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Browsing School of Accounting and Commercial Law · Te Kura Kaute, Ture Tauhokohoko by Title

Now showing items 34-49 of 49

No More Than Comfort? A logics approach to the 'grip' of cost-benefit analysis in a New Zealand public policy decision

Markham, Julie Clare (Victoria University of Wellington, 2018)

This study explores an apparent paradox: cost-benefit analysis (CBA) requires a series of highly subjective decisions to calculate, yet is employed for its perceived objectivity. The dominant view of CBA in the academic ...
The Non-Adoption of XBRL by Professional and Government Organisations in New Zealand and its Implications for Stakeholders

David, Jasmine (Victoria University of Wellington, 2016)

Technology adoption plays a significant role in changing the way business communicates its financial information. One recently developed, technology-based language that can be used for financial reporting is eXtensible ...
Perceptions of Auditor Negligence: The Effects of Big Data Visualisations on Jurors’ Decisions

Christensen, Travis (Victoria University of Wellington, 2020)

This study analyses the effects of Big Data visualisations on jurors’ decisions in audit litigation cases. Specifically, the study investigates the effects of different types of Big Data visualisations (word clouds or bar ...
The performance of the New Zealand economy: Savings and housing

Law, David (Victoria University of Wellington, 2019)

Recent policy changes and looming pressures in New Zealand have the potential to significantly impact the living standards of those who will enter retirement in the coming decades. In particular, a voluntary subsidised ...
Performance Reporting by New Zealand Central Government Agencies

Murwanto, Rahmadi (Victoria University of Wellington, 2011)

This study attempts to assess longitudinally the increase in the quality of performance information resulting from the Managing for Outcome (MfO) initiative, embarked on by the New Zealand Government in December 2001, and ...
Protecting the Industrial Designs of Today and the Future

Samoylov, Vladimir (Victoria University of Wellington, 2020)

This study examines and critiques New Zealand intellectual property protection for industrial designs, taking into account that many New Zealand industrial design owners outsource manufacture of their designs to China. ...
Public-Private Partnership in New Zealand and Malaysia

Rusmani, Nordyanawati binti (Victoria University of Wellington, 2010)

The importance of high quality infrastructure and its maintenance lies in its ability to stimulate economic growth as it fuels business activities, creates job opportunities, markets product, and generates earnings (Yakcop, ...
Questioning policy-making as problem-solving. A Bacchian examination of how paid parental leave was problematized in New Zealand and Norway

Morrissey, Susan (Victoria University of Wellington, 2020)

This thesis adopts Carol Bacchi’s Foucault-influenced poststructuralist perspective to investigate how the concept of gender equality was conceptualized in the paid parental leave (PPL) policies in New Zealand and Norway. ...
Researching Corruption in Asia: The Accountant and “Five Blind Men”

Balfoort, Ferdinand Coenraad (Victoria University of Wellington, 2012)

The objective of this thesis is to identify and determine the way in which academic business research has evaluated or determined corruption, bribery and fraud in financial and accounting reporting in China and Indonesia. ...
Shareholder activism, corporate social responsibility and financial performance

Yang, Yi (Victoria University of Wellington, 2019)

The thesis examines the influence of shareholder activism on corporate social responsibility (CSR) disclosure of targeted firms and its spillover effects on CSR disclosure, corporate social performance (CSP) and financial ...
Social Accounting and Organisational Change: An Exploration of the Sustainability Assessment Model

Fraser, Michael D. (Victoria University of Wellington, 2010)

There is increasing recognition that social and ecological challenges necessitate societal change. In responding to these challenges a number of tools have been mooted as having the potential to facilitate change at the ...
Strategy-Driven Implications for the Management Control Systems of Electricity Generators due to Government Climate Change Policies

Bui, Binh Thanh (Victoria University of Wellington, 2011)

The New Zealand Government has developed and revised different climate change policies (GCCPs) over the last nine years in order to meet its Kyoto obligations and address the challenges of climate change. The key GCCPs are ...
A Theory of Constraints analysis of organisational budgeting processes: International research and New Zealand managers' perceptions.

Scott, Graham (Victoria University of Wellington, 2020)

The purpose of this research was to use the Theory of Constraints (TOC) Thinking Processes (TP) to examine the problems and issues associated with Traditional Budgeting in organisations. TOC gave a framework to look at the ...
The Use of Land Value Taxation In New Zealand (1891 - 1991)

Hobbs, Dylan (Victoria University of Wellington, 2020)

This thesis examines the historical use of land value taxation by the New Zealand government over the period 1891 – 1991. The study adopts qualitative research methods to explore how land taxation policy progressed over ...
Value and risk effects of financial derivatives: Evidence of corporate governance on hedging, speculation and selective hedging strategies

Tashfeen, Rubeena (Victoria University of Wellington, 2016)

This study investigates whether there is a relationship between corporate governance and derivatives, whether corporate governance influence in firms impacts the association between derivatives and firm value, and whether ...
Value Relevance of Integrated Reporting using a Novel Approach: Comparative Cross Country Evidence of Mandatory and Voluntary Implementers

Mohaimen, FJ Abu (Victoria University of Wellington, 2021)

This thesis examines the value relevance of accounting information under integrated reporting (IR) in a comparative mandatory and voluntary setting. A meta review is conducted of all published work focusing on integrated ...