Rural and regional Australian public accounting firm services : service provision, concerns and tensions

Public accounting firms provide a necessary and important service for rural and regional areas. However, the provision of high-quality services is hindered by a number of factors. This paper reports the findings from a large-scale survey of professional accounting firm practitioners located in rural and regional Australia, identifying factors causing concerns and tensions and quantifying their scope and importance. Prominent concerns and tensions identified include adverse effects arising from the employment market, communications technology developments and legislation such as the Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 and the Financial Services Reform Act 2001

International education and the employability of UK students

A common theme within the literature on higher education is the congested nature of the graduate labour market. Researchers have highlighted the lengths to which many students now go, in response to this congestion, to ‘distinguish themselves’ from other graduates: paying increased attention to university status; engaging in a range of extra-curricular activities; and pursuing postgraduate qualifications. Studies that have focused on the strategies of Asian students, specifically, have pointed to the important place of studying abroad as a further strategy in this pursuit of distinction. Given that there is now some evidence that the number of UK students enrolling on a degree programme overseas is increasing, this article explores the extent to which an overseas education can be seen as part of a broader strategy on the part of British students to seek distinction within the labour market and whether such an education does indeed offer tangible employment benefits

Corporate boards and the performance of Asian firms: A meta-analysis

The prevalence of ownership concentration in Asian firms presents a challenge to the influential agency theory-based understanding of the role of corporate boards. In this paper we develop and test hypotheses about board attributes and firm performance that reflect Asian institutional conditions. We present the first meta-analysis of the relationship between board attributes and performance of Asian firms using a varied set of meta-analytical techniques on a database of 86 studies covering nine Asian countries. First, we find that board structure and composition preferences are influenced by the identity of the concentrated owner. Second, consistent with US data, we find very limited evidence of a direct relationship between board attributes and firm financial performance in the Asian context. Third, we find that the relationship between board structure and composition and firm performance is mediated by the revealed strategic preferences of Asian firms specifically by the level of R&D investment

The impact of enterprise resource planning systems on management accounting: An Australian study

Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particular accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically. The study investigates the change in accounting systems using a sample of Australian companies with emphasis on the adoption of ERP systems including the potential impact of ERP on capital budgeting processes. The results show that ERP systems are changing management accounting practices, although at this stage, the impact on capital budgeting techniques appears to be limited. The findings contribute to the emerging body of literature on the development of ERP systems and its impact on management accounting teaching and research

The professional accountant of the future: never mind the quality check the look!

Not availabl

Board structure and firm performance : evidence from India\u27s top 500 companies

The objective of this paper is to investigate the relationship between internal governance structures in Indian companies and financial performance. Thestudy includes an examination of aspects of the effectiveness of boards of directors\u27, including composition of the board, board size and aspects of board leadership including duality and board busyness.<br /

Influences on undergraduate student intentions to become a qualified accountant

In this study, first year commerce students in Australia were surveyed about their perceptions of their accounting studies and their perceptions of the attributes required of professional accountants. The paper specifically addresses the factors important in determining whether first year students intend to become accountants. The study uses a logistic regression model incorporating demographic and academic factors, as well as students&#039; perceptions of the work of accountants, to predict intention to become an accountant. The results show that the perception of importance of generic skills, intrinsic interest in the discipline area, and course satisfaction were significant in determining intention to pursue a career as an accountant. As many students formed their judgments about the work of accountants from their accounting studies, the findings have implications for accounting educators in terms of the enthusiasm and motivation required in teaching accounting, as well as curriculum development that reflects the skill set required for an increasingly sophisticated business environment