Publications

Apoifis, C, Pazmandy, G, Moysa, L, Caddy, I & Kay, J 1993, Attaché Five Computer Based Accounting.
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Text illustrating detailed procedures of computer applications to accounting problems commonly encountered in business.

Clarke, T 1993, The Political Economy of Privatisation, Routledge, London.
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Privatization of state-owned assets became a major economic policy of many countries in the 1980s, and in some cases amounted to a conscious attempt to roll back the frontiers of the state and return to the market. This was part of a reconsideration of the nature and role of the state sector in developed and less developed market economies that was resolved in favour of the view that government involvement had been excessive. At the end of the 1980s the demise of central planning in Eastern Europe led to an artempt to create markets there and, in a sense, to privatize whole economies. It is tempting to conclude from these developments that state or government failure is the norm, and that the free play of market forces is the solution to such government failures. Much of the neo-liberal theory and ideology, which received wide acclaim and influence during the 1980s, makes exactly this point. However, careful consideration of the theory and evidence of the ‘market versus government’ issue makes this belief less self-evident.

Wieder, B 1993, Grenzkosten- und Absatzsegmenterfolgsrechnung im Versicherungsunternehmen, Linde, Vienna, Austria.
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GPK and Profitability Analysis for Insurance Companies

Clarke, T 1993, 'Priveatizierung und Umstrukturierung von Unternehmen in Grossbritannien:Lehren fur Osteuropa?' in Fritze, L, Kreissig, V & Schreibe, E (eds), Privatisierung und Partizipation –ein Ost-West Vergleich, SAMF, Germany, pp. 41-62.
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A critique of the approach of Eastern European economies towards privatisation.

Clarke, T 1993, 'The Political Economy of the UK Privatization Programme: A Blueprint for Other Countries?' in Clarke, T & Pitelis, C (eds), The Political Economy of Privatisation,, Routledge, London, pp. 205-233.
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A critique of the UK approach to privatisation, and the weaknesses in regarding this as a model for privatisation internationally.

Clarke, T & Pitelis, C 1993, 'The Political Economy of Privatization' in Clarke, T & Pitelis, C (eds), The Political Economy of Privatisation, Routledge, London, pp. 1-30.
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An economic analysis of the performance of privatisation internationally, with a critique of the dominant approach to transferring public sector monopolies into private sector monopolies without adequate regulation to ensure competition and responsiveness to customers.

Savage, EJ 1993, 'Impact analysis of the fightback! Tax reforms' in Head, JG (ed), Fightback! An economic assessment, Australian Tax Research Foundation, Sydney, pp. 351-382.

ANDERSON, D, FRANCIS, JR & STOKES, DJ 1993, 'AUDITING, DIRECTORSHIPS AND THE DEMAND FOR MONITORING', JOURNAL OF ACCOUNTING AND PUBLIC POLICY, vol. 12, no. 4, pp. 353-375.
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Ang, S, Cummings, LL, Straub, DW & Earley, PC 1993, 'The effects of information technology and the perceived mood of the feedback giver on feedback seeking', Information Systems Research, vol. 4, no. 3, pp. 240-261.
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A major tenet in organizational behavior literature is that feedback improves performance. If feedback is thought to improve performance, then individuals should actively seek feedback in their work. Yet, surprisingly, individuals seldom seek feedback perhaps because of face-loss costs of obtaining feedback face-to-face. Furthermore, in cases where the giver is perceived to be in a bad mood, individuals may be even more reluctant to seek feedback if they believe seeking feedback risks the giver's wrath and a negative evaluation. In this paper, we explain how information technology can be designed to mediate feedback communication and deliver feedback that promotes feedback seeking. In a laboratory experiment, the effects of information technology and the perceived mood of the feedback giver on the behavior of feedback seekers are examined. The results showed that individuals in both the computer-mediated feedback environment and the computer-generated feedback environment sought feedback more frequently than individuals in the face-to-face feedback environment. In addition, individuals sought feedback more frequently from a giver who was perceived to be in a good mood than from a giver who was perceived to be in a bad mood. Copyright © 1993. The Institute of Management Sciences.

ARRINGTON, CE & FRANCIS, JR 1993, 'GIVING ECONOMIC ACCOUNTS - ACCOUNTING AS CULTURAL-PRACTICE', ACCOUNTING ORGANIZATIONS AND SOCIETY, vol. 18, no. 2-3, pp. 107-124.

Arthur, N, Garvey, G, Swan, PL & Taylor, SL 1993, 'Agency theory and 'management research': A comment', Australian Journal of Management, vol. 18, no. 1, pp. 93-102.

Clarke, T 1993, 'Case Study: Robert Maxwell: Master of Corporate Malfeasance', Corporate Governance: An International Review, vol. 1, no. 3, pp. 141-151.
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Clarke, T 1993, 'Corporate Governance after Cadbury', Executive Development, vol. 6, no. 3.
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Clarke, T 1993, 'Corporate Governance: The State of the Art', Managerial Auditing Journal, vol. 8, no. 3, pp. 3-7.
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Corporate governance as a matter for concern. © 1993 MCB UP Limited. All Rights Reserved.

CLEGG, S 1993, 'CHARISMA AND LEADERSHIP IN ORGANIZATIONS - BRYMAN,A', SOCIOLOGY-THE JOURNAL OF THE BRITISH SOCIOLOGICAL ASSOCIATION, vol. 27, no. 3, pp. 551-552.
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CLEGG, SR 1993, 'AGENCY AND ORGANIZATION - TOWARDS AN ORGANIZATIONAL THEORY OF SOCIETY - AHRNE,G', BRITISH JOURNAL OF SOCIOLOGY, vol. 44, no. 3, pp. 542-543.
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CLEGG, SR 1993, 'SURVEILLANCE, POWER AND MODERNITY - DANDEKER,C', BRITISH JOURNAL OF SOCIOLOGY, vol. 44, no. 2, pp. 363-364.
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Collins, J 1993, 'Immigrant families In Australia', Journal Of Comparative Family Studies, vol. 24, no. 3, pp. 291-313.
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Australia has relatively more immigrant families, of greater ethnic diversity, than most western societies. In order to understand the diversity of experiences of immigrant families in Australia it is necessary to reject simplistic 'culturalist'' explana

Cushman, G & Veal, AJ 1993, 'The new generation of leisure surveys - Implications for research on everyday life', Loisir et Societe, vol. 16, no. 1, pp. 211-220.
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This paper has examined the new generation of leisure participation surveys and their potential for research on leisure in every day life. The new generation of leisure surveys are remedying various problems in their design and in their approach to the study of leisure. As national leisure surveys in Australia and New Zealand demonstrate, leisure surveys are acquiring features which enable a broader understanding of leisure and its contexts. Just as research methodology in general is constantly changing and evolving so is leisure survey methodology. It is anticipated that as new questions are asked about leisure behaviour new ideas concerning survey methods will emerge. © Presses de I’Université du Québec.

Dalton, B 1993, 'Economic Liberalisation in the Republic of Korea', Asian Studies Review, vol. 17, no. 2, pp. 63-79.
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Dowling, GR 1993, 'Developing your company image into a corporate asset', Long Range Planning, vol. 26, no. 2, pp. 101-109.
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Dunphy, DC & Stace, D 1993, 'The Strategic Management Of Corporate Change', Human Relations, vol. 46, no. 8, pp. 905-920.
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To investigate the controversy between universal and contingent approaches to corporate change, a study was undertaken of 13 service sector organizations. The study used the Dunphy/Stace contingency model of organizational change strategies, developing m

Dwyer, L & Forsyth, P 1993, 'Assessing the benefits and costs of inbound tourism', Annals of Tourism Research, vol. 20, no. 4, pp. 751-768.
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Inbound tourism brings both benefits and costs to a destination country. For policy reasons, it is necessary that the net benefits of inbound tourism be accurately assessed for different countries. With specific reference to Australia, this paper first presents reasons why gross expenditure by foreign tourists exaggerates the benefits from inbound tourism. Second, the paper identifies some distortions which, to varying degrees, exist in all economies and which affect the net national benefits from inbound tourism. These distortions arise from the presence of taxes and subsidies, market power, externalities, terms of trade effects, government revenue effects, labor market effects, and foreign exchange effects. © 1993.

DWYER, L & FORSYTH, P 1993, 'GOVERNMENT SUPPORT FOR INBOUND TOURISM PROMOTION: SOME NEGLECTED ISSUES', Australian Economic Papers, vol. 32, no. 61, pp. 355-374.
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Dwyer, L & Mellor, R 1993, 'Product Innovation Strategies and Performance of Australian Firms', Australian Journal of Management, vol. 18, no. 2, pp. 159-180.
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This study investigates the relationship between product innovation strategies and new product success for N = 108 Australian firms. Five different types of strategies were identified. Interestingly, the different strategies had quite similar levels of reported success, suggesting that firms adapt their product innovation strategies to allow for industry and market conditions. Overall, however, the best-performing strategy appeared to consist of technical fit, attention to customer needs, and aggressive marketing. © 1993, SAGE Publications. All rights reserved.

Earley, PC 1993, 'East Meets West Meets Mideast: Further Explorations Of Collectivistic and Individualistic Work Groups', Academy of Management Journal, vol. 36, no. 2, pp. 319-348.
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Earley, PC 1993, 'EAST MEETS WEST MEETS MIDEAST: FURTHER EXPLORATIONS OF COLLECTIVISTIC AND INDIVIDUALISTIC WORK GROUPS.', Academy of Management Journal, vol. 36, no. 2, pp. 319-348.
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Edward Arrington, C & Francis, JR 1993, 'Accounting as a human practice: The appeal of other voices', Accounting, Organizations and Society, vol. 18, no. 2-3, pp. 105-106.
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Gopalsamy, K, He, X & Sun, D 1993, 'Oscillations And Convergence In A Diffusive Delay Logistic Equation', Mathematische Nachrichten, vol. 164, pp. 219-237.
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Sufficient conditions are obtained for all positive solutions of the diffusive delay-logistic system partial derivative N(x, t)/partial derivative t = D partial derivative 2N(x, t)/partial derivative x2 + rN(x, t)[1- N(x, t - tau/K] partial derivative N/

Gopalsamy, K, Wen, L, Chen, Y & He, X 1993, 'Necessary And Sufficient Conditions For A 4th-order Functional-differential Equation To Be Oscillatory', Mathematische Nachrichten, vol. 164, pp. 23-36.
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Necessary and sufficient conditions for a fourth order functional differential equation of the form (1) [r(t) y (t)] + f(t, y(h1(t)), y(h2(t)), ..., y(h(n)(t))) = 0 to be oscillatory are given when.f is strongly superlinear or strongly sublinear.

He, XZ 1993, 'Global Stability of N-Dimensional Nonautonomous Lotka-Volterra System', Applicable Analysis, vol. 50, no. 3-4, pp. 253-262.
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In this paper, we deal with the global asymptotic stability of n-dimensional Lotka-Volterra system with time dependent coefficients. By constructing suitable Lyapunov functions, we generalize Theorems 3.1 and 3.2 of [6] to our n-dimensional case and therefore have solved the open problem given in [6]. We also discuss the global stability of the periodic solution of the system when all the coefficients of the system are periodic. For the case of n = 2, we have improved the corresponding results in [6]. © 1993, Taylor & Francis Group, LLC. All rights reserved.

HE, XZ 1993, 'OSCILLATORY AND ASYMPTOTIC-BEHAVIOR OF 2ND-ORDER NONLINEAR DIFFERENCE-EQUATIONS', JOURNAL OF MATHEMATICAL ANALYSIS AND APPLICATIONS, vol. 175, no. 2, pp. 482-498.
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Lee, M & Svensson, NL 1993, 'Effect of loading frequency on response of the spine to lumbar posteroanterior forces', Journal of Manipulative and Physiological Therapeutics, vol. 16, no. 7, pp. 439-446.
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Objective: The purpose of this investigation was to study the spinal deformations produced by applying a force to a lumbar vertebra and to compare the deformation responses at three different loading rates. Setting: The study was conducted in a laboratory setting using a mechanical device to simulate the manipulative procedure being studied. Subjects: Twelve volunteers (mean age 28.1 yr) formed a convenience sample for testing. All subjects had no significant history of low back pain. Interventions: During loading the displacements of the skin were measured at the point of loading, as well as over the spinous processes of L1, T11, T8, and S1 and 30 mm caudad to S1. The loading rates were 1.0 Hz, 0.5 Hz and a very slow 'quasistatic' rate. The order of presentation of the loading rates was systematically varied between subjects to minimize the effect of order on the responses. Between 20 and 100 N, the force-displacement relations were highly linear and were characterized by the coefficients of the equation of the line of best fit. Main Results: At all three loading rates there were displacements throughout the entire region studied. Changing from quasistatic loading to cyclical loading produced a significant reduction in displacements. Conclusions: This study found that when a force was applied over L3 there was generalized movement of the whole lumbar and lower thoracic spine. Therefore, a diversity of tissues would be expected to contribute to the resistance to lumbar posteroanterior movements.

Lee, M, Esler, MA, Mildren, J & Herbert, R 1993, 'Effect of extensor muscle activation on the response to lumbar posteroanterior forces', Clinical Biomechanics, vol. 8, no. 3, pp. 115-119.
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The purpose of this study was to examine the responses of normal subjects to the application of cyclical lumbar posteroanterior forces which simulated a manipulative therapy technique known as mobilization. The specific aim was to determine whether increases in spinal extensor muscle activity could modify the stiffness of lumbar posteroanterior movements. The lumbar posteroanterior stiffness was measured in eleven asymptomatic subjects in the prone position, both in the relaxed condition and during maximal voluntary isometric muscle contractions. The electromyographic activity of lumbar extensor muscles was measured in the relaxed and maximal contraction conditions during the application of mobilization. The posteroanterior stiffness was found to be significantly greater during maximum activation of the extensor muscles. The results indicate that muscle activity can significantly alter lumbar posteroanterior stiffness. Clinicians often apply posteroanterior forces over a spinous process of a vertebra to assess the resistance to movement. Information about the degree and nature of perceived resistance to posteroanterior movement is used to help make a diagnosis and select treatment techniques. This study has shown that increased activity of the spinal extensor muscles can increase the stiffness of lumbar posteroanterior movements, compared with the case where the subject is relaxed. When interpreting the posteroanterior responses of patients, clinicians should be aware that spinal extensor mucle activity can influence resistance to posteroanterior movement. © 1993.

Lee, M, Latimer, J & Maher, C 1993, 'Manipulation: investigation of a proposed mechanism', Clinical Biomechanics, vol. 8, no. 6, pp. 302-306.
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The purpose of this study was to investigate whether spinal manipulation alters the posteroanterior stiffness of the manipulated region. Thirty subjects with no history of thoracic pain or contraindication to manipulation participated. The manipulation studied was a posteroanterior thrust applied to the T4-5 spinal level. The effect of the manipulation was compared to a control intervention of supine lying. The posteroanterior stiffness of all subjects was measured at the T4 and T5 levels initially, and remeasured after both the manipulation and control interventions. Change scores relating to the change in posteroanterior stiffness due to manipulation and due to the control intervention were computed. A t-test comparing the change scores between interventions revealed no significant difference. However, the posteroanterior stiffness at T5 was found to be significantly greater than at T4. It was concluded that in the case of asymptomatic subjects these results did not provide support for the hypothesis that posteroanterior stiffness is altered by manipulation. © 1993.

Lee, P, Taylor, S, Yee, C & Yee, M 1993, 'Prospectus Earnings Forecasts: Evidence And Explanations', Australian Accounting Review, vol. 3, no. 5, pp. 21-32.
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Recent changes to prospectus regulations have generated considerable controversy. While the legally enforceable definition of “required information” may be uncertain, it seems clear that earnings forecasts are expected to play an important role. However, we find that the accuracy of these forecasts is questionable, as are many of the explanations offered for differences with the actual results. This calls into question the methods used for estimating future earnings and, ultimately, the usefulness of such forecasts. Laws relating to liability for prospectus information make this an issue of some concern for investors, as well as accountants and other professional advisers. © 1993 CPA Australia

Lee, PJ, Taylor, SL, Yee, C & Yee, M 1993, 'IPO earnings forecasts: accuracy and explanations', Australian Accounting Review, vol. 3, no. 1, pp. 21-32.

Lim, S & McKinnon, J 1993, 'Voluntary disclosure by NSW statutory authorities: The influence of political visibility', Journal of Accounting and Public Policy, vol. 12, no. 3, pp. 189-216.
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This study examines the influence of political visibility on the voluntary disclosure practices of 50 commercial and semi-commercial statutory authorities in the Australian State of New South Wales in 1984, the year prior to the enactment of legislation mandating detailed disclosure requirements. A positive correlation is hypothesized and found between the political visibility of these authorities and their voluntary disclosure of financial and non-financial information of a non-sensitive nature. However, as predicted, no positive correlation is found between the authorities' political visibility and their disclosure of financial and non-financial information of a sensitive nature.

Midgley, DF & Dowling, GR 1993, 'A Longitudinal Study of Product Form Innovation: The Interaction between Predispositions and Social Messages', Journal of Consumer Research, vol. 19, no. 4, pp. 611-611.
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Saavedra, R, Earley, PC & Van Dyne, L 1993, 'Complex Interdependence in Task-Performing Groups', Journal of Applied Psychology, vol. 78, no. 1, pp. 61-72.
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This study proposed a model of work group performance based on the consequences of complex interdependence (CI), which is defined as the interactive effects of task, goal, and feedback combinations. The study consisted of a 4 (task interdependence: pooled, sequential, reciprocal, or team) × 2 (goal interdependence: individual or group) × 2 (feedback interdependence: individual or group) completely crossed factorial design using 118 three-person groups working in a laboratory setting on a performance appraisal task. The results of group-level analyses demonstrated the impact of CI on the perceived effectiveness of group task strategy. In turn, task strategy and intragroup conflict partially mediated the effects of CI on group performance quantity and quality. Design applications for group work are presented and discussed.

Savage, EJ 1993, 'Tax reform and the tax free threshold', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 10, pp. 1-23.

Shirley, D & Lee, M 1993, 'A preliminary investigation of the relationship between lumbar postero-anterior mobility and low back pain', Journal of Manual and Manipulative Therapy, vol. 1, no. 1, pp. 22-25.
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It is widely assumed that there is a relationship between pain, stiffness and muscle activity in patients with low back pain. This preliminary study was designed to begin an investigation of the existence of this relationship. Two subjects with low back pain and six normal subjects participated. The postero- anterior mobility of L3 and L4 was measured together with lumbar extensor muscle EMG. All normal subjects showed negligible muscle activity whereas both low back pain subjects demonstrated elevated EMG levels. In addition, both low back pain subjects were found to have relatively low mobility of L3 and L4 as compared to the normal subjects. Further research to investigate the relationship between these variables is indicated. © 1993 Maney Publishing.

Veal, AJ 1993, 'The concept of lifestyle: A review', Leisure Studies, vol. 12, no. 4, pp. 233-252.
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The paper is a review of literature and an analysis of the concept of lifestyle and its relationship to leisure. In the first part of the paper the review is divided into nine sections covering Weberian, sub-cultural, psychological, market research and psychographics, leisure/tourism styles, spatial, socialist lifestyles, consumer culture, gender, and miscellaneous approaches. In the second part of the paper a number of themes are identified and their roles in defining lifestyle are discussed; these are: Activities/behaviour; values and attitudes; individuals versus groups; group interaction, coherence, recognisability and choice. In conclusion, a definition of lifestyle is offered and a brief indication of a research agenda is presented. © 1993 E. and F.N. Spon.

Wearing, S 1993, 'Ecotourism: The Santa Elena rainforest project', The Environmentalist, vol. 13, no. 2, pp. 125-135.
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This paper outlines an ecotourism project undertaken in the Santa Elena community in the Monteverde region of Costa Rica. The community is seeking to establish a rainforest reserve on a parcel of land that has been permanently leased to their high school by the Costa Rican Government. The Community and Youth Challenge International are developing an ecotourism project that will provide a wider economic basis for the area and employment for students graduating from the high school. This project seeks to achieve sustainable development and fulfil the development requirements of the population surrounding the project. This is in the belief that it is only when conservation projects benefit local communities, and are set up with an infrastructure that vests control within local communities, that genuine ecotourism is achieved. © 1993 Kluwer Academic Publishers.

LABONE, M & WEARING, S 1993, 'TOWARD A SOCIOLOGY OF TOURIST CHOICE BEHAVIOUR FAMILY LEISURE CHOICES AND NATIONAL PARKS', LEISURE AND TOURISM: SOCIAL AND ENVIRONMENTAL CHANGE, pp. 609-614.

Sterman, MB, Kaiser, DA, Mann, CA, Suyenobu, BY, Beyma, DC & Francis, JR 1993, 'Application of quantitative EEG analysis to workload assessment in an advanced aircraft simulator', Proceedings of the Human Factors and Ergonomics Society, pp. 118-121.
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A fully portable quantitative EEG assessment system was used to evaluate workload in an advanced technology aircraft simulator. Air refueling and landing approach tasks were each performed at two difficulty levels in 15 Air Force pilots. Averaged and trended EEG spectral data were compared in the 8-12 Hz band to identify functional requirements for increased workload within and between tasks. A progressive suppression of 8-12 Hz activity at medial and right parietal sites accompanied increased workload in the air refueling task, while a sustained suppression at right and left temporal sites was associated with increased workload in the landing task. These findings suggest a potential electrophysiological index for workload. They also identify specific and differential cortical responses to visual integration in air refueling and working memory in ILS approach as primary correlates of the cognitive requirements for these tasks in these subjects.

Collins, J 1993, 'Cohesion with Diversity? Immigration and Multiculturalism in Canada and Australia'.
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Contemporary Canada and Australia are among the most ethnically-diverse societies in the world today. In the realtively short time of less than half a century, Canada and Australia have been transformed from mainly British - and in the case of Canada, British and French societies - to rank among the most multicultural of societies. The aim of this article is to explore the relationship between immigration, multiculturalism, ethnic diversity and social cohesion in Canada and Australia. The Australian and Canadian experience suggests that prejudice co-exists with tolerance, as does racism with social harmony and multiculturalism with ethnic inequality. This central contradiction is the key to understanding the contemporary Australian and Canadain immigration experience. This article explores this contradiction. It looks at the historical roots of immigration and immigartion policy in Australia and Canada before discussing contemporary developments in both countries. The article then looks at the emergence of multiculturalism, its, origins, contributions and contradictions in Australia and Canada before reviewing contemporary debates about immigration and multiculturalism in both countries. The dimensions of social cohesion in contemporary Australian and Canadian societies are reviewed before concluding with policy prescriptions for the continued triumph of tolerance over prejudice and social cohesion over conflict in both countries.

Collins, J & Henry, F 1993, 'Racism, Ethnicity and Immigration in Canada and Australia'.