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Market incentives and organisational response in higher education

Article Abstract:

Australian university education became free in 1974 when it was decided that it should be accessible to everyone. However, in an address to the Accounting Association of Australia and New Zealand, the outgoing president of that professional trade association who is a past professor at several Australian universities, argues that the government subsidy of college education has not changed the socio-economic composition of the student bodies at the university level. Moreover, his analysis of Australian colleges and the education of accounting majors, in particular, from a market incentive perspective concludes that the system of financing followed by U.S. universities is preferable to the free educational system currently enjoyed by Australian college students.

Management, Universities and colleges, Social policy, New Zealand, Education, Higher, Higher education, College administration, Accounting Association of Australia and New Zealand

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Tax incentives and high risk investment

Article Abstract:

The background and motives for the Australian government's tax incentives for investment in high-risk (sunrise) enterprises are discussed. Similar policies in other countries are compared. Emphasis is placed on the factors which are likely to affect expected return and risk. The experiences of other countries are discussed with respect to portfolio selection and project management, start-ups or expansion, national or international investment in hi-tech industries, and performance measurement.

High technology industry, Economic policy, Investments, Comparative analysis, Tax incentives

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A note on the academic performance of deep-elaborative versus shallow-reiterative information processing students

Article Abstract:

This paper examines the impact of deep-elaborative versus shallow-reiterative information processing on students' academic performance. The results show that deep-elaborative students out-performed their shallow-reiterative counterparts in management accounting and accounting information systems courses. (Reprinted by permission of the publisher.)

Analysis, Educational research, Human information processing

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