Browsing by Author "Samujh, Helen"

Now showing items 1-5 of 6

  • Accounting for the costs of recruiting and training

    Twiname, Linda J.; Samujh, Helen; Rae, S (2011-06-27)
    We investigate the investments made by accounting firms into recruiting and training new employees into entry-level positions. This includes developing a model to capture both the direct and indirect investments/ costs ...
  • Credit guarantee schemes supporting small enterprise development: A review

    Samujh, Helen; Twiname, Linda J.; Reutemann, Jody (University of Malaya, 2012)
    Access to finance has become increasingly difficult, particularly for new and service-based industries without tangible assets to use as security. Globally, credit guarantee schemes (CGS) are seen as important instruments ...
  • IFRS for SMEs: A New Zealand perspective

    Samujh, Helen (Waikato Management School, 2007-07)
    The International Accounting Standards Board (IASB) in its concern to reduce the burden of compliance with the International Financial Reporting Standards (IFRS) has released its draft IFRS for small and Medium-sized ...
  • Listening to micro-business operators: what are their social and educational needs?

    Samujh, Helen (Centre for Social Change Research, Queensland University of Technology, 2004-10-29)
    This paper discusses issues that had been revealed during 15 in-depth interviews and a subsequent questionnaire survey of 91 micro-business (five or fewer employees) operators in Hamilton, New Zealand. ‘How to support ...
  • The political economy of convergence: The case of IFRS for SMEs.

    Devi, Susela Selvaraj; Samujh, Helen (Wiley, 2014)
    This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global ...

Helen Samujh has 5 co-authors in Research Commons.