ORCID Profile
0000-0001-9610-520X
Current Organisations
Australian Research Council
,
Queensland University of Technology
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Publisher: Elsevier BV
Date: 2002
Publisher: SAGE Publications
Date: 05-2001
DOI: 10.1177/109634800102500205
Abstract: In the context of the accounting, hospitality, and marketing literatures, this article explores the potential of applying novel customer accounting methodologies to hotel management. A review of the accounting literature has revealed little consideration given beyond allocating costs differentially across customers. The restricted nature of this approach is highlighted by considering differences in hotel patrons’ purchasing patterns occurring subsequent to the purchase of accommodation. Attention is also drawn to the minimal degree to which accounting commentaries have built on the “relationship marketing” philosophy that has recently commanded much attention in the marketing literature. In light of this philosophy, the notion of customers as assets is promoted and consideration is given to the methodology and implications of valuing customers as assets.
Publisher: Emerald
Date: 22-02-2021
Abstract: With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating accountability. This study also aims to investigate the changing role of the public sector accountant in this process, specifically focusing on the Australian local government sector. The authors used a mail survey across two time periods, 2009 and 2017, to analyse the role of accountants in NFR practices. Institutional theory provides a theoretical framing for the study. The findings reveal an increase in the use of accountants across time in the preparation of voluntary information, being used in a variety of roles because of their financial abilities and analytical skills. The results also indicate a shift has occurred with more emphasis being placed on cross-departmental approaches to NFP incorporating the accountant. These results suggest a greater recognition of the role of accountants in NFR and a dilution of accountant’s boundaries in relation to their existing traditional focus. This study contributes to the academic NFR literature by providing evidence of an institutional shift that is occurring with the accountant’s role widening to a broader context beyond their traditional roles. This longitudinal study provides practical evidence to management of the potential offered by accountants as the public sector seeks to achieve higher levels of accountability and transparency. Policy implications also arise in relation to the need for development of quality assurance guidelines and further education and training as the public sector embarks on the journey of NFR. To the best of the authors’ knowledge, this study is the first that has explored the evolution of NFR over a period of time through its focus on the role of accountants.
Publisher: Emerald
Date: 09-08-2013
Abstract: The purpose of this paper is to advance a set of criteria for appraising the merits of alternative options to financing common property capital expenditure in multi‐owned housing (MOH) complexes and to then draw on this conceptual framework to determine which mode of common property capital expenditure funding is preferable. A priori reasoning has been provided to pursue the study's objective. Sinking funds represent the preferred approach to financing common property expenditure in MOH schemes and special levies are the least preferred approach. Due to the a priori based conceptual development undertaken, some subjectivity is bound to be invoked. The study provides key insights to government policy makers charged with drafting MOH legislation and provides strong support for those jurisdictions that require sinking funds to be raised in MOH complexes. The study also informs the owners executive committees of MOH schemes of the benefits of maintaining sinking funds. The study highlights the considerable MOH unit owner financial distress that can be averted by pursuing a policy of raising sinking funds. The study has immense originality, as it is the first academic study to focus on MOH common property capital expenditure issues.
Publisher: Emerald
Date: 2001
DOI: 10.1108/EB060739
Abstract: This study provides some empirical evidence of the relationship between face‐to‐face contact for accounting students by comparing their performance with their attendance at tutorials. Previous research has shown that there was no significant difference in the performance of students, measured by their results, between students who attended tutorials and lectures with those who did not. Internal students who had face‐to‐face contact outscored those who did not attend lectures and tutorials. This suggests that attendance does explain performance. Consistent with previous studies, we posit that students who attended tutorials have a greater possibility of scoring a higher mean average grade than those who did not attend tutorials. We hypothesise that attendance at tutorials is useful and is conducive to better learning in accounting at the undergraduate levels. With debate about converting all accounting undergraduate courses into the flexible mode over the horizon, this study provides some empirical evidence to accounting students, accounting academics and university administrators as to the suitability of learning and teaching modes in accounting at the undergraduate level.
Publisher: Wiley
Date: 21-08-2009
Publisher: Elsevier BV
Date: 06-2013
Publisher: Elsevier BV
Date: 2014
Publisher: Elsevier BV
Date: 12-2014
Publisher: Emerald
Date: 17-04-2009
DOI: 10.1108/02686900910948170
Abstract: The purpose of this paper is to examine how a risk management committee (RMC), as a newly evolving sub‐committee of the board of directors, functions as a key governance support mechanism in the oversight an organisation's risk management strategies, policies and processes. However, empirical evidence on the factors associated with the existence and the type of RMCs remains scant. Using an agency theory perspective, this study investigates the association between board factors such as proportion of non‐executive directors, Chief Executive Officer duality, and board size as well as, other firm‐related factors (e.g. auditor type, industry, leverage, and complexity), and the existence of a RMC, and the type of RMC (namely, a separate RMC versus one that is combined with the audit committee). Data was collected from the annual reports of the top 300 Australian Stock Exchange (ASX)‐listed companies. The results, based on logistic regression analyses, indicate that RMCs tend to exist in companies with an independent board chairman and larger boards. Further, the results also indicate that in comparison to companies with a combined RMC and audit committee, those with a separate RMC are more likely to have larger boards, higher financial reporting risk and lower organisational complexity. Data limited to top 200 top ASX‐listed companies, thus restricting generalisability of the results. The findings of this study provide additional information on the use and design of RMCs in a voluntary setting.
Publisher: Informa UK Limited
Date: 15-09-2008
Publisher: Informa UK Limited
Date: 20-06-2019
Publisher: Informa UK Limited
Date: 2012
Publisher: Wiley
Date: 17-07-2013
DOI: 10.1111/ACFI.12029
Publisher: SAGE Publications
Date: 02-2016
DOI: 10.1016/J.AUSMJ.2015.12.001
Abstract: Sponsorship represents a unique component of an organisation's integrated marketing strategy. There is increasing pressure from senior management to account for the contribution made by sponsorship to firm performance. This study examines the nature of sponsorship performance measurement systems (PMS) and antecedents’ factors that may contribute to its effectiveness. An empirical study is conducted using survey data collected from 57 public companies in Australia. The results show that senior management support the adoption of formal sponsorship performance measurement systems comprising financial and non-financial performance measures but that “intuition” and “trust” were used in 98% of organisations. The antecedent variables of relational marketing strategy and size were found to have a relationship with the sponsorship performance measurement system. This underscores the importance of directing attention to sponsorship investment via the formalisation of the measurement process and the value of sponsorship PMSs in the eyes of senior management.
Publisher: Elsevier BV
Date: 12-2002
No related grants have been discovered for Lisa McManus.