Academic literature on the topic 'Mining corporations Australia Accounting'
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Journal articles on the topic "Mining corporations Australia Accounting"
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Nyberg, Daniel, and John Murray. "Corporate Politics in the Public Sphere: Corporate Citizenspeak in a Mass Media Policy Contest." Business & Society 59, no. 4 (December 12, 2017): 579–611. http://dx.doi.org/10.1177/0007650317746176.
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This article connects the previously isolated literatures on corporate citizenship and corporate political activity to explain how firms construct political influence in the public sphere. The public engagement of firms as political actors is explored empirically through a discursive analysis of a public debate between the mining industry and the Australian government over a proposed tax. The findings show how the mining industry acted as a corporate citizen concerned about the common good. This, in turn, legitimized corporate political activity, which undermined deliberation about the common good. The findings explain how the public sphere is refeudalized through corporate manipulation of deliberative processes via what we term corporate citizenspeak—simultaneously speaking as corporate citizens and for individual citizens. Corporate citizenspeak illustrates the duplicitous engagement of firms as political actors, claiming political legitimacy while subverting deliberative norms. This contributes to the theoretical development of corporations as political actors by explaining how corporate interests are aggregated to represent the common good and how corporate political activity is employed to dominate the public sphere. This has important implications for understanding how corporations undermine democratic principles.
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Sawyer, Kim R., and Jackie Johnson. "Does the national interest matter? A case study of a cross-border merger." Corporate Ownership and Control 4, no. 4 (2007): 345–56. http://dx.doi.org/10.22495/cocv4i4c3p2.
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In cross-border mergers, matters of national interest often emerge. In this paper, we examine the question as to what constitutes the national interest, and whether it affects the probability of a merger receiving regulatory approval. To illustrate, we examine the takeover of the Australian resources company Western Mining Corporation
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Stokes, Geoff. "Mining Corporations and Aboriginal Land Rights in Australia: A Critique and Proposal." Australian Quarterly 59, no. 2 (1987): 182. http://dx.doi.org/10.2307/20635431.
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Andrew, Nicholas Paul, and Mark Wickham. "The voluntary CSR disclosure in corporate annual reports: Evidence from Australia." Corporate Ownership and Control 8, no. 1 (2010): 49–55. http://dx.doi.org/10.22495/cocv8i1p4.
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The relationship between credible Corporate Social Responsibility (CSR) performance and desirable firm outcomes is well established in corporate governance literature. Over the past two decades in particular, there has been an increased recognition of this relationship in the business community and a concomitant increase in the quantity and detail of CSR activities being voluntarily reported by corporations has been observed. The rationale for the increasing levels of voluntary CSR reporting has been attributed to two main corporate strategies: to conform to the expectations of the society and to socially legitimise their operations to their salient stakeholder groups. Whilst there has been extensive academic interest in the concept of CSR, it has focused almost exclusively on normative definitions of the concept, and/or the presentation of empirical evidence that details „why corporations should report their CSR activities‟ and „what CSR activities they should report‟. What is lacking the literature, however, is a focus on the question as to „how do corporations strategically report their CSR activities?‟ We find that there is evidence to support a „Core/Periphery Model‟ of strategic CSR disclosure, which we feel provides a framework for predicting how corporations will voluntarily disclose their CSR performance given the issues, events and/or crises that affect their industry environments.
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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.
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Nyberg, Daniel, André Spicer, and Christopher Wright. "Incorporating citizens: corporate political engagement with climate change in Australia." Organization 20, no. 3 (April 17, 2013): 433–53. http://dx.doi.org/10.1177/1350508413478585.
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Studies of corporate citizenship have considered how corporations shape the delivery of basic rights. While liberal commentators argue that corporations can act as protectors of citizenship rights where state regulation is lacking, more radical commentators claim that corporations seek to obstruct the rights of citizens. In this article we build on theories of hegemony to argue that corporate citizenship can be more fruitfully understood as an attempt to incorporate citizenship activities in order to benefit corporate agendas. To explore how this process plays out, we examine how companies have sought to influence the political debate over climate change in Australia. Through analysis of corporate documents, media coverage and interviews with senior managers, we identify how corporations use practices of campaigning and exemplifying to build a common identity with citizens and synchronize corporate and citizen interests. This involves the recasting of citizens as active constituents, responsible consumers, ethical employees and ecopreneurs. Through this process, citizenship becomes increasingly incorporated within the value creating activities of corporations.
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Jopp, Tobias A. "Kapazitätsauslastung, Skaleneffizienz oder technischer Fortschritt?" Zeitschrift für Unternehmensgeschichte 64, no. 1 (March 5, 2019): 83–117. http://dx.doi.org/10.1515/zug-2017-2208.
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AbstractCapacity utilization, scale efficiency or technical change? Which factors determined total factor productivity of the large corporations in Ruhr coal mining in the interwar period (1919–1938)?Business and economic historians in Germany still face quite substantial informational gaps when it comes to assessing firms’ historical performance. While the use of indicators derived from external accounting or the capital market is common, indicators relating more closely to the sphere of production are often neglected, not the least because of data insufficiencies or the effort involved in collecting suitable data. For 15 mining corporations that can be associated with the 100 largest corporations in Germany as of 1938 according to Fiedler (1999), this article documents and interprets estimates of firm-specific total factor productivity and its components for the interwar period.
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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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Huang, Xueli, and Warren Staples. "Do Chinese corporations take their governance practices abroad? Evidence from Chinese mining subsidiaries in Australia." Thunderbird International Business Review 60, no. 4 (June 29, 2017): 619–32. http://dx.doi.org/10.1002/tie.21918.
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Cary, Christina, H. Joseph Wen, and Pruthikrai Mahatanankoon. "Data mining: Consumer privacy, ethical policy, and systems development practices." Human Systems Management 22, no. 4 (November 26, 2003): 157–68. http://dx.doi.org/10.3233/hsm-2003-22402.
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The growing application of data mining to boost corporate profits is raising many ethical concerns especially with regards to privacy. The volume and type of personal information that is accessible to corporations these days is far greater than in the past. This causes many consumers to be greatly concerned about potential violations of their privacy by current data collection and data mining techniques and practices. The purpose of this study is to identify the ethical issues associated with data mining and the potential risks to a corporation that is believed to be operating in an unethical manner. The paper reviewed the relevant ethical policies and proposed ten data mining systems development practices that can be incorporated into a software development lifecycle to prevent these risks from materializing.
Dissertations / Theses on the topic "Mining corporations Australia Accounting"
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Kong, Gary S. "Social disclosure by Australian listed mineral mining companies: A stakeholder approach." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1996. https://ro.ecu.edu.au/theses/971.
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This study examines the incentives of Australian listed mineral mining companies within the stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining companies for the financial year ending 1994 was obtained by personal contact. The extent of social disclosure was measured by a dichotomous index against the social disclosure model. Results of multivariate tests provide evidence that Membership of the Australian Mining Industry Council (Stakeholder Power dimension), and company size (a Control Variable) which was jointly represented by three surrogates (total assets, total sales, and market capitalisation), to be the most significant variables associated with the social disclosure model. The presence of a social responsibility group (Strategic Posture dimension) was also significantly related to the extent of total disclosure and four categories of social disclosure (environment, product and services, human resources, and community involvement). Company age (a Control Variable) was significantly associated with energy related disclosure. Commercial production (a Control Variable) was significant to the total disclosure and two categories of social disclosure (environment, and human resources). Return on equity, and systematic risk (Economic Performance dimension) did not explain social disclosure. The research findings imply that economic performance measures derived from the financial statements of corporate annual reports do not seem to be reliable surrogates for evaluating voluntary social disclosure. To improve the extent of disclosure of socially responsible information, accounting regulators may need to consider issuing an accounting standard on corporate social responsibility disclosure.
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Hutomo, Y. B. "Voluntary environmental disclosure by Australian listed mineral mining companies : an application of stakeholder theory." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1995. https://ro.ecu.edu.au/theses/1162.
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The purpose of this study was to examine the extent of voluntary environmental disclosure in relation to firm-specific characteristics of listed mineral mining firms within the stakeholder theory framework developed by Ullmann (1985). Three indices, word index, unweighted index and weighted index, were applied to measure the extent of total environmental disclosure and categories of total disclosure, which were environmental policy and strategy, public recognition of environmental activities, prevention or repair of environmental damage and environmental liabilities. A sample of 104 mineral firms was selected from the Australian Graduate . School of Management Annual Report Microfiche File for 1993. The• relationships between the extent of environmental disclosure for the three indices, for total disclosure and each category of disclosure, and firm . characteristics for twelve models in the stakeholder theory were tested by using multivariate analysis
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Birch, Charles 1971. "Evaluating mining and petroleum joint ventures in Australia : a revenue law perspective." Monash University, Faculty of Law, 2001. http://arrow.monash.edu.au/hdl/1959.1/8960.
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Spash, Clive L. "The Politics of Researching Carbon Trading in Australia." WU Vienna University of Economics and Business, 2014. http://epub.wu.ac.at/4277/1/sre%2Ddisc%2D2014_03.pdf.
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This paper explores the conflicts of interest present in science policy and how claims being
made for evidence based science can be used to suppress critical social science research. The
specific case presented concerns the attempts to ban and censor my work criticising the
economics of carbon emissions trading while I was working for the Commonwealth
Scientific Industrial Research Organisation (CSIRO) in Australia. The role of management
and the Science Minister are documented through their own public statements. The case
raises general issues about the role of epistemic communities in the production of knowledge,
the potential for manipulation of information under the guise of quality control and the
problems created by claiming a fact-value dichotomy in the science-policy interface. The
implications go well beyond just climate change research and challenge how public policy is
being formulated in modern industrial societies where scientific knowledge and corporate
interests are closely intertwined. (author's abstract)Series: SRE - Discussion Papers
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Song, Meining. "Understanding the mechanisms of oxidation of pyritic shale in mining waste and the influence of shale properties on acid mine drainage in the Pilbara Basin." University of Western Australia. Centre for Petroleum, Fuels and Energy, 2010. http://theses.library.uwa.edu.au/adt-WU2010.0107.
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[Truncated abstract] The influence of environmental conditions and properties of pyritic shale in the mining waste from Mt. Whaleback in Western Australia, in particular the inclusions and encapsulation of pyrite on the oxidation of pyritic shale and its subsequent acid mine drainage, was studied by employing an isothermal batch reactor system and QEMSCAN technique. The experimental technique was validated by comparing the experimental results obtained in this study with the literature data. It was found that the presence of water significantly accelerates the rate of shale oxidation. Weathering of the shale samples was found to influence the O2 consumption rate. It was also found that shale properties have a major effect on the oxidation rate and thereby affect the acid generation. Static test methods (Sobek and Lawrence) were employed to test the Neutralisation Potential (NP) of more than 100 actual and composite samples including pyritic shale samples, rock samples, mineral samples, various pyrite-mineral, pyrite-shale, and pseudo-shale blends. The influence of sample properties (bulk elemental composition, and mineralogy), test technique (Sobek and Lawrence) and associated variables (acid strength and volume) on the acid neutralisation potential of the samples was studied. It was found that the Sobek method produced consistently higher NP results under comparable acid conditions to those obtained with the Lawrence method. The theoretical NP values of individual minerals were calculated based on the mineral composition combined with the acid neutralising equations and ideal chemical formula. ... To experimentally model the major mineral phases, 11 minerals were used to produce pyrite-mineral blends and pseudo-shales, whose compositions mimic those of the actual shales studied. Mineral blends were employed to evaluate and contrast their individual acid generation or neutralisation behaviour with binary and higher order interactions. Blends of pyrite with some selected shales were also employed in this study. It was found that interactions can occur between the multiple mineral components which can enhance the rate of acid generation beyond that of the individual behaviour. It was found that the products from the pre-oxidation of shales, the properties and morphology of a sample such as the surface area, encapsulation, the mineralogy and pH all play a significant role in the acid generation and neutralisation rates. However, the absolute rate of acid generation appears to be most sensitive to the components such as Fe3+, which contribute to its reaction mechanisms. This investigation has provided a scientific insight into the acid generation and neutralisation behaviour of pyritic shale in relation to its mineralogy. It was found that the relative instantaneous rates of acid generation and consumption for individual minerals can be significantly different to that of their total potentials for acid generation and neutralisation. The significantly different behaviour of the actual and pseudo shales suggests that at low pH, there may be other mechanisms underlying the net capacity and rates of shales to generate or consume acid than bulk mineralogy. These findings have significant implications to the mining industry operating in reactive grounds.
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Kinuthia, Wanyee. "“Accumulation by Dispossession” by the Global Extractive Industry: The Case of Canada." Thèse, Université d'Ottawa / University of Ottawa, 2013. http://hdl.handle.net/10393/30170.
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This thesis draws on David Harvey’s concept of “accumulation by dispossession” and an international political economy (IPE) approach centred on the institutional arrangements and power structures that privilege certain actors and values, in order to critique current capitalist practices of primitive accumulation by the global corporate extractive industry. The thesis examines how accumulation by dispossession by the global extractive industry is facilitated by the “free entry” or “free mining” principle. It does so by focusing on Canada as a leader in the global extractive industry and the spread of this country’s mining laws to other countries – in other words, the transnationalisation of norms in the global extractive industry – so as to maintain a consistent and familiar operating environment for Canadian extractive companies. The transnationalisation of norms is further promoted by key international institutions such as the World Bank, which is also the world’s largest development lender and also plays a key role in shaping the regulations that govern natural resource extraction. The thesis briefly investigates some Canadian examples of resource extraction projects, in order to demonstrate the weaknesses of Canadian mining laws, particularly the lack of protection of landowners’ rights under the free entry system and the subsequent need for “free, prior and informed consent” (FPIC). The thesis also considers some of the challenges to the adoption and implementation of the right to FPIC. These challenges include embedded institutional structures like the free entry mining system, international political economy (IPE) as shaped by international institutions and powerful corporations, as well as concerns regarding ‘local’ power structures or the legitimacy of representatives of communities affected by extractive projects. The thesis concludes that in order for Canada to be truly recognized as a leader in the global extractive industry, it must establish legal norms domestically to ensure that Canadian mining companies and residents can be held accountable when there is evidence of environmental and/or human rights violations associated with the activities of Canadian mining companies abroad. The thesis also concludes that Canada needs to address underlying structural issues such as the free entry mining system and implement FPIC, in order to curb “accumulation by dispossession” by the extractive industry, both domestically and abroad.
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McCrae, Michael Stirling. "Financial accountability for public sector bodies : an information system approach and empirical study of Commonwealth statutory authorities." Phd thesis, 1985. http://hdl.handle.net/1885/128732.
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In Australia, grave doubts have been raised about the ability of the annual fmancial reports
of Commonwealth statutory authorities to provide adequate financial accountability to
Parliament and other interested parties. The issue is particularly important since these
authorities and similar bodies are often used as instruments of government's welfare and
economic policies, and have a significant impact upon the economy in distributive as well
as allocative terms. This thesis examines issues surrounding the setting of minimum
accounting and financial reporting standards as a contribution to solving these problems. A
conceptual approach to standard setting is offered which stresses that the information
systems which are the subject of these standards have a positive role to play in
accountability for management performance as well as the establishment of legal and fiscal
compliance. It is suggested that an objective of such regulation is information control as
well as absolute prescription. The accountant's information choice problem is addressed
through the vehicle of choice from among available capital maintenance and cost
measurement concepts. The analysis suggests appropriate measurement and reporting
objectives, explores public sector financial accountability structures and develops an
accountability spectrum as a means of associating measurement models with categories of
economic purpose given to statutory authorities. An empirical study provides a data bank
of operating and enivronmental characteristics relevant to such standard setting, and
explores the feasibility of a categorisation that is specific to this purpose and less subjective
than those so far offered. In conclusion, several recommendations for the process of
developing such standards are derived from the analysis.
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Fukofuka, Peni. "The practice of accountability, accounting and everyday resistance." Phd thesis, 2013. http://hdl.handle.net/1885/212011.
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My aim in this thesis is to investigate the practice of accountability and accounting in Australian Indigenous corporations. Furthermore, I investigate resistance to control, an issue that is inseparable from accountability and accounting practices. My focus on practice is primarily motivated by one of the most important arguments in some of the essays compiled by Ahrens et al. (2009) in honor of Anthony Hopwood. In a nutshell, the argument is that there is much to unearth about accountability and accounting if efforts are given to reinvigorate current conceptualization of the social context within which accountability and accounting operates. Accordingly, my focus on practice bolsters the current notion of social context and thereby revealing novel insights into accountability, accounting and resistance. The social context is often conceptualized in the literature as specific organizational locales. To enhance that conceptualization, I consider the social context as multifaceted spaces that include the organization but are also beyond the organization. What this means is that accountability and accounting is not only practiced within organizations, they are also simultaneously practiced in the various spaces where the organization is nested. Furthermore, these various other spaces have spatial norms which are expected to influence how accountability and accounting are practiced. Individuals who are involved in accountability and accounting practice are an integral component of the social context and the literature oversimplifies the nature of these individuals by predominantly considering them as organizational members. To enrich the current notion of individuals, I conceptualize them as not only organizational members but as individuals who have memberships in other spaces and who embody the spatial norms of these other spaces. By enriching the social context, I found out how accountability and accounting practice are not only influenced by organizational norms but also by the norms of the society within which the organization is nested. That finding sheds light on accountability issues such as the question of "To whom is one accountable to?", the processes involved in managing multiple accountability relationships and the practical means by which accountability is achieved through accountability mechanisms. By conceptualizing individuals as beings who have memberships in spaces beyond the organization, I found that an individual's accounting work is colored by the norms of these extra-organizational spaces that he/she embodies. The reinvigorating of the social context also enhances understanding of resistance to control. Specifically, the realization that the social context is made up of various spaces gives individuals the means with which to enact resistance in a manner that is not seen as resistance but nevertheless effective. I mobilize Bourdieu's (1977; 1990b) theory of practice, especially his concepts of field, habitus and capital to make sense of the practice of accountability, accounting and enactment of resistance. I also implemented a qualitative field study design. I collected data mostly from Fairwind an Indigenous corporation in a very remote Australian community. To collect data, I did interviews, participant observations, conversations and document reviews.
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Martin, Tracey. "The use and usefulness of financial information for performance evaluation in the Commonwealth Public Sector." Master's thesis, 1998. http://hdl.handle.net/1885/145366.
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Siddique, Salina. "Analysis of the quality of environmental disclosures made by Australian resources sector companies." Thesis, 2015. https://vuir.vu.edu.au/31021/.
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Despite its contribution to the economy, the resources sector faces growing pressure from stakeholders, including investors and regulators, for managing the environmental impacts of its operations. Being an environmentally sensitive sector, resource sector companies should provide disclosures of their environmental footprint in their annual and/or sustainability reports. However, it is claimed that, given that environmental disclosures in annual and sustainability reports are largely voluntary, the quality of those disclosures are questionable with respect to their relevance and faithful representation. Therefore, the overall objective of this thesis was to explore the quality of environmental disclosures by Australian resources sector companies. This was undertaken through an assessment of quality based on existing reporting frameworks and assessment of investors’ perspectives on the quality of disclosures. Thus, the aim of the project was twofold: first, to identify the extent to which corporate environmental disclosures align with the quality attributes suggested in established regulatory guidelines and frameworks; and second, to obtain investors’ perspectives regarding corporate environmental initiatives and environmental disclosures.
Books on the topic "Mining corporations Australia Accounting"
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Leo, K. J. Company accounting in Australia. 2nd ed. Brisbane: Wiley, 1988.
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The evolution of consolidated financial reporting in Australia: An evaluation of alternative hypotheses. New York: Garland Pub., 1988.
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Robert, Macklin, ed. The big fella: The rise and rise of BHP Billiton. North Sydney, N.S.W: Random House, 2009.
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R, Gaffikin M. J., ed. Corporate accounting in Australia. Sydney, Australia: University of New South Wales Press, 1998.
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Corporate accounting in Australia. 2nd ed. Sydney, Australia: University of New South Wales Press, 2001.
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Dagwell, Ron, Graeme Wines, and Rob Smith. Corporate Accounting in Australia. New South Wales University Press, 1997.
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Leo, K. J., and J. R. Hoggett. Company Accounting in Australia. 2nd ed. John Wiley & Sons, 1989.
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Leo, Ken, and John Hoggett. Company Accounting in Australia. John Wiley & Sons Australia Ltd, 2001.
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Leo, Ken, Jennie Radford, John Hoggett, and John Sweeting. Company Accounting. Wiley & Sons, Incorporated, John, 2009.
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Leo, Ken, Jennie Radford, John Hoggett, and John Sweeting. Company Accounting. Wiley & Sons, Incorporated, John, 2005.
Find full textBook chapters on the topic "Mining corporations Australia Accounting"
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Kosova, Tetiana, Andrіy Malovychko, and Darіa Poddubnіak. "FINANCING OF SOCIAL CAPITAL AS AN OBJECT OF ACCOUNTING, REPORTING, ANALYSIS AND AUDIT OF SUSTAINABLE DEVELOPMENT OF MINING AND METALLURGICAL CORPORATIONS." In Economics, management and administration in the coordinates of sustainable development. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-157-2-33.
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The principles of social responsibility of business, the main directions of its implementation are systematized. The essence of social capital, its place in the system of enterprise capital is defined. The main approaches to the formation of sustainable development reporting of key mining and metallurgical corporations of Ukraine and the reflection of social capital in it. Generalized social projects and activities of mining and metallurgical corporations, the order of their reflection in sustainable development reporting. Their role in combating the spread of COVID-19 was determined. The composition and structure of social expenditures of mining and metallurgical corporations of Ukraine were analyzed. The role of audit in the formation of transparency of social capital financing was determined.