The Journal of New Business Ideas & Trends


Vol. 17, No. 2, 2019

Work Life Expectancy and Loss of Future Earnings: A Review
IntroductionUnder the law of tort any person who suffers injury caused by another is entitled to claim compensation for the affect of the injuries that they have sustained (Mullany, 2002; Chu, 2007; Carvan, Gooley & McRae, 1997). In the situation...
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Cloud Computing Security Risks: Identification and Assessment
IntroductionCloud computing is arguably both an innovation in technology and an avenue for new business ventures. However, the revelations made by Snowden that the USA had been conducting mass surveillance and data collection through the US National...
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Vol. 17, No. 1, 2019

Insolvent Trading and Fraudulent Trading in Australia: Regulation and Context
Book SpecificsTitle: Insolvent Trading and Fraudulent Trading in Australia: Regulation and ContextAuthors: John V. Gooley and Mitchell GooleyPublisher: LexisNexis: AustraliaYear of Publication: 2017ISBN (Hardcopy): 9780409343915ISBN (e-Book): 9780409343922IntroductionThe...
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Development of a Scale Measure for Green Employee Workplace Practices
IntroductionTwo decades ago, Zimmer et al. (1994) identified a range of green issues in the minds of consumers including waste disposal, ecosystem preservation, pollution and energy conservation. Increasingly, people, communities, businesses, media and...
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Editorial Vol. 17 Iss. 1, June 2019
This issue of the journal contains three (3) papers and one (1) book review, the papers provide empirical and theoretical examination of a broad range of issues pertaining to business.ArticlesThe first paper "Development of a scale measure for green...
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Information Accountability in a Non-Profit Organisation
IntroductionIn recent years, interest in the not-for-profit sector segment has risen. Stakeholders have shown more concern on financial and social importance (United, 2003), and there is more concern about financial methods, transparency, and accountability...
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Social Responsibility Reporting and Ecological Modernisation: A Case Study of a Chinese Automobile Company
IntroductionThe increasingly globalised economy and improving financial fortunes of the overall population in China has not correspondingly resulted in an improved quality of life. The growth in manufacturing, greater usage of cars and soaring energy...
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Vol. 17, No. 3, 2019

Neoliberalism and MetaCapitalism
The Interconnectedness of the Global EconomyIn Global Risks 2009 (World Economic Forum [WEF] 2009:9), September 2008 will not only be remembered as the month when Lehman Brothers collapsed and the world financial markets became dysfunctional, declining...
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The Hegemony of the Efficiency Doctrine
IntroductionThe hegemony of the efficiency doctrine through the domineering subservience of the political space (Pnyx) to the predatory needs of the economic space (Agora), can be seen in all aspects of our daily lives, from health, education and the...
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The Accounting Measurement of MetaCapitalism
IntroductionThe measurement approach was tested and refined in a number of studies (Mickhail 2001; Mickhail & Pirrello 2004; Mickhail 2005; Ostrovsky & Mickhail 2005; Mickhail et al. 2006; Ostrovsky & Mickhail 2007; Mickhail 2009; Mickhail...
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The MetaCapitalism Model
The MetaCapitalist Ideological PrescriptionsThe PwC MetaCapitalism value creation proposition in interconnected global markets is only one of several generic "neoliberal" propositions similar to other attempts by the big four fraternity in efficiently...
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MetaCapitalism: Introductory Remarks
IntroductionThe salvationary promise of immortality is equally seductive let alone dominant in our personal and professional lives alike. The promise of Consulting firms of a company's global successful salvation is no different to human salvation. Consulting...
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Vol. 16, No. 2, 2018

Dimensions of Competitive Advantage
IntroductionIndustry as a unit of analysis is considered a 'system for ordering', or an overall distribution and allocation mechanism of industry resources among firms. The business strategy literature has used this ordering system foundation (Mason,...
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Will Islamic Marketing Survive in Today's World?
IntroductionIslamic marketing practices, which are surrounded with strong Islamic ethical guidelines, can play a significant role when it comes to heightening the business standards globally; and at the same time does not, in any way, compromise on the...
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In Defence of "Replication Research"
DiscussionThe notion of replication research has been addressed in the literature from the perspective of publication in academic journals. In effect there appears to be a stigma attached to replication research (Easley, Madden & Dunn, 2000) with...
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Editorial Vol. 16 Iss. 2, September 2018
ArticlesThe first paper "Dimensions of Competitive Advantage" (Downing, 2018) analyses industry structures and the components of a competitive advantage for firms operating in different markets with the intention to provide a depth of understanding for...
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Implications of the Fair Work Commission's Modern Award Review for Casuals
IntroductionThe growth and significance of casual employment in Australia and the legal rights attaching to it has been the subject of increasing public scrutiny and concern. Insecure, or precarious, employment is common across Australia (Markey &...
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Biometric Identification and Authentication in Computers: Keystroke Dynamics
IntroductionThe recent trend in smart phone technology has seen the introduction of fingerprint identification and the latest innovation in the iPhone X of face identification and authentication. Unfortunately, the limitations of most computers desktops...
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Vol. 16, No. 3, 2018

Management Accounting in the Australian Printing Industry: A Survey
IntroductionThe printing industry in Australia, and indeed globally, has been impacted by the development of new technology that dramatically changed the production processes and the advent of online ordering which not just opened the industry to the...
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Editorial Vol. 16 Iss. 3, December 2018
This issue of the journal contains three (3) papers that provide theoretical analysis of issues that are of general interest to the operation of business across a range of disciplines.ArticlesThe first paper "University students' alcohol expectancies...
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Time-Driven Activity-Based Cost Accounting: A Critical Review
IntroductionFor management accounting the allocation of overheads has long been a contentious issue. There are two traditional approaches, absorption (or full) costing and variable costing, unfortunately both of these approaches have severe limitations...
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University Students' Alcohol Expectancies and Self-Esteem: An Investigation of Difference by Students' Gender
IntroductionAccording to the World Health Organisation [WHO] (2018, Feb 5), harmful use of alcohol is responsible for 3.3 million deaths every year or 5.9% of all deaths and 25% of all deaths in the age group of 20-39 years, a causal factor for more...
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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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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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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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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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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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