Journal articles on the topic 'Accounting Australia'
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McKay, Clare, and Alex Gardner. "Water Accounting Information and Confidentiality in Australia." Federal Law Review 41, no. 1 (March 2013): 127–62. http://dx.doi.org/10.22145/flr.41.1.5.
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A key objective of Australia's recent national water reforms is to keep water licence and entitlement holders accountable for the amounts of water they extract, trade and use. Water metering and the recording and reporting of water extraction and trading data are processes designed to ensure this accountability, and are central to Australia's water accounting regimes. Yet much of the data necessary to ensure compliance with water licences and access entitlements is not publicly available in Australia. This absence of publicly accessible information is due to a lack of rigour and transparency in statutory water accounting regimes. There are also restrictions imposed by water legislation and the laws of privacy and confidentiality that prevent public access to water accounting data, except in aggregated form. Consequently, commercial and industrial water consumers in Australia are not kept accountable for their consumptive water use and water market objectives are unfulfilled, contrary to the express provisions of the Intergovernmental Agreement on a National Water Initiative (‘NWI’). This article argues that statutory and policy frameworks for water accounting in most Australian jurisdictions fail to meet the NWI objectives for national water accounting. In response, it advocates legislative reforms that would facilitate the achievement of these objectives.
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Crockett, Michael, and Muhammad Jahangir Ali. "Auditor independence and accounting conservatism." International Journal of Accounting & Information Management 23, no. 1 (March 2, 2015): 80–104. http://dx.doi.org/10.1108/ijaim-02-2014-0008.
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Purpose – The purpose of this paper is to examine the efficacy of the current legislative provisions that protect auditor independence in Australia. The collapses of several high-profile companies (Enron and WorldCom in the USA, HIH insurance and OneTel in Australia) in the early 2000s has raised questions about audit quality and independence. In response, regulators have introduced new regulations and guidance to improve audit quality. In Australia, the Corporations Act 2001 (2001) was amended via the Corporate Law Economic Reform Program Act 2004. This study poses the question: do non-audit service fees influence the level of accounting conservatism? Design/methodology/approach – The sample used in this analysis consists of all available Australian listed companies from the years 2006 till 2010. Findings – Using multiple measures of accounting conservatism and the auditor-client economic bond, our results suggest that the level of the economic bond between the auditor and the client does not significantly influence the level of accounting conservatism. Originality/value – Our results demonstrate that the combination of intrinsic market mechanisms and regulation in Australia sufficiently protect auditor independence.
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Gavens, John J., and Robert W. Gibson. "AN AUSTRALIAN ATTEMPT TO INTERNATIONALIZE ACCOUNTING PROFESSIONAL ORGANIZATIONS." Accounting Historians Journal 19, no. 2 (December 1, 1992): 79–102. http://dx.doi.org/10.2308/0148-4184.19.2.79.
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In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize the professional accounting organizations of the world from Australia. There was an immediate reaction in the United Kingdom and then from the established Australian national professional organizations. The account and analysis of the subsequent events demonstrates how established organizations will respond to threats of this kind to their power and position.
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Hossain, Md Moazzem. "Accounting for biodiversity in Australia." Pacific Accounting Review 29, no. 1 (February 6, 2017): 2–33. http://dx.doi.org/10.1108/par-03-2016-0033.
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Purpose This paper aims to respond to recent calls by Jones (2014) and Jones and Solomon (Accounting, Auditing & Accountability Journal, 2013) for more studies on biodiversity accounting and reporting. In particular, this paper explores biodiversity reporting of the Murray-Darling Basin Authority (MDBA), an Australian public sector enterprise. Design/methodology/approach The paper uses content analysis of MDBA’s published annual reports over the period of 15 years (1998-2012). Archival data (from different government departments) are also used to prepare natural inventory model. Findings The paper finds that although specific species, such as flora and fauna, and habitats-related disclosures have increased over the time, such information still allows only a partial construction of an inventory of natural assets, using Jones’ (1996, 2003) model. However, unlike prior studies that find lack of data availability to be the main impediment for operationalising biodiversity accounting, the abundance of biodiversity data in Australia makes it comparatively easier to produce such a statement. Research limitations/implications Informed by the environmental stewardship framework, the results of this paper suggest that the disclosures made by MDBA are constrained potentially due to its use of traditional accounting mechanisms of reporting that only allow tradable items to be reported to stakeholders. An alternative reporting format would be more relevant to stakeholder groups who are more interested in information regarding quality and availability of water, and loss of biodiversity in the basin area rather than the financial performance of the MDBA. Originality/value Although there are a growing number of studies exploring biodiversity reporting in Australia, this paper is one of the earlier attempts to operationalise biodiversity (particularly habitats, flora and fauna) within the context of an Australian public sector enterprise.
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Guthrie, James, Elaine Evans, and Roger Burritt. "Australian accounting academics: challenges and possibilities." Meditari Accountancy Research 22, no. 1 (July 14, 2014): 20–37. http://dx.doi.org/10.1108/medar-09-2013-0038.
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Purpose – The purpose of this paper is to provide a thought-provoking, attention-directing diegesis about the quality of the experience for those working as academic accounting scholars. Design/methodology/approach – Using storytelling by the authors as narrators and a literature review, this paper examines challenges to, and possibilities for, accounting academics. Findings – The study reveals a number of possibilities for the sustainability of the accounting academy in Australia, all of which rely on the symbiotic relations between the three elements of the profession – practitioners, policymakers and academics – to prepare accounting and business professionals for the future. Research limitations/implications – The study is limited to the Australian context of academic accountants and, therefore, the identified possibilities for accounting academics in other contexts may differ. Practical implications – This paper identifies the challenges for contemporary accounting academics in Australia and presents opportunities for sustainability of the Australian accounting academy. Originality/value – This paper uses a story to explore its overarching theme of the quality of the academic experience for accounting academics in Australia. The story is developed from the authors’ combined experiences of > 80 years as accounting academics who are also actively engaged with the profession.
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Carnegie, Garry D., and Brian G. Williams. "The first professors of accounting in Australia." Accounting History 6, no. 1 (May 2001): 103–15. http://dx.doi.org/10.1177/103237320100600107.
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A range of contributions in the accounting history literature deal with “the first”. While such studies set out to identify key points in time in the development of accounting, they may also narrow perspectives on accounting's past. This study on the first professors of accounting in Australia seeks to clarify the historical record while, at the same time, pointing out the difficulties of the task. A call is also made to set such studies within the ambit of a theme identified by Carnegie and Napier (1996, 2000) as “comparative international accounting history”.
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Carnegie, Garry D., and Stephen P. Walker. "Household accounting in Australia." Accounting, Auditing & Accountability Journal 20, no. 1 (March 6, 2007): 41–73. http://dx.doi.org/10.1108/09513570710731209.
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Vardon, Michael, Manfred Lenzen, Stuart Peevor, and Mette Creaser. "Water accounting in Australia." Ecological Economics 61, no. 4 (March 2007): 650–59. http://dx.doi.org/10.1016/j.ecolecon.2006.07.033.
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Jackling, Beverley, Paul A. de Lange, and Riccardo Natoli. "Transitioning to IFRS in Australian Classrooms: Impact on Teaching Approaches." Issues in Accounting Education 28, no. 2 (November 1, 2012): 263–75. http://dx.doi.org/10.2308/iace-50358.
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ABSTRACT: This paper outlines the impact that transition to International Financial Reporting Standards (IFRS) had in Australia with reference to the teaching approaches across university accounting classrooms. The discussion begins with a short history of past rules governing accounting in Australia, followed by a review of the transition to IFRS in Australia. An assessment of the ways in which the Australian accounting academic community incorporated the adoption of IFRS into their curriculum is also provided. The review suggests that despite an initial period of foreboding from accounting educators, the transition to IFRS involved minimal changes in teaching approaches. We argue that there were missed opportunities to revise the curriculum, particularly at the introductory level, by adopting a framework-based teaching approach in line with the principles-based IFRS. The paper concludes with some observations about lessons learned from the Australian experience as a guide for accounting faculty in other parts of the world who are about to embark on the transition to IFRS.
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Game, Chantal S., Lisa M. Cullen, and Alistair M. Brown. "Accountability and financial statement presentation of early Western Australian banks, 1837–1880." Accounting History 23, no. 4 (April 1, 2018): 555–74. http://dx.doi.org/10.1177/1032373218759972.
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This study uses legal origin theory to consider the influence of the British imperial government on financial statement presentation of early Western Australian banks. Accountability and patterns of financial presentation were explored through an examination of 192 quarterly returns and three annual returns for the Bank of Western Australia, Western Australian Bank and National Bank of Australia over the years 1837–1880. Findings from the study suggest the banks demonstrated a willingness to prepare forms of Western-narrow and Western-broad accounts. Early Western Australian banks consistently prepared timely financial statements to keep stakeholders informed of the banks’ quarterly returns. Despite the harsh economic conditions, Western Australian banks appeared to keep pace with the changing legal, political and fiscal accountability reforms carried out by the colonial government during this early settlement period of Western Australia.
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Carnegie, Garry D., and Scott A. Varker. "EDWARD WILD: ADVOCATE OF SIMPLIFICATION AND AN ORGANISED PROFESSION IN COLONIAL AUSTRALIA." Accounting Historians Journal 22, no. 2 (December 1, 1995): 131–49. http://dx.doi.org/10.2308/0148-4184.22.2.131.
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As far as can be established, Edward Wild's book, Bookkeeping by Double Entry Made Easy, was the second book on accounting to be published in Australia. Apart from the presentation of his simplified system of double entry bookkeeping, Wild advocated the establishment of an organised Australian accounting profession in his book. This paper examines the life and career of Wild and describes and analyses the content of his book. The book is placed within the local Victorian context. Possible influences on Wild's writing are examined and the possible influence of Wild on later developments in Australian accounting is addressed.
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Chua, Yi Lin, Chee Seng Cheong, and Graeme Gould. "The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia." Journal of International Accounting Research 11, no. 1 (January 1, 2012): 119–46. http://dx.doi.org/10.2308/jiar-10212.
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ABSTRACT Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting quality by focusing on three perspectives: (1) earnings management, (2) timely loss recognition, and (3) value relevance. Using four years of adoption experience since the mandate was first made effective in Australia for a wide range of accounting-based metrics and market-based information, we find that the mandatory adoption of IFRS has resulted in better accounting quality than previously under Australian generally accepted accounting principles (GAAP). In particular, the findings indicate that the pervasiveness of earnings management by way of smoothing has reduced, while the timeliness of loss recognition has improved post-adoption. Additionally, the value relevance of financial statement information has improved, especially for non-financial firms. This is despite the fact that there is evidence to suggest that financial firms are engaged in managing earnings toward a small positive target after the mandatory adoption of IFRS in Australia.
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Collett, Peter H., Jayne M. Godfrey, and Sue L. Hrasky. "International Harmonization: Cautions from the Australian Experience." Accounting Horizons 15, no. 2 (June 1, 2001): 171–82. http://dx.doi.org/10.2308/acch.2001.15.2.171.
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Global harmonization of accounting is a challenging and controversial issue currently confronting accounting standard setters and market regulators internationally. To date, Australia is further along in its international harmonization program than any other country with an established standard-setting regime. While no country's national standard-setting arrangements are likely to be subject to political pressures identical to those recently exerted in Australia, there are lessons to be learned from the Australian events. Given the political nature of standard setting, it is not surprising that the Australian experience indicates that pushes for harmonization are not necessarily what they seem. This paper describes the Australian experience and identifies some of the political drivers of recent standard-setting reform initiatives. It demonstrates how the rhetoric of harmonization can divert attention from politically motivated changes to the fundamental basis of standard setting. Using the harmonization banner to garner support in principle, parties with vested interests can push regulatory agendas that potentially subrogate user needs.
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Simon, David S. "Accounting in higher education in Australia." Accounting Education 1, no. 2 (June 1992): 133–36. http://dx.doi.org/10.1080/09639289200000023.
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ABLETT, JOHN. "Intergenerational Accounting and Saving in Australia." Economic Record 72, no. 218 (September 1996): 236–45. http://dx.doi.org/10.1111/j.1475-4932.1996.tb00956.x.
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Standish, Peter E. M. "ACCOUNTING EDUCATION IN AUSTRALIA: 1982-83." Accounting & Finance 23, no. 2 (February 25, 2009): 1–30. http://dx.doi.org/10.1111/j.1467-629x.1983.tb00040.x.
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Cummings, Lorne, and Mark Valentine St Leon. "Juggling the books: the use of accounting information in circus in Australia." Accounting History 14, no. 1-2 (January 20, 2009): 11–33. http://dx.doi.org/10.1177/1032373208098550.
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This article outlines the role of accounting information in circus in Australia in the approximate period 1847—1963. Responding to the call for an increased historical narrative in accounting, we have studied the literature, documentation and personal memoirs concerning circus in Australia. From our examination, we have abstracted and analysed material that expresses, or implies, the use of accounting information. Themes identified include the magnitude and nature of capital investments; ticket pricing and revenues; the nature and composition of operational costs; standards of internal control; insolvencies and liquidations. We have established that, despite elementary levels of education, many circus people exhibited an intuitive grasp of fundamental accounting principles, albeit in a rudimentary form. Nevertheless, since financial and management reporting practises were typically unsystematic, and even non-existent, in all but the largest circus enterprises, Australian circus management may not have been optimized.
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Godfrey, Jayne M., and Ian A. Langfield-Smith. "Regulatory Capture in the Globalisation of Accounting Standards." Environment and Planning A: Economy and Space 37, no. 11 (November 2005): 1975–93. http://dx.doi.org/10.1068/a3790.
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The Australian Financial Reporting Council recently shocked the world business community by unexpectedly announcing a change in the nation's approach to global-accounting-standards development. The change involved switching from ensuring consistency of Australian accounting standards with International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board to outright adoption of IFRSs by 2005. At the time of the announcement, Australia had the most developed international harmonisation programme of any country with a well-developed financial reporting system. Events surrounding the change demonstrate how political the accounting standard-setting process can be as it continues to receive front-page media attention, and as it provides a platform in parliamentary and electoral debate. In the meantime, the US role in the global accounting standard-setting arena has moved through phases of indifference to potential active dominance, and European influences have waxed and waned. We examine whether swings in political and regulatory influences that occur when globalisation becomes a national and international goal are explained by regulatory capture theory. We also address the extent to which a subset of a single nation's regulatory system plays a key role in a series of larger national and international games. Drawing upon experiences in Australia, the United States, and the European Union, we identify political influences on initiatives to reform accounting-standard-setting environments, policies, and processes.
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Cobbin, Phillip E., and Geoffrey H. Burrows. "A progressive traditionalist: Sir Edwin Van-Der-Vord Nixon CMG, Accountant, (1876–1955)." Accounting History 25, no. 1 (March 1, 2019): 134–59. http://dx.doi.org/10.1177/1032373219830430.
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This article contributes to remedying the paucity of biographical information about Australian luminary accounting figures in the first half of the twentieth-century, a period of enormous change and development in the accounting profession, particularly in relation to its organisational structure, international links, literature, intellectual base, education and role in relation to government in both peace- and war-time. It is argued that no individual luminary is more neglected by biographers, yet deserving of extended biographical treatment, than Sir Edwin Van-der-Vord Nixon, one of the great figures in Australian accounting, whose eponymous firm was a critical antecedent to the present day EY Australia. Nixon’s career spanned the crucially important ‘coming of age’ period in Australian accounting. The key evolutionary developments in Australian accounting that provided the foundation for the modern profession are the backdrop against which Nixon’s lifelong career in accounting can be observed.
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Munggaran, Elis Asri, and I. Gede Sudi Adnyana. "Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison." Riset 2, no. 2 (September 26, 2020): 264–76. http://dx.doi.org/10.35212/riset.v2i2.57.
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This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting conservatism and shareholder bondholder conflict with the dependent variable (Y), earnings quality. The result of the analysis that has been done proves that partially and simultaneously, accounting conservatism has a significant effect on the earning quality in Indonesian and Australian companies.
Meanwhile, in the study of the bondholder-shareholder conflict on earning quality shows that it does not affect achieving quality. But, simultaneously, it involves reaching quality in Indonesian and Australian companies. Meanwhile, based on descriptive statistical analysis, earnings quality in Australia is better than in Indonesia.
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Steedman, B. P. "ALTERNATIVE RESERVE REPORTING AND EXPLORATION ACCOUNTING METHODS—THE NEED FOR INTERNATIONAL ACCOUNTING STANDARDS." APPEA Journal 44, no. 1 (2004): 865. http://dx.doi.org/10.1071/aj03048.
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The objective of this paper is to analyse the different reserve reporting and exploration accounting methods used globally and highlight the key reporting implications for companies that are domiciled in Australia. This has become a critical issue in the oil and gas sector with the impending implementation of International Accounting Standards (IAS), as these standards as they now stand, do not specifically address the oil and gas industry. As a result companies may have the option or may be required to make significant changes to existing accounting and reporting practices.The paper will analyse the issues, potential implications, and opportunities within the following areas:A brief summary of the history of oil and gas accounting standards and the status of existing IAS.The different reserve reporting practices for exploration accounting and reserve reporting practices between the United States (US), United Kingdom (UK), and Australia, including the different interpretations of reserves within the countries.The alternative accounting outcomes for exploration expenditure depending upon whether successful efforts are applied, area of interest, or full cost accounting.The relationship between reserve reporting and exploration accounting, with examples of how multiple accounting outcomes may result from the same exploration program.Discuss the actions required by oil and gas executives to best manage the issues.The paper will be written and presented in a style such that non-accountants or reserve experts will be able to understand the issues. Detailed analysis of technical issues and industry specific references will be avoided e.g. accounting jargon.The paper will be of most value to representatives of Australian independent oil and gas companies, but would also be of interest to international companies.
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Unkovich, Murray, Jeff Baldock, and Steve Marvanek. "Which crops should be included in a carbon accounting system for Australian agriculture?" Crop and Pasture Science 60, no. 7 (2009): 617. http://dx.doi.org/10.1071/cp08428.
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Dryland agriculture is both a potential source and potential sink for CO2 and other greenhouse gases. Many carbon accounting systems apply simple emissions factors to production units to estimate greenhouse gas (GHG) fluxes. However, in Australia, substantial variation in climate, soils, and management across >20 Mha of field crop sowings and >30 Mha of sown pastures in the intensive land use zone, provides substantial challenges for a national carbon accounting system, and simple emission factors are unlikely to apply across the region. In Australia a model framework has been developed that requires estimates of crop dry matter production and harvested yield as the first step to obtain carbon (residue) inputs. We use Australian Bureau of Statistics data to identify which crops would need to be included in such a carbon accounting system. Wheat, barley, lupin, and canola accounted for >80% of field crop sowings in Australia in 2006, and a total of 22 crops account for >99% of the sowing area in all States. In some States, only four or six crops can account for 99% of the cropping area. We provide a ranking of these crops for Australia and for each Australian State as a focus for the establishment of a comprehensive carbon accounting framework. Horticultural crops, although diverse, are less important in terms of total area and thus C balances for generic viticulture, vegetables, and orchard fruit crops should suffice. The dataset of crop areas presented here is the most comprehensive account of crop sowings presented in the literature and provides a useful resource for those interested in Australian agriculture. The field crop rankings presented represent only the area of crop sowings and should not be taken as rankings of importance in terms of the magnitude of all GHG fluxes. This awaits a more detailed analysis of climate, soils, and management practices across each of the regions where the crops are grown and their relationships to CO2, nitrous oxide and methane fluxes. For pastures, there is a need for more detailed, up to date, spatially explicit information on the predominant sown pasture types across the Australian cropping belt before C balances for these can be more reliably modelled at the desired spatial scale.
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O'Connell, Brendan T., Paul De Lange, Greg Stoner, and Alan Sangster. "Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia." Accounting, Auditing & Accountability Journal 33, no. 6 (May 26, 2020): 1277–302. http://dx.doi.org/10.1108/aaaj-12-2019-4293.
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PurposeThe overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence.Design/methodology/approachWe analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”.FindingsOur key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on positivist rather than non-positivist research. Our findings evidence a narrowing of accounting disciplines' research agendas and foci across the period.Research limitations/implicationsOur findings highlight a considerable narrowing of the research agenda and paradigms in accounting disciplines that is not in the public interest. Our findings also have implications for the literature on academic elitism. The narrowing of the research agenda and greater foci on positivist research exhibited in our findings demonstrates the role of dominant elites in controlling the research agenda through a research assessment exercise.Practical implicationsA practical implication is that proper research, regardless of the approach used, must be appropriately recognised and accepted by Accounting Disciplines, not ostracised or discouraged. Research implications are the breadth of accounting research should be celebrated and concentration eschewed. Australian accounting discipline leaders should not fall for the illusion that the only good research is that which is published in a small number of North American positivist journals.Originality/valueOur findings provide insights into Bourdieu's work through demonstrating how dominant players have successfully exploited an external regulatory mechanism, a research assessment exercise, to strengthen their position within a field and exert control over the research agendas of accounting disciplines. Previous work by Bourdieu has not directly examined how actors utilise these outside forces as instruments for shaping their own field.
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Tucker, Basil P., and Stefan Schaltegger. "Comparing the research-practice gap in management accounting." Accounting, Auditing & Accountability Journal 29, no. 3 (March 21, 2016): 362–400. http://dx.doi.org/10.1108/aaaj-02-2014-1601.
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Purpose – The purpose of this paper is to compare and contrast perceptions about the research-practice “gap” as it may apply within management accounting, from the perspective of professional accounting bodies in Australia and Germany. Design/methodology/approach – The findings reported in this paper is based on the collection and analysis of data from interviews with 19 senior representatives from four Australian Professional bodies and 14 representatives of German Professional accounting bodies. Findings – In Australia and Germany, there exist common as well as unique barriers preventing a more effective engagement of academic research with practice. Common to both countries is the perception that the communication of research represents a major barrier. In Australia, practitioner access to academic research is seen to be a principal obstacle; in Germany, the relevance of topics researched by academics is perceived to represent a significant barrier to academic research informing practice. Research limitations/implications – This paper directly engages with, and extends recent empirically based research into the extent to which academic research may “speak” to management accounting practice. It extricates both common and specific barriers contributing to the oft-quoted “research-practice gap” in management accounting, and points to the pivotal nature of an intermediary to act as a conduit between academics and practice. Originality/value – By investigating this issue in two quite different cultural, educational, academic and practice contexts, this paper provides much-needed empirical evidence about the nature, extent and pervasiveness of the perceived research-practice gap in management accounting, and provides a basis for further investigation of this important topic.
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Leoni, Giulia. "Rudimentary capital budgeting for a utopian Italian colony in Australia: Accounting as an advocating device." Accounting History 26, no. 3 (March 30, 2021): 386–408. http://dx.doi.org/10.1177/1032373220981422.
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Accounting historiography has often paid attention to individuals for their pivotal roles in the development of accounting practice and thought; however, little is known about individuals using accounting outside the traditional professional domain. This study explores the use of accounting calculations by a non-professional accountant, the intellectual Melchiorre Peccenini, who advocated his utopian project of an Italian colony in Australia in a book published in Melbourne. By analysing his life and context, as well as his writings and use of calculations, the article reveals how accounting was embedded in the intellectual discourse of an individual and became an advocating device. With its results, this investigation contributes to the accounting biography tradition by extending its boundaries to include ordinary individuals who can provide new insights into accounting as a multi-purpose device.
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Palm, Chrisann, and Jayne Bisman. "Benchmarking Introductory Accounting Curricula: Experience from Australia." Accounting Education 19, no. 1-2 (April 2010): 179–201. http://dx.doi.org/10.1080/09639280903254959.
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Carnegie, Garry D., and Stephen P. Walker. "Household accounting in Australia: a microhistorical study." Accounting, Auditing & Accountability Journal 20, no. 2 (April 24, 2007): 210–36. http://dx.doi.org/10.1108/09513570710741000.
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CRAIG, RUSSELL, and SARAH JENKINS. "Conjectures on Colonial Accounting History in Australia." Abacus 32, no. 2 (September 1996): 214–38. http://dx.doi.org/10.1111/j.1467-6281.1996.tb00460.x.
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Brack, C. L., and G. P. Richards. "Carbon accounting model for forests in Australia." Environmental Pollution 116 (March 2002): S187—S194. http://dx.doi.org/10.1016/s0269-7491(01)00250-0.
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McKay, Clare, and Alex Gardner. "Water Accounting Information and Confidentiality in Australia." Federal Law Review 41, no. 1 (March 2013): 127–62. http://dx.doi.org/10.1177/0067205x1304100105.
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Yaftian, Ali, Soheila Mirshekary, and Dessalegn Getie Mihret. "Learning commercial computerised accounting programmes." Accounting Research Journal 30, no. 3 (September 4, 2017): 312–32. http://dx.doi.org/10.1108/arj-08-2015-0107.
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Purpose Practical accountving skills such as the ability to use commercial computerised accounting programmes (CCAP) is increasingly becoming expected of accounting graduates. To understand the impact of CCAP on learning, this paper aims to examine students’ motivations for and perceptions about learning CCAP in two accounting subjects trialled in an Australian university. Design/methodology/approach A survey of students who completed the course was conducted twice, before training and assessment using CCAP and after completing the CCAP-based learning activity and the associated assessment task. Findings The results show that students demonstrate strong positive attitudes towards learning CCAP, and using CCAP elicits active student engagement in the learning processes. The findings also show room for further enhancement of student engagement by integrating CCAP learning tasks with teamwork and developing CCAP-based learning and assessment tasks suitable for higher-order learning outcomes. Research limitations/implications The survey respondents in this study are drawn from only one higher education institution in Australia and are predominantly an international cohort. This makes the conclusions of the study exploratory in nature and thus further studies are needed before generalising the conclusions. Originality/value By providing insights into student motivations to and perceptions about the use of CCAP in accounting curricula, the study sheds light on the potential of CCAP to enhance learning and aspects of consolidating the role of CCAP as a learning tool.
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Bayerlein, Leopold, and Mel Timpson. "Do accredited undergraduate accounting programmes in Australia meet the needs and expectations of the accounting profession?" Education + Training 59, no. 3 (March 13, 2017): 305–22. http://dx.doi.org/10.1108/et-04-2016-0074.
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Purpose The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession’s minimum educational expectations (MEEs). Design/methodology/approach The paper uses a series of quantitative and qualitative analyses to determine whether or not the content and focus of these programmes prepares students for contemporary accounting practice. Findings The results of these analyses demonstrate that most accredited undergraduate accounting degrees in Australia are largely unaligned with the profession’s expectations, with 18 (out of 57) degree programmes showing no overlap between their learning outcomes and the profession’s MEEs. In addition, only two (out of 57) programmes are shown to address all of the profession’s minimum expectations. A subsequent analysis of the focus and structure of the evaluated degree-level learning outcomes revealed additional inconsistencies between the interpretation of individual MEEs by the profession and the higher education sector. Originality/value This paper demonstrates that accredited undergraduate degrees are predominantly unable to prepare students for entry into the accounting profession, and that the prior efforts to align accounting curricula with the profession’s needs and expectation have thus far been largely unsuccessful. The findings of this paper are relevant for higher education providers and the accounting profession because they reflect the current level of alignment between the content and focus of undergraduate accounting education and the profession’s expectations. In addition, the findings of this paper highlight that the current accreditation process of the professional accounting bodies in Australia does not generate the desired alignment between academia and accounting practice.
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de Lange, Paul, and Kim Watty. "Accounting Education at a Crossroad in 2010andChallenges Facing Accounting Education in Australia." Accounting Education 20, no. 6 (December 2011): 625–30. http://dx.doi.org/10.1080/09639284.2011.637458.
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Sugahara, Satoshi, and Kim Watty. "Global convergence of accounting education." Asian Review of Accounting 24, no. 3 (September 12, 2016): 254–73. http://dx.doi.org/10.1108/ara-01-2014-0009.
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Purpose The purpose of this paper is to investigate the overall perceptions of accounting academics from Japan and Australia about global convergence of accounting education; and their beliefs about the contextual factors affecting the goal of global convergence. Design/methodology/approach The sample of this research was collected via a questionnaire-based survey of accounting academics who were teaching at the undergraduate and postgraduate level in tertiary institutes in Japan and Australia. This study adapted the questionnaire originally used by Sugahara (2013) to extend the survey of accounting academics in Japan, to accounting academics in Australia. The questionnaire administered in this research asked their overall perceptions regarding the convergence of accounting education and associated contextual factors. Findings Findings reveal some similarities and differences across contextual factors that influence academic perceptions about global convergence. Further the authors identify a link between academic position and respondent views of global convergence. Originality/value The findings of this cross-country study provide insights for the International Accounting Education Standards Boards (IAESB) about the views of a key stakeholder group, accounting academics. Further the authors recommend the development of a communications strategy that targets accounting academics, and better explains the work of the IAESB and the intended value of global convergence using IES.
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Carnegie, Garry D., Peter Foreman, and Brian P. West. "F.E. VIGARS' STATION BOOK-KEEPING: A SPECIALIST AUSTRALIAN TEXT ENABLING THE ADAPTATION AND TRANSFER OF ACOUNTING TECHNOLOGY." Accounting Historians Journal 33, no. 2 (December 1, 2006): 103–30. http://dx.doi.org/10.2308/0148-4184.33.2.103.
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Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and mining industries. This study examines the contents, use, and influence of an early specialist pastoral accounting text entitled Station Book-keeping, which was published in Australia in five editions over the period 1900 to 1937. The life and career of the book's author, Francis Ernest Vigars, are also outlined. Station Book-keeping described and advocated a comprehensive system of double-entry accounting for pastoral stations and is posited as a key medium by which this technology was adapted and transferred for use by these entities. In turn, it is argued that Vigars' book, by extending the use of conventional accounting technique, facilitated greater involvement by professional accountants within a major Australian industry.
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Sonnenfeld, David A. "The Ghost of Wesley Vale: Environmentalists' Influence on Innovation in Australia's Pulp and Paper Industry." Competition & Change 1, no. 4 (December 1996): 379–401. http://dx.doi.org/10.1177/102452949600100403.
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This paper analyzes how a key conflict in Australia's pulp and paper industry became generalized to other sites through environmental action, government regulation, and industry initiative. From 1987–91, Australians debated construction of a new, world-class, export-oriented pulp mill in Tasmania. Rural residents, fishermen, and environmentalists, allied with the Australian Labor Party, succeeded in scuttling the project. Subsequently, the national government launched a major research program, state governments tightened regulations, and industry reduced elemental chlorine use. Any new mills constructed in Australia today would be among the cleanest in the world. This paper is part of a larger, comparative study of technological innovation in the pulp and paper industries of Australia, Indonesia, Malaysia, and Thailand. The author interviewed industry officials, government regulators, research scientists, and environmentalists; visited pulp and paper mills; attended technical conferences; and conducted archival work in these countries during a 12-month period.
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Samkin, Grant, and Annika Schneider. "Using university websites to profile accounting academics and their research output." Meditari Accountancy Research 22, no. 1 (July 14, 2014): 77–106. http://dx.doi.org/10.1108/medar-05-2014-0038.
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Purpose – The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there are any differences in research productivity of the accounting faculty between countries as measured by peer-reviewed academic journal output. Design/methodology/approach – This archival study uses details obtained from webpages of Departments of Accounting in the three countries to construct a profile of accounting academics. Findings – Significant differences in the profiles of accounting academics were found that can be attributed to the institutional factors that exist in each country. Staffs at the junior lecturer and lecturer levels are more likely to be female, while senior lecturers and professors in all three countries were more likely to be male. While Australia and New Zealand had a similar percentage of staff holding PhD or equivalent academic qualifications, only a small proportion of the South African faculty held PhD or equivalent qualifications. A greater proportion of the South African faculty was professionally qualified compared to their Australian and New Zealand counterparts. New Zealand accounting faculty was more productive than their Australian colleagues, with South African academics being the least productive. Academics holding a doctoral qualification or equivalent were more productive than those that did not. Research limitations/implications – The research limitations relate to the use of websites as the primary data source. Incompleteness of information, inconsistencies in the type of information presented and a lack of comparability of information across institutions and countries may have led to some errors and omissions. However, given the relatively large sample size of 2,049 academics, this was not deemed to materially affect the final analysis. Originality/value – The paper provides an important contribution to the literature on accounting academics. It is the first of its kind to present a comprehensive “snapshot” of the profiles of accounting academics at the universities in Australia, New Zealand and South Africa.
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Stein, J. L., M. F. Hutchinson, and J. A. Stein. "A new stream and nested catchment framework for Australia." Hydrology and Earth System Sciences Discussions 10, no. 12 (December 17, 2013): 15433–74. http://dx.doi.org/10.5194/hessd-10-15433-2013.
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Abstract. Nationally framed assessment and planning assists coordination of resource management activities across jurisdictional boundaries and provides context for assessing the cumulative effects of impacts that can be underestimated by local or regional studies. However, there were significant shortcomings in the existing spatial frameworks supporting national assessment and planning for Australia's rivers and streams. We describe the development of a new national stream and nested catchment framework for Australia that includes a fully connected and directed stream network and a nested catchment hierarchy derived using a modified Pfafstetter scheme. The directed stream network with associated catchment boundaries and Pfafstetter coding respect all distributary junctions and topographically driven surface flow pathways including across the areas of low relief and internal drainage that make up over half of the Australian continent. The Pfafstetter coding facilitates multi-scale analyses and easy tracing and query of upstream/downstream attributes and tributary/main stem relationships. Accompanying the spatial layers are 13 lookup tables containing nearly 400 attributes describing the natural and anthropogenic environment of each of the 1.4M stream segments across the Australian continent at multiple spatial scales (segment, sub-catchment and catchment). The database supplies key spatial layers to support national water information and accounting needs and assists a wide range of research, planning and assessment tasks at regional and continental scales. These include the delineation of reporting units for the Australian Water Resources Assessment, the development of an ecohydrological environment classification for Australian streams and the identification of high conservation value aquatic ecosystems for northern Australia.
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David, Raul, and Indra Abeysekera. "Auditor Judgements after Withdrawal of the Materiality Accounting Standard in Australia." Journal of Risk and Financial Management 14, no. 6 (June 13, 2021): 268. http://dx.doi.org/10.3390/jrfm14060268.
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The concept of materiality, originating in the accounting domain and applied in the auditing domain, is an essential tool for improving audit quality. A renewed interest in materiality research emerged in Australia after submitting Exposure Draft no. 243 by the Australian Accounting Standards Board (AASB) proposing the withdrawal of AASB 1031 Materiality, which became effective in July 2015. The purpose of this paper is to review the audit literature to examine how the materiality concept is located in the regulatory framework, the standards and guidance that support the application of this concept, and research undertaken using different research methods. As our review reveals significant gaps in recent research on the subject, gaps need to be addressed. The paper concludes by proposing research propositions that fit into the audit triangle for materiality research developed in this paper.
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Sidhu, Baljit K., and Greg Whittred. "The Diffusion of Tax Effect Accounting in Australia." Accounting and Business Research 23, no. 92 (September 1993): 511–24. http://dx.doi.org/10.1080/00014788.1993.9729895.
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Dinh, Tami, Helen Kang, Richard D. Morris, and Wolfgang Schultze. "Evolution of intangible asset accounting: Evidence from Australia." Journal of International Financial Management & Accounting 29, no. 3 (March 14, 2018): 247–79. http://dx.doi.org/10.1111/jifm.12081.
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Campbell, Paul. "ACCOUNTING STANDARDS FOR THE PUBLIC SECTOR IN AUSTRALIA." Financial Accountability and Management 5, no. 1 (March 1989): 39–51. http://dx.doi.org/10.1111/j.1468-0408.1989.tb00077.x.
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Walker, John, Ludmilla Maurer, Christian Port, and Tom Roth. "A Brave New Post-BEPS World: New Double Tax Treaty Between Germany and Australia Implements BEPS Measures." Intertax 45, Issue 4 (April 1, 2017): 310–21. http://dx.doi.org/10.54648/taxi2017024.
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On 7 December 2016 a new Double Tax Treaty between Germany and Australia (‘Treaty’) entered into force. The Treaty was signed on 12 November 2015 and replaces the existing Treaty between both countries signed in 1972. The Treaty is one of the first double tax treaties to be concluded globally since the finalization of the OECD’s Base Erosion Profit Shifting (BEPS) Action Plan and thus represents a significant landmark on the global tax landscape that may indicate the trajectory of post-BEPS double tax treaties. The Treaty applies from 1 January 2017 in Germany and from 1 January 2017 (withholding tax), 1 April 2017 (fringe benefits tax) and 1 July 2017 (other Australian taxes) respectively in Australia.
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Akdogan, Nalan, and Can Ozturk. "A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context." EMAJ: Emerging Markets Journal 5, no. 1 (February 20, 2015): 60–81. http://dx.doi.org/10.5195/emaj.2015.70.
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IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS) contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in Turkey and this influence still exists in Europe and Australia. This shows that as long as diversity in accounting policies of IFRS is present, entities are expected to be inclined to select their local accounting policies by leading to comparability of financial statements within the country rather than between countries in the IFRS context.
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Stein, J. L., M. F. Hutchinson, and J. A. Stein. "A new stream and nested catchment framework for Australia." Hydrology and Earth System Sciences 18, no. 5 (May 22, 2014): 1917–33. http://dx.doi.org/10.5194/hess-18-1917-2014.
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Abstract. Nationally framed assessment and planning assists coordination of resource management activities across jurisdictional boundaries and provides context for assessing the cumulative effects of impacts that can be underestimated by local or regional studies. However, there have been significant shortcomings in the existing spatial frameworks supporting national assessment and planning for Australia's rivers and streams. We describe the development of a new national stream and nested catchment framework for Australia that includes a fully connected and directed stream network and a nested catchment hierarchy derived using a modified Pfafstetter scheme. The directed stream network with associated catchment boundaries and Pfafstetter coding respect all distributary junctions and topographically driven surface flow pathways, including those in the areas of low relief and internal drainage that make up over half of the Australian continent. The Pfafstetter coding facilitates multi-scale analyses and easy tracing and query of upstream/downstream attributes and tributary/main stem relationships. Accompanying the spatial layers are 13 lookup tables containing nearly 400 attributes describing the natural and anthropogenic environment of each of the 1.4 M stream segments at multiple spatial scales (segment, sub-catchment and catchment). The database supplies key spatial layers to support national water information and accounting needs and assists a wide range of research, planning and assessment tasks at regional and continental scales. These include the delineation of reporting units for the Australian Water Resources Assessment, the development of an ecohydrological environment classification for Australian streams and the identification of high conservation value aquatic ecosystems for northern Australia.
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Beeson, Mark. "Bilateral Economic Relations in a Global Political Economy: Australia and Japan." Competition & Change 2, no. 2 (June 1997): 137–73. http://dx.doi.org/10.1177/102452949700200201.
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This paper argues that despite the internationalisation of economic activity, and a concomitant diminution of economic policy-making autonomy, national policy settings continue to display a surprising degree of divergence and remain important determinants of economic outcomes. Similarly, there are distinctively different and enduring patterns of corporate organisation across nations which confer specific competitive advantages. Important theoretical and practical questions are raised, therefore, about the potential efficacy of national economic policies and their capacity to accommodate such divergent practices. This paper examines the bilateral relationship between Australia and Japan, and assesses the effectiveness of Australia's predominantly neoliberal economic policy framework in the light of such national and organisational variation. It will be suggested that Australian policy-makers' faith in market mechanisms caused them to underestimate the significance of Japanese commercial practices and regional production strategies, rendering attempts to transform the relationship largely unsuccessful.
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Foreman, Peter. "The transfer of accounting technology: a study of the Commonwealth of Australia government factories, 1910-1916." Accounting History 6, no. 1 (May 2001): 31–59. http://dx.doi.org/10.1177/103237320100600104.
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The establishment of government factories by the Commonwealth of Australia, 1910-1916, required, inter alia, the development of an accounting system to suit the commercial activities carried on by government. All these factories were suppliers to the defence forces. Their primary aim was not profit generation, but the maintenance of facilities that could be expanded rapidly in time of need. Some of these factories were in direct competition with private industry and it was important that their costs and prices compared favourably with the nongovernment sector. The Australian government introduced a system of accounting that was developed by John Jensen, a Defence Department public servant. Jensen espoused scientific management techniques observed during a visit to the USA and Canada in 1910. This study explores the origins of, and influences on, the accounting system as established by Jensen. It does so through the use of the technology transfer construct advanced by Jeremy (1991). The conclusion reached is that Taylorist precepts were significantly modified to meet the particular control requirements and the environmental factors faced by Australian governments.
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Zhao, Shuming, Cathy Sheehan, Helen De Cieri, and Brian Cooper. "A comparative study of HR involvement in strategic decision-making in China and Australia." Chinese Management Studies 13, no. 2 (June 3, 2019): 258–75. http://dx.doi.org/10.1108/cms-08-2018-0643.
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Purpose The purpose of this paper is to address gaps in the knowledge about human resource (HR) professional involvement in strategic decision-making in China compared with that in Australia. Design/methodology/approach First, the authors compare the strategic involvement of Chinese and Australian HR professionals. Second, based on the upper echelon theory, the authors compare the impact of chief executive officer (CEO) and top management team (TMT) between both countries on HR involvement in strategic decision-making. Data were collected from matched pairs of HR and TMT executives in China (n = 168) and in Australia (n = 102). Findings Results indicate a difference, despite of no statistical significance, in HR involvement in strategic decision-making between Chinese and Australian samples. TMT behavioural integration was positively related to HR involvement in strategic decision-making in a collectivistic culture (i.e. in China), but not in an individualistic culture (i.e. in Australia). However, CEO support for HRM was positively related to HR involvement in strategic decision-making in Australia, whereas it is not related in China. Originality/value The paper conducts a comparative study and practical, and research implications are discussed at the end.
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Sharma, Vineeta D. "Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 105–17. http://dx.doi.org/10.2308/aud.2004.23.2.105.
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Due to the high incidence of fraud in Australia, regulatory reports suggest strengthening the monitoring role of the board of directors (BOD). These reports recommend greater independence and no duality (chairperson of the BOD should not be the CEO) on the BOD. While there is no Australian evidence, research evidence in the U.S. supports these suggested reforms. It is not clear whether the research evidence observed in the U.S. will generalize to the Australian setting because of contextual differences. This study extends the U.S. findings to the Australian context and investigates the relationship between two attributes of the BOD, independence and duality, and fraud. In addition, I examine whether institutional ownership plays a role in the context of fraud. The more highly concentrated institutional ownership in Australia suggests the presence of some relationship. Using a matched sample of fraud and no-fraud firms from 1988–2000, I find that as the percentage of independent directors and the percentage of independent institutional ownership increases, the likelihood of fraud decreases. As expected, the results show a positive relationship between duality and the likelihood of fraud. These results support the call for strengthening the composition and structure of the BOD in Australia.
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Backhouse, Kim, and Mark Wickham. "Corporate governance, boards of directors and corporate social responsibility: The Australian context." Corporate Ownership and Control 17, no. 4 (2020): 60–71. http://dx.doi.org/10.22495/cocv17i4art5.
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The challenge of corporate governance in Australian corporations is similar to those faced by the majority of corporations operating globally albeit the manner in which corporate governance is structured in Australia represents a strong reflection of the island continent’s people, egalitarian culture, and legislative framework. This article considers the legal framework in which Australian corporations operate within, which includes a discussion of corporate governance principles, the role of directors and ownership structures of companies in Australia. Australian board of director practices are discussed in detailed and this article outlines how these practices are heavily influenced by the Australian Commonwealth Corporations Law (which sets out mandatory legal requirements that all Australian companies must adhere to). The article continues to explore briefly directors’ remuneration practices, recent shareholder’s rights protection and activism, the importance of corporate governance and the link to firm performance, and finally the importance of corporate social responsibility in the Australian context.