Print ISSN: 2204-1990

Online ISSN: 1323-6903

Volume 21, Issue 1

Volume 21, Issue 1, Summer and Autumn 2015

Use of Management Accounting Practices in Carbon Emission Management: Evidence from Australian Companies

Jayanthi Kumarasiri

Journal of Contemporary Issues in Business and Government, 2015, Volume 21, Issue 1, Pages 5-22

This study examines the use of management accounting practices by companies in managing carbon emission issues. The sample consists of 69 Australian companies that participated in the Carbon Disclosure Project (CDP) 2009 survey. Both qualitative and quantitative analyses of survey responses are conducted. In this investigation, relative absence of the use of accounting practices was uncovered. Given that the companies examined were large companies and the majority of them operated in carbon intensive or climate change exposed sectors, it is likely that this under-utilisation of accounting practices translates into a corresponding under-performance in carbon emission management. Acknowledgement: This paper is drawn from Kumarasiri’ s (2015) unpublished PhD thesis.

SME contributions for diversification and stability in emerging economies – An empirical study of the SME segment in the Qatar economy

Raj Fernandez, Dr Shaukat Ali

Journal of Contemporary Issues in Business and Government, 2015, Volume 21, Issue 1, Pages 23-45

Diversity has a significant influence on economic output, productivity and growth’ (Marra, Carlei & Crociata 2011). A healthy SME sector is vital to the sustainability and growth of an economy, especially in emerging economies as their business composition is mostly dominated by the SME segment. Similar to most economies in the MENA (Middle Eastern and North Africa) region, Qatar’s economy predominantly depends on the gas and oil industry. This paper discusses the challenges faced by SME’s in Qatar and financial institutions’ and the perception of barriers to SMEs in terms of lending and support. The research involved a qualitative and quantitative analysis of the research data. A preliminary assessment of secondary data was conducted to establish the current standing of Qatar’s SMEs and compare this with similar emerging markets and more developed economies. Data was obtained for the qualitative element of the study through structured interviews with banking professionals and questionnaires completed by SME entrepreneurs in Qatar. The paper also revealed that there are differences between stakeholders of the SME segment which present further challenges and recommends solutions to these challenges.

Talent Culture’s Role in Talent Development among Academics: Insights from Malaysian Government Linked Universities

Mohan Dass Mohan, Siva Muthaly, John Annakis

Journal of Contemporary Issues in Business and Government, 2015, Volume 21, Issue 1, Pages 46-71

Purpose – The purpose of this paper is to investigate the talent development antecedents in Malaysian Government Linked Companies (GLCs) Universities. Four key constructs were identified and analysed from the literature including talent identification, talent culture, competencies and talent development. Design/methodology/approach – The data required for this research were collected using a survey and online surveys sent to the three universities who participated in the study. A questionnaire was developed with 26 items adapted from previously validated scales. A non-probabilistic sampling procedure, i.e. convenience sampling, was utilised owing to the unavailability of a satisfactory sampling frame. Questionnaires were distributed to academics from three GLCs— Universiti Tenaga Malaysia (UNITEN), Universiti Teknologi Petronas (UTP) and Multimedia University of Malaysia (MMU). A total of 300 questionnaires were submitted to the GLC universities, of which 168 surveys were completed and deemed useable for data processing. Findings – The research findings revealed that talent culture plays a significant mediating role in talent identification and competencies towards - 47 - talent development in retaining competent academics in Malaysian GLCs universities. The findings also suggest that in order to attract and retain competent academics, GLC universities should institute formal career development opportunities and career orientated strategic plans. Finally, public policy makers should utilise key indicators of talent identification and talent culture such as equitable performance rating systems and rewarding of exemplary contributions in order to stimulate overall talent development. Research limitations/implications – GLC universities should cultivate a Talent Management culture to enhance their talent culture and thereby increase the skills of academics and retain quality academic staff. This research highlights the potential benefits of cultivating a Talent Management culture. The results of this study will benefit the GLC universities specifically, and other educational institutions in general by assisting them to identify, develop and retain competent academics. Originality/value – This is one of the few studies that uses partial least squares to address a multifaceted problem associated with the talent management competency in Malaysian Government Linked Companies universities.

An Investigation of the Main Factors to be Considered in Cloud Computing Adoption in Australian Regional Local Councils

Omar Ali, Jeffrey Soar, Jianming Yong

Journal of Contemporary Issues in Business and Government, 2015, Volume 21, Issue 1, Pages 72-93

Technology plays an important role in helping organisations control quality and costs, and taking advantage of opportunities in a highly competitive and increasingly complex business environment. Cloud computing offers greater access to computing power, storage, software, and remote data centres through the web. This research aims to investigate the factors to be considered for cloud computing adoption by Australian regional councils. The research employed in-depth interviews with IT managers from selected local government councils. The major factors to be considered for the adoption of cloud computing were identified as Internet connectivity, data storage location, cost, integration, data back-up, provider dependability, employees’ knowledge, and transportability. The findings of this research may help managers increase their awareness about factors to be considered when planning to adopt cloud computing