Browsing Doctoral Theses by Thesis Supervisor "Sinclair, Rowena"
Now showing items 1-5 of 5
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Conservatism, change and resistance: a Bourdieuian study of the Vietnamese accounting field
(Auckland University of Technology, 2013)The International Financial Reporting Standards (IFRS) are currently proposed as a global set of standards which will provide high quality, transparent, comparable and understandable information to capital markets and other ... -
Discharging accountability in the field of Non-governmental Organisations in Samoa
(Auckland University of Technology, 2016)The questioning of accountability for Samoa came to the forefront as a result of a publicised scandal involving funds donated in aid of the devastating effects of a tsunami in 2009. This scandal prompted an interest in ... -
An investigation into the expansion of western professional accounting bodies - using the case of CPA Australia
(Auckland University of Technology, 2013)Extensive research has been done on the formal professionalisation processes of western professional accounting bodies. It would appear that as the growth of local markets reaches saturation, professional accounting bodies ... -
Lifting the Veil: Integrated Reporting, Materiality Determination, and Stakeholder Inclusivity
(Auckland University of Technology, 2021)Materiality is constructed within the critical accounting literature as a fractured and disputed concept and practice. Within this literature, materiality is simultaneously re-presented as a technical-rational and objective ... -
Performance measurement and reporting practices in New Zealand charities
(Auckland University of Technology, 2015)Performance measurement and performance reporting are both important aspects of how a charity discharges its accountability obligations, but have been investigated separately in the past (Connolly & Dhanani, 2009; Connolly ...