RSS 1.0Business and Law: Conference Contributions
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A retrospective analysis of curricular accounting
(2018)I explain how and why higher education learning has come to be accounted for using calculative practices, and to examine critically the implications of this curricular accounting. The practices in question, in which credits ... -
The gendered consequences of Brexit
(2019) -
Politics of Accounting Evidence in Privatising Sri Lanka Telecom
(2018)Purpose: The objective of this paper is to explore the role of accounting information used by people with power to manipulate the perceptions of the audience of an organisation and build trust in uncertain circumstances. ... -
Devising Classificatory Frameworks of Accountings’ Consequences: An illustrative Pacific study of the economic, social, cultural and natural
(2016)Purpose: Applications of accounting ideas and practices invariably have consequences. The people in any way responsible for these applications cannot know all possible consequences; however, this predicament is yet more ... -
Accountability of charities on websites
(2017)Purpose – This research shows the extent of accountability and transparency of a charity on its web pages. Methodology – A disclosure index is derived from recent literature on website transparency of not-for-profit ... -
Block-chaining in precision healthcare: a design research approach
(2018)The rapid development of digital healthcare brings many benefits to the healthcare industry and bio-science. Precision healthcare is considered one of the most promising directions for healthcare development. The practice ... -
In search of information - A comparison of New Zealand and Australian Access Powers
(2017)The effective operation of any taxing regime depends ultimately upon the revenue authority being able to obtain timely and reliable information about a taxpayer’s relevant activities (both domestically and, increasingly ... -
Enhanced Tax Reporting Requirements under the BEPS Project: Preparing the Profession
(2018)As part of the OECDís Base Erosion and Profit Shifting (BEPS) project, country by country reporting (CbCR) has been promoted as a mechanism to enhance transparency with respect to the operations and tax planning activities ... -
Circumstances of a Pacific atoll people in diaspora: a retrospective analysis of I-Nikunau
(LMU Munich, Department for Social and Cultural Anthropology, 2017)Life for people on many atolls is undoubtedly hard, frequently affected by droughts, rough seas and other adverse climatic conditions to name a few. It is little wonder then that kinship is the foundation of many atoll ... -
Comparing the Effect of Symbolic and Substantive Implementation of ISO 14001 Certification on performance benefits
(2017)Our study compares the effects of substantive implementation and symbolic implementation of ISO 14001 standard on realised benefits with the certification. Specifically, we compare and contrast firms’ benefits - in terms ... -
Māori values, care and compassion in organisations: a research strategy
(2017)While significant attention has been given to theorising care and compassion in workplaces, much of the research on Māori (Indigenous New Zealand) values in organisations (MVO) and their relationship with well-being ... -
Do Lawyers make a Distinctive Contribution to Tax Policy-making?: Reflections on the Contributions of Lawyers to Tax Policy-making in New Zealand
(2017)Lawyers play an important part in tax policy making in New Zealand (NZ). This paper briefly reviews NZ’s Generic Tax Policy Process (GTPP), and then turns it focus on the important contributions legal practitioners and ...
