Log in

Relevant bibliographies by topics / Australian accounting profession

Contents

Journal articles
Dissertations / Theses
Books
Book chapters

Academic literature on the topic 'Australian accounting profession'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Australian accounting profession.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Australian accounting profession"

1

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

3

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

4

Inglis, Robert, Marita Shelly, Clive Morley, and Paul De Lange. "A collective, undifferentiated accounting profession: an Australian study." Accounting & Finance 51, no. 3 (June 15, 2011): 711–31. http://dx.doi.org/10.1111/j.1467-629x.2011.00429.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

McDowall, Tracey, and Beverley Jackling. "Attitudes towards the accounting profession: an Australian perspective." Asian Review of Accounting 18, no. 1 (May 18, 2010): 30–49. http://dx.doi.org/10.1108/13217341011045999.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Egan, Matthew. "LGBTI staff, and diversity within the Australian accounting profession." Sustainability Accounting, Management and Policy Journal 9, no. 5 (November 5, 2018): 595–614. http://dx.doi.org/10.1108/sampj-07-2017-0069.

Full text

Abstract:

Purpose Large accounting firms lay claim today to a broad focus on staff diversity and inclusion. Related initiatives focus on gender, culture, age and sexuality. This paper aims to seek insight from publicly available discourse provided by the “Big 4” in Australia (Deloitte, Ernst and Young, KPMG and PwC), along with two second-tier firms, into the nature and drivers of diversity initiatives for lesbian, gay, bisexual, transgender and intersex (LGBTI) staff. Design/methodology/approach Web-based discourse provided as at May 2017 is examined and analysed. Findings All six firms provided a range of related disclosures, suggesting that a cultural shift for LGBTI staff was underway. Detail provided on actual policies and procedures was limited, and a struggle was suggested, between balancing the needs of diverse staff, with concerns for some, perhaps, more conservative clients. Some repositioning of arguments was suggested, focussed on shifting responsibility to staff and on shifting the object of celebration from staff to the firm. Research limitations/implications This study is limited to an interpretation of carefully constructed publicly disclosed statements. Further studies could explore the lived experience of these apparent changes with staff. Practical implications Recruitment and staff retention continue to be on-going challenges within the accounting profession. This study provides insight into initiatives targeted to support LGBTI staff. Social implications Availing space to bring ‘whole selves’ into the workplace is an important element of creating a pleasant, comfortable and engaging environment for staff. This study provides insight into the perspective of employers on the importance of such initiatives. Originality/value Little attention has been directed to exploring sexual diversity in the workplace or to sexuality within accounting studies.

APA, Harvard, Vancouver, ISO, and other styles

7

Curran, Michael, and Prem W. S. Yapa. "Examining the Taxation Profession in Australia – A Framework." Australasian Business, Accounting and Finance Journal 15, no. 3 (2021): 3–22. http://dx.doi.org/10.14453/aabfj.v15i3.2.

Full text

Abstract:

This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by the state and its impact on the tax profession in Australia. We follow this with a discussion relating to the recognition of Australian tax practice as a profession. The paper then focusses on two key areas of professional development during the last three decades, namely: tax law and tax administration. The paper finds interesting issues relating to professionalization of taxation in Australia. With the involvement of the state, market and the society over the last three decades, there is a requirement to recognise taxation practice as a profession in Australia. The paper suggests that the establishment of the Tax Practitioners Board[1], a statutory body to regulate the taxation profession in Australia, in conjunction with approved professional associations, may have enhanced the effective maintenance of the tax profession which has contributed to social, political and economic development in Australia. [1] The Minister for Revenue and Financial Services appoint the Board, so there is some degree of control by the state.

APA, Harvard, Vancouver, ISO, and other styles

8

Wilkinson, Sara, Hera Antoniades, and Dulani Halvitigala. "The future of the Australian valuation profession." Property Management 36, no. 3 (June 18, 2018): 333–44. http://dx.doi.org/10.1108/pm-04-2017-0026.

Full text

Abstract:

PurposeValuers face significant challenges as processes become automated and the role evolves to data handling and processing. To survive and thrive, valuers must respond to a changing market. The purpose of this paper is to examine the issues, threats and challenges facing the Australian profession, though the issues are global.Design/methodology/approachThis qualitative research sought a deeper understanding of the threats, challenges and new areas of practice that Australian valuers were experiencing. A focus group approach was designed to collect data from practitioners in Sydney and Melbourne. The research aimed to identify new knowledge and skills for the future and emerging trends and practices.FindingsThe key issues, threats and challenges faced included increasing use of automated valuation models for low-risk residential valuations, valuers being unable to protect themselves against the banks, loss of control of the data and valuations. In total, 12 knowledge domains and skills required in the future were established and ten emerging trends and practices were identified.Research limitations/implicationsThe key limitations were that participants were from Melbourne and Sydney in Australia only and the focus is NSW and Victoria centric, although many participants have international work experience. There was an under representation of rural valuers, of small valuation firms, of young, recently joined or qualified valuers and females.Practical implicationsThe findings inform a manifesto for the future which sets out the practical implications for valuers and the professional body. This action plan sets the new knowledge domains, practices and trends that can be adopted by the profession and its members.Originality/valueThis is the original research and highlights some real threats, issues and challenges facing the Australian valuers. It complements work undertaken by legal and accounting professional bodies, which sense change affecting their membership and services. A manifesto for action has been outlined to address the changes that are coming and those already here.

APA, Harvard, Vancouver, ISO, and other styles

9

Wilkinson, Sara, Dulani Halvitigala, and Hera Antoniades. "Educators, professional bodies and the future of the valuation profession." Property Management 36, no. 4 (August 20, 2018): 389–99. http://dx.doi.org/10.1108/pm-04-2017-0027.

Full text

Abstract:

Purpose Valuers face significant challenges as valuation becomes automated and the role evolves from economic analysis to data handling and processing. The purpose of this paper is to identify new knowledge and skills Valuers will need in the future and the role of professional bodies and educators in meeting future challenges in Australia, although the issues are considered global. Design/methodology/approach This qualitative research sought a deeper understanding of the issues, threats, challenges, opportunities, new areas of practice and knowledge that Valuers were experiencing with a view to identifying the role of professional bodies, industry and educators to meet the challenges. A focus group approach was adopted to collect data from practitioners in Sydney and Melbourne. Findings The roles of the professional body the Australian Property Institute, industry/employers and educators to meet these future challenges were identified. Changes are required to degree programme content in respect of digital technologies and statistical knowledge and skills. Continuing professional development programmes are required to address knowledge and skills gaps in existing practitioners. Research limitations/implications In this study, key limitations were that focus group participants were from Melbourne and Sydney only, and the focus is NSW and Victoria centric, although many participants have international work experience. Overall there was under representation of rural Valuers, of small valuation firms, of young, recently joined or qualified Valuers and females. Originality/value This is original research and highlights some real threats, issues and challenges facing the Australian Valuers. It complements work undertaken by legal and accounting professional bodies who perceive change and uncertainty affecting membership and services. To address and where, appropriate, embrace the changes that are coming and those already here, a manifesto for action for educators and the professional body is established.

APA, Harvard, Vancouver, ISO, and other styles

10

Hayes, Colleen, and Kerry Jacobs. "The processes of inclusion and exclusion." Accounting, Auditing & Accountability Journal 30, no. 3 (March 20, 2017): 565–92. http://dx.doi.org/10.1108/aaaj-04-2015-2024.

Full text

Abstract:

Purpose The purpose of this paper is to revisit the issue of the entry of women into the Anglo-Australian accounting profession in the Second World War and provide insights on the role that gender, class, and ethnicity played in mediating women’s relations with the accounting profession in that period. Design/methodology/approach The study is based on the narratives of three women from diverse social backgrounds who entered the Anglo-Australian profession during this period. Findings The analysis indicates that while participants had the mindset needed for accounting work, the more removed the individual’s perceived social identity was from her perception of the dominant British, white, middle-class ideology of the profession, the less likely she was to embrace the opportunity to join the accounting profession. The distance was anchored in social (ethnicity and class) and historical forces. The study also finds that the appropriation of education and credentials ameliorated disadvantages accruing from gender and working-class status. Practical implications This study has implications for our understanding of the accounting profession and what is required to reduce the risks of marginalization in a contemporary setting. Originality/value The study provides a richer understanding of how class and ethnicity shape the female experience differently. The results also demonstrate that in times of social change, the processes of inclusion and exclusion are not confined to the deliberations of the accounting profession but also the individual. Whether the women valued accounting as an occupation depended on whether or not if offered them the freedom to achieve what they valued most. At the same time, however, the freedom to realize what they valued most was a function of class and ethnicity. Finally, the results demonstrate the capacity of unique experience to shape the perceptions, aspirations and actions of women.

APA, Harvard, Vancouver, ISO, and other styles

More sources

Dissertations / Theses on the topic "Australian accounting profession"

1

Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /." Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Xydias, Maria. "The response of the Australian accounting profession to corporate failures in the private sector (1988-1991) /." Title page, contents and introduction only, 1991. http://web4.library.adelaide.edu.au/theses/09C/09cx91.pdf.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Carnegie, Garry D., and edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "ACCOUNTING FOR GOODWILL ON CONSOLIDATION." Deakin University. School of Management, 1987. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040618.165446.

Full text

Abstract:

The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation will then concentrate upon goodwill arising on consolidation of the financial statements of a group of companies. Major accounting practices will be examined, along with the requirements of the australian and mojor overseas professions on the issue. The findings of a study of listed Australian companies which investigated the accounting policies adopted for goodwill on consolidation before and after regulation of the issue and which sought views upon some of the conceptual issues involved are reported and discussed. Implications of the research for the Australian accounting profession will be addressed, and recommendations will be propsed together with a description of future research opportunities.

APA, Harvard, Vancouver, ISO, and other styles

4

Hurst, Gavin. "The due process of accounting standard setting in Australia : the case of AAS27 : financial reporting by local governments." University of Ballarat, 2003. http://archimedes.ballarat.edu.au:8080/vital/access/HandleResolver/1959.17/14636.

Full text

Abstract:

"This study enquires into the accounting standard system in Australia and questions the appropriateness of its core democratic participatory vehicle, the due process. In doing so it highlights issues associated with self-regulating authorities and their policy making practices. The study is pertinent to the extent it reviews a major paradigm shift within the Australian public sector and more specifically local government financial reporting. Spanning the course of three decades it examines the reasons for such a paradigm shift, the major actors involved, the actual changes made and the effectiveness of those changes."
Doctor of Business Administration

APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Australian accounting profession"

1

Linn, Rob. Power, progress & profit: A history of the Australian accounting profession. Melbourne, Vic: Australian Society of Certified Practising Accountants, 1996.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

2

Olliffe, Bronwyn. Essential professional conduct: Legal accounting. 2nd ed. Abingdon, Oxen [UK]: Routledge-Cavendish, 2007.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

3

Olliffe, Bronwyn. Essential professional conduct: Legal accounting. 2nd ed. Abingdon, Oxen [UK]: Routledge-Cavendish, 2007.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

4

Olliffe, Bronwyn. Essential professional conduct: Legal accounting. 2nd ed. Abingdon, Oxen [UK]: Routledge-Cavendish, 2007.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

5

Chua, F. C. Ethics education in accounting: An Australasian perspective. Palmerston North, N.Z: Division of Accountancy, Massey University, 1991.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

6

The Accounting Profession in Australia (Professional Accounting in Foreign Countries Series). Amer Inst of Certified Public, 1990.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

7

The Accounting Profession in Australia (Professional Accounting in Foreign Countries, No 010138). 2nd ed. Amer Inst of Certified Public, 1994.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

8

The Accounting Profession in Australia. American Institute of Certified Public Accountants, 1990.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

9

Barker, David, Bronwyn Olliffe, and Brownwyn Olliffe. Essential Professional Conduct: Accountancy for Lawyers (Essential Professional Conduct). Routledge Cavendish, 2001.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

10

Law, Jonathan. A Dictionary of Accounting. Oxford University Press, 2016. http://dx.doi.org/10.1093/acref/9780198743514.001.0001.

Full text

Abstract:

Over 3,900 entriesThis best-selling dictionary contains entries on all aspects of accounting, including financial accounting, financial reporting, management accounting, taxation, auditing, corporate finance, and accounting bodies and institutions. Its international coverage includes important terms from the UK, US, Australia, India, and Asia-Pacific.New entries reflect the latest developments in the accounting profession, e.g. Accounting Council, European Financial Stability Mechanism, and General Anti-Abuse Rule. Existing entries have been updated to cover the latest developments, most notably the Financial Reporting Standard Applicable in the UK and the Republic of Ireland, which sets out new rules in areas such as goodwill, hedge accounting, and fair value accounting. There is increased coverage of topics such as corporate governance, accounting ethics, accounting scandals, and major firms and professional bodies.This dictionary is essential for students and professionals in accounting and finance, and an ideal source of reference for anyone seeking a clear guide to the often-confusing world of accountancy terms.

APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic "Australian accounting profession"

1

Handley, Karen, Susan McGrath-Champ, and Philomena Leung. "A New Way of Working." In Advances in Human Resources Management and Organizational Development, 113–43. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2328-4.ch005.

Full text

Abstract:

This chapter provides evidence of the practical implementation of an aspect of ‘new ways of working', that is, flexible work arrangements (FWA) in the Australian accounting profession. It reports and analyses the results of interviews of twenty accounting professionals conducted in 2014. FWA refers to the interrelationship between temporal and spatial flexibility which are facilitated by technology. In this chapter, evidence is provided of the public rhetoric regarding FWA by accounting firms, particularly the Big Four firms. This is contrasted with anecdotal testimony from the interviews to reveal the success with which these goals have been adopted and implemented across the accounting profession, and the impact they have on work-life balance (WLB). The findings reveal inconsistencies and prejudices still in place in Australian accounting firms and suggest that, although there has been some success in this area, some conservative views still need challenging.

APA, Harvard, Vancouver, ISO, and other styles

2

"its early vigour or momentum. While the Foundation has not been formally dissolved. it has been moribund for some years. The failure of the Institute to follow up on its Recommendations of 1946-48 did not go unnoticed. In 1957. Professor Sir Alexander Fitz-gerald. doubtless the intellectual leader of the profession. wrote a stem letter of criticism to the Institute. He cited areas in which the Recom-mendations were being ignored, and urged the Institute to review the Recommendations and propose revisions where necessary.!' Fitzgerald's letter was mentioned by the Institute President in his annual message.to At its semi-annual meeting in May. 1958. the General Council received a request from the South Australian State Council that the Recommenda-tions be brought up to date with those of the English Institute. The General Council asked the Management Committee of the Research and Service Foundation, of which Institute President Irish was chairman. to submit draft Recommendations three subjects on which the English." In Accounting in Australia (RLE Accounting), 171–73. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-92.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

"ORGANISATION OF THE PROFESSION IN AUSTRALIA." In Accounting in Australia (RLE Accounting), 165. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-90.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

"Professional Accounting Bodies and Accounting Standards." In The Australian Accounting Standards Review Board (RLE Accounting), 249–314. Routledge, 2013. http://dx.doi.org/10.4324/9781315867120-19.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

"aid 1880s Australian professional accountine bodies began to." In Accounting in Australia (RLE Accounting), 460. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-176.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

"The Report of the Committee of Inquiry into the that the professional accounting bodies." In Accounting in Australia (RLE Accounting), 280. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-123.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

"Supply of Accounting Regulations – Professional Accounting Bodies Institutional Set-up and Requirements." In The Australian Accounting Standards Review Board (RLE Accounting), 535–44. Routledge, 2013. http://dx.doi.org/10.4324/9781315867120-28.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

"particularly with Professor L. F. Giblin, another of the original members of the Commission, formulated the basic principle of financial need on which the Commission has since relied. As stated in the famous Third Report (1936), this principle." In Accounting in Australia (RLE Accounting), 537. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-216.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Evans, Elaine. "Monitoring accounting education in higher education institutions by the professional accounting bodies in Australia 1944–1988." In Practices, Profession and Pedagogy in Accounting, 392–422. Sydney University Press, 2009. http://dx.doi.org/10.2307/j.ctv1wmz4c2.19.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Tucker, Basil P., and Raef Lawson. "Moving Academic Management Accounting Research Closer to Practice: A View from US and Australian Professional Accounting Bodies." In Advances in Management Accounting, 167–206. Emerald Group Publishing Limited, 2016. http://dx.doi.org/10.1108/s1474-787120160000027005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!