Browsing AUT Business School by Title
Now showing items 266-285 of 388
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Race and Tax Policy: The Case of the Chinese Poll Tax
(The Journal of Australian Taxation (JAT), 2018)The Chinese poll tax was introduced in English-speaking countries, including Australia, Canada, New Zealand, and the United States, during the nineteenth century. Though this tax was justified on social and economic grounds, ... -
Re-examining the Organization of Healthcare: Institutional, Technological and Clinical Challenges
(European Group for Organizational Studies (EGOS), 2015)This paper addresses one of the research questions posed by the stream chairs: How do macrolevel (health system), meso-level (organization) and micro-level (individual) changes dynamically interact and translate their ... -
Realising intangible business relationship value for the seller - the role of the salesperson
(University of Western Sydney, 2008)Customer relationships are seen as one of a firm’s most important set of resources or assets. According to the resource advantage theory, customer’s resources are potentially available to the seller once a relationship is ... -
Recent work on inequality: thoughts on audience, analysis, advocacy and the role of the academic
(New Zealand Sociology, 2013)Recent years have seen an explosion of academic work exploring the increase in economic inequality in western, developed countries over the last thirty years. This work gives accounts of the extent of this increase (Atkinson ... -
Reconceptualizing the Notion of Relations Underlying Performance Measurement Models: Implications for Research
(Emerald Group Publishing Limited, 2016)Purpose: The objective of this paper is to reconceptualize the notion of relations underlying performance measurement models (PMMs) and explicate the ample exciting research opportunities that this reconceptualized viewpoint ... -
Reflective and formative metrics of relationship value: a commentary essay
(AUTElsevier, 2009)The Journal of Business Research special issue (61/12) covers controversy about formative versus reflective model specification. This essay comments on that special issue and illustrates specific points relating to the ... -
Regulation and market efficiency: the impact of criminal sanctions for insider trading on transaction costs
(Bruce McKay on behalf of the Institute of Finance Professionals NZ, ©2004-Auckland, N.Z., 2011) -
Relationship value dimensions: identifying a viable model
(Queensland University of Technology, 2006)This paper describes alternative models of intangible value, in business to business buyer-seller relationships, to the one reported by Baxter and Matear (2004). The perspective is that of the seller. Using Baxter and ... -
The relevance of goodwill accounting and disclosure practice in Vietnam
(Social Science Electronic Publishing, Inc., 2015)This study examines goodwill and goodwill reporting practices of 69 Vietnamese firms reporting goodwill in their balance sheet over a five year period, 2008-2012. In contrast to the general view that investors in emerging ... -
Research on Supply Chain Coordination Based on Block Chain Technology and Customer Random Demand
(Hindawi Publishing Corporation, 2019)Based on disruptive innovation and Stackelberg noncooperative game theory, the paper focuses on supply chain coordination under the combined effects of block chain technology and random demand. Firstly, both a decentralized ... -
Resistance or change in Vietnamese Accounting?
(Virtus Interpress, 2013)Research objective To explore the probability of substantive change in the Vietnamese accounting field, given that as approached from Bourdieu’s perspective of the “habitus”, most participants are likely, but not necessarily, ... -
A Review and Reflection on Inventory Management of Perishable Products in a Single-echelon Model
(Inderscience, 2015)This paper reviews research on single-echelon inventory management of perishable products using the continuous replenishment model. A steady progression of research in this area has included of a range of parameters and ... -
Rhetoric and reality: critical perspectives on education in a 3D virtual world
(ascilite, 2014)The emergence of any new educational technology is often accompanied by inflated expectations about its potential for transforming pedagogical practice and improving student learning outcomes. A critique of the rhetoric ... -
The Role of Corporate Governance in Accounting Discretion Under IFRS: Goodwill Impairment in Australia
(Elsevier, 2016)A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate ... -
The Role of Middle Managers in Progressing Gender Equity in the Public Service
(Victoria University of Wellington, 2018)No abstract. -
Romantic travellers’ cognitive dissonance and willingness to revisit Asian hotels
(MAG Scholar, 2013)Although romantic tourism is acknowledged as an essential aspect of the tourism industry, it has received little scholarly attention. A better understanding of romantic travellers‟ cognitive dissonance and their willingness ... -
The Roots of Misalignment: Insights from a System Dynamics Perspective
(Association for Information Systems (AIS), 2015)Aligning IT strategy with business strategy has repeatedly been shown to yield organizational performance benefits, and is consistently among executives' most important goals. However, as organizations pursue strategic ... -
Sacrilization of Secular Pilgrimages As Archetypal Transformational Journeys: Advancing Theory Through Emic and Etic Interpretations
(Inderscience, 2015)This paper advances pilgrimage tourism theory, particularly religious/secular and sacred/profane dimensions. Documenting the case of the Bach Cantata Pilgrimage, this study examines relationships to Jungian archetypal ... -
Selecting IT control objectives and measuring IT control capital
(The Australasian Conference on Information Systems (ACIS), 2010)COBIT is a well-known framework for IT governance, and provides an extensive list of control objectives for IT managers. However, anecdotal evidence shows that many organizations that use COBIT do not implement the entire ... -
Self-stigmatisation of entrepreneurial failure
(Australian and New Zealand Academy of Management (ANZAM); AUT University, 2012)This article examines the research question “How do entrepreneurs experience self-stigma when their venture fails?” This question was addressed using a qualitative methodology with the aim of building theory. Rich ...