Fifty‐year overview of judgment and decision‐making research in accounting

As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of judgment and decision‐making (JDM) experimental research in accounting over that 50‐year period. Our review is divided by decade and between auditing, financial accounting and management accounting. In four major journals, we found 5745 papers between 1970 and 2009, which we consider impressive and strong support for the opportunity to publish in this field. Our aim is to encourage more JDM research from Australians and New Zealanders, and to allow researchers in particular specialisations to get a better understanding of the JDM research in other specialisations.     

Comprehensive versus partial deferred tax liabilities and equity market values

This study investigates the value relevance of the deferred tax liability recognized using comprehensive versus partial allocation. Our research examines New Zealand firms who, prior to the introduction of International Financial Reporting Standards, were free to choose between comprehensive and partial allocation. We test the joint hypothesis that the partial, as opposed to comprehensive, deferred tax liability is relevant for equity valuation and is sufficiently reliable to be reflected in investors’ valuation assessments. Our results are consistent with this prediction.     

Incentives for cost misrepresentation in supply chains

This paper investigates sequential manufacturer–retailer price determination and channel performance under possible misrepresentation by one member of its privately known cost. To the standard double marginalization game, we add a preliminary stage where the manufacturer (alternately the retailer) announces its privately known constant marginal cost. We prove that the manufacturer has no incentive to misrepresent its cost, and we give respective sufficient conditions on the demand function for the retailer to overreport and to underreport costs. Depending on the shape of the demand function, opportunistic behavior by the retailer may lower or raise the manufacturer’s profit and channel performance.     

论跨国公司在华社会责任的弱化及其对策

跨国公司促进经济全球化的同时,对世界经济活动的作用也在不断增强,成为全球化的最大受益者,也对东道国产生了深远的影响,特别是中国改革开放28年来,越来越多的跨国公司到中国投资,不仅带来了现代企业管理理念、公司治理结构和企业文化,也为中国的经济发展作出了突出的贡献。然而,近年来跨国公司在中国的产品质量、税务运作、劳工关系等社会责任方面,却有弱化的表现,为了实现跨国公司和中国达到双赢的结果,本文探讨了改善这些弱化表现的对策。     

A Rationale for the Coexistence of Central and Decentral Marketing in Team Sports

Abstract. In some sports leagues, the sports association sells broadcasting rights centrally in order to create competitive balance. In other ones, the market is decentral. As a result, there is competitive imbalance. In this paper, the preferred kind of marketing of sports associations is analysed. Distinctions are made between three cases. In case one, the sports association is only interested in competitive balance. In the second case, it wishes to create a single high-performing team, and in the third, it maximizes aggregate performance. It is found that, depending on the preferences of the association, both kinds of marketing can be optimal.     

The intersubsidiary competition in an MNE: evidence from the Greater China region

We examine subsidiary survival from an intersubsidiary competition perspective. Drawing from 87 Taiwanese subsidiaries of MNEs we examine the influences of strategic importance of a subsidiary, resource asymmetry, and characteristics of value activities on the survival rate of a subsidiary. Results show that these factors have differential effects on the survival rates of a firm's foreign subsidiaries. Specifically, strategic importance and gains in intangible resources enhance a subsidiary's survival rate, whereas local responsiveness, gains in physical resources, and similarity and mobility of value‐added activities decrease its survival rate. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

Understanding diversity managersõ role in organizational change: Towards a conceptual framework

The paper presents a conceptual framework charting the agency of diversity managers in organizational change. Evaluating and critiquing the contemporary models of organizational change management, we identify three concepts, which are situatedness, relationality, and praxis, for understanding the diversity managers' agency in the organizational change process. Each orienting concept is explored in the context of current diversity management literature and their combined explanatory power is discussed. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd.     

HIDDEN DISCIPLINES IN MALAYSIA: THE ROLE OF BUSINESS HISTORY IN A MULTI-DISCIPLINARY FRAMEWORK

Business history plays a crucial role in the understanding of the history and socioeconomic development of Malaysia. This paper analyses that role through an assessment of the most relevant colonial, post-colonial, and contemporary literature. Malaysian business history adopts a multidisciplinary approach, which has the potential to propel the discipline to address potentially sensitive political issues in Malaysia, though in the past business history's assimilation into other disciplines has discouraged, with notable exceptions, its potential to explore sensitive topics. In conclusion, the paper outlines the challenges faced by Malaysian business history academics and argues for extending the discipline's boundaries.     

浅析国际产业转移对中国物流业的影响

跨国公司进行全球战略布局是向中国产业转移的重要推动力,面对国际产业转移对中国物流产业带来的影响,中国物流业应尽快制定相应策略及措施,主要是加快完善国内产业链并"走出去",大力发展三方物流,运用创新的管理思维模式,建立物流标准化体系,发展绿色物流,把好"环境关",以确保未来物流业的顺利发展.