The Journal of New Business Ideas & Trends

Articles

Vol. 16, No. 1, 2018

Modelling the Influence of CEO Values and Leadership Styles on Financial Decision Making
IntroductionThe influence of Chief Executive Officer (CEO) values on financial decision making has been highlighted by events surrounding a number of high profile corporate scandals such as Enron, Arthur Andersen, WorldCom, Siemens, HIH, OneTel and many...
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A Retrospective of Professional Liability of Auditors in Australia
IntroductionProfessional occupations carry with them certain responsibilities that are above the normal duty of care required of someone who does not have or purport to hold a level of expertise, for example, solicitors, doctors and auditors. Thus, auditors...
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Media Fans' Alignment with Branding: A Rich and Under-Explored Research Domain
IntroductionThe marketing literature has extensively investigated fans in a wide range of contexts, but has almost exclusively focused on fans of celebrity human brands such as actors (Mathys et al., 2016), musicians (Dallenbach et al., 2015), and athletes...
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Editorial Vol. 16 Iss. 1 2018
ArticlesThe first paper "Media fans' alignment with branding: A rich and under-explored research domain" (Burgess & Jones, 2018) demonstrates the value of media fans behaviours and practices to brand managers aligning a number of marketing concepts...
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Artifacts and Institutions of Financial Accounting
IntroductionFinancial accounting plays an important role in supporting the global economic and financial markets and is responsible for communicating the reality of the financial existence of a particular organization so that society can assess the allocation...
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Corporate Social Responsibility: A Performance Matrix
IntroductionCorporate social responsibility (CSR) has been described as social responsibilities focused on short-term profit making (Friedman, 1970); encompassing economic, legal, ethical and discretionary expectations of society (Carroll, 1979); and...
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Vol. 15, No. 2, 2017

Medical Practice Valuations in Australia: A Commentary
IntroductionThe general medical practice field in Australia is highly regulated and very much tied to the Federal Government's provision of benefits under the auspices of Medicare. Medicare benefit payments cover a variety of medical costs not solely...
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Deconstructing the Accounting Standard AASB 13 Fair Value: Exit vs Entry Price for Assets
IntroductionFair value measurement has a long history in accounting that dates back over two decades (Power, 2010; Bromwich, 2007). Lee (2008) suggested that the origin of the term fair value could be traced back to a USA Supreme Court case in 1989 (Smyth...
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Implications of the New Accounting Standard for Leases AASB 16 (IFRS 16) with the Inclusion of Operating Leases in the Balance Sheet
IntroductionThe effect of leasing as a form of off-balance sheet investing or financing was examined by the Financial Accounting Standards Board (FASB) in the United States resulting in the issue of the Statement of Financial Accounting Standards No....
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Editorial Vol. 15 Iss. 2 2017
This issue of the journal contains three (3) papers all with a focus on accounting issues each offering a perspective on practical aspects that are relevant to accounting applications in professional accounting practice.ArticlesThe first paper "Implications...
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Vol. 15, No. 1, 2017

Dissecting the Trend - Procyclicality of Retail Bank Deposits: A New Tool for Managers
(ProQuest: ... denotes formulae omitted.)IntroductionBank strategy setting and consequential balance sheet management is procyclical and bank management and regulators need to be aware of the financial variables that may impact bank capital, funding...
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Environmental Beliefs, Norms and Behaviours: An Investigation of Their Relationships Using Data from Green Consumers
IntroductionOver the last several decades there has been a growing awareness of environmental sustainability and climate change and how this affects consumers' environmental behaviours. Consequently, this has spawned a substantial amount of research...
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Vale Emeritus Professor Michael J. R. Gaffikin
This is in recognition of the contributions made by Emeritus Professor Michael Gaffikin to the Accounting Profession, Accounting Education and subsequently to the Australian Business sector.Michael John Renny Gaffikin was born in Kolkata on the 24th...
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Editorial
This issue of the journal contains three (3) papers however it begins with a vale to announce the passing of Emeritus Professor Michael J.R. Gaffikin. The vale has been described as a form of farewell with its origins being traced to the Roman and Greek...
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Measuring Economic Performance of Real Estate Developers in Australia: (A Longitudinal Study)
IntroductionReal estate is claimed to be a valuable form of investment providing potential for both capital gains (from growth in value) and income (from rental of the property). It is therefore not surprising that real estate assets are viewed as a...
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Vol. 14, No. 2, 2016

Strategic Actions Analysis: A New Tool for Managers
IntroductionThe study of strategic management over the past 40 years has focused mainly on the development of plans to achieve long-term performance (Meers & Robertson, 2007; Miller & Cardinal 1994; Venkatraman & Ramanujam 1986). However,...
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Predictive Crowding and Disruptive Innovation: How to Effectively Leverage Crowd Intelligence
IntroductionThe innovation process is undergoing significant disruption in many organizations (Pisano, 2015). Due to the speed of technological innovations and product lifecycles becoming shorter and shorter, companies are facing the need to speed up...
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Vol. 14, No. 1, 2016

An Empirical Investigation of the Influence of Alcohol Policy and Gender on University Students' Drinking Behaviour
IntroductionIncreasing level of alcohol consumption and its consequences are of serious concern for many officials in higher education sector (Barnett & Read, 2005). High income countries are considered to have the higher level of per capita alcohol...
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Consumer Generated Restaurant Ratings: A Preliminary Look at OpenTable.com
IntroductionWithout a doubt, today's world is driven by the use of technology. From our simplest routines in everyday life, to how we live our lives, technology permeates all that we do. The growth of data and the amount of searchable information that...
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The Role of the Intermediary in Social Enterprise Sustainability: An International Comparative Study
IntroductionAs hybrid organisations that operate for a social purpose utilising traditional business practices (Dees1998; Doherty et al. 2014 ) social enterprise is increasingly viewed as an alternative model for service delivery by policy-makers (Blundel...
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Vol. 13, No. 2, 2015

Adoption of Social Media in the Australian and New Zealand Wine Industries
IntroductionSocial media technologies have been rapidly adopted by both individuals and businesses (Nair, 2011; Protalinski, 2013). The social media innovation has changed the nature of relationships and allowed businesses to communicate with customers...
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Editorial
The food industry is significant economically, socially and culturally worldwide. A strong food industry is vital to both food security and a strong economy. As an example the Australian food industry is currently worth over A$110 billion annually and...
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Sustainable Horticulture in North Queensland: Resistance to the Adoption of Innovations?
IntroductionThe intractable problems facing world agricultureFood is both elemental to life and wonderful. It sustains and nourishes our bodies, strengthens social bonds through the sharing of food and is intertwined with cultural traditions. Local,...
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Exploring Integration of Non-Economic Goals into Business Models of Small Regional Food Enterprises: Embedded Value Creation
IntroductionSmall regional food enterprises (SRFEs) are important in many regional economies because of their prevalence and contributions. While many SRFE owners do not seek rapid or significant growth, holding a combination of both non-economic and...
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Food Festivals, Food Marketing and the Re-Invention of a Rural Community
IntroductionNecessity being the mother of invention is not new to marketers but there are still lessons to be learnt from new and challenging situations. This paper describes how one community chose to assert the value of food as being more socially...
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Vol. 13, No. 1, 2015

From Tourism Supply Chains to Tourism Value Ecology
AbstractPurpose -The purpose of this paper is to develop a conceptual framework for a wider Tourism Value Ecology (TVE) consisting of intermediaries, industry partners, and also various stakeholders to extend and/or modify the critical factors in a TVE.Design/methodology/approach...
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Vol. 12, No. 2, 2014

Editorial Vol. 8 Iss. 2 2014
This issue of the journal contains papers that involve theoretical development and empirical research providing substantial contributions to the progressing of the literature. There are six (6) papers in this issue and they encompass a diversity of approaches...
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Predictive Crowding as a Concept to Support the Assessment of Disruptive Ideas: A Conceptual Framework
AbstractPurpose - The purpose of this paper, is to develop a conceptual framework for a holistic view on how to use crowd intelligence to identify the logic of sequences to fully address the potential of crowds, and contest the common assumption that...
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Recruitment and Retention: Could Emotional Intelligence Be the Answer
AbstractPurpose - The purpose of this study is to investigate the inability of accounting firms to retain adequate numbers of accountants by examining the relationship between emotional intelligence (El) and job satisfaction among public accounting professionals.Design/methodology/approach...
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Consumers' Attitudes, Green Practices, Demographic and Social Influences, and Government Policies: An Empirical Investigation of Their Relationships
AbstractPurpose - The purpose of this paper is to identify consumers' attitudes towards green purchases, their perceptions of social/community influences, government policies in promoting green practices, and green behaviours.Design/methodology/approach...
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An Examination of the Four Factors of Brand Resonance and Their Theoretical Application to Video Games
AbstractPurpose: The purpose of this paper is to explore the literature about the four factors of Keller's brand resonance theory: behavioural loyalty, attitudinal attachment, a sense of community and active engagement, and theoretically apply them to...
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Performance and Control of International Non-Profit Organizations
AbstractPurpose - The purpose of this study is to investigate the performance and control practices of an International Non-Pi'ofit Organization (INPO). This paper therefore aims to increase the awareness of the importance and relevance of INPOs.Design/methodology/approach...
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Vol. 12, No. 1, 2014

Dynamic Capability Building in Service Networks: An Exploratory Case Study
AbstractPurpose -The purpose of this paper is to examine how collaboration in a service network of a major Telco, involving a key partner and its affiliate network, enables dynamic capability building for achieving services innovation.Design/methodology/approach...
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Monetary Value of a Supply Chain Relationship: What Would It Take to Dump Your Partner?
AbstractPurpose - This paper introduces a framework for measuring B2B relationship value and tests whether relationship value changes across various relationship levels. It measures relationship value in monetary terms and tests whether higher level...
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New Product Development in Small Food Enterprises
AbstractPurpose - The purpose of this paper is to demonstrate how small businesses may deploy a formalised Stage-Gate approach to new product development (NPD). The original Stage-Gate framework was modified to better suit a small business B2B environment...
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Succession Law Keeping Pace with Changes in Technology and Community Expectations - Informal Wills
AbstractPurpose - The purpose of this paper is to provide insights into recent developments in the way the law of succession allows people to use new technologies to document their testamentary intentions in an informal way.Design/methodology/approach...
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Supply Chain Alignment: A Thematic Bibliography
AbstractPurpose - This paper provides a thematic-bibliography of selected published journal articles pertaining to the concept of Supply Chain Alignment (SCA).Design/methodology/approach - A thematic-bibliography was used with searches conducted on the...
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Vol. 11, No. 2, 2013

Local Council Governance and Audit Committees - the Missing Link?
AbstractPurpose - This paper examines the level of compliance of NSW Local Government councils with the Internal Audit Guidelines developed and published by the NSW State Government to address the identified weaknesses in the governance structures of...
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Politicisation of the International Accounting Standard Setting Process: Evidence from the Extractive Industries
AbstractPurpose - The purpose of this paper is to provide a detailed example of the way in which extractive industries constituents participated in the setting of the international accounting standard for the extractive industries, IFRS 6 - Exploration...
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Vol. 11, No. 1, 2013

The Configuration of Entrepreneurial Strategy in Chinese Small Textile Manufacturing Firms
AbstractPurpose - This paper examines the interrelationships among functional area activities in their associatioii with enti'epreneurial strategy in a progressive textile manufacturing vidustry in China.Design/methodology/approach - The research is...
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TCL Airconditioner (Zhongshan) Co Ltd V the Judges of the Federal Court of Australia [2013] HCA 5: A Case Note
AbstractPurpose - The purpose of this paper is to present the details of a judgement of the High Court in relation to the constitutional validity of recent amendments to federal arbitration legislation in Australia.Design/methodology/approach - The paper...
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Security of Payment Legislation in Australia: Issues with Adjudication Decisions
AbstractPurpose - The purpose of this paper is to provide insights into the existing legislative system and court cases pertaining to the security of payment legislation as it applies to the construction industry across Australia.Design/methodology/approach...
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Economic Value Added (EVA TM): A Thematic-Bibliography
AsbstractPurpose -This paper provides a thematic-bibliography of a selection of published journal articles that pertain to the EVA(TM) model.Design/methodology/approach - Searches were conducted on the EBSCO Host, ProQuest, and Googel Scholar databases...
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Vol. 10, No. 2, 2012

Organizational Climate and Service Climate in Tourism and Hospitality: A Review
AbstractPurpose - This paper provides a literature review of studies within tourism and hospitality of both generalized organizational climate (providing an overall snapshot of an organization's functioning) and service climate (providing precise and...
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Incorporating Indigenous Values in Corporate Social Responsibility Reports
AbstractPurpose - The purpose of this paper is to show how a major state-owned enterprise in New Zealand uses its annual report to promote the image of an organisation concerned with the local community including Maori, the indigenous people of New Zealand,...
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Maximising Local Business Opportunities from Major Water Infrastructure Works: The Australian Paradise Dam Project
AbstractPurpose - This research investigates the impacts of major water infrastructure projects on local business opportunities through its focus on the Paradise Dam project in Queensland, Australia which was completed in 2005.Design/methodology/approach...
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Impact of Reduced Tick Sizes on the Hong Kong Stock Exchange
AbstractPurpose - The purpose of this study is to analyze the effect of the 2005 reduction in minimum tick size in the Hong Kong Stock Exchange (HKEx). The tick size is the smallest amount by which the price of any exchange traded instrument can move.Design/methodology/approach...
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Vol. 10, No. 1, 2012

Introduction to the "Thematic-Bibliography"
The review of literature comonly referred to as an Annotated Bibliography was originally derived from the "Research Review" which had the aim of brining together and evaluating different kinds of findings in a particular field or theory (Robson, 2000,...
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Liquidity Analysis Using Cash Flow Ratios and Traditional Ratios: The Telecommunications Sector in Australia
AbstractPurpose - The purpose of this study is to examine the value in analysis of the liquidity of companies using the traditional ratios as compared to the more recently devised cash flow ratios.Design/methodology/approach - The research involved the...
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Value Added Intellectual Co-Efficient (VAIC (TM)): A Selective Thematic-Bibliography
AsbstractPurpose -This paper provides a selective thematic-bibliography of published journal articles that pertain to the use of the VAIC(TM) model.Design/methodology/approach - Searches were conducted on the EBSCO Host, ProQuest, and Googel Scholar...
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