Browsing Open Theses & Dissertations by Thesis Supervisor "Olesen, Karin"
Now showing items 1-8 of 8
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A history of the development of New Zealand accounting standards for small and medium enterprises and the future prospects of IFRS for SMEs
(Auckland University of Technology, 2010)With attempts to standardise accounting standards applicable to reporting entities, the International Accounting Standard Board issued the International Financial Reporting Standards (IFRS) for small and medium sized ... -
Accounting developments in China: the progress of harmonisation
(Auckland University of Technology, 2008)This research is an empirical study to ascertain the progress of accounting harmonisation in Chinese GAAP with the IFRS after the implementation of the latest 2006 ASBE. Three research questions are addressed and developed. ... -
Actor-network theory analysis of the budgetary process in the New Zealand school sector
(Auckland University of Technology, 2012)This study aims to examine the operation of financial management practices in the New Zealand school sector, particularly in the area of budgetary process. Drawing upon actor-network theory (ANT), it specifically explores ... -
An investigation of web-based social and environmental disclosure practices in the New Zealand wine industry
(Auckland University of Technology, 2010)This research aims to investigate web-based social and environmental disclosure (SED) practices in the NZ wine industry which consists of both the industry body (NZ Winegrowers) and individual member wine producers. The ... -
The Impact of Positive Behaviours on the Effectiveness of Information Systems Departments
(Auckland University of Technology, 2017)An effective information system (IS) function depends to a great extent upon the perceived system quality, information quality, and service quality by business units across an organization. Effective IS departments ideally ... -
Implications of Software as a Service Adoption for IT Workers’ Roles and Skill Sets from a Sociomateriality Perspective
(Auckland University of Technology, 2016)This study broadly seeks to explain the implications of software as a service (SaaS) for information technology (IT) workers from a sociomateriality perspective. SaaS is a cloud-computing model based on IT capabilities of ... -
Intellectual capital reporting in Malaysian companies: a multidimensional analysis
(Auckland University of Technology, 2012)This Doctor of Philosophy (PhD) research examines the status of intellectual capital (IC) reporting in Malaysian companies’ annual reports with a view to contributing to the understanding of IC reporting practices and the ... -
Investigating the impacts of shadow reports on the social and environmental reports of their targeted corporations
(Auckland University of Technology, 2010)This research aims to explore empirical evidence for understanding the impacts of silent and shadow reports on the social and environmental reports of the corporation they targeted. The impacts of shadow reporting are ...