Now showing items 1-10 of 27
The corporatisation of local body entities: A study of financial performance
The New Zealand electricity industry provides us with a unique opportunity to examine how entities responded to major restructuring of the industry. This research studies the financial performance of three entities, each ...
Beach fale tourism in Samoa: The value of indigenous ownership and control over tourism
This working paper reports on the findings of a research project which explores the budget tourism sector in Samoa as epitomized by beach fale tourism. Its main aim is to draw attention to the legitimacy and value of this ...
Rethinking Polynesian mobility: A new Polynesian Triangle?
No abstract available
Should the law allow sentiment to triumph over science? The retention of body parts
The use of human body material including tissue and organs has been controversial for many centuries. Concerns arose in the eighteenth century about practices used to obtain corpses for dissection. Scientific studies in ...
'True and fair view' versus 'Present fairly in conformity with generally accepted accounting principles'
The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance. The other is ...
Strategic accounting: revisiting the agenda
Rapid changes in the external environment of organisations have been accompanied by calls for accountants to change the nature of information they provide, the skills they possess and the role they play in the organisation. ...
The value added statement: bastion of social reporting or dinosaur of financial reporting?
South Africa is at present experiencing the highest incidence of publication of the value added statement reported anywhere in the world to date. In addition research investigating the predictive ability of value added ...
Externalities revisited: the use of an environmental equity account
This exploratory paper attempts to restart a debate about the incorporation of environmental externalities into the cost structure of the organisation. A number approaches are considered; regulation together with all ...
Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets
Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents. Many of ...
Claims for wrongful pregnancy and child rearing expenses
Wrongful birth claims relate to the birth of a child as a consequence of medical negligence. There has been general acceptance by courts in various jurisdictions that costs relating to the pregnancy and birth may be ...