Pg No.

MOD Terms and Concepts Contemporary Business Issues

(Sem 2nd 2023)
124 2 4F's of initial startup [Friends; Family; Founders; Foolhardy Investors]
270 4 5Rs [reducing; reuse; recycling; recovering; replenishing]: Ex 4.15
54 1 5W2H Principle (What, Where, When, Why, Who, How, How much)
211 3 Absenteeism Reduction
124 2 Accelerator Programs
124 2 Accelerator Programs: Entry Requirements
190 3 Accenture's three-pronged approach (Ex: 3.10)
388 5 Access to Expertise
329 4 AccountAbility
330 4 Accountants' Central Role in Sustainability Issues (3 points)
295 4 Accountants' role in Carbon Taxes
249 4 Accountants' role in Challenges faced in Energy Consumption (4)
369 5 Accountant's role in Communication
371 5 Accountant's role in Encoding the message
368 5 Accountant's role in External Communication
265 4 Accountants Role in Food Issue
260 4 Accountant's role in Food Security and Distribution Issues
150 2 Accountant's role in Micro-Finance
93 2 Accountant's role in Outsourcing
407 5 Accountant's role in preventing greenwashing
33 1 Accountant's role in Project Management
397 5 Accountant's role in Reputation Management [4]
376 5 Accountant's role in security issues
364 5 Accountant's role in Shareholder Communication
390 5 Accountant's role in Social Media
268 4 Accountant's role in Water Sustainability
51 1 Accountants: Communicating with clients
347 5 Accounting Information
355 5 Accounting Information in Stakeholder Management
356 5 Accounting Method Choice
103 2 Accounting Software in the Cloud
120 2 Accounts Receivable Factoring (Source of Debt)
197 3 Acquiring Cultural Competence [fig: 3.10]
178 3 Acting
304 4 Activity Based Costing
306 4 Activity Based Costing
170 3 Activity Based Costing Approach
99 2 Actuarial Work
42 1 Adaptive Mindset (Behavioural Trait)
225 3 Adobe Acrobat
385 5 Adobe's use
409 5 Advertorial Style content
18 1 Advice for Entrepreneurs
10 1 Advice on risks threatening organisations' strategic plan
11 1 Advice on Strategic level (3 advices)
193 3 Age Differences in diversity
193 3 Age Diversity
194 3 Age Diversity: Key Questions
195 3 Age-Diverse Workplace
195 3 Age-Diverse Workplace - Advantages
347 5 Agency Contracts [Fig: 5.2]
347 5 Agency Costs [Fig: 5.2]
347 5 Agency Problems [Fig: 5.2]
342 5 Agency Relationship

Page 1
346 5 Agency Relationship Contemporary Business Issues
(Sem 2nd 2023)
346 5 Agency Theory
346 5 Agent
36 1 Agile Project - How to stay on track?
35 1 Agile Project approach
36 1 Agile Project approach - Benefits
36 1 Agile Project approach - Downsides
344 5 AGL Energy
344 5 AGL Energy
261 4 Agricultural and Grazing
147 2 Agricultural Banks
261 4 Agricultural Capacity
262 4 Agriculture - WEF's NVA Initiative [Table: 4.1] - 6 points
272 4 Agriculture & Biofuels (Biodiversity effects)
254 4 Air Pollution
18 1 Airbnb - Financial Info
117 2 AirBnb - NSW regulations
117 2 AirBnb - Sharing Economy
205 3 Airtasker (Ex: 3.15)
127 2 Airtasker: AUS Tech Company [Ex: 2.27]
153 2 Al-Sadaf & Seidler [2017]
121 2 Alternative Finance Platforms (Marketplace lending & crowdfunding)
121 2 Alternative Financing - Largest Markets
122 2 Alternative Financing - Volumes under different models (Table: 2.5)
294 4 Alternative sources of energy
67 1 Altruism
2 1 Alvey Reels (Queensland Based Manufacturer)
37 1 Analytical tools
393 5 Analytics
222 3 Anecdotal Feedback
390 5 Anecdotal Feedback
126 2 Angel Investments
127 2 Angel Investments: Downsides (4)
126 2 Angel Investors (Business Angels)
126 2 Angel Investors: Contribution [experience, contacts, technical, mgt knowledge]
126 2 Angel Investors: Finance Market
126 2 Angel Network
384 5 AngelList [Ex: 5.18]
126 2 Angels Investors: Ask for 4 things
342 5 Anglo-Saxon' Model
225 3 Annual Report Production
189 3 Anti-discrimination Laws
198 3 Anti-discrimination Laws (Table: 3.5)
183 3 Applicating Tracking
374 5 Appropriate Language
94 2 Arbitrage
260 4 Arrow Energy [Ex: 4.7]
1 1 Artificial Intelligence
94 2 Artificial Intelligence
216 3 Artificial Intelligence
393 5 Artificial Intelligence - Ethical Considerations
328 4 ASAE 3000
328 4 ASAE 3410
402 5 Aspirations and Actions
375 5 Assessing the results

Page 2
375 5 Assessment - Main AimContemporary Business Issues
(Sem 2nd 2023)
151 2 Assessment of Outcomes for Social Performance: Criticisms
318 4 Asset Impairment
235 3 Assets and Knowledge
130 2 Assistance in Australia [Types and Sources] - Table 2.7
355 5 Assurance Activities
328 4 Assurance Benefits (5)
356 5 Assurance process
328 4 Assurance Role
316 4 ASX Corporate Governance Council - Recmd 7.4
411 5 ASX Guidance Note 8
261 4 Atlantic Salmon
398 5 Audacia Strategies [2021]
374 5 Audience Segment
373 5 Audience Segmentation
393 5 Audio Analysis
356 5 Audit Committee
319 4 Audit Processes
319 4 Auditor Independence
356 5 Auditor Independence
403 5 AUS Banks poor conduct [4] - Ex: 5.23
129 2 AUS Govt Entrepreneur's Programme (7) [Fig: 2.8]
180 3 AUS HR Institute
314 4 Australia Water Accounting Standard - 1
314 4 Australia Water Accounting Standard - 2
314 4 Australia Water Accounting Standards [AWAS]
407 5 Authenticity Divide
348 5 Authoritative Guidelines
195 3 Authority Figure
79 1 Authority-obedience Leaders
215 3 Automation
216 3 Automation - Financial Benefits & Risks
216 3 Automation - Potential Risks at Existing Jobs (Fig: 3.11)
95 2 Automation [Offshore Outsourcing]
130 2 Autonomy in Govt Grants
314 4 AWAS1 can improve…. (6)
194 3 Baby Boomers
202 3 Baby Boomers
210 3 Back to Office? (Ex: 3.18)
94 2 Back-sourcing
122 2 Balance sheet business lending
122 2 Balance sheet consumer lending
46 1 Balanced approach for ideas
300 4 Balanced Scorecard
308 4 Balanced Scorecard
308 4 Balanced Scorecard - 4 Perspectives
308 4 Balanced Scorecard - 5th Perspective: Environmental aspect
308 4 Balanced Scorecard - Benefit
152 2 Banking the unbanked
357 5 Barman & Farrar [2018]
258 4 Barua [2022]
139 2 Bebbington, Unerman & O'Dougher (2014)
139 2 Bebbington, Unerman & O'Dwyer [2014]
268 4 Behavioural Change Campaigns
369 5 Behavioural Competencies Portfolio

Page 3
201 3 Behavioural Tests Contemporary Business Issues
(Sem 2nd 2023)
321 4 Benchmark Indices
112 2 Beutin [2018]
113 2 Beutin [2018]
230 3 Bhagat et al. [2022]
365 5 BHP's shareholder comm model for ESG issues [Fig: 5.6]
356 5 Bi-Directional engagement
1 1 Big Data
94 2 Big Data
393 5 Big Data
70 1 Big Hairy Audacious Goals
137 2 Bill and Melinda Gates Foundations (Ex: 2.31)
207 3 Binns & Frost (2017)
256 4 Biodiesel
271 4 Biodiversity
271 4 Biodiversity - Importance
276 4 Biodiversity Decade - 2011-20
272 4 Biodiversity Effects - 9 Points [Table: 4.3]
272 4 Biodiversity Facts [Fig: 4.6]
256 4 Bioenergy
256 4 Bioethanol
256 4 Biofuels
265 4 Biofuels
277 4 Biological Resources
256 4 Biomass
257 4 Biomass
259 4 Biosecurity Threats
150 2 Bitcoin
261 4 Blackman [2019]
148 2 Blockchain
94 2 Block-chain
150 2 Blockchain - Interest in microfinance sector
135 2 Block-chain & Social Venture (ex: 2.30)
135 2 Block-chain Based Assistance
149 2 Blockchain Technology (Fig: 2.12) - details, benefits, unknowns, applications]
153 2 Blockchain Technology: Transformative force in the society
150 2 Blockchain use in Microfinance (initial stages)
387 5 Blocking access
375 5 Blogs and Social Media
44 1 Bloomfire
391 5 Bloomfire
387 5 Blurring of Boundaries - Benefits
399 5 Board Conversion
376 5 Bobbier [2018]
355 5 Boele & Fentener van Vlissingen [2018]
347 5 Bonding Costs
347 5 Bonus Plan [Fig: 5.2]
347 5 Bonus Plan Hypothesis [Fig: 5.2]
54 1 Booher
80 1 Bottom-Up Change
47 1 Brainstorming
284 4 Brightgreen - AUS Company [Ex:]
171 3 Brokerage
171 3 Brokers
172 3 Brokers Leverage

Page 4
94 2 Brown (2018) Contemporary Business Issues
(Sem 2nd 2023)
25 1 Brownlow and Vetter (1997)
314 4 Bureau of Meteorology [2014]
199 3 Bureaucratic Delays
27 1 Burke, Fraser & Greene (2010)
27 1 Burke, Fraser & Greene (2010)
25 1 Business acumen - Business, personal, professional & leadership
3 1 Business Analytics
89 2 Business Approach Model (next-gen outsourcing, cloud sol, virtual ent)
388 5 Business Benefits
235 3 Business Dimension
10 1 Business Efficiency & Productivity
202 3 Business Exit
202 3 Business Exit - Two Main Scenarios
42 1 Business Goals
124 2 Business Incubators
18 1 Business Life Cycle
6 1 Business Model
324 4 Business Model
324 4 Business Model - Components [Fig: 4.18]
90 2 Business Model Aspects (3)
90 2 Business Model Components (Fig: 2.2)
6 1 Business Model Innovations (4 types)
90 2 Business Models
26 1 Business Plan
27 1 Business Plan - Central Components (Operations, Marketing, Finance)
27 1 Business Plan - Typical Components
3 1 Business Planning
26 1 Business Planning
379 5 Business Reputation
25 1 Business Skills
238 3 Callahan [2007], Dart & Davies [2003]
3 1 Cameron Research Survey
208 3 Campbell & McDonald [2009]
209 3 Campbell & McDonald [2009]
180 3 Candidate Assessment Tools
289 4 Cap and Trade
389 5 Capital Costs
329 4 Capital Investment Decisions
235 3 Capital Resource
323 4 Capitals
342 5 Capital's key providers (Shareholders)
323 4 Capitals of IR Framework (6)
255 4 Caps on Emissions
96 2 Captive Offshoring
96 2 Captive Offshoring: Benefits
96 2 Captive Offshoring: Challenges
268 4 Capture and Recycle [Water Sustainability - Solutions]
111 2 Car Next Door (Ex: 2.18)
300 4 Carbon Costs
289 4 Carbon Credits
255 4 Carbon Dioxide Emissions
286 4 Carbon Dioxide Equivalent
294 4 Carbon Disclosure Project
312 4 Carbon Disclosure Project (CDP)

Page 5
286 4 Carbon emissions Contemporary Business Issues
(Sem 2nd 2023)
288 4 Carbon Emissions Trading Scheme
295 4 Carbon Footprint
288 4 Carbon Price
293 4 Carbon Prices as at April 2022 [Fig: 4.11]
288 4 Carbon Pricing
249 4 Carbon Pricing Energy
289 4 Carbon Tax
291 4 Carbon Tax
294 4 Carbon Tax
290 4 Carbon Tax - Switzerland [Ex: 4.26]
289 4 Carbon Tax Opponents
289 4 Carbon Tax Policy
289 4 Carbon Tax Supporters
288 4 Carbon Taxes
294 4 Carbon-constrained Economic Environment
294 4 Carbon-constrained environment
286 4 Carbon-constrained World
183 3 Career & Succession Planning
181 3 Career Disruption
362 5 Cascaded Communication
148 2 Cashless payments
204 3 Casual Employees
205 3 Casualisation
98 2 Categories of world's financial centres
312 4 Categorisation
146 2 CBFOs [Community-based Financial Organisations]
312 4 CDP Not-for-profit
313 4 CDP Questionnaire's benefits [4]
321 4 CDP Reports
279 4 Cement Industry
356 5 Certification of Accounts by financial officers
184 2 CFO's salaries across the globe [Ex: 3.9]
399 5 CGMA Business Model Framework
29 1 Challenges faced by startups and entrepreneurs (14) (Example: 1.9)
42 1 Change
176 3 Change
80 1 Change agent
176 3 Change Initiatives
80 1 Change Leadership
80 1 Change Leadership Models (3)
189 3 Changing Workforce Demographics
49 1 Channel
178 3 Chaos
67 1 Charismatic Leadership
177 3 Charlene Li
229 3 Chase [2002]
391 5 Chat Bots
393 5 Chat Bots
393 5 Chat Bots - Effectiveness
393 5 Chat Bots - Ethical Technologies
393 5 Chat Bots - Technologies
394 5 Chat Conversations
400 5 CIVIC Trust Principles [Fig: 5.16]
319 4 CLERP9

Page 6
249 4 Climate Change Contemporary Business Issues
(Sem 2nd 2023)
254 4 Climate Change
261 4 Climate Change
265 4 Climate Change
266 4 Climate Change
271 4 Climate Change
416 5 Climate Change
286 4 Climate Change
287 4 Climate Change - Greatest Market Failure
287 4 Climate Change AUS Effects
265 4 Climate Change Policies
317 4 Climate Change Risks in Reporting (6)
313 4 Climate Disclosure Standards Board (CDSB)
318 4 Climate Related Disclosures
298 4 Climate-related opportunities & financial impact: Examples [Table: 4.4]
297 4 Climate-related risks & financial impact: Examples [Table: 4.4]
296 4 Climate-related risks, opportunities, financial impact [Fig: 4.12]
6 1 Cloud
103 2 Cloud Accounting Examples (Ex: 2.12)
103 2 Cloud Accounting Software: Xero, Sage, MYOB, Intuit, Saasu
102 2 Cloud Computing
104 2 Cloud Computing: Data Security & Privacy
103 2 Cloud Computing: Three Layers
94 2 Cloud Platforms
225 3 Cloud-Based Collaborative Systems
232 3 Cloud-Based Systems
294 4 CO2 Emissions
254 4 Coal
279 4 Coal Ash Problem
254 4 Coal Burning - Responsible for 40% CO2
254 4 Coal Mining
218 3 Cobots
71 1 Code of Ethics
65 1 Coercive Power
216 3 Cognitive Computing
193 3 Cognitive Efficiency
176 3 Collaborating
56 1 Collaboration
225 3 Collaboration Tools
111 2 Collaborative Consumption
214 3 Collaborative Project Management Tools
219 3 Collaborative Robots
225 3 Collaborative Work Environments - Examples (4)
225 3 Collective Intelligence
196 3 Collectivist Cultures
229 3 Collectivist Cultures [China, Korea, Japan, African & Latin American]
231 3 Command & Control Leadership
127 2 Commercial Banks
95 2 Commercialisation [Offshore Outsourcing]
117 2 Commercialised Sharing Economy: Recommendations (4)
173 3 Common Assumptions
224 3 Common Expertise
371 5 Common Knowledge
178 3 Communicating
48 1 Communication

Page 7
237 3 Communication Contemporary Business Issues
(Sem 2nd 2023)
361 5 Communication
341 5 Communication
375 5 Communication - Key media [9]
376 5 Communication - Legal implications
361 5 Communication Channels
50 1 Communication Dynamics (difference in org, social status)
369 5 Communication Exercise
213 3 Communication Guidelines
370 5 Communication Planning
49 1 Communication Process: Details (Creator, message, encode, decode, etc)
52 1 Communication: Qualities (7)
53 1 Communications Technologies (Legal docs, reports, letters, faxes, memos)
224 3 Communities of Practice (CoPs)
346 5 Community as a "Stakeholder"
387 5 Community Platforms
214 3 Company Culture
343 5 Company Shareholdings
183 3 Compensation
221 3 Competitive Advantages
344 5 Competitive Advantages
343 5 Competitive Edge
174 3 Competitive Rewards
43 1 Complex Problem
288 4 Conference of Parties
44 1 Connecteam
391 5 Connecteam
111 2 Connecting Spare Capacity with Demand
277 4 Conservation Strategies
398 5 Consistency is Important
95 2 Consolidation [Offshore Outsourcing]
273 4 Construction and Building Materials (Biodiversity effects)
215 3 Constructive Feedback
407 5 Consumer Confidence
117 2 Consumer Safety
304 4 Contamination Liability
44 1 Content Management System
350 5 Contingency
351 5 Contingency Approach
351 5 Contingency Frameworks
350 5 Contingency Theory
350 5 Contingency Theory - Central Proposition
350 5 Contingency Theory - Factors
350 5 Contingency Theory - Organisational Context
350 5 Contingency Theory - Organisational Structure
68 1 Contingent rewards
204 3 Contingent Workers - Findings
204 3 Contingent Workforce
62 1 Continuum of Communication Modes (7 steps)
204 3 Contract Employees
204 3 Contract Workforce [2 tiers]
346 5 Contracting Theory
346 5 Contracting Theory - Parties to the contract [6]
342 5 Control-Oriented Approach
276 4 Convention on Biological Diversity [2021]

Page 8
225 3 Conversation Contemporary Business Issues
(Sem 2nd 2023)
394 5 Conversational Commerce
389 5 Conversion Rate
201 3 Cooper [2019]
224 3 CoP - Three Aspects
150 2 Coppi (2018)
395 5 Corporate Brand
172 3 Corporate Culture
172 3 Corporate Culture: 3 Components [vision, values, leadership branding]
358 5 Corporate Gov - Asian nations
358 5 Corporate Gov - European nations
359 5 Corporate Gov - Principles-Based Approach
358 5 Corporate Gov in smaller companies - 2 key factors
352 5 Corporate Gov Theories in a nutshell [Table: 5.1]
342 5 Corporate Governance
402 5 Corporate Governance
342 5 Corporate Governance - German Models
344 5 Corporate Governance Convergence - Outcomes
356 5 Corporate Governance key practices [3]
355 5 Corporate Governance Systems - Key Feature [Transparency]
206 3 Corporate Knowledge
322 4 Corporate Reporting
350 5 Corporate Reporting - key function
408 5 Corporate Representation
403 5 Corporate Reputation
312 4 Corporate Responsibility
311 4 Corporate Responsibility - KPMG 2013 Survey
171 3 Corporate Social Capital
171 3 Corporate Social Capital - 2 Aspects
171 3 Corporate Social Capital - Combination
398 5 Corporate Trust Rebuilding [4]
148 2 Correspondent
179 3 Cost Differentiation Strategy
234 3 Costs
136 2 Cote d'Ivoire
289 4 Countries achieving negative CO2 Emissions [Fig: 4.9]
79 1 Country Club Leaders
130 2 Covid19 Adaptation Grant Program
130 2 Covid19 Assistance in AUS
129 2 Covid19 Support from Govt
46 1 Creative Thinking
49 1 Creator
398 5 Credibility Matters
401 5 Credibility of Company's info by sources [Table: 5.6]
146 2 Credit Unions
412 5 Crisis Communication
412 5 Crisis Communication Plan
412 5 Crisis Management
412 5 Crisis Management Strategy
42 1 Critical Feedback
36 1 Critical Path Method (CPM)
46 1 Critical Thinking
399 5 Critical Trust Factors
54 1 Cross-Cultural Communication
195 3 Cross-Cultural Diversity

Page 9
124 2 Contemporary
Crowdfunding (crowdsourced Business Issues
funding)
(Sem 2nd 2023)
125 2 Crowdfunding: AUS Legislation
126 2 Crowdo: Peer-to-Peer Debt security platform
384 5 Crowdsourcing
100 2 Crowdsourcing (YouTube, Uber)
182 3 Crowdsourcing of employment reviews
101 2 Crowdsourcing: Grong Grong Solar Farm
252 4 Crude Oil
148 2 Cryptocurrency
153 2 Cryptocurrency - Barriers
152 2 Cryptocurrency Solution
341 5 CSR
343 5 CSR
344 5 CSR 4 Dimensions - Ex: 5.1
344 5 CSR 4 Dimensions - Ex: 5.1 Findings
344 5 CSR Corporate Approaches [3]
345 5 CSR in using Suppliers
343 5 CSR needs (sustainably, fairly, viable, liveable) - Fig: 5.1
405 5 CSR Reporting
30 1 CSR Reports
364 5 CSR's Strategy - Announcements made to shareholders [13] [Ex: 5.9]
364 5 CSR's Strategy - Info provided to shareholders [6] [Ex: 5.9]
235 3 Cuganesan, Carlin & Finch [2006]
196 3 Cultural Advancing Learning reasons (10)
172 3 Cultural Analysis (three levels) - Fig: 3.4
212 3 Cultural Difference for Expat Employees
172 3 Cultural Differences
197 3 Cultural Diversity Needs - Equal Opportunity Commission
189 3 Cultural Fluency
196 3 Cultural Synergy
196 3 Cultural Synergy - 3 Steps
196 3 Culturally Diverse Workplace - Challenges
176 3 Culture & Change
206 3 Culture Amp
177 3 Culture Change
387 5 Culture of Openness
187 3 Current Job Market
20 1 Custodian of Performance - Finance role
20 1 Custodian of Performance - Four Key Areas
89 2 Customer Approach Model (online market, on-demand, platform)
392 5 Customer Care Leaders
235 3 Customer Engagement
390 5 Customer Engagement Tool
392 5 Customer Experience Technologies [3]
25 1 Customer Focus
391 5 Customer Loyalty
25 1 Customer Needs - 4 Steps
383 5 Customer Service Presence
391 5 Customer Support
410 5 Customer Support Channel
200 3 Cyberbullying
407 5 Cynicism
264 4 Daewoo Logistics
387 5 Data Bandwidth
377 5 Data Privacy

Page 10
44 1 Data Systems Contemporary Business Issues
(Sem 2nd 2023)
21 1 Data Visualisation Skills
44 1 Database Management System
389 5 Davenport [2012]
347 5 Debt Contract
119 2 Debt Financing
119 2 Debt Financing - Advantages & Disadvantages
238 3 Decision Making & Issue Resolution
49 1 Decode
350 5 Deegan & Rankin [1996]
420 5 Deep Engagement [Fig: 5.18]
417 5 Deep Stakeholder Engagement research findings [5]
390 5 Deeper Engagement
415 5 Deeper Stakeholder Engagement
272 4 Deforestation
286 4 Deforestation
195 3 Degree of Deference
206 3 Deloitte Study - Challenges to manage temp workers
56 1 Delos Santos (2022)
268 4 Desalination Plants
370 5 Detailed Communication Plan (Table: 5.2)
201 3 Developing Leadership Potentials
166 3 Development
147 2 Development Banks
101 2 Digital Cooperatives
180 3 Digital Recruitment
410 5 Digital Reputation Risks
148 2 Digital Token
214 3 Digital Whiteboards
362 5 Direct Communication
402 5 Direct Financial Risks
343 5 Direct Investment
375 5 Direct Measurements of communication
179 3 Direct Recruiting
315 4 Director's Report
95 2 Disaggregation [Offshore Outsourcing]
350 5 Disclosure of Info
356 5 Disclosure of info
185 3 Discretionary Effort
186 3 Disengaged Employees
177 3 Disruption: Key steps in managing them (3)
135 2 Distributed Ledger Technology
148 2 Distributed Ledger Technology
189 3 Diversity
189 3 Diversity - Positive Aspects (5)
214 3 Diversity and Inclusion
190 3 Diversity Training - Ex: 3.10
377 5 Do Not Call List
377 5 Do Not Call Registers
418 5 Dobele, Westberg, Steel & Flowers [2014] - SPP
45 1 Docebo
44 1 Document Management System
44 1 Document360
222 3 Document-Management Systems
7 1 Dolman Bateman & Colquhoun - Owners seek accountants who..(5)

Page 11
 7 1 Contemporary
Dolman Bateman & Colquhoun Business Issues
(2018)
(Sem 2nd 2023)
386 5 Domino's [Ex: 5.20]
122 2 Donation-based Crowdfunding
148 2 Double Bottom Line
317 4 Double Materiality Concept (ESG)
317 4 Double-Materiality Concept
321 4 Dow Jones Sustainability Indices [DJSIs]
266 4 Draught
36 1 Drivers of Change
4 1 Drivers of Change (4 types)
105 2 Dropbox (Ex: 2.13)
99 2 Drummond & Odyssey (2018)
357 5 Due Diligence
107 2 Dynamic Pricing
107 2 Dynamic Pricing - Uber, Electricity industry
107 2 Dynamic Pricing: Criticisms
271 4 Earthwater Institute [2007]
140 2 EC Action Plan (Ex: 2.33) - Features
39 1 Ecological Sustainability
398 5 Economic Inequality
271 4 Economic Sustainability
168 3 Effective Corporative Culture
80 1 Effective Empowerment
419 5 Effective Engagement [Fig: 5.18]
51 1 Effective Filtering
168 3 Effective HRM
230 3 Effective Knowledge Sharing
79 1 Effective Leaders
273 4 Electricity generation and Supply (Biodiversity effects)
311 4 Electricity producers
257 4 Electrolysis Method
289 4 Emission Trading and Carbon Tax - Key Difference
289 4 Emissions Cap
289 4 Emissions Trading Scheme (ETS)
49 1 Emoji (Ex: 1.20)
57 1 Emotional Intelligence
57 1 Emotional Intelligence: 5 Components
59 1 Emotional Intelligence: Details
60 1 Emotional Judgement
57 1 Emotional Quotient
230 3 Emotional Recognition
10 1 Empathy
58 1 Empathy
409 5 Employee Dissatisfaction
165 3 Employee Engagement
176 3 Employee Engagement
206 3 Employee Engagement
235 3 Employee Engagement
237 3 Employee Engagement
186 3 Employee Engagement - Agile Approach
186 3 Employee Engagement - Enhancing (8)
185 3 Employee Engagement - Research Findings (6)
179 3 Employee Recruitment & Selection
180 3 Employee Referral
231 3 Employee Satisfaction

Page 12
234 3 Employee Turnover Contemporary Business Issues
(Sem 2nd 2023)
187 3 Employee Turnover Reduction - Approaches (4)
182 3 Employee Value Proposition
172 3 Employee-Customer Encounters
186 3 Employees Leaving - Root Causes (10)
211 3 Employees Privacy
210 3 Employees Telecommuting - Recommendations
214 3 Employment and Labour Laws
164 3 Employment Security
79 1 Empowerment
182 3 Empowerment - Maslow's Hierarchy's Crucial Factor
126 2 Enabled Employment: Job Portal for Disable Skilled People
36 1 Enabler of Change
206 3 Enboarder
49 1 Encode
371 5 Encoding your message
249 4 Energy Audit
250 4 Energy Audit - Daiken Case Study [Ex: 4.1]
249 4 Energy Consumption
304 4 Energy Costs
256 4 Energy Efficiency and Conservation Authority [2018]
250 4 Energy Resources
255 4 Energy Supply
304 4 Energy Usage
258 4 Energy Used in food production
172 3 Engaged Customers
185 3 Engaged Employee
172 3 Engaged Employees
165 3 Engaged Workforce
185 3 Engaged Workforce
415 5 Enright, McElrath & Taylor [2016]
416 5 Enright, McElrath & Taylor [2016]
417 5 Enright, McElrath & Taylor [2016]
418 5 Enright, McElrath & Taylor [2016]
319 4 Enron, WorldCom
44 1 Enterprises knowledge Management System
18 1 Entrepreneurship
303 4 Environment Management Accounting [EMA]
307 4 Environmental Accounting System - Implementation Steps [7]
307 4 Environmental Accounting Systems - Implementation [Fig: 4.14]
306 4 Environmental Awareness
306 4 Environmental Costs
307 4 Environmental Costs
306 4 Environmental Impacts
306 4 Environmental Measures
300 4 Environmental Performance
307 4 Environmental Performance
294 4 Environmental Protection Agency [2021]
316 4 Environmental Regulations
303 4 Environmental Regulations
309 4 Environmental Reporting - Questionable Validity
317 4 Environmental Reporting - Two Views on Reporting
125 2 Equity Crowdfunding
119 2 Equity Financing
119 2 Equity Financing - Advantages & Disadvantages

Page 13
122 2 Contemporary Business Issues
Equity-based Crowdfunding
(Sem 2nd 2023)
393 5 Erica - an AI of Bank of America
70 1 Ernst & Young (2018) - Innovative Thinking
321 4 ESG in Practice
321 4 ESG KPIs (Climate Change, GHG)
317 4 ESG Reporting
343 5 ESG Reporting
405 5 ESG Reporting
319 4 ESG Reporting - Analyst's perspective
320 4 ESG Reporting - Benefits [Fig: 4.17]
98 2 Established International (Financial Centres)
98 2 Established Players (Financial Centres)
152 2 Ethereum Blockchain
310 4 Ethical and Business-based duties
60 1 Ethical Challenges
60 1 Ethical Conduct
319 4 Ethical Conduct
357 5 Ethical Corporate Culture
61 1 Ethical Dilemmas
320 4 Ethical Investments
320 4 Ethical Investments Fund
403 5 Ethical Leadership [3]
71 1 Ethical Leadership: 5 Qualities
376 5 Ethical Responsibilities [3]
357 5 Ethical Stewards
376 5 Ethical, Regulatory and Legal Issues
402 5 Ethics
73 1 Ethics & Compliance Initiative (2021)
73 1 Ethics & Compliance Initiative (2021) - Findings
73 1 Ethics & Compliance Initiative (2021) - Outcomes
74 1 Ethics Landscape (2000-20)
74 1 Ethics Landscape (2015-20)
72 1 Ethics Training
71 1 Ethics: Important Efforts
291 4 ETS - Implementation
294 4 ETS - Implementation's critical aim
405 5 EU Directive 2014/95/EU
405 5 EU Directive 2014/95/EU - Intention
405 5 EU Directive 2014/95/EU - Issues Covered
140 2 European Commission Action Plan: Financing Sustainable Growth
289 4 European Union Emissions Trading System
291 4 European Union Emissions Trading System
238 3 Evaluating Initiatives
395 5 Events Damaging Reputation [4]
98 2 Evolving Centres (Financial Centres)
10 1 Execution Skills
166 3 Exit
201 3 Exit Planning
212 3 Expatriate Employees
44 1 Expert Management System
51 1 Expert Power
65 1 Expert Power
226 3 Expertise Location
379 5 Expertise Location
348 5 Explicit Expectations

Page 14
221 3 Explicit Knowledge Contemporary Business Issues
(Sem 2nd 2023)
222 3 Explicit Knowledge
231 3 Explicit Knowledge
409 5 Exposure of data to Hackers
174 3 External Adaptation
174 3 External Adaptation - Summary
137 2 External Analysis
79 1 External Coach
363 5 External comm - media used
50 1 External Communication
363 5 External Communication
375 5 External Communication
363 5 External Communication - 5 Categories
176 3 External Cultural pressures
174 3 External Reality
180 3 External Recruitment
180 3 External Recruitment - Pros & Cons
288 4 Externalities
300 4 Externalities
302 4 Externalities
271 4 Extinction Rate
286 4 Extreme Weather Events
119 2 EY's G20 Entrepreneurship Barometer
393 5 Facebook Messenger
375 5 Face-to-face presentation
321 4 Fair Supply [award winning global ESG data provider]
321 4 Fair Supply Framework [Scope, Test, Measure, Operationalise]
401 5 Fake News
391 5 Fans
104 2 Fathom
54 1 Feedback Loop
256 4 Feed-in Tariffs
215 3 FIFO
215 3 FIFO - Mining Company
215 3 FIFO - Social Problems
323 4 Financial Capital
418 5 Financial distress
28 1 Financial Forecasts - Analysis
28 1 Financial Forecasts - Include 5 forecasts
89 2 Financial Inclusion
142 2 Financial Inclusion
144 2 Financial Inclusion - Key Figures
397 5 Financial Performance and Governance
27 1 Financial Projections - Basic Assumptions and Information
234 3 Financial Reporting approaches to People Mgt
146 2 Financial Service Associations
171 3 Financial Soundness
119 2 Financing Entrepreneurial Ventures
6 1 Financing Model (crowdfunding & microfinance)
219 3 Findlay [2018]
247 4 Finite Raw Materials
202 3 Fire Sale Price
261 4 Fish Population
261 4 Fish Stocks
261 4 Fish Stocks in AUS

Page 15
234 3 Fixed Costs Contemporary Business Issues
(Sem 2nd 2023)
235 3 Fleming, Coffman & Harter [2005]
177 3 Flex Culture
213 3 Flexible Work
209 3 Flexible Work Debate
186 3 Flexible Work Environment
218 3 Flint Hills Resources (Ex: 3.22)
306 4 Flow Cost Accounting
125 2 FlowHive: AUS Startup (Ex: 2.24)
215 3 Fly-In, Fly-Out
258 4 Food
265 4 Food - Considerations [Strategic analysis & Business Decision Making]
260 4 Food - Ethical Issues
263 4 Food - Market forces
265 4 Food - Non-Financial Issues
263 4 Food - Subsidy outcomes and distortions [Table: 4.2]
260 4 Food - Sustainability Implications
258 4 Food and Agriculture Organisation
265 4 Food Based Biofuels
260 4 Food Distribution Issues
258 4 Food Price Index
258 4 Food Price Index - International Prices [Fig: 4.4]
258 4 Food Prices
263 4 Food Prices
259 4 Food Prices - Ongoing Forces [4]
265 4 Food Production
265 4 Food Production
280 4 Food Production - 1/3 is wasted
265 4 Food Resources availability
263 4 Food Scarcity
260 4 Food Security
265 4 Food Shortage - Global Issue
258 4 Food Transportation
265 4 Food Waste
273 4 Food, Beverages & Pharmaceuticals (Biodiversity effects)
264 4 Food: Govt intervention
258 4 Food: Poorly Distributed - Why? = 5 Issues
187 3 Forbes Coaches Council [2022]
211 3 Foreign Language Training
271 4 Foreign Species Introduction
7 1 Forensic Accountants
274 4 Forestry and Paper (Biodiversity effects)
361 5 Formal Communication
370 5 Formal Communication Exercise
53 1 Formal Communication Style (when to use) (4 points)
147 2 Formal financial institutions
64 1 Formal Leadership
249 4 Fossil Fuel
255 4 Fossil Fuel
255 4 Fossil Fuel Reserves
265 4 Fossil Fuels
279 4 Fossil Fuels
250 4 Fossil Fuels [coal, gas, oil]
123 2 Founder's Financing - Personal Investment
105 2 Free and Freemium

Page 16
129 2 Contemporary Business Issues
Free Market Principles
(Sem 2nd 2023)
105 2 Free Offering
104 2 Freelance
354 5 Freeman
105 2 Freemium
265 4 Freshwater Availability
266 4 Freshwater Availability
187 3 Fuller & Kerr [2022]
67 1 Full-range leadership theory
123 2 Funding Sources (development stage & risk level) - Fig: 2.7
288 4 Funke & Mattauch [2018]
201 3 Future Leaders
278 4 Future Sustainability
2 1 Future-focused accountant is a strategic thinker
21 1 Future-focused accountants
350 5 Galbraith [1973]
186 3 Gallup [2017]
185 3 Gallup State of the Global Workplace Report (2017)
36 1 Gantt Charts
50 1 Gatekeeper of Info
134 2 GEM Study (Social Enterprises)
193 3 Gender Diversity - Issue
190 3 Gender Diversity in Workplace (Findings)
192 3 Gender Equality in Finance & Accounting - Ex: 3.11
377 5 General Data Protection Regulation [GDPR] - Requirements [5]
30 1 General Purpose Financial Reports (GPFS)
314 4 General Purpose Water Accounting Reports [GPWAR]
194 3 Generation A [Alpha]
194 3 Generation X
194 3 Generation Y
194 3 Generation Z
255 4 Geopolitical Concerns for energy supply
257 4 Geothermal Energy
257 4 Geothermal Energy - Main Sustainability Challenges
234 3 Gervasi & King [2016]
257 4 GHG Emissions
286 4 GHG Emissions
306 4 GHG Emissions
287 4 GHG Emissions - Actions to be taken
287 4 GHG Emissions by Sector [Fig: 4.8]
286 4 GHG emissions Per Capita [Fig: 4.7]
384 5 Ghost Written CEO Blogs
6 1 Gig economy
205 3 Gig Economy
206 3 Gig Economy - HRM Challenges (6)
205 3 Gig Economy Work
105 2 Gig Economy: Types of workers
105 2 Gig Workers
207 3 Gig Workers - Legal Issues
183 3 Glassdoor (Ex: 3.8)
316 4 Glencore - Land Management
98 2 Global Contenders (Financial Centres)
98 2 Global Diversified (Financial Centres)
276 4 Global Diversity Framework (Goal A; Goal B; Goal C; Goal D)
258 4 Global Hunger

Page 17
292 4 Global Implementation Contemporary Business
of ETS and Carbon Issues[Fig: 4.10]
Trading
(Sem 2nd 2023)
98 2 Global Leaders (Financial Centres)
189 3 Global Mindset
312 4 Global Reporting Initiative [GRI]
300 4 Global Reporting Initiative Guidelines
395 5 Global RepTrack 100 - Criteria
247 4 Global Risks (Food and water scarcity)
98 2 Global Specialists (Financial Centres)
211 3 Global Workforce
211 3 Global Workforce - Corporate Responsibilities
172 3 Globalisation
343 5 Globalisation
281 4 GoGo Chicken [Ex: 4.24]
57 1 Goleman
344 5 Good Citizen
343 5 Good Corporate Governance Practices
342 5 Good Corporate Governance System
71 1 Good Ethics
212 3 Good Working Relationships
225 3 Google Drive
165 3 Google's HR Practices (Ex: 3.2)
165 3 Google's HR Problems (Ex: 3.2)
235 3 Gordon [2008]
319 4 Governance Reporting
264 4 Govt Appropriation
147 2 Govt Banks
368 5 Govt communication
130 2 Govt Grants
315 4 GPWAR assurance costs [$3k - $60k a year]
315 4 GPWAR preparation costs [$13k - $67k a year]
142 2 Grameen Bank (Bangladesh) - Ex: 2.34
130 2 Grant Applications [3 requirements]
117 2 Grattan Institute (2016)
117 2 Grattan Institute [2016]
315 4 Great Barrier Reef declining health - 4 reasons [Ex: 4.38]
175 3 Greed (Ex: 3.6)
294 4 Green energy sources
216 3 Green Jobs
286 4 Greenhouse Gases
350 5 Greenpeace
255 4 Greens Bill (AUS)
406 5 Greenwashing
407 5 Greenwashing - Consequences
135 2 Greg Dees
135 2 Greg Dees [2001]
312 4 GRI 101 - Foundation
312 4 GRI 102 - General Disclosures
312 4 GRI 103 - Management Approach
301 4 GRI Procurement Requirements [Table: 4.6]
312 4 GRI Referenced Report
312 4 GRI Standards are intended to… [4]
312 4 GRI Sustainability Reporting Standards
294 4 Griffin, Heede & van Der Vlugt [2017]
171 3 Group Cohesion
401 5 Growing Distrust

Page 18
29 1 Contemporary
Growthwise - Case Study (Example:Business
1.9) Issues
(Sem 2nd 2023)
100 2 Grunt Work [Offshore Outsourcing]
225 3 Gurteen [2011]
44 1 Guru
387 5 Hacking Attacks
124 2 Haphazard
265 4 Harvey [2022]
107 2 Hays & Pepper [2019]
213 3 Health & Wellbeing
259 4 Health Crises (Covid19)
79 1 Helpful Participant
393 5 Herbert [2022]
55 1 High Context Cultures
195 3 High Context Cultures
164 3 High Performance HRM
56 1 High Performing Organisations
196 3 High power-distance cultures
179 3 High-Complexity Occupations
304 4 High-use Machinery
319 4 HIH Insurance
20 1 Hippe, Roos & Oberauer (2021)
21 1 Hippe, Roos & Oberauer (2021)
21 1 Hippe, Roos and Oberauer - 5 Findings for finance function
179 3 Hiring & Recruitment Policies
187 3 Hiring Freezes
136 2 Hoekstra, Huis in het Veld & Midgley (2014)
136 2 Hoekstra, Huis in het Veld & Midgley [2014]
389 5 Holmes [2012]
387 5 Holtz [2010]
195 3 Homogeneous Organisations
164 3 Hot Desking (Ex: 3.1)
164 3 Hot Desking: Drawbacks
164 3 Hot Desking: Increased Space
164 3 Hot Desking: Key Frustrations (Ex: 3.1)
209 3 Hot Desks
209 3 Hot Desks - Downsides
209 3 Hotelling
179 3 HR - Strategic Approach
179 3 HR - Strategic Management
234 3 HR as a expense
164 3 HR Department
168 3 HR Dept - Strategic Partner
163 3 HRM
163 3 HRM - Contemporary Development
164 3 HRM - Intro
163 3 HRM - Strategic
163 3 HRM - Worker Value
170 3 HRM Function (Human Capital)
163 3 HRM Functions
166 3 HRM Functions (6)
196 3 HRM in Cross Cultural Diversity
164 3 HRM involves (6)
356 5 Hsiao et al. [2022]
234 3 Human Capital
323 4 Human Capital

Page 19
170 3 Human Capital (RationalContemporary
+ Human) Business Issues
(Sem 2nd 2023)
393 5 Human Operator in chat bots
272 4 Human Population Growth
172 3 Human Sigma
255 4 Human-induced climate change
263 4 Hunger and feminine
213 3 Hybrid Work - Key Recommendations (7)
213 3 Hybrid Work Arrangement
176 3 Hybrid Working
187 3 Hybrid Working
208 3 Hybrid Working
213 3 Hybrid Working - Future
252 4 Hydraulic Fracturing
257 4 Hydrogen
257 4 Hydrogen - Technique to use
257 4 Hydrogen Production market
256 4 Hydropower
256 4 Hydropower [used in Europe, AUS, NZ]
164 3 Hygiene Factors (work context)
205 3 Hyper Flexible Work
415 5 Hypertransparency
406 5 IASB and ISSB
391 5 ICT Strategy
391 5 ICT Techniques - ways for sustainable business success [9]
46 1 Idea (Topic)
47 1 Idea Development Phase
68 1 Idealised Influence
406 5 IFRS Foundation
405 5 IFRS Foundation [2022]
322 4 IIRC - a global coalition
40 1 IKEA's Buy-Back scheme (Example: 1.15)
226 3 ikonnect
393 5 Image Processing
107 2 Iman Ghodosi
89 2 Impact Investing
330 4 Impact Investing
348 5 Implicit Expectations
79 1 Impoverished Leaders
211 3 Improved Recruitment
371 5 Inattentional Blindness
234 3 Incentive based remuneration
395 5 Increased Scrutiny
87 2 Incremental Innovation
88 2 Incremental Innovation: Payment System (Ex: 2.1)
104 2 Independent Contracting
206 3 Independent Contractors
207 3 Independent Contractors - Recommendations (3)
343 5 Indirect Investment (Superannuation/pension plans)
225 3 Individual Intelligence
116 2 Individual Ownership
343 5 Individual Shareholders
343 5 Individual Shareholders want companies to….
68 1 Individualised Consideration
196 3 Individualistic Cultures
229 3 Individualistic Cultures (France, Germany, UK, USA, AUS, NZ)

Page 20
166 3 Induction Contemporary Business Issues
(Sem 2nd 2023)
129 2 Industry Innovation and Science Australia
65 1 Influence
124 2 Informal Investors - Love Money
65 1 Informal Leadership
146 2 Informal Village-based Providers (comes within CBFOs)
48 1 Information & Communication Technologies (ICT)
44 1 Information (Topic)
43 1 Information and Analysis
231 3 Informed Workforce
103 2 Infrastructure as a Service (IaaS)
376 5 Inherent Risks
294 4 Initial Transition Costs
87 2 Innovation
189 3 Innovation
226 3 Innovation
129 2 Innovation - China's developing industries
129 2 Innovation - Eastern Asian Countries
128 2 Innovation - Govt assistance
130 2 Innovation - Procurement, Recruitment, Technology Practices
130 2 Innovation Culture
130 2 Innovation driven Govt
69 1 Innovation Leadership
69 1 Innovation Leadership: Two Theories
39 1 Innovation Risk - Complications
179 3 Innovation Strategy
88 2 Innovation: 10 business areas
129 2 Innovation: Recommendations to stimulate business investment (4) [Fig: 2.9]
4 1 Innovative Business & Financing Models
121 2 Innovative Business Finance
180 3 Innovative Recruitment Strategy
46 1 Innovative Thinking
70 1 Innovative Thinking: Stimulation (6)
306 4 Input/Output Analysis
94 2 Insourcing
68 1 Inspirational Motivation
390 5 Instant Messaging
343 5 Institutional Investors
348 5 Institutional Theory
348 5 Institutional Theory - 3 Levels
348 5 Institutional Theory - Key Assumption
175 3 Instrumental Mechanism
120 2 Insurance Companies (Source of Debt)
146 2 Insurance Partnership (ex: 2.36)
390 5 Intangible Benefits
174 3 Integral Integration
206 3 Integrate Temporary Workers (6 suggestions)
81 1 Integrated Change Leadership
30 1 Integrated Report
322 4 Integrated Reporting
355 5 Integrated reporting
31 1 Integrated Reporting - Aspects to report on
31 1 Integrated Reporting - Benefits (6)
322 4 Integrated Reporting - Global Trend
325 4 Integrated Reports - Themes [Trust, Transparency, Ethics]

Page 21
205 3 Contemporary Business Issues
Integrated Talent Approach
(Sem 2nd 2023)
323 4 Integrated Thinking
69 1 Integrative Style Leadership
69 1 Integrative Style Leadership: Crucial Elements
170 3 Intellectual Capital
323 4 Intellectual Capital
231 3 Intellectual Property
387 5 Intellectual Property
68 1 Intellectual Stimulation
218 3 Intelligence Automation
219 3 Intelligence Automation
219 3 Intelligence Automation - Challenges in HRM
94 2 Intelligent Automation
393 5 Intelligent Experience Economy
387 5 Intended Audience
362 5 Interactive Methods
54 1 Interactive Visualisation
314 4 Interested Citizens
137 2 Internal Analysis
9 1 Internal business advisory skills for SMEs
362 5 Internal comm - media used [geographic, travelling]
50 1 Internal Communication
375 5 Internal Communication
385 5 Internal Communication
361 5 Internal Communication [top-down, broadcast mode]
300 4 Internal Costs
180 3 Internal Recruitment
180 3 Internal Recruitment - Pros & Cons
300 4 Internal Reporting
389 5 Internal Social Media Platform
30 1 International <IIRC> Framework
98 2 International Diversified (Financial Centres)
252 4 International Energy Agency [IEA]
322 4 International Integrated Reporting Council (IIRC)
256 4 International Renewable Energy Agency [2022]
98 2 International Specialists (Financial Centres)
405 5 International Sustainability Standards Board [ISSB]
389 5 Internet Economy
389 5 Internet Economy - Growth
181 3 Internships (Ex: 3.7)
58 1 Interpersonal Factor: EI
226 3 Intranet
375 5 Intranet
226 3 Intranet - 4 Fundamental Purposes [content, comm, collab, activity]
226 3 Intranet Portals
58 1 Intrapersonal Factor: EI
230 3 Intrinsic Rewards
230 3 Intrinsic Rewards - 3 Elements (autonomy, mastery, purpose)
176 3 Inventium (Consulting Company)
343 5 Investor perceptions
122 2 Invoice Trading
128 2 IPO
322 4 IR Advocates
322 4 IR Aim
326 4 IR Approach - Anglo-African Case Study [Ex: 4.40]

Page 22
325 4 IR Content elements Contemporary
[8] Business Issues
(Sem 2nd 2023)
322 4 IR Development factors
322 4 IR Framework (Capitals, Value Creation, Business Model)
325 4 IR Framework 5 Themes
324 4 IR Guiding Principles - Emphasis
324 4 IR Guiding Principles (7)
322 4 IR Initiative
359 5 Japan's Corporate Gov Code [Ex: 5.6]
3 1 Jennifer Warawa
3 1 Jennifer Warawa SAGE Executive
164 3 Job Dissatisfaction
234 3 Job Insecurity
179 3 Job Standards
351 5 Jokipii [2010]
179 3 Keller & Meaney (2017)
182 3 Keller & Meaney (2017)
179 3 Keller & Meaney [2017]
182 3 Keller & Meaney [2017]
184 3 Keller & Meaney [2017]
120 2 Kent [2017]
14 1 Key Business Issues (Confidence & Growth, Drivers of Growth, Technology...)
2 1 Key drivers of change in accounting profession (5)
2 1 Key Enabler of change in accounting profession - Advances in Tech
10 1 Key expectations from Prof. Accountants (In Counterpoint)
370 5 Key messages
37 1 Key trends impacting global business (5 trends)
126 2 Kickstarter: AUS Crowd-sourced funding regime
104 2 Kill Switch Prevention
55 1 Kinesics
145 2 KIVA - Ex: 2.35
288 4 Klenert [2018]
168 3 Klick - Genome (Ex: 3.3)
38 1 Know your Supplier - Benefits (4) (Example: 1.14)
38 1 Know your Supplier - Risk Considerations (Example: 1.14)
38 1 Know your Supplier (Example: 1.14)
416 5 Know Your Supplier program
366 5 Know Your Supplier system
221 3 Knowledge
227 3 Knowledge Audit
222 3 Knowledge Banks
225 3 Knowledge Café
227 3 Knowledge Capture
227 3 Knowledge creation and development
230 3 Knowledge Exchange
226 3 Knowledge Facilitators
228 3 Knowledge Maintenance
44 1 Knowledge Management
201 3 Knowledge Management
221 3 Knowledge Management
44 1 Knowledge Management Systems (include 5 points)
45 1 Knowledge Sharing
221 3 Knowledge Sharing
229 3 Knowledge Sharing - Challenges (4)
229 3 Knowledge Sharing - Culture
227 3 Knowledge Sharing - Key Questions & related process and activities

Page 23
221 3 Knowledge Sharing -Contemporary
Key Reason Business Issues
(Sem 2nd 2023)
231 3 Knowledge sharing - Measuring the Benefits
230 3 Knowledge Sharing - Motivation
45 1 Knowledge Sharing - RBNZ
231 3 Knowledge Sharing - Security
231 3 Knowledge Sharing - Structure and Power
222 3 Knowledge Sharing & Accountant
227 3 Knowledge Sharing Activities
223 3 Knowledge Sharing Processes and Technologies (Table: 3.5)
231 3 Knowledge sharing Security
232 3 Knowledge Sharing Systems
222 3 Knowledge Sharing Techniques
228 3 Knowledge Sharing Toolkit Model
226 3 Knowledge Transfer Tools
44 1 KnowledgeOwl
343 5 Kokemuller [2018]
372 5 KPIs
93 2 KPMG & HfS Research (2018)
310 4 Krueger, Sautner, Tang & Zhang [2021]
178 3 Labelling
94 2 Labour Arbitrage
416 5 Labour Conditions
68 1 Laissez-faire
264 4 Land Acquisition Strategy
258 4 Land for Farming
408 5 Laufer [2003]
133 2 Laureate Muhammad Yunus
200 3 Lazy Workers
319 4 Lead Auditor
64 1 Leaders' issues
66 1 Leadership Challenges (4)
66 1 Leadership Dimensions (2)
66 1 Leadership Grid
68 1 Leadership Grid (Transformational VS Transactional)
65 1 Leadership Traits
64 1 Leadership: what future-fit organisations need (6 points)
79 1 Leading Teams
79 1 Leading Teams: 4 Roles
174 3 Learning & Development Opportunities
187 3 Learning & Development Opportunities
214 3 Legal & Compliance Obligations
401 5 Legitimacy in Social media
348 5 Legitimacy Theory
65 1 Legitimate Power
350 5 Legitimation [performance/disclosure]
350 5 Legitimation Strategies
274 4 Leisure and Tourism (Biodiversity effects)
94 2 Lepeak (2018)
196 3 Less Culture-bound
375 5 Less-Tangible benefits
36 1 Leveraging Technology
189 3 LGBTQIA+ Community
42 1 Life Long Learning
304 4 Lifecycle Costing
306 4 Lifecycle Costing

Page 24
 3 1 Contemporary Business Issues
Lifelong Learning (accountancy)
(Sem 2nd 2023)
283 4 Light Bulb - Alternatives
282 4 Light Bulb Innovation [Ex: 4.25]
283 4 Light Bulb total cost of ownership [Ex: 4.25]
54 1 Lingua Franca (English is the most common language)
180 3 LinkedIn
384 5 LinkedIn
252 4 Liquid Fuel resources
377 5 List Manager
392 5 Live Streaming
350 5 Lobbying Govts
98 2 Local Diversified (Financial Centres)
98 2 Local Specialists (Financial Centres)
235 3 Lock Lee & Guthrie [2008]
43 1 Logic and creativity
402 5 Long Tail Risks
234 3 Long-Term Contracts
295 4 Loss of Competitiveness
271 4 Loss of Habitual through development
200 3 Love & Cupid Contracts
294 4 Low Carbon Industries
294 4 Low Carbon Innovation
55 1 Low Context Cultures
195 3 Low Context Cultures
255 4 Low Emissions Economy
295 4 Low Emissions Technologies - Potential
152 2 Low Interest Loans
196 3 Low power-distance cultures
151 2 Lubin, Anderson & Thomason [2018]
152 2 Lubin, Anderson & Thomason [2018]
138 2 Lue, Barraket & Eversole (2013)
393 5 Machine Learning
168 3 Machine Recruiters
54 1 MADE Formula (Message, Action, Details)
377 5 MailChimp
271 4 Mammal Extinction
357 5 Management Accountants' role
355 5 Management Accounting (Internal)
303 4 Management Accounting and Sustainability [Ex: 4.32]
306 4 Management Accounting Techniques [UN identified 4]
10 1 Management information systems
68 1 Management-by-exception
21 1 Managerial Operations
214 3 Managerial Supervision
64 1 Managers vs Leaders
347 5 Manager-shareholder agency relationships [Fig: 5.2]
228 3 Managing a Knowledge Program
306 4 Managing Environmental Costs
57 1 Managing Relationships: approaches (11)
402 5 Managing Risks
368 5 Mandatory Communications
310 4 Mandatory Sustainability Reporting in other nations [Ex: 4.36]
323 4 Manufactured Capital
225 3 Manyika, Sprague & Yee [2009]
255 4 Marchant & Chainey [2022]

Page 25
366 5 Marcom - AccountingContemporary
Dept Business Issues
(Sem 2nd 2023)
365 5 MarCom - Marketing Dept
365 5 Market & Customer Communications {MarCom}
365 5 Market & Customer Communications {MarCom} - Channels
313 4 Market Lobbying
366 5 Marketing Campaign
376 5 Marketing Campaign metrics [6]
366 5 Marketing Strategies
119 2 Marketplace Lending
128 2 Marketplace Lending
122 2 Marketplace/P2P Business Lending
122 2 Marketplace/P2P Consumer Lending
122 2 Marketplace/P2P Property Lending
278 4 Marsh [2019]
182 3 Maslow's Hierarchy of Needs (Ex: 3.6)
317 4 Materiality Assessment - 2 Assessments
318 4 Materiality Assessment - Considerations [Fig: 4.15]
52 1 Mayo & Jarvis (1992)
52 1 Mayo & Jarvis (1992)
187 3 McGregor [2022]
392 5 McKinsey 2022 State of Customer Survey
329 4 Measurement Difficulties
268 4 Meeting Demand [Water Sustainability - Solutions]
385 5 Mellor [2010]
146 2 Member-Owned Organisations
49 1 Message
52 1 Metamorphic Effects
257 4 Methane
148 2 MFI - Challenges
150 2 MFI - Ultimate Objective
143 2 MFI [Microfinance Institutions]
148 2 MFI Baobob
148 2 MFI Musoni Kenya
148 2 MFIs has grown to maturing industries
225 3 Microblogging
225 3 Microblogging
390 5 Microblogging
143 2 Microcredit
142 2 Microfinance
146 2 Microfinance - Developed World
145 2 Microfinance - Developing World
143 2 Microfinance - Reduction of Poverty (4 solutions)
150 2 Microfinance - Support and Development needed from Govt
145 2 Microfinance Donors
145 2 Microfinance Lenders
143 2 Microfinance Movement
151 2 Microfinance: Challenges (7)
150 2 Microfinance: Role of Accountants
151 2 Microfinancing: Negative Outcomes
151 2 Microfinancing: Positive Outcomes
145 2 Microfinancing: Two Issues
256 4 Microgenerators
143 2 Microinsurance
143 2 Microsavings
79 1 Middle-of-the-road Leader

Page 26
344 5 Mike Cannon-Brookes Contemporary Business Issues
(Sem 2nd 2023)
279 4 Millington [2019]
342 5 Milton Freidman
47 1 Mindmaps
275 4 Mining (Biodiversity effects)
368 5 Ministerial reporting
412 5 Mishina [2017]
361 5 Misleading Info
277 4 Mitigation Hierarchy
392 5 Mobile Apps
148 2 Mobile Technology
145 2 Mobile Telephone Technology
208 3 Mobile Working
145 2 Mobile-enabled e-money
148 2 Mobilise Deposits
319 4 Modern Slavery
283 4 Monetary Costs
304 4 Monetary Environment Management Accounting [MEMA]
230 3 Monetary Rewards
346 5 Monitoring Costs
347 5 Monitoring Costs - Auditing
282 4 More Efficient Products
216 3 Motivation
58 1 Motivation
164 3 Motivation-hygiene theory (Fig: 3.1)
164 3 Motivator Factors
165 3 Motivator Factors (work content)
225 3 MS Office Online
225 3 MS SharePoint
133 2 Muhammad Yunus
120 2 Mutual Savings banks (Source of Debt)
143 2 MVI [Microfinance Investment Vehicles]
148 2 MVIs
3 1 NAB 2018 AUS Accounting Industry Survey
51 1 NAB Accounting Industry Survey
25 1 NAB Australian Accounting Industry Survey
42 1 NAB Australian Accounting Industry Survey 2018
256 4 Nath [2022]
172 3 National Culture
230 3 National Culture
264 4 Nationalisation
310 4 Natural Capital
315 4 Natural Capital
317 4 Natural Capital Complexities
315 4 Natural Capital Disclosure Requirements
316 4 Natural Capital Reporting
316 4 Natural Capital Reporting System
259 4 Natural Disasters
255 4 Natural Gas [Backup for Wind and Solar Power]
255 4 Natural Gas [was a wasted by-product]
393 5 Natural Language Processing
6 1 Natural Resource Management - Future
271 4 Natural Services of Biodiversity
409 5 Negative Stakeholder Sentiment
177 3 Neilson & Diemer [177]

Page 27
79 1 Network Facilitator Contemporary Business Issues
(Sem 2nd 2023)
171 3 Network of External Partners
318 4 Networks
389 5 Newberry [2022]
92 2 Next Gen Outsourcing
346 5 Nexus of Contracts
147 2 No Interest Loan Scheme [NILS] - Ex: 2.37
49 1 Noise in communication
255 4 Non Renewable Energy Sources - Summary [4]
372 5 Non-Accountant Audience
147 2 Non-bank financial institutions
13 1 Non-Billable Time
28 1 Non-Financial Analysis - legal, PPE, inventory, technology, risk mgt
300 4 Non-Financial Performance
309 4 Non-Financial Reporting
295 4 Non-Financial Reporting Risk Reputational Damage
147 2 Non-Govt Organisations (NGOs)
147 2 Non-Govt Organisations (NGOs) - 4 types
230 3 Non-Monetary Rewards
206 3 Non-permanent Workers
250 4 Non-Renewable Energy Sources
252 4 Non-Renewable Energy Sources
370 5 Non-routine Communication
69 1 Non-traditional leaders (facilitators, coordinators)
55 1 Nonverbal Communication: Aspects
178 3 Noticing & Bracketing
251 4 Nuclear Energy
257 4 Nuclear Power
257 4 Nuclear Reactors [plutonium + uranium]
319 4 NZ Corporate Governance Principles - Issues [8]
320 4 NZ Corporate Governance Principles [Fig: 4.16]
42 1 Objectives of business (Job descriptions, KPI, Contracts from clients, etc)
172 3 Observable Culture
342 5 OECD
209 3 Office Space
95 2 Offshore Outsourcing
212 3 Offshore Outsourcing
95 2 Offshore Outsourcing: Benefits
95 2 Offshore Outsourcing: Challenges
95 2 Offshore Outsourcing: Finance Functions (Ex: 2.6)
361 5 Offshoring
98 2 Offshoring Accounting & Finance Function: Impact
99 2 Offshoring Services (Table: 2.1)
99 2 Offshoring: Backfiring
95 2 Offsourcing
252 4 Oil [significant input for many industries]
275 4 Oil and Gas (Biodiversity effects)
254 4 Oil Demand
252 4 Oil Extraction
253 4 Oil Prices Volatility (1861-2017) - Fig: 4.3
183 3 Onboarding
166 3 Onboarding
180 3 Onboarding Training
108 2 On-Demand Model (Uber, AirTasker)
225 3 Online Collaborative Tools

Page 28
375 5 Online conferencing Contemporary Business Issues
(Sem 2nd 2023)
391 5 Online Marketing
108 2 Online Marketplace (Amazon, eBay, Alibaba)
375 5 Online Newsletters
409 5 Online Reputation Management
410 5 Online Risk and Digital Reputation Management Framework [4]
225 3 Open Space Technology
316 4 Operating and Financial Review [OPR]
221 3 Operational Decision Making
294 4 Operational Efficiency
311 4 Operational Efficiency
33 1 Operations
283 4 Opportunity Costs
174 3 Organisation Mission
176 3 Organisational Change: Key Components (4)
174 3 Organisational Culture
386 5 Organisational Culture
173 3 Organisational Culture - External adaptation & Internal Integration
173 3 Organisational Culture - Functions (2)
226 3 Organisational Directory
350 5 Organisational Effectiveness
8 1 Organisational Fit - Small, Medium and Large Organisations
349 5 Organisational Legitimacy
362 5 Organisational Practices
172 3 Organisational Profitability
397 5 Organisational Risk Analysis
351 5 Organisational Stakeholders - Internal & External [Fig: 5.4]
177 3 Organisational Transformation
386 5 Organisation's public image
227 3 Organise and Store Knowledge
137 2 Outcome Investing (Ex: 2.31)
133 2 Outland Denim (Ex: 2.28)
6 1 Outsourcing
92 2 Outsourcing
264 4 Outsourcing Food Production
93 2 Outsourcing Tax Compliance
92 2 Outsourcing: Benefits
94 2 Outsourcing: Details
97 2 Outsourcing: Implementation Plan (Fig: 2.3)
94 2 Outsourcing: Public Hostility
1 1 Pandemic and its effects
289 4 Paris Agreement
204 3 Parttime Employees
126 2 Patient Money
214 3 Pay & Benefits
190 3 Pay Gap
254 4 Peak Coal
252 4 Peak Oil
254 4 Peak Oil
148 2 Peer Consensus
303 4 PEMA linked to Performance Evaluation (4)
234 3 People based metrics
235 3 People Dimension
235 3 People Issues faced by contemporary business leaders (Table: 3.8)
164 3 People Management - 7 Dimensions

Page 29
234 3 People ManagementContemporary
- Accountant's Business
role Issues
(Sem 2nd 2023)
237 3 People Management - Accountant's Role Concepts (Fig: 3.13)
169 3 People Management - Concepts (Fig: 3.2)
236 3 People Management - Future Focused Accountants
234 3 People Management [Cost, Assets & Knowledge, Relationships]
234 3 People Management Issues
236 3 People Management Issues
229 3 People-based Knowledge strategies
343 5 Perceived Risks
179 3 Performance Management
183 3 Performance Management
30 1 Performance Measurement
300 4 Performance Measurement Systems
357 5 Performance Measures
317 4 Perpetual Equilibrium
388 5 Personal Development
65 1 Personal Power
79 1 Personality Conflicts
52 1 Persuasion/Influence
52 1 Persuasion: Negative Effects
36 1 PERT
99 2 Philippines: Top Offshoring destination
300 4 Physical Accounting
300 4 Physical Costs
283 4 Physical Costs and Flows
303 4 Physical Environment Management Accounting [PEMA]
300 4 Physical Flows
302 4 Physical Flows and Volumes [Fig: 4.13]
375 5 Physical Media
300 4 Physical Outputs
300 4 Physical Resources - Social and Ethical Outcomes
298 4 Physical Risks
352 5 Picard & Chalmers [2022]
230 3 Pink [2009]
283 4 Planned Obsolescence
28 1 Planning for new business (Example: 1.9)
259 4 Plant Pests and diseases (varroa mite)
278 4 Plastics
6 1 Platform and Sharing economies
103 2 Platform as a Service (PaaS)
109 2 Platform Economy
110 2 Platform Economy: Concerns in tax, crime, safety, fair competition
109 2 Platform Economy: Defining Feature
109 2 Platform Economy: How to Succeed
189 3 Polarity
343 5 Polley [2022]
134 2 Pollinate Group - Small Social Venture
271 4 Pollination Service by bees
279 4 Pollution
186 3 Poor Management of Employees
418 5 Poor Stakeholder engagement
373 5 Pophal [2012]
205 3 Portfolio Careers
65 1 Position Power
42 1 Positive Attitude to Change

Page 30
401 5 Post-truth PhenomenonContemporary Business Issues
(Sem 2nd 2023)
325 4 Potter & Soderstom [2014]
65 1 Power
50 1 Power Distance
52 1 Power of Persuasion
383 5 Practice Paradox [Ex: 5.15]
37 1 Predictive Analysis (PA)
178 3 Presuming
89 2 Pricing & Delivering Model (freemium, subscription)
174 3 Primary Allegiance
250 4 Primary Energy
251 4 Primary Energy Supply Sources [Fig: 4.1]
251 4 Primary Energy Supply Sources by %age [Fig: 4.2]
35 1 PRINCE2
35 1 PRINCE2 - Seven Principles
36 1 PRINCE2 Agile
321 4 Principles for Responsible Investment (PRI) - 3 most relevant principles
401 5 Priniski & Holyoak [2022]
377 5 Privacy Laws
386 5 Privacy Rights
128 2 Private Equity Firms [Investment Managers]
128 2 Private Equity Funding
148 2 Private Key (cryptocurrency)
43 1 Problem solving
43 1 Problem Solving Process
43 1 Problem Solving Skills
366 5 Process-based Communications
225 3 Product Development
294 4 Product Differentiation
105 2 Product Innovations
216 3 Production Data
42 1 Professional Development: Principles (3) - Be flexible, perform, commitment to….
384 5 Professional Spokesperson
228 3 Program measurement and review
151 2 Program Selection Bias
46 1 Programmed Decisions
34 1 Project Charter
33 1 Project Management
225 3 Project Management
34 1 Project Methodology
34 1 Project Sponsors
33 1 Projects
33 1 Projects - eg: achieving compliance, applying new technology, etc
237 3 Providing Advice
55 1 Proxemics (zones)
214 3 Proximity Bias
201 3 Psychometric Testings
368 5 Public Communications
368 5 Public Communications includes….
389 5 Public Internet
402 5 Public Preferences
368 5 Public Promotion
368 5 Public Relation Dept
350 5 Public Reporting
363 5 Public Scrutiny

Page 31
186 3 Contemporary Business Issues
Pulse Checks on Engagement
(Sem 2nd 2023)
268 4 Purple Pipe System
321 4 PwC Review on ESG [2020]
187 3 PwC's Blue World Scenario
187 3 PwC's Green World Scenario
189 3 PwC's Innovation Benchmark Survey
187 3 PwC's Red World Scenario
188 3 PwC's Scenario Analysis
188 3 PwC's Yellow World Scenario
252 4 Qantas Airways - Ex: 4.3
390 5 Qualitative measurements
375 5 Qualitative measures include…. [4]
179 3 Quality Workforce
370 5 Quantifiable Objectives
151 2 Quantitative Assessment of Outcomes
44 1 Quip
87 2 Radical Innovation
89 2 Radical Innovation: Content Production (Ex: 2.2)
257 4 Radioactive waste
205 3 Randstad Sourceright
168 3 Ransburg, Sage-Hayward & Schuman [2016]
52 1 Rationality
264 4 Rationing Systems
371 5 Reaching Target Audience
52 1 Reactance
311 4 Real Estate Businesses
122 2 Real Estate Crowdfunding
181 3 Realistic Job Previews
181 3 Realistic Job Previews - Benefits
412 5 Rebuilding Reputation After a Scandal
103 2 Receipt Bank
375 5 Recorded Media
183 3 Recruiting
180 3 Recruiting Process
166 3 Recruitment
180 3 Recruitment
180 3 Recruitment - Process (3)
181 3 Recruitment Issues - Honesty & Full Info
180 3 Recruitment: Average Cost
281 4 Recycling
281 4 REDcycle [Ex: 4.23]
268 4 Reduce [Water Sustainability - Solutions]
278 4 Reducing Pollutants
279 4 Reducing Waste
315 4 Reef Blueprint
52 1 Referent Power
65 1 Referent Power
43 1 Reflective Practice (an active process)
361 5 Regionalisation
368 5 Regulator & Govt Communications
277 4 Regulatory Burdens
304 4 Regulatory costs
31 1 Regulatory Environment
32 1 Regulatory Environment - Challenges
410 5 Reinforcing Reputation

Page 32
94 2 Re-insourcing Contemporary Business Issues
(Sem 2nd 2023)
235 3 Relationships between organisational areas
95 2 Relocation [Offshore Outsourcing]
176 3 Remote Working
208 3 Remote Working
176 3 Remote Working - Benefits
176 3 Remote Working - Results
214 3 Remote Working - Tools & Technologies
214 3 Remote Working - Useful Tips
183 3 Remuneration
319 4 Remuneration
397 5 Remuneration Policy
256 4 Renewable Energy Credits
252 4 Renewable Energy Sources
257 4 Renewable Energy Sources - Summary [3]
250 4 Renewable Energy Sources [hydropower, solar, wind, tidal]
255 4 Renewables
268 4 Reorganising Global Trade [Water Sustainability - Solutions]
107 2 Reposit
396 5 RepTrack System - 7 Drivers
395 5 Reputation
412 5 Reputation Crisis
396 5 Reputation Domains Survey results [Fig: 5.14]
404 5 Reputation improvement steps [6]
341 5 Reputation Management
395 5 Reputation Management
396 5 Reputation Management - Five Actions
404 5 Reputation Management Efforts
412 5 Reputation Management in Crisis
402 5 Reputation Management involves…
395 5 Reputation Score
277 4 Reputational Damages
402 5 Reputational Risk
402 5 Reputational Risk losses [4]
402 5 Reputational Risk Management
255 4 Reputational Risks
314 4 Reservoirs
347 5 Residual Loss
411 5 Responding to Customer Criticism on Social Media
186 3 Retaining Talent
211 3 Retention
187 3 Retention Strategies
195 3 Retirement Policies
178 3 Retrospection
280 4 Reusing Products
122 2 Revenue sharing/profit sharing crowdfunding
200 3 Reverse Bullying
65 1 Reward Power
179 3 Reward Progress
122 2 Reward-based Crowdfunding
384 5 Richard Branson's Blog
201 3 Richard Scott [2019]
376 5 Richards & King [2018]
376 5 Richards & King points [4] in Ethical, Regulatory and Legal Issues
164 3 Rigorous Selection

Page 33
288 4 Contemporary
Rio Earth Summit - Key Outcome Business Issues
(Sem 2nd 2023)
121 2 Risk Aversion
37 1 Risk Identification
37 1 Risk Management
201 3 Risk Management
355 5 Risk Management
357 5 Risk Management
397 5 Risk Management
412 5 Risk Management Strategy
10 1 Risk Mgt and Internal Controls
387 5 Risk Mitigation Tool
37 1 Risk Response Plan
186 3 Robinson [2022]
217 3 Robot Labour Taxes
217 3 Robot Tax (Ex: 3.21)
218 3 Robotic Workforce
22 1 Roche - Finance Strategy (fig: 1.8)
388 5 Roche [2008]
76 1 Role Models
79 1 Role Models: Doing the right thing
127 2 Rounds (Stages in VC Investments)
370 5 Routine Communication
403 5 Royal Commission Report on AUS Banks [2019]
94 2 RPA
216 3 RPA
256 4 Russian Fossil Fuels
255 4 Russian Oil Gas Sectors
321 4 S&P Dow Jones Indices
321 4 S&P/ASX200ESG Index
3 1 Sage Survey (2020)
185 3 Saks & Gruman [2021]
103 2 SalesForce
52 1 Sanctions
321 4 SASB Standards
294 4 Sauer & Chugh [2022]
120 2 Saving & Loan Associates (Source of Debt)
210 3 Schermerhorn [2019]
212 3 Schermerhorn [2019]
249 4 Scientific Community
64 1 Scott Keller & Mary Meaney (2017)
64 1 Scott Keller & Mary Meaney (2017)
176 3 Screen Sharing
36 1 Scrums
358 5 SDG focus issues for accountants [5]
261 4 Seafood
261 4 Seawater
121 2 Secured lending
376 5 Security and Confidentiality
123 2 Seed Capital
123 2 Seed Stage Ventures
180 3 Seek
26 1 SEIVA [Advisory service firm]
227 3 Selecting Knowledge Sources
174 3 Selecting the Right People
166 3 Selection

Page 34
151 2 Selection Bias Contemporary Business Issues
(Sem 2nd 2023)
58 1 Self Awareness
356 5 Self Interest of Employees
69 1 Self Leadership
58 1 Self Regulation
151 2 Self Selection Bias
313 4 Self-reported climate changes
230 3 Sense of Community
196 3 Sense of Identity
177 3 Sensemaking
177 3 Sensemaking - In Practice
177 3 Sensemaking - Narrative Techniques
178 3 Sensemaking - Process
178 3 Sensemaking - Weick Model (Fig: 3.5)
177 3 Sensemaking Approaches
238 3 Sensis [2021]
13 1 Service Offerings (Marketing, Sales, etc)
103 2 ServiceM8
199 3 Sexual Harassment
199 3 Sexual Harassment - Problems faced by HR
199 3 Sexual Harassment Victims
1 1 Shangani Supply Chain Disruptions due to Covid (Exp: 1.1)
227 3 Share, Transfer and deliver Knowledge
172 3 Shared Beliefs and Values
69 1 Shared Leadership
419 5 Shared Value
172 3 Shared Values
113 2 Share-Economy Platforms
363 5 Shareholder Communication
364 5 Shareholder Communication - CSR's Strategy [Ex: 5.9]
363 5 Shareholder Communication - formal channels
343 5 Shareholders Lobby Groups
111 2 Sharing Economy
113 2 Sharing Economy Finance Sector
114 2 Sharing Economy: Automotive Industry - Key Issues
112 2 Sharing Economy: Benefits (7)
113 2 Sharing Economy: Biggest Barriers
112 2 Sharing Economy: Business Applications
112 2 Sharing Economy: Business Model
114 2 Sharing Economy: Consumption
115 2 Sharing Economy: Entertainment, Media & Comm Industry - Key Issues
111 2 Sharing Economy: Features
115 2 Sharing Economy: Hospitality Industry - Key Issues
112 2 Sharing Economy: In various industries (Table: 2.2)
113 2 Sharing Economy: Production
116 2 Sharing Economy: Pros & Cons
114 2 Sharing Economy: Retail Industry - Key Issues
113 2 Sharing Economy: Trust
113 2 Sharing Economy: Weaknesses
116 2 Sharing Platforms
353 5 Shell Company's Stakeholders [Ex: 5.4]
354 5 Shell Company's Stakeholders' Balance [Ex: 5.4]
261 4 Shellfish
146 2 SHG [Self-help Groups]
205 3 Short-Term Contracts

Page 35
389 5 Silos Contemporary Business Issues
(Sem 2nd 2023)
20 1 Silos
22 1 Silos
323 4 Silos
371 5 Simons [2007]
370 5 Situation Analysis
172 3 Six Sigma Concept
59 1 Skill Sets
9 1 Skills for accountants - business, behavioural & leadership skills
47 1 Skunk Costs
52 1 Slime Effect
134 2 Small & Large Social Ventures (Ex: 2.29)
152 2 Smart Contracts
367 5 Smart Contracts [Ex: 5.11]
307 4 Smarter Driving
307 4 Smarter Energy
308 4 Smarter Facilities
308 4 Smarter Fuel Efficiency
308 4 Smarter Planning
130 2 SME Recovery Loan Scheme
353 5 Smets & Jarzabkowski [2014]
379 5 SMPerth [2022]
150 2 SMS Disaster Relief [Ex: 2.38]
323 4 Social & Relationship Capital
138 2 Social Accounting
139 2 Social Accounting - Ex: 2.32
139 2 Social Accounting Measures are not adequate
139 2 Social Accounting Measures are not adequate: Approaches
171 3 Social Capital - Network Diagram (Fig: 3.3)
318 4 Social Capital difficulty
171 3 Social Capital Maximisation
348 5 Social Contract
138 2 Social Enterprise Marketing: 3 outcomes [win; keep; lift]
137 2 Social Enterprise Marketing: 4 steps to make it work
133 2 Social Enterprises - Important factor
133 2 Social Enterprises - Principles (7)
6 1 Social Entrepreneurship
133 2 Social Entrepreneurship
134 2 Social Entrepreneurship - GEM Study: Key findings
138 2 Social Entrepreneurship - Major Challenges
215 3 Social Interactions
341 5 Social License
349 5 Social License to operate - Fig: 5.3
344 5 Social License ton operate
379 5 Social Media
225 3 Social Media
389 5 Social Media - Advantage
388 5 Social Media - Internal Use
388 5 Social Media - Measuring the Benefits
387 5 Social Media - Nature
386 5 Social Media - Open and personal communications
387 5 Social Media - Perceived Risk
388 5 Social Media - Policies & Legislation
388 5 Social Media - Regulatory Issues
386 5 Social Media - Risks and Challenges

Page 36
382 5 Contemporary
Social Media - Stakeholder Business Issues
Interaction
(Sem 2nd 2023)
386 5 Social Media - Trust and Openness
379 5 Social Media - Two-way engagement
382 5 Social Media Benefits [Fig: 5.11]
389 5 Social Media Global use [Fig: 5.12]
383 5 Social Media in Accounting firms
381 5 Social Media in AUS [Fig: 5.10]
381 5 Social Media in North Korea
381 5 Social Media Internationally
381 5 Social Media National Status [Table: 5.4]
379 5 Social Media Platforms
379 5 Social Media Presence
384 5 Social Media Presence
379 5 Social Media provides additional marketing and comm channels
377 5 Social Media Risks
385 5 Social Media Strategy
380 5 Social Media Technologies [Table: 5.3]
385 5 Social Media Tools
389 5 Social Media Tools
225 3 Social Media Tools (5)
397 5 Social Media tools evolving
138 2 Social Outcomes
150 2 Social Outcomes
300 4 Social Performance
318 4 Social Reporting
138 2 Social Return on Investment (SROI)
138 2 Social Return on Investment (SROI) - Formula
58 1 Social Skills
247 4 Social Upheaval
136 2 Social Venture - Key Features
136 2 Social Venture Funding : 4 Guiding Principles
136 2 Social Venture Funding : Sources [9 types]
133 2 Social Ventures (Social Enterprises)
178 3 Socialising & Systemising
128 2 Society One [AUS most prominent marketplace lending company]
128 2 SocietyOne [2022]
142 2 Socioeconomic Disadvantages
11 1 Soft Skills (Communication, Influence and Persuasion)
219 3 Soft Skills-Intensive Jobs
103 2 Software as a Service (SaaS)
256 4 Solar Power
256 4 Solarpower - Subsidies
47 1 Solutions
48 1 Solutions - Decision Making
47 1 Solutions (Topic)
47 1 Solving the wrong problem (Thomas Wedell-Wedellsborg)
417 5 Southern Pacific Petroleum (SPP) - Stakeholder Management
418 5 Southern Pacific Petroleum (SPP) - Stakeholder Mgt Recommendations [5]
268 4 Specialise [Water Sustainability - Solutions]
419 5 Spoke and Wheel [Fig: 5.17]
386 5 Spokespeople
387 5 Spokesperson
106 2 Spotify (Ex: 2.14)
36 1 Sprint retrospective
36 1 Sprints

Page 37
151 2 SROI Contemporary Business Issues
(Sem 2nd 2023)
138 2 SROI and ROI - Main Difference
139 2 SROI Measurement [Accountability, Evaluation, Outcomes, Performance]
123 2 Stages of development for entrepreneurial firms (4)-seed, startup, early growth, established
417 5 Stakeholder analysis and engagement
405 5 Stakeholder Assessment
416 5 Stakeholder Demands
356 5 Stakeholder Engagement
356 5 Stakeholder Engagement - Research
415 5 Stakeholder Engagement Change Drivers [5]
419 5 Stakeholder Engagement Checklist [Fig: 5.18]
415 5 Stakeholder Engagement Value
405 5 Stakeholder Influences
343 5 Stakeholder interests (arguments - one side/other side)
7 1 Stakeholder Management
341 5 Stakeholder Management
353 5 Stakeholder Management - Compromise
353 5 Stakeholder Management - Compromise : 3 mechanisms
351 5 Stakeholder Theory
351 5 Stakeholder Theory - Examples
342 5 Stakeholders
406 5 Stakeholders Interest in Corporate Sustainability [Table: 5.7]
352 5 Stakeholders Interests - PwC actions [3]
354 5 Stakeholders optimal balance
368 5 Standard Business Reporting
34 1 Standard Operating Procedures (SOP)
29 1 Starting a new business (Example: 1.9)
212 3 Startup Hub
29 1 Start-Ups (Example: 1.9)
131 2 State Assistance programs for SMEs (NSW, Victoria, QLD, Tasmania, etc)
264 4 State buying programs
164 3 Status Distinctions
80 1 Status Quo Management
278 4 Steven Greenland
355 5 Stewardship
164 3 Stone [164]
7 1 Strategic Advice
11 1 Strategic Advisory Services
46 1 Strategic Decision Makers
43 1 Strategic decision making
42 1 Strategic Goals
179 3 Strategic HRM
37 1 Strategic Risk Management
61 1 Strong Ethical Framework
294 4 Structural Changes
92 2 Subscription Business Model: Netflix, Spotify, Stan, Apple Music (Ex: 2.4)
106 2 Subscription Model
106 2 Subscription Model: Two Variations
107 2 Subscription: Software Companies
252 4 Substantial Oil
202 3 Successful Exit Strategy
201 3 Succession Planning
312 4 Summarisation
79 1 Supervisor
368 5 Supply Chain activities - Less process-driven aspects

Page 38
366 5 Contemporary Business Issues
Supply Chain Communications
(Sem 2nd 2023)
366 5 Supply Chain Communications - Involves…
19 1 Support needed by Entrepreneurs (6 kinds)
186 3 Supportive Management Approach
117 2 Surge Fares
107 2 Surge Pricing
117 2 Surge Pricing - Uber
388 5 Surveys
390 5 Surveys
356 5 Sustainability
39 1 Sustainability - 3 Components (Social, Economic, Environmental)
312 4 Sustainability - Information and Reporting Systems
39 1 Sustainability - Key Challenge
356 5 Sustainability Accounting
39 1 Sustainability Business Development
278 4 Sustainability Decisions
404 5 Sustainability in Natural Resource Management
278 4 Sustainability Innovation
311 4 Sustainability Issues
330 4 Sustainability Issues
357 5 Sustainability Issues (external and internal)
71 1 Sustainability Leader
71 1 Sustainability Leadership
281 4 Sustainability Marketing
329 4 Sustainability Performance
350 5 Sustainability Policy
405 5 Sustainability Practices
404 5 Sustainability Practices to win back the trust [6]
279 4 Sustainability Priorities
406 5 Sustainability related issues include… [10]
300 4 Sustainability Reporting
310 4 Sustainability Reporting
317 4 Sustainability Reporting
312 4 Sustainability Reporting - Responsibility
300 4 Sustainability Reports
322 4 Sustainability Reports
311 4 Sustainability Risks
316 4 Sustainability Risks
404 5 Sustainability to improve the reputation [6]
312 4 Sustainability Unit
282 4 Sustainable Consumption
247 4 Sustainable Development
306 4 Sustainable Development
130 2 Sustainable Innovation Environment
329 4 Sustainable Investing - 3 Factors [Ex: 4.41]
330 4 Sustainable Investors
135 2 Sustainable Social Venture: 4-step process for mobilisation
135 2 Sustainable Social Venture: Key Concern
313 4 Sustainable Supply Chains [Ex: 4.37]
214 3 Synchronised Cloud Technology
56 1 Synergy
419 5 Systems Thinking [Fig: 5.17]
221 3 Tacit Decision Making
221 3 Tacit Knowledge
222 3 Tacit Knowledge

Page 39
231 3 Tacit Knowledge Contemporary Business Issues
(Sem 2nd 2023)
183 3 Talent Management
184 3 Talent Management - Factor
183 3 Talent Management - Key Mgt Processes (8)
389 5 Tangible Measures of activity online include… [5]
370 5 Target Audiences
386 5 Target Audiences
373 5 Target Audiences - Internal & External [8]
375 5 Targeted Emails
117 2 Tax Consequences
255 4 Tax on Carbon Emission
56 1 Team
69 1 Team performance - important considerations (5)
231 3 Team Relationships
57 1 Teams: Benefits (7)
56 1 Teamwork
168 3 Tech-driven approaches to HRM
176 3 Technological Advancements
341 5 Technological Advancements
176 3 Technological Changes
131 2 Technology Based Companies
93 2 Technology Ecosystem of algorithm and Apps
402 5 Technology Failure
148 2 Technology for Financial Inclusion
166 3 Technology-enabled innovations
176 3 Technology-Related Impacts
208 3 Telecommuting
208 3 Teleworking
209 3 Teleworking - Barriers
210 3 Teleworking - Benefits
211 3 Teleworking - Importance
209 3 Teleworking - Research Findings
208 3 Teleworking - Trust
209 3 Teleworking - Why Org Choose it?
210 3 Teleworking: Impacts on Employees
210 3 Teleworking: Impacts on Employers
388 5 Telstra 3R's - Responsibility, Respect, Representation
225 3 Tender Submission
187 3 The Great Resignation (Covid-19)
47 1 Thomas Wedell-Wedellsborg
47 1 Thomas Wedell-Wedellsborg
91 2 Thriveal Workshop
91 2 Thriveal Workshop: Key Ideas
257 4 Tidal Energy [expensive form of power generation]
213 3 Time Zone Differences
234 3 Time-driven activity-based costing
317 4 Tocchini & Cafagna [317]
307 4 Toll Group's Five Key Measures [Ex: 4.34]
23 1 Tony Klimas EY (2019) survey - 6 findings
23 1 Tony Klimas of EY (2019)
80 1 Top-Down Change
304 4 Toshiba's Environmental Accounting [Ex: 4.33]
305 4 Toshiba's Environmental Benefits [Table: 4.8]
304 4 Toshiba's Environmental Costs [Table: 4.7]
120 2 Trade Credit (Source of Debt)

Page 40
120 2 Traditional Business Contemporary
Finance Business Issues
(Sem 2nd 2023)
311 4 Traditional Financial Reporting
317 4 Traditional Financial Reporting - 6 Reasons for dependence
388 5 Traditional Media
34 1 Traditional Project Management
67 1 Transactional Leader's behaviours (3)
67 1 Transactional Leadership
68 1 Transformational Leader's behaviours (4)
67 1 Transformational Leadership
67 1 Transformational Leadership - Characteristics (6)
6 1 Transforming Workforce
297 4 Transition Risks
202 3 Transitional Arrangement
397 5 Transparency
265 4 Transport Companies
300 4 Triple-bottom-line
312 4 Triple-bottom-line
111 2 Trust
176 3 Trust
397 5 Trust
399 5 Trust Bottom-line
399 5 Trust Dashboard [Table: 5.5] Pg:400
399 5 Trust in Business Value - 6 Steps
399 5 Trust Index [Fig: 5.15]
398 5 Trust is a two-way street
404 5 Trust winning, business must… [6]
344 5 Tuck School of Business
362 5 Two-Way Channel
3 1 Types of accountants and accounting firms
13 1 Tysiac & Drew (2018)
14 1 Tysiac & Drew (2018)
36 1 Tysiac & Drew (2018)
32 1 Uber - Case Study (Example: 1.11)
131 2 Uber (using existing technologies - GPS, Smartphone, Social Network)
153 2 Uber Business elements (Ex: 2.40)
113 2 Uber: Sharing Economy
116 2 Uber: Sharing Economy
90 2 Uber's business model (Fig: 2.2)
259 4 Ukraine Food Exports
255 4 Ukraine-Russia Conflict
258 4 Ukraine-Russia Conflict
357 5 UN Sustainable Development Goals (SDG)
195 3 Unconscious Bias
61 1 Unethical Behaviour: 4 Rationalisations
395 5 Unethical Behaviours
60 1 Unethical Conduct
197 3 Unfair Discrimination
306 4 United Nations Development for Sustainable Development - MGT Acc Techniques [4]
67 1 Universal Rights
52 1 Upward Appeal
319 4 US Sarbanes-Oxley Act 2002
227 3 Use and leverage Knowledge
227 3 User Knowledge needs assessments
410 5 Valpak [2017]
37 1 Value Chains

Page 41
130 2 Value Creation Contemporary Business Issues
(Sem 2nd 2023)
323 4 Value Creation
323 4 Value Creation (Financial)
323 4 Value Creation Process
321 4 Value Reporting Foundation (VRF)
405 5 Value Reporting Foundation (VRF)
16 1 Value-Based Billing
16 1 Value-Based Billing - Five tips to make it profitable
303 4 Vasile & Man [2012]
306 4 Vasile & Man [2012]
255 4 Vaughan [2019]
128 2 VC Due Diligence Process
123 2 VC Financing
128 2 VC Fund Process [takes up to 12 months]
104 2 Vend
127 2 Venture Capital
121 2 Venture Capital Funding (Fig: 2.6)
328 4 Verification and Assurance
393 5 Video Processing
176 3 Videoconferencing
214 3 Videoconferencing
151 2 Vik [2017]
389 5 Virality Rate
6 1 Virtual Enterprise
104 2 Virtual Enterprise
180 3 Virtual Interviews
180 3 Virtual Onboarding
212 3 Virtual Teams
213 3 Virtual Teams - Challenges (3)
213 3 Virtual Teams - Critical Ingredients (3)
130 2 Virtuous Cycle
215 3 Visual Aids
214 3 Visual Cues
55 1 Vocal Qualities
375 5 Voicemail, SMS, instant messages
125 2 Waiapu Investments: equity crowdfunding platform PledgeMe
148 2 Wallet
404 5 Wallis [2018
304 4 Waste Handling - Additional Related costs
306 4 Wasted Capital
306 4 Wasted Raw Materials
266 4 Water
269 4 Water - Disclosures
267 4 Water - Global Demand
268 4 Water - Govt Restrictions
267 4 Water - Issues causing political domination
266 4 Water - Supply & Demand [Ex: 4.10]
269 4 Water Accounting
314 4 Water Accounting
314 4 Water Accounting Conceptual Framework - main users [9]
314 4 Water Allocation
314 4 Water Allocation Trading
313 4 Water and Forest-risk data
314 4 Water Availability
268 4 Water Conservation Programs

Page 42
314 4 Water entitlements Contemporary Business Issues
(Sem 2nd 2023)
269 4 Water Footprint
314 4 Water Industry Consultants
269 4 Water Issues Integration
314 4 Water Managers
268 4 Water Quality Levels {Pure, Potable, Non-Potable}
314 4 Water Reporting Entities provides info on…. (4)
315 4 Water shortage
258 4 Water Supplies
268 4 Water Sustainability
268 4 Water Sustainability - Solutions (5)
261 4 Water Temperatures
266 4 Water use (worldwide) - Fig: 4.5
314 4 Water Users
266 4 Water uses - 3 uses [Domestic, Industrial & Agricultural]
275 4 Water Utilities (Biodiversity effects)
267 4 Water Wastage
35 1 Waterfall Project Method - Benefits
395 5 Watershed Moment [Enron, WorldCom]
392 5 Websites
176 3 Wellbeing Programs
176 3 Wellbeing Programs - Policies
74 1 Whistleblowers
415 5 Whistleblowers
74 1 Whistleblowers: Barriers
75 1 Whistleblowers: Protections
415 5 Wikileaks
225 3 Wikis
261 4 Wild fish harvesting industry
256 4 Windpower
384 5 Wisdom of Crowds
192 3 Women in Leadership AUS (Fig: 3.9)
192 3 Women in Leadership by AUS region (Table: 3.2)
409 5 Word of Mouth
36 1 Work Breakdown Structure
185 3 Work Context
214 3 Work Expectations & Employee Performance
117 2 Work Standards
210 3 Work/Private Life Conflict
193 3 Worker Productivity
183 3 Workforce Development
183 3 Workforce Planning
194 3 Workforce Strategies (11)
174 3 Working Together - 3 Aspects
176 3 Work-Life Balance
186 3 Work-Life Balance
195 3 Work-Life Balance
209 3 Work-Life Balance
207 3 Workpc vs Skene
200 3 Workplace Bullying
200 3 Workplace Bullying - Costs
200 3 Workplace Bullying - Effects
191 3 Workplace Gender Equality Agency [2022]
225 3 World Café
3 1 World Congress of Accountants Stats (2018)

Page 43
 4 1 World Economic Forum Contemporary Business
(2020) Survey Issues
- Future of jobs report 2020
(Sem 2nd 2023)
134 2 World Vision - Large Social Venture
368 5 XRBL
387 5 Yammer
26 1 Zimmerer, Scarborough & Wilson (2008)
107 2 Zuora (Subscription Consultancy)

Page 44