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The relative contributions of transformational and transactional leadership to team climate and innovation performance
(Lincoln University, 1998)
The effects of transformational and transactional leadership on team climate and innovation performance were examined using data from 456 Quality Control Circles belonging to a large government organisation in Southeast ...
Online electronic financial reporting : practices and issues
(Lincoln University. Commerce Division., 1999-09)
Paper-based hard copy annual reports have been the traditional instrument for the
distribution of corporate financial information. The development of the Internet, providing electronic and online reporting, allows for the ...
Cultural and other influences on student perceptions of the use of case studies and study groups in management accounting
(Lincoln University. Commerce Division, 1999-02)
Recent accounting education literature indicates a trend towards an increasing use of case studies, groups and cooperative learning. The literature in these fields is primarily of a descriptive nature, either suggesting ...
Boards of directors : the influence of board size, leadership and composition on corporate financial performance
(Lincoln University. Commerce Division., 1998-02)
Boards of directors are believed to influence corporate performance. Such influence may be direct, e.g., through boards monitoring management, or indirect; through the actions of a Chief Executive Officer selected by the ...
Audit judgments of revalued non-current assets
(Lincoln University, 1994)
The revaluation of non-current assets has become an accepted accounting practice in many countries including the United Kingdom, Australia and New Zealand. This practice has implications for the external auditor who must ...
Audit fees in New Zealand after removing restrictions on competition
(Lincoln University. Commerce Division., 1999-07)
Audit fees decreased in the United States and Australia after professional accounting bodies removed restrictions on competition in their professional regulations. In New Zealand, the professional body amended its regulations ...
A simple approach to valuing the delivery options implicit in the US treasury bond futures contract
(Lincoln University. Commerce Division., 1998-11)
The T-Bond futures contract has traded on the Chicago Board of Trade (CBOT) for approximately 20 years, and is now the most actively traded derivative product in the world. A voluminous amount of research has accordingly ...
Public sector reform in the Asia-Pacific
(Lincoln University. Commerce Division, 1998-10)
The world recessionary period of the 1980's forced many governments to re-evaluate their economic management strategies. Today, existing strategies are being supplanted by a belief that economic growth is best achieved by ...
The ongoing debate over export performance : an investigation of New Zealand small industrial firms
(Lincoln University. Commerce Division., 1998-10)
The purpose of this study is to examine differences between low vs. high-performance exporters. For this purpose, the effects of selected firm-related and export strategy-related variables on three selected measures of ...
Practical PC skills of newly qualified chartered accountants : a study of the training programme of the Institute of Chartered Accountants in Ireland
(Lincoln University. Commerce Division, 1999-02)
Substantial literature studied here showed the need for practical personal computing (PC) skills among accounting professionals. However, the effectiveness of PC courses designed to inculate these skills in accountants has ...