Now showing items 1-2 of 2

    • The Accounting Brain Drain 

      Pengelly, R.; Lord, B.; Shanahan, Y. (University of Canterbury. Accountancy Finance and Information Systems., 2008)
      The ‘brain drain’ is the flow of human capital out of a country, particularly skilled individuals and tertiary graduates. Haylock (2005), observing that 80% of accounting firms are finding it difficult to find and retain ...
    • Values and Ethical Judgments: A Study of the Adequacy of Students as Surrogates for Practicing Accountants 

      Waldron, M.; Fisher, R.T. (University of Canterbury. Department of Accounting and Information Systems, 2016)
      Based on survey data of accounting practitioners and accounting majors, significant differences are revealed in both the structure of personal values and in ethical judgments between practitioners and students. Life-stage ...