Browsing by Author "Bui, Binh"
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Item Restricted ACCY225: Accounting: Introduction to Accounting Systems(Victoria University of Wellington, 2016) Bui, BinhItem Restricted ACCY225: Accounting: Introduction to Accounting Systems(Victoria University of Wellington, 2017) Bui, BinhItem Restricted ACCY225: Accounting: Introduction to Accounting Systems(Victoria University of Wellington, 2017) Bui, BinhItem Restricted ACCY225: Accounting: Introduction to Accounting Systems(Victoria University of Wellington, 2014) Bui, Binh; Cordery, CarolynItem Restricted ACCY225: Accounting: Introduction to Accounting Systems(2018) Bui, BinhItem Restricted ACCY225: Accounting: Introduction to Accounting Systems(Victoria University of Wellington, 2016) Bui, BinhItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2013) Bui, BinhItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2014) Bui, Binh; Fowler, CarolynItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2014) Bui, Binh; Fowler, CarolynItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2013) Bui, Binh; Bates, KennethItem Restricted MMPA512: Professional Accounting (Mast): Advanced Management Accounting(Victoria University of Wellington, 2014) Bui, BinhItem Restricted MMPA512: Professional Accounting: Advanced Management Accounting(Victoria University of Wellington, 2013) Bui, BinhItem Restricted Punishment of Bribery and Corruption: Evidence from the Malaysian Judicial System(Te Herenga Waka—Victoria University of Wellington, 2017) Idrus, Muhammad Arif; Houqe, Muhammad Nurul; Bui, Binh; van Zijl, TonyWe investigate the judicial outcomes of crimes involving bribery and corruption in the context of the Malaysian judicial system. Using a sample of 1869 court cases over the period 2006 to 2013, we find that ‘white-collar’ workers, politically connected offenders, government employees, female offenders, indigenous Malaysians (Bumiputera) and private attorney offenders receive more lenient treatment compared to others. Evidence is also found that prior conviction of the offender and the seriousness of the offencee play significant roles in determining the fines and imprisonment of the offender. Moreover, young offenders receive harsher sentences compared to older offenders in terms of jail sentences but young offenders receive lower fines compared to older offender. We also find that more educated offenders receive more fines but fewer jail sentences. Our findings clearly suggest that not everybody is equal in the eyes of the Malaysian judicial system.Item Open Access A Risk-focused Performance Management System Framework for Planning Change in Organisations: New Zealand 'Gentailers' and the ETS(Te Herenga Waka—Victoria University of Wellington, 2008) Hunt, Chris; Bui, Binh; Fowler, CarolynIn 2007 the New Zealand government in principle adopted the implementation of a cap and trade emissions trading scheme (ETS) in the energy sector from 2010. The objective of this paper is to develop a risk-focused performance management system (PMS) planning framework for organisations undergoing externally-driven regulatory change that constrains their operating environment and increases business and operating risk exposure. This paper focuses on the New Zealand electricity generators and retailers (gentailers). It utilises contingency theory and secondary data to explain PMS change implications due to the altered business risk exposure potential of the proposed emissions trading regime and the associated carbon constraints this regulatory change imposes on these organisations' operating environment. The risk-focused PMS planning framework developed in this study allowed the identification of the drivers and attributes that due to the ETS adoption potentially have significant negative business risk impacts for some gentailers. The findings arising from the application of this risk-focused PMS framework to the New Zealand electricity gentailers suggest that the predominantly thermal-based generators will be more disadvantaged due to a reduction in competitiveness and profitability. This reduction is the result of the interaction between the ETS-related risks and the sources and types of external and internal environmental uncertainty associated with the regulatory change. The business risks identified not only influence organisational-level PMS design function and operation needs but also have economic consequences at sectoral and national levels particularly in relation to national security of electricity supply. The paper provides insights into an organisation's potential internal adjustments in response to increases in internal and external business risks due to the introduction of the ETS and changing wider environmental management expectations. Theory implications relate to the role and use of risk in improving the application of contingency theory in explaining organisational change under environmental pressures. Additionally the paper contributes to the management accounting research through the examination of the internalisation of externalities such as wider climate change management. Consequently the findings of this study will be of potential interest to academics managers accountants other professionals governments and policy-makers.Item Open Access Uncertainty, MCS and Firm Performance: Towards an Integrated Business Risk Focused Framework(Te Herenga Waka—Victoria University of Wellington, 2007) Bui, Binh; Bradshaw, John; Hunt, ChrisUncertainty is the core variable in any contingency theoretical framework (Chapman, 1997; Donaldson, 2001). Many reviews however have claimed that the accounting literature lacks a comprehensive framework for analysis of the relationship between uncertainty and MCS (Otley, 1980; Dent, 1990; Chapman, 1997; Langfield-Smith, 1997, Chenhall, 2003). Central to this study is the specification of uncertainty as it has been applied in contingency-based MCS research. This study argues that uncertainty, whilst well specified in terms of sources and types, it is under (not sufficiently) specified in terms of determining the degrees of uncertainty. This limitation is argued to impact on the explanatory and predictive capacity of an MCS based contingency theory (Schoonhoven, 1981). A theoretical framework is developed drawing insights from Otley (1999) and Kaufman (1992) that adopts a business risk view of uncertainty to explain or predict MCS fit/misfit with firm objectives, strategies and operational activities. It is postulated that the degree of change in business risk will signal and influence the level of required changes in MCS design and/or use and go toward addressing the under-specification of ‘degrees of uncertainty’. The level, extent and form of actual changes are dependent on firm capacity, defined as the available and accessible human and non-human resources, to realize the required changes. In doing so, along with considering the equilibrium/fit issues raised by Hartman and Moers (1999), the framework provides a potential basis for reviewing the apparent inconsistencies of past MCS research, and for positioning those studies argued to be narrow and/or of incomparable research design (Otley, 1981; Chapman, 1997). More importantly, a methodology for identifying external and internal drivers of uncertainty from a business risk perspective is presented. Additionally, through such identification a potentially proactive signalling mechanism for changes to MCS design and/or use is provided. The analytical findings of this paper will be of interest to managers, industry professionals, practitioners and academics alike.