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The motivation for this paper is to better understand the strengths and limitations of quantitative performance measures in a changing environment. The context is one of organisational change and innovative management. Using a case study approach, the paper presents a history of organisational...
This study examines the moderating effect of feedback on the relationship between budgetary participation and performance. The responses of 79 managers, drawn from a crosssection of Australian manufacturing companies, to a questionnaire survey were analysed using a multiple regression technique....
This paper examines the effect that the introduction of the FRS 9, the general disclosure standard in New Zealand, has on the level of disclosure of certain unspecified operating expenses. Generally, a low level of operating expense disclosure was found with no overall improvement recorded after...
This paper reports on a study of the efficacy of the Institute of Chartered Accountants of New Zealand's the Institute Professional Accounting School PAS programme in developing a set of competencies in candidates. The study surveyed Institute candidates' perceptions of their competence levels...
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