http://hdl.handle.net/10092/161 Wed, 17 Apr 2013 06:36:01 GMT 2013-04-17T06:36:01Z http://hdl.handle.net/10092/7485 Title: Public sector performance measurement and budget allocation: An Indonesian experiment Authors: Rangga Bawono, I.; Halim, A.; Lord, B. Abstract: This experiment examines how decision makers, such as members of the House of Representatives in Indonesia, use performance measures of public sector organizations in making budget allocation plans. Similar experiments in the private sector have conflicting findings in regard to decision makers' focus on either common or unique measures. Using both types of measures could raise accountability of decision makers such as members of the House especially in public sector organizations (Ndlovu, 2010). Such accountability improvement has not been seen as important in the Indonesia public sector (Sopanah, 2003). Sun, 01 Jan 2012 00:00:00 GMT http://hdl.handle.net/10092/7485 2012-01-01T00:00:00Z http://hdl.handle.net/10092/7483 Title: Functionings of accounting in the rulership and rule transplanted from the Atlantic to the Pacific Authors: Dixon, K. Abstract: This critical retrospective analysis is concerned with accountings as technologies of domination and of legitimation. Widespread studies of accounting usages and their contexts have illuminated these socio-political functions of accounting. Many of these studies are set in governmental contexts, where budgets, budgetary accounting and budgetary reporting have attained special significance in matters of imposing taxes, duties and similar non-reciprocal revenues and appropriating those revenues and expending them. The present study is set in this context but is distinguishable for being predicated on the inadequacies of history being relevant to understanding the present and contemplating the future. Accountings presently associated with two sovereign states are genealogized according to precursors, and to circumstances of persistency and of change. The two states comprise islands in the Pacific, with one described variously as a parliamentary democracy, constitutional (or limited) monarchy and commonwealth realm; and the other as a republic. Both their governmental structures and processes have been caught up in a recent worldwide neo-liberal trend away from bureau-ocracy towards manag-ocracy. Although both states are relatively new creations, the accountings genealogized in the study are discernible over at least a millennium – so making the study truly longitudinal. The direct ancestors of these accountings were used under several other -archies and -ocracies, in a distant geographical context comprised of islands in the Atlantic. Some were a technology of the colonialism that precipitated the two Pacific sovereign states under examination; and some have figured in the neo-imperialism that succeeded the colonialism. In one case, the neo-imperialism in question has been perpetrated by a settler élite in conjunction with external parties able to exercise significant power from a distance; and, in the other case, it has been perpetrated by similar external parties, assisted by a native élite. Elements of neo-imperialism continue today, some of it reinforced by accounting as a technology of global governance in which multilateral organisations and their prominent member governments are ascendant. Sun, 01 Jan 2012 00:00:00 GMT http://hdl.handle.net/10092/7483 2012-01-01T00:00:00Z http://hdl.handle.net/10092/7481 Title: Financial and non-financial information transfer and communication within small and medium enterprises Authors: Liu, M.; Lord, B.; Dixon, K. Abstract: This participant-observation study explores the process of gathering and evaluating both financial and non-financial information and communication and transfer of that information within a medium-sized electrical service company in Christchurch, New Zealand. The previous literature has established the importance and the main characteristics of small and medium enterprises, mainly studying manufacturing companies. However, there has been little research done in New Zealand on the overall communication process and the financial and non-financial information usage in a small-medium enterprise. The Electrical Company has a flat structure which allows flexibility. The two owners understand the importance of financial management and use financial information extensively to ensure the business expenses are under control. The owners also gather and use non-financial information through talking to their accountant, their customers and people in the same industry and they keenly follow the news on the rebuilding of Christchurch after the recent earthquakes. Sun, 01 Jan 2012 00:00:00 GMT http://hdl.handle.net/10092/7481 2012-01-01T00:00:00Z http://hdl.handle.net/10092/7376 Title: Environmental management accounting implementation in environmentally sensitive industries in Malaysia Authors: Mohd Khalid, F.; Lord, B.R.; Dixon, K. Abstract: This research investigates the level of EMA implementation in companies within environmentally sensitive industries in Malaysia, as well as gaining insights into pressures for implementation. It was found that there are elements of environmental-related management accounting within some of the organizations in which interviews were conducted. Implementation was driven by a motivation to reduce costs rather than environmental conservation. Apart from that, companies' reactions to environmental issues stem from pressures from customers who demand environmentally sensitive workplaces, procedures and processes in the companies with which they are in business. Sun, 01 Jan 2012 00:00:00 GMT http://hdl.handle.net/10092/7376 2012-01-01T00:00:00Z