Episodes in the Malaysian auditing sage

Purpose – The purpose of this paper is to examine the various episodes in the Malaysian auditing saga, covering the period of the first 40 years post-independence in 1957 to just before the onset of the Asian Financial Crisis in 1997. Design/methodology/approach – Based on documentary analysis, the paper offers a historical account of the development of the auditing profession with reference to the dynamic changes in its political and socio-economic environment. Findings – The paper concludes that the function of auditing in Malaysian society responded to political-economic pressures over time viz. changing from maintaining the economic policy to serve Western investors to accommodating ethnic relations, and to strengthening the bond between local and global corporate elites and the political leaders. Originality/value – Since, little is known of the professionalisation process in Malaysia, our analysis of the structural conditions during the 40 years from the achievement of independence from the British in 1957 to just before the onset of the Asian Financial Crisis in 1997 and our assessment of their implications for auditing contributes to knowledge in this area

Who cares about human relations? A selective and critical bibliography deeply concerned with the human relations of family, community, ethnic, and racial groups, religion, education, business, and industry.

Mode of access: Internet.

International images and mass media: The effects of media coverage on Canadians' perceptions of ethnic and race relations in Australia

Recently, there has been much speculation about the impact of international media coverage of Australia's position on Indigenous people, migrants and asylum seekers on other nations' images of Australia. In this experiment we examined whether there was any basis for such concerns by considering the short-term impact of negative TV coverage of Australians on Canadian viewers. A questionnaire provided baseline data on Canadian students' perceptions of Australians and Australian race relations. Four months later, the students were assigned to one of three conditions that varied media contact with Australians. Students viewed one of two television programs (about right-wing political independent, Pauline Hanson, and her emotive criticisms of Aborigines and Asian immigrants or about an ethnically-mixed group of young Australians and their positive sense of cultural identity), or they viewed no program (no contact control). Results indicated that both positive and negative media coverage of Australians affected Canadians' views of Australia in the short-term. In particular, negative coverage (of Hanson) promoted less favourable views of Australians and Australian race relations over time and relative to the positive media and no media control conditions. The media's role in shaping international images is discussed.

Using self-referencing to explain the effectiveness of ethnic minority models in advertising

Advertising research has generally not gone beyond offering support for a positive effect where ethnic models in advertising are viewed by consumers of the same ethnicity. This study offers an explanation behind this phenomenon that can be useful to marketers using self-reference theory. Our experiment reveals a strong self-referencing effect for ethnic minority individuals. Specifically, Asian subjects (the ethnic minority group) self-referenced ads with Asian models more than white subjects (the ethnic majority group). However, this result was not evident for white subjects. Implications for academics and advertisers are discussed.

Health and safety regulatory reform in Australia : challenges and issues for smaller ethnic firms

In recent times significant change has occurred to the Australian health and safety regulatory context. In this paper we consider the potential response of smaller firms in general, and ethnic owned and/or operated smaller firms in particular. We draw on literature examining smaller firms' responses to regulation and apply this to what little we know about smaller ethnic firms in Australia in the context of the regulatory change. We highlight the challenges to owner managers and what could be done to engage and support smaller ethnic firms to realise the opportunities resulting from this regulatory change.

Elite Bargaining and the Evolution of Centre-Periphery Relations in Post-Soviet Russia : A Comparative Analysis

This work is concerned with presenting a modified theoretical approach to the study of centre-periphery relations in the Russian Federation. In the widely accepted scientific discourse, the Russian federal system under the Yeltsin Administration (1991-2000) was asymmetrical; largely owing to the varying amount of structural autonomy distributed among the federation s 89 constituent units. While providing an improved understanding as to which political and socio-economic structures contributed to federal asymmetry, it is felt that associated large N-studies have underemphasised the role played by actor agency in re-shaping Russian federal institutions. It is the main task of this thesis to reintroduce /re-emphasise the importance of actor agency as a major contributing element of institutional change in the Russian federal system. By focusing on the strategic agency of regional elites simultaneously within regional and federal contexts, the thesis adopts the position that political, ethnic and socio-economic structural factors alone cannot fully determine the extent to which regional leaders were successful in their pursuit of economic and political pay-offs from the institutionally weakened federal centre. Furthermore, this work hypothesises that under conditions of federal institutional uncertainty, it is the ability of regional leaders to simultaneously interpret various mutable structural conditions then translate them into plausible strategies which accounts for the regions ability to extract variable amounts of economic and political pay-offs from the Russian federal system. The thesis finds that while the hypothesis is accurate in its theoretical assumptions, several key conclusions provide paths for further inquiry posed by the initial research question. First, without reliable information or stable institutions to guide their actions, both regional and federal elites were forced into ad-hoc decision-making in order to maintain their core strategic focus: political survival. Second, instead of attributing asymmetry to either actor agency or structural factors exclusively, the empirical data shows that both agency and structures interact symbiotically in the strategic formulation process, thus accounting for the sub-optimal nature of several of the actions taken in the adopted cases. Third, as actor agency and structural factors mutate over time, so, too do the perceived payoffs from elite competition. In the case of the Russian federal system, the stronger the federal centre became, the less likely it was that regional leaders could extract the high degree of economic and political pay-offs that they clamoured for earlier in the Yeltsin period. Finally, traditional approaches to the study of federal systems which focus on institutions as measures of federalism are not fully applicable in the Russian case precisely because the institutions themselves were a secondary point of contention between competing elites. Institutional equilibriums between the regions and Moscow were struck only when highly personalised elite preferences were satisfied. Therefore the Russian federal system is the product of short-term, institutional solutions suited to elite survival strategies developed under conditions of economic, political and social uncertainty.

Disarming identities : Ethnic identities in conflict resolution: Hindrance or helpful resource?

This thesis proposes that national or ethnic identity is an important and overlooked resource in conflict resolution. Usually ethnic identity is seen both in international relations and in social psychology as something that fuels the conflict. Using grounded theory to analyze data from interactive problem-solving workshops between Palestinians and Israelis a theory about the role of national identity in turning conflict into protracted conflict is developed. Drawing upon research from, among others, social identity theory, just world theory and prejudice it is argued that national identity is a prime candidate to provide the justification of a conflict party’s goals and the dehumanization of the other necessary to make a conflict protracted. It is not the nature of national identity itself that lets it perform this role but rather the ability to mobilize a constituency for social action (see Stürmer, Simon, Loewy, & Jörger, 2003). Reicher & Hopkins (1996) have demonstrated that national identity is constructed by political entrepreneurs to further their cause, even if this construction is not a conscious one. Data from interactive problem-solving workshops suggest that the possibility of conflict resolution is actually seen by participants as a direct threat of annihilation. Understanding the investment necessary to make conflict protracted this reaction seems plausible. The justification for ones actions provided by national identity makes the conflict an integral part of a conflict party’s identity. Conflict resolution, it is argued, is therefore a threat to the very core of the current national identity. This may explain why so many peace agreements have failed to provide the hoped for resolution of conflict. But if national identity is being used in a constructionist way to attain political goals, a political project of conflict resolution, if it is conscious of the constructionist process, needs to develop a national identity that is independent of conflict and therefore able to accommodate conflict resolution. From this understanding it becomes clear why national identity needs to change, i.e. be disarmed, if conflict resolution is to be successful. This process of disarmament is theorized to be similar to the process of creating and sustaining protracted conflict. What shape and function this change should have is explored from the understanding of the role of national identity in supporting conflict. Ideas how track-two diplomacy efforts, such as the interactive problem-solving workshop, could integrate a process by both conflict parties to disarm their respective identities are developed.

Ethnic Nationalism and Adaptation in Cyprus

Both ethnic communities in Cyprus have maintained strong political and cultural ties with Greece and Turkey, respectively, and at some point of their twentieth century history, each has aspired to become part of either the former or the latter. Yet the way this relationship has been imagined has differed across time, space, and class. Both communities have adapted their identities to prevailing ideological waves as well as political opportunities, domestic alliances, and interests. The article evaluates different responses to ethnic nationalism, highlighting important intra-ethnic differentiations within each Cypriot community usually expressed in the positions of political parties, intellectuals, and the press. While the current literature identifies two major poles of identity in the island, "motherland nationalism" and "Cypriotism," the article suggests that the major focus of identity of Cypriots is identification with their respective ethnic communities in the form of Greek Cypriotism or Turkish Cypriotism. In fact, contentious politics in Cyprus from the ENOSIS/TAKSIM struggle to the April 2004 referendum demonstrate the interplay of external constraints and collective self-identification processes leading to the formation of these identities. The article concludes by identifying the implications of identity shifts for deeply divided societies and conflict resolution in general.