From 2007, New Zealand firms must report the cost of granting employee stock options (ESOs). Market-based option pricing models assume that option holders are unconstrained in their portfolio choices and thus are indifferent ...

Despite the importance and popularity of the satisfaction construct in service research, the influence of individuals on a customer group remains poorly understood. Only recently, the influence of an individual group member ...

Technology has impacted extensively on the operations of financial markets which are inhabited by a rich array of fixed-income securities, each bearing a particular rate of interest. The relationship between the yields on ...

Relationship marketing principals of co-creating value and interactivity through a process of co-production are fundamental (e.g., Ballantyne, Egan, et al) and yet there has been little investigation into how this ...

Executive coaching is a rapidly growing form of organisation development intervention, and one which is receiving increasing attention in the management and psychology literature. This study reports on the state of the ...

This paper takes a new approach to IT alignment by focusing on the alignment of IT with business processes. Thus the paper focuses on operational alignment rather than strategic alignment. The paper proposes a new instrument ...

Contingency theory states that an organisation’s management control systems should support its business strategy in order to be successful (Otley, 1980; Langfield- Smith, 1997). This research studied Farmlands ...

When a company enters a formal insolvency procedure its directors are more likely than at any other time in the company's existence to face civil and/or criminal actions for breach of duties or obligations imposed on them ...

Reflecting on learning and assessment practice, and extant theories of learning; and sharing such reflections among accounting education practitioners should enable the improvement of the practices of such practitioners ...