Print ISSN: 2204-1990

Online ISSN: 1323-6903

Volume 13, Issue 2

Volume 13, Issue 2, Summer and Autumn 2007


A Comparative Analysis of Public Sector Accountability

John Neilson Greg Tower

Journal of Contemporary Issues in Business and Government, 2007, Volume 13, Issue 2, Pages 1-15

This paper provides a comparative analysis of change in the accountability regime - from a fiduciary focus to a more relative and useful managerial accountability focus - across Australian local government. Six Australian states are reviewed revealing important differences between local government accountability across jurisdictions. Differences are evidenced in the demographic factors including financial capabilities, age and size of local governments. This study provides an important contribution to our understanding of public sector accountability in local government by documenting the increased emphasis in managerial decision making.

The Association Between Perceived Audit Firm Service Quality and Behavioural Intentions

Anja Morton Don Scott

Journal of Contemporary Issues in Business and Government, 2007, Volume 13, Issue 2, Pages 17-30

The aim of this study was to develop and test an instrument for measuring service quality in an audit firm setting and then use this instrument to evaluate the influence of service quality perceptions on audit firm clients' intentions to purchase additional services. Based on qualitative research and secondary data, a questionnaire-based instrument was developed and assessed for reliability and validity. Data collected with the developed instrument was then used in a canonical correlation analysis. The developed instrument was found to be reliable and valid. It was further found that enhanced service quality was not associated with the provision of additional services but was associated with recommendations to prospective new clients and was weakly associated with retention of the audit firm.

Transparency or Secrecy? Business-Government Relations in a Networked Era

Jeffrey Roy

Journal of Contemporary Issues in Business and Government, 2007, Volume 13, Issue 2, Pages 31-47

This article examines how the patterns of business-government relations are changing in an increasingly networked era. The primary focus in this investigation is the widening scope of collaboration and partnerships between both sectors, and the arguments for and against such interaction. Subsequently, how these arguments relate to transparency and secrecy in the formation of new governance arrangements as well as accountability and performance of such arrangements are also considered. The essential role of transparency is put forth as the key to being able to distinguish between collaboration and collusion and to promote the former as a basis of more virtuous hybrid governance models enjoining business and government.

When International Contracts for the Sale of Goods are Traps for Business People

LA Wander JS Manna

Journal of Contemporary Issues in Business and Government, 2007, Volume 13, Issue 2, Pages 49-63

Sixty-eight nations, accounting for more than two thirds of global trade, follow international legal rules which govern contracts for the international sale of goods.1 In light of the recent trends in globalisation and liberalisation of international trade, business managers, previously accustomed to their own local or domestic laws, must deal with the perils and traps that arise from these international rules. Most of Europe, the United States, Russian Federation, Mexico, Australia, Canada and China have adopted the United Nations Convention on Contracts for the International Sale of Goods (CISG); an international agreement between these nations that embodies the new rules of international trade agreements involving the sale of goods.2 The CISG pre-empts a country's domestic law, including the Uniform Commercial Code (UCC) in the United States, which could present precarious results for business managers who are unaware of its existence (Mather, 2001).

Investigating the Importance of Youth Culture in Successful Youth Events

Kirsten Miffling Ruth Taylor

Journal of Contemporary Issues in Business and Government, 2007, Volume 13, Issue 2, Pages 65-80

Youth are an easily identifiable market, relatively homogenous, highly aural and visual, globally connected and increasingly technologically dependent, seeking to display image and belonging. This paper presents the findings of an empirical study investigating youth events using stakeholder theory, in particular the distinctive elements of youth culture that contribute to the staging of a successful youth event. A case approach was adopted for this study at an extreme/action sports festival staged in Western Australia. The methodology incorporated qualitative pre-event focus groups and in-depth interviews followed by a quantitative questionnaire survey administered using a random intercept method (N=182). The results highlight the importance of youth subculture in the staging of successful youth events. This includes the incorporation of a combination of sport, music/bands, interactivity and atmosphere. The results of the findings have implications for public and private event providers, event planners and policy makers who actively support and assist in the funding of youth events

Perceived Barriers to Career Progression in the Western Australian State Public Sector

Lisa Cullen Theo Christopher

Journal of Contemporary Issues in Business and Government, 2007, Volume 13, Issue 2, Pages 81-98

The present study fills a gap in prior research by examining perceived career barriers of both male and female accountants working in the Western Australian state public sector. A sample of qualified accountants were sent questionnaires requesting them to indicate the level of importance of 24 listed career-related barriers with the option of adding additional barriers. Two additional barriers were added from the responses. Findings observed a number of career-related barriers. The importance of these barriers was found to be related to demographic variables. Correlation analysis found that gender, age, years of experience and years working in the public service were all significantly related of the extent of work-life balance barriers. Age was found to be significantly related to the total of all barriers and individual barriers. Qualifications were also found to be related to external and individual barriers. The implications of the findings are that barriers are present and measures need to be undertaken to remove these barriers.

Global Capitalism and the Rise of Private Equity and Outsourcing

Guy Callender

Journal of Contemporary Issues in Business and Government, 2007, Volume 13, Issue 2, Pages 99-109

The popularity of contracting out or outsourcing has remained undiminished in both public and private sectors as organisations seek to satisfy their many stakeholders that they function in an efficient and cost effective manner. The rise of contracting out can be attributed to the ideological support for contracting out provoked by the free market economic policies popularised in the 1980s, universal pressure on costs, and the encouragement of authors as diverse as Peters and Waterman (1982) and Friedman (2005). An emerging funding source for both public and private sectors is private equity capital. Once associated with high risk ventures but now financing mainstream corporate activities, the rise of private equity has been sudden. This paper draws together the combined themes of contracting out and private equity with particular emphasis on the lack of financial performance and transparency created by each, and their potential impact on competitive markets and global capitalism?