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Attributing consequences to accountancy: Pacific insights
(University of Canterbury. Department of Accounting and Information Systems, 2009)
Purpose – The question is addressed of how types of consequences of accounting can be identified and classified. In doing so, an analysis is conducted of consequences for Kain Nikunau (i.e. indigenous persons of Nikunau ...
Maker-taker Exchange Fees and Market Liquidity: Evidence from a Natural Experiment
(University of Canterbury. Department of Economics and Finance, 2011)
Motivated by a desire to enhance market liquidity, exchanges around the world have recently shown increasing interest in so-called `maker-taker' fee structures. However, little is currently known about the e ectiveness of ...
The Levers of Control in the Boardroom
(University of Canterbury. Department of Accounting and Information Systems, 2010)
Purpose: The paper challenges agency and stewardship theories’ straw person conceptions of human behaviour and discusses how the board of directors can use accounting and control systems to effectively moderate a realistic ...
Accountability to Stakeholders in a Student-Managed Organisation
(University of Canterbury. Department of Accounting and Information Systems, 2010)
Purpose: Management is normally held accountable to stakeholders because it enters into long-term relationships with them. However, managers which are planning on departing the organisation can take advantage of stakeholders’ ...
Using the Case Study Method to Develop Generic Skills: An Analysis of Student and Tutor Perceptions
(University of Canterbury. Department of Accounting and Information Systems, 2009)
Amid calls from the accounting profession and accounting educators for a syllabus that
would develop generic skills as well as technical competence, the course supervisor of a
final year management accounting course made ...
Institutional Logics of Corporate Governance
(University of Canterbury. Department of Accounting and Information Systems, 2011)
Purpose: Zajac and Westphal (2004) argue that there are two institutional logics of corporate governance: Corporate Logic and Investor Logic. This paper examines how Corporate Logic and Investor Logic are embedded in public ...
Lecturing proficiency and effectiveness of New Zealand accounting and finance academics
(University of Canterbury. Department of Accounting and Information Systems, 2015)
The manuscript comprises a literature review in progress, to examine research relevant to how accounting and finance academics can improve their proficiency and effectiveness as teachers. The notion of improving proficiency ...
The United States Capital Gains Tax Regime and the Proposed New Zealand CGT: Through Adam Smith's Lens
(University of Canterbury. Department of Accounting and Information Systems, 2015)
Political commentators have long said that the enactment of a comprehensive capital gains tax (CGT) in New Zealand (NZ) would be political suicide. However, sentiment towards a CGT in NZ has softened more recently with a ...
SRI Funds: Investor Demand, Exogenous Shocks and ESG Profiles
(University of Canterbury. Department of Economics and Finance, 2016)
We provide evidence that investor demand for socially responsible or sustainable and responsible (SRI) mutual funds differs from that of conventional funds in that flows to SRI funds have shown greater growth and more ...
The influence of goal congruence and buyer's dependency factor as antecedents of strategic and operational collaborations in buyer-supplier relationships
(University of Canterbury. Management, Marketing, and Entrepreneurship, 2015)
In this study we unbundle the concept of collaboration by positing that there are two
types of collaborations in buyer-supplier relationships, namely strategic and operational. Using
blended theoretical arguments, we ...
