the firm

This paper reviews the application of the corporate social responsibility (CSR) as an intangible dynamic resource, its application in the formulation of marketing strategies and its association with business performance, using the theoretical framework of resource-based view of the firm (RBV). The study aims to address the control and governance of the application of the CSR with respect to self-control and regulatory control of corporate compliance. A model of CSR is suggested that represents the predictors of the construct (CSR) to facilitate the test of its usefulness in explaining the extent to which organisations may choose to be socially responsible.

Bureaucratic, corporate/market and network governance : shifting spaces for gender equity in education

Education as a field of policy, research and practice has been reconfigured over four decades by economic, social and cultural globalization in conjuncture with neoliberal policies premised upon markets and new managerialism. One effect has been shifting boundaries between, and understandings of what constitutes the public and the private with regard to the role of the state vis-á-vis the formation of gendered subjectivities and civil society and the gendering of public– private relations in and between family and work. Drawing on feminist readings of Bourdieu and critical policy sociology, I consider the implications of a move from bureaucratic educational governance framed by state welfarism to corporate or market governance framed by the post-welfare state, and consider whether particular constructions of globalization and corporate/market governance lead to network governance. Network governance, it is argued, is premised on new forms of sociality and institutional reconfigurations of knowledge-based economies and a spatialized state that coordinates rather than regulates multiple public– private providers. The question is how each mode of governance frames various possibilities and problems for gender equity in education.

Why do young women drop out of sport and physical activity? A social ecological approach

This study explored significant individual, social, and environmental factors and how they interact to influence participation in physical activity for adolescent young women. These factors were explored at two transitional life stages: from primary to secondary school and from middle to upper years at secondary school. Ten focus groups with young women and 10 interviews with teachers were conducted and multiple, interrelated themes emerged. Our findings indicated that there are a number of strategies that could be undertaken to increase the participation of young women in physical activity. These include: (1) enhancing intrinsic motivation for sport and physical activity; (2) appealing to young women’s need for socialising through opportunities for informal physical activity; (3) educating parents about the benefits of sport and physical activity; (4) overcoming gender stereotypes about what is acceptable behaviour for young women; (5) improving physical education teachers’ understanding of gender issues and motivating less physically active students; (6) the provision of accessible sport and physical activity facilities, programs, and services in schools; and (7) prioritorisation of sport and physical activity in the school curriculum. These strategies are not ‘quick fixes’, but rather require a whole-ofcommunity approach and, in some cases, a reorientation of societal values.

Consideration of corporate social orientation in managing sport organisations' internal stakeholders

Increasing pressure from the public has raised the expectations on corporations to be better citizens of their communities and society as a whole (Bennet 2002; Carroll 1999; Epstein 1989; Van Marrewijk 2003; Wood 1991). As a result, corporations have engaged in corporate social responsibility efforts with most of the subsequent research focused on its impact on consumer response (e.g., attitudes, behaviours, etc.) (Bhattacharya & Sen 2001, 2004; Porter & Kramer 2002). Similarly, research interest on corporate social responsibility in the sport industry has risen, yet no research studies have explored the influence and perceptions about corporate social responsibility of important internal constituents (employees and volunteers) of sport organisations. Particular interest would be in uncovering what employees and volunteers specifically believe are important among CSR elements (ethical, discretionary, legal, economic) and what impact a sense of 'shared CSR values' with the respective sport organisation would have on employee and volunteer response. Will understanding how shared social values influence organisational commitment provide insight on recruitment, retention and/or development strategies of employees and volunteers? Further, assessing any difference in sensemaking between these two groups would be of additional value to this line of enquiry, as the perceptions of the organisation are understood as "tantamount to reality, since organisations are social constructions made up of and acting in accordance with shared perceptions," (Brickson 2007, p. 865) particularly those of employees and volunteers of sport organisations. With increasing academic and industry interest of corporate social responsibility in sport and to address the obvious gap on CSR and employees and volunteers in the literature, the present study will explore how CSR impacts internal constituents (employees and volunteers) of sport organisations. Specifically, the main purpose of the present study is to assess the level of perceived shared values as they related to CSR (measured as corporate social orientation) between employees- organisation and volunteers- organisation. Further, the influence of the level of perceived shared corporate social orientation (CSO) on organisational identification will be evaluated in the context of a proposed model, which includes the relationship of perceived shared corporate social orientation>organisational identification> attitudinal and behavioural outcomes (i.e., commitment, satisfaction, and organisational behaviour). Using a sample of employees and volunteers of a sport organisation, the respondents will be asked to complete an online survey composed of demographic items, the corporate social orientation scale, and items that measure organisational identification, value commitment, job/ volunteer satisfaction, and organisational citizenship behaviours. Discussion of how other stakeholder (e.g., sponsors, consumers, etc.) perceptions on CSR potentially impacts the model and outcomes (e.g., corporate reputation, consumer behaviour) will be addressed. Analyses and results will support discussion and conclusions made to provide evidence for practitioner and researcher implications.

Arts curriculum reform : social and cultural reproduction in Victorian schools

This thesis examines the implementation of the government educational policy document The Curriculum and Standards Framework. I examined the historical and political motivation behind the development of this document and how it introduced a pervasive new initiative of outcomes based education and accountability based on economic rationalism. In particular I examined the implications this new approach had for visual arts education and the subsequent changes to the arts curriculum. This has entailed the introduction of the aesthetic appreciation of the arts as an outcome of the CSF: The Arts. I applied Bourdieu's theory of cultural reproduction in education which draws predominantly on a Weberian view and a theory of practice. Bourdieu discusses differential educational achievement according to cultural capital stating education requires certain forms of cultural capital that are not equally distributed among the classes. This therefore impedes or enhances life chances according to social class i.e. educational qualifications become a commodity in the labour market and other social fields. I examined how aesthetic appreciation of the arts has evolved historically as a form of social distinction. This entails an abstract element of arts discourse, which demands a certain linguistic competence, and familiarisation, which Bourdieu claims, is developed in the family, as 'cultural capital' this is further perpetuated in schools. The likely outcome is that the introduction of aesthetic appreciation in arts education i.e the demand to 'write about' and 'talk about' art, will perpetuate class inequality due to social and cultural difference. The study has been to examine the practices of arts education in four schools and the extent to which aesthetic appreciation was implemented in the visual arts. Data was collected by case study methods of observation, questionnaire and interview and was interpretive in both quantitative and qualitative methods. I analysed the data based on class differentiation by socioeconomic divisions and examined the school ethos and attitude towards the Arts along with differentiation in cultural capital between student population. I also found teacher and student habitus played a vital role in the implementation of the CSF. This is because habitus can cause resistance to change due to the division between the formulation of the curriculum in the bureaucratic order and the practice of teachers in classrooms. My thesis interprets education as a form of social reproduction, perpetuating the existing social order. However, as Bourdieu asserts and I agree education is a form of symbolic power as it conceals its social function under the guise of neutrality and the technical functional premise. Therefore, this thesis aims to make transparent how the education system serves the interests of the dominant group through curriculum policy. Consequently, it becomes clear how education has far reaching social implications where the distinctions of class are perpetuated through cultural reproduction.

Genetic and environmental influences on variation in balance performance among female twin pairs aged 21-82 years

Genetic and environmental influences on variation in balance performance were measured in 93 monozygous and 83 dizygous female twin pairs aged 21–82 years (mean age, 50.5 years) in Melbourne, Australia, between 1999 and 2003. The authors administered clinical (Lord's Balance Test and Step Test) and laboratory tests of static and dynamic balance from the Chattecx Balance System with and without distractor tasks. The authors conducted factor analysis and estimated genetic and environmental variance components and heritability (defined as additive genetic variance as a proportion of all variance, after adjustment for age) using a multivariate normal model with the statistical package FISHER. Three factors were identified and adjusted for age. Heritability was 46% (standard error (SE), 9) for the "sensory balance tests" factor and 30% (SE, 9) for the "static and dynamic perturbations" factor. For both factors, the remaining variance was attributed to unique environmental effects. There was no evidence that genetic factors influenced variation in the "dynamic weight shift tests" factor, with environmental effects shared by twins accounting for 38% (SE, 7) of variance. Neither genetic nor environmental proportions of variance differed significantly between twin subgroups by age (≤50/>50 years). An age-related decline in performance measures was found across the whole sample. These results imply that balance impairments may have a heritable element.

Contracting-agency analysis of the association between firm risk, investment opportunity set, corporate governance and firm performance

Tests the efficiency of corporate controls (board monitoring and incentive contracts) for growth or risk firms. By exploring the implications of controls and studying their interactive effects on firm performance, this study demonstrates how and why different firms use corporate governance controls to align managers' and shareholders' interests.

Reflective positioning : the impact of conversations in the social and cultural environment of midwifery practice settings on professional learning for students

Literature reviews on the topic of reflection and reflective practice encompassed midwifery, nursing, medicine, allied health, education and professional education. This investigation also included socio-psychological theories by leading authors such as Benner (nursing), Schön (professional education) and positioning theory by Harré and others. Positioning is a psycho-sociological ontology in which individuals metaphorically position themselves within three entities: people, institutions, and societies, where conversations are constructed and make an impact upon the social world. The social and cultural structures and interactions developed in Archer’s morphogenesis were examined in terms of the impact of possible encounters and the transformational effects of learning experiences in practice settings. These bodies of work provided the theoretical framework for the author’s research of students’ experiences in midwifery education for postgraduate students from which selected excerpts with three participating students and their supervising midwives are presented. These excerpts are related to reflective practices and the professional conversations conducted between students and midwives. It was found that reflective positioning applied in midwifery education by students can serve as an analytical tool in explaining social and cultural elements of clinical placements to influence and transform their learning. The potency of conversations that occur in everyday moment-to-moment interactions do contribute to students’ induction in professional midwifery practice and their identity formation as a midwife.

Mobilising corporate social responsibility for world cultural heritage conservation

Through case studies and international surveys, this thesis investigates means to mobilise further corporate responsibility for World Cultural Heritage Conservation. It reveals a strong business case for support, based on the sustainable development benefits and shared value for all stakeholders and makes recommendations for using the findings to engage companies.

The nature of corporate social responsibility disclosures by the Bangladeshi commercial banks

The Bangladesh Bank is now encouraging corporate social responsibility (CSR) disclosure by banks however the adoption of CSR remains voluntary and not mandatory. The aim in this paper is to determine the nature and extent of corporate social responsibility disclosure in the banking sector in Bangladesh, and to assess the need to improve corporate social responsibility by such organisations. We observe, from our content analysis of the annual reports of three cases studies within the banking industry of Bangladesh, that corporate social responsibility disclosures focus on initiatives undertaken to support two critical two sectors within Bangladesh's economy. agriculture and the SME sector. Further disclosures address contributions and donations made by the banks to support underprivileged sections of Bangladesh society including destitute youth and women. Of the three cases examined in this study, two are relatively new entrants to the banking sector. We observed that the newest firm, incorporated in 1999, made no disclosures in regards to its corporate social responsibility and, as a consequence, conclude that the corporate governance mechanisms in this firm are likely to be unsophisticated.

The drivers of corporate social responsibility : a critical review

The paper criticises the dominant discourse of corporate social responsibility (CSR) by examining six sets of factors conventionally considered as promoting outcomes consistent with core principles of social responsibility: intra-organizational factors, competitive dynamics, institutional investors, end-consumers, government regulators and non-governmental organizations. Each factor is addressed conceptually, empirically, and with respect to its likely future significance in promoting outcomes consistent with CSR. Our overall conclusions are not promising on any of these dimensions.