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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 ...
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 ...
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 ...
Summary financial reports : review of international guidelines and literature : NZ evidence and issues
(Lincoln University. Commerce Division., 1999-02)
Although there are no professional guidelines or statutory regulations that permit or guide the
presentation of summarised financial reports in New Zealand, a number of NZ companies
provide such reports to their shareholders ...
Classification of foreign operations for financial reporting
(Lincoln University. Commerce Division., 1999-02)
The New Zealand standard on foreign currency translation (FRS-21), similar to standards in the US, Australia, and Canada and the International Accounting Standard (IAS-21), requires the classification of foreign operations ...
A self-assessment of entry-level PC skills by newly qualified Irish chartered accountants
(Lincoln University. Commerce Division., 1999-02)
This article examines the extent to which Irish university accounting curricula provide the PC skills necessary to prepare graduates for a career in accountancy. The entry-level self-perceived PC skills of accounting/commerce ...
Student perceptions of the pedagogical features of a computer-aided learning program in introductory accounting
(Lincoln University. Commerce Division, 1999-02)
Computer usage in accounting education is increasing, with computer-aided learning (CAL) packages becoming readily available. A consequent challenge facing accounting educators is to ensure that the increased use of computers ...
The reciprocal relationships between job satisfaction, life satisfaction and job stress : an empirical investigation of industrial salespeople in New Zealand
(Lincoln University, 1999)
The marketing literature regarding job satisfaction has grown substantially since the 1970's. The main focus of this literature has been salespeople, especially industrial salespeople. This reflects the importance of a ...
An examination of the effect of subject specialisation, culture and prior education on computer ethics
(Lincoln University. Commerce Division., 1999-02)
Ethics is currently an issue of considerable importance to accountants, and there have been calls from the accounting profession for greater attention to be paid to this topic. The paper reports on a study which examined ...