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.
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Dumett, Raymond E. "Sources for Mining Company History in Africa: The History and Records of the Ashanti Goldfields Corporation (Ghana), Ltd." Business History Review 62, no. 3 (1988): 502–15. http://dx.doi.org/10.2307/3115546.
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The history of mining enterprise has recently become an important growth industry in both African and British Commonwealth business history. A number of important multinational mining corporations have in recent years opened their archives on assimilated or restructured parent companies active in overseas enterprise in the first half of this century. In the following essay, Professor Dumett surveys the extensive holdings of the leading British gold mining company in West Africa, the Ashanti Goldfields Corporation.
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Wijaya, Reza Hening, Utpala Rani, and Nibras Anny Khabibah. "Pengoptimalan Akuntanbilitas Tanggung Jawab Sosial dan Lingkungan (TJSL) pada Perusahaan Tambang di Indonesia." Wahana Riset Akuntansi 8, no. 2 (December 4, 2020): 118. http://dx.doi.org/10.24036/wra.v8i2.110070.
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This descriptive research aims to depict the extent to which mining companies in Indonesia are trying to be accountable for the implementation of social and environmental responsibility. The identification results of 15 coal mining companies’ annual reports of show that most companies rely on qualitative explanations to provide confidence to stakeholders about their behavior towards the environment and society. The lack of companies that disclose quantitative aspects and the relevance of social and environmental responsibility activities can indicate a lack of seriousness by the company in realizing its promise to preserve nature and improve the lives of the surrounding communities Keywords: Green Accounting; CSR; Accountability; Coal Mining Corporations
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Wood, Greg, Georgina Whyatt, Michael Callaghan, and Goran Svensson. "Codes of ethics content: UK and Australian corporations." European Business Review 31, no. 5 (August 2, 2019): 669–87. http://dx.doi.org/10.1108/ebr-04-2018-0081.
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Purpose This study aims to compare the content of the codes of ethics of the top 50 corporations in the UK and Australia. Design/methodology/approach The code of each of the 50 top companies listed on the London Stock Exchange and the 50 top companies listed on the Australian Stock Exchange based on market capitalization was read against an updated version of a previous code content classification system. Findings This research provides valuable insights into the similarities and differences that exist between the expected ethical standards in corporations based in two historically linked and culturally related countries: corporate approaches that are worthy of comment. Research limitations/implications This paper does provide a sound basis for further investigation and cross-country comparisons of corporate codes of ethics. Practical implications The instrument used for classifying code content gives an insight into the top companies operating in the UK and Australia and what they consider important to cover within a code of ethics. Social implications In light of increasing societal expectations of corporate ethical standards, this research study offers improved understanding of/insight into the development of codes of ethics as a means to guide organizational behaviours/conduct. Originality/value This study proposes a contemporary instrument for the analysis of codes of ethics that has built upon the work of others over the past 30 years.
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How, Janice C. Y. "Initial and Long-Run Performance of Mining IPOs in Australia." Australian Journal of Management 25, no. 1 (June 2000): 95–118. http://dx.doi.org/10.1177/031289620002500107.
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This paper examines the initial and long-run performance of 130 Australian mining IPOs issued from 1979 to 1990. The results show an average underpricing of 107.18%, significantly higher than that previously documented for industrial firms. The time lapse between prospectus registration and listing, and the state of the market when the IPO is issued are the main explanatory variables for the observed underpricing. Contrary to the existing evidence, mining IPOs in Australia, on average, do not appear to significantly underperform the market in the long-run. The results show that delay in listing is significantly related to the long-run performance, with some evidence of a curvilinear relationship between underpricing and the one-year and two-year share returns.
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Katzenellenbogen, Simon. "Southern African Mining Interests in Australia Before 1939." Business History 32, no. 3 (July 1990): 120–32. http://dx.doi.org/10.1080/00076799000000095.
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Gillespie, Rob, and Marit E. Kragt. "Accounting for Nonmarket Impacts in a Benefit-Cost Analysis of Underground Coal Mining in New South Wales, Australia." Journal of Benefit-Cost Analysis 3, no. 2 (May 8, 2012): 1–29. http://dx.doi.org/10.1515/2152-2812.1101.
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Strategic inquiries into coal mining by Australian Governments advocate increased use of comprehensive benefit cost analyses and nonmarket valuation studies when assessing individual project proposals. The study reported in this paper addresses these Government concerns, by integrating results of a choice experiment into a benefit cost analysis undertaken for a Colliery in the Southern Coalfield of New South Wales, Australia. Results of the study were used to aid the State government in evaluating proposals for continued underground coal mining. We show that impacts of mine subsidence on streams, swamps, and Aboriginal sites negatively affect community wellbeing. Social welfare increases with the length of time that the mine provides direct employment. We demonstrate how implicit price estimates from the choice experiment can be incorporated into a benefit cost analysis of continued mining. Benefit cost analyses were carried out for a range of policy scenarios—including policies that would restrict mining activities at the Colliery and protect environmental and cultural features in the Southern Coalfield. Notwithstanding the environmental impacts generated by mining operations, continued mining is shown to be a more economically efficient course of action.
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Boyer, M. Martin. "Directors’ and officers’ insurance in Canada." Corporate Ownership and Control 4, no. 4 (2007): 154–59. http://dx.doi.org/10.22495/cocv4i4p13.
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This paper looks at the insurance demand of a firm’s directors and officers using a sample of Canadian corporations (excluding firms from the financial services and mining sectors) from 1993-1999. More to the point, we study the demand for directors’ and officers’ insurance. Contrary to the financial distress theory of hedging, our results suggest that larger corporations are more likely to purchase D&O insurance. On the other hand, insurance is more likely when the firm is financially weak. Firms are also more likely to purchase D&O insurance when there are few outsiders on the board of directors and when the board members have an important financial stake in the corporation, suggesting that D&O insurance is yet another tool for managerial entrenchment. Surprisingly, being listed on a stock exchange in the United States does not seem to have an impact on the demand for D&O insurance, contrary to previous results
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Masayoshi, Noguchi, Yuta Sumi, and Yasuhiro Shimizu. "Occupation, financial reporting and unintended consequences in post-World War Two Japan: the case of mining corporations 1946–1950." Accounting History Review 31, no. 2 (May 4, 2021): 215–52. http://dx.doi.org/10.1080/21552851.2021.1966482.
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Mia, Parvez, Tarek Rana, and Lutfa Tilat Ferdous. "Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia." Sustainability 13, no. 23 (November 30, 2021): 13282. http://dx.doi.org/10.3390/su132313282.
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This paper examines the effect of two Australian environmental regulatory changes, specifically the Clean Energy Act (CEA) 2011 and the National Greenhouse and Energy Reporting (NGER) Act 2007 with reference to voluntary corporate carbon disclosure practices. In doing so, it describes the brief history of this carbon-related regulatory change, its scope, enforcement criteria and corporations’ disclosures. This is a longitudinal analysis of 219 annual reports of 73 listed corporations in Australia which were subjected to carbon tax and report carbon emissions as per the CEA 2011 and NGER Act 2007 accordingly. Any corporation or facility that emitted scope 1 emissions of 25,000 tonnes of carbon dioxide equivalent (CO2-e) or more were liable for a carbon tax in accordance with CEA 2011. Drawing on stakeholder theory and legitimacy theory, this study uses content analysis to examine corporate carbon disclosure. The findings suggest there is a considerable increase in the number of carbon-related disclosures following these regulations being enacted as law. In addition, carbon-specific communication has become much more prevalent and accounts for a larger proportion of the sampled organisations’ reported environmental information. The results of this study enrich the validity of the hypothesis that organisations would seek to legitimise their operations to stakeholders by increasing their environment-related declarations. The evidence presented in the analysis confirms the assertion that government environmental legislation/regulation has a positive impact on corporate behaviour and accountability. These findings have significant consequences for the government, decision-makers and the accounting profession, indicating that regulatory guidance enhances both mandatory and voluntary disclosure. It also offers key insights into the possible impacts of the carbon regulatory change for future research to consider.
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Ferguson, Andrew, Gabriel Pündrich, and Adrian Raftery. "Auditor Industry Specialization, Service Bundling, and Partner Effects in a Mining-Dominated City." AUDITING: A Journal of Practice & Theory 33, no. 3 (August 1, 2014): 153–80. http://dx.doi.org/10.2308/ajpt-50728.
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SUMMARY: This study examines auditor industry specialization effects in Perth, a remote mining town in Australia characterized by a large number of small, homogeneous firms. We consider the impact of leadership by the non-Big 4 auditor BDO Kendalls (BDO) for a sample of 371 mining development stage entities (MDSEs). After controlling for factors known to determine audit fees, we find no evidence of auditor industry leadership fee premiums accruing to BDO, a result robust to a range of sensitivity tests including the broadening of tests Australia-wide. However, when the dependent variable is redefined to the total “bundle” of services provided by the audit firm (including audit and non-audit fees), the industry leader is shown to earn a fee premium suggesting BDO uses audits as a conduit to supply higher-margin non-audit services. Our findings suggest that strategic pricing by industry leaders may not be confined to Big 4 firms.
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Hörisch, Jacob, Roger Leonard Burritt, Katherine L. Christ, and Stefan Schaltegger. "Legal systems, internationalization and corporate sustainability. An empirical analysis of the influence of national and international authorities." Corporate Governance: The International Journal of Business in Society 17, no. 5 (October 2, 2017): 861–75. http://dx.doi.org/10.1108/cg-08-2016-0169.
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Purpose This paper aims to compare the influence of different legal systems on corporate sustainability management practices. Against the background of growing internationalization of business activities, it additionally considers whether internationalization allows companies to circumvent the influence of national authorities. Design/methodology/approach Three legal systems are compared using regression analyses of more than 200 large corporations in five countries: common law (USA and Australia), German code law (Germany) and French code law (France and Spain). Findings The impact of national and international authorities is found to be strongest in French code law countries. In addition, the influence of international authorities is stronger for corporations with higher shares of international sales. For both national and international authorities, the degree of internationalization is found to moderate the influence of the legal system on corporate sustainability practices. Practical implications The legal system in place influences the relative effectiveness of national and international authorities over company sustainability practices and needs to be taken into account in policymaking. To be effective, international authorities need to work with or substitute for national authorities in promoting corporate sustainability practices in countries depending on their legal systems. Originality/value This research applies and quantitatively tests La Porta’s (1998) framework on legal systems in the new context of corporate sustainability.
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Thai, Kevin Huu Phat, and Jacqueline Birt. "Do Risk Disclosures Relating to the Use of Financial Instruments Matter? Evidence from the Australian Metals and Mining Sector." International Journal of Accounting 54, no. 04 (December 2019): 1950017. http://dx.doi.org/10.1142/s1094406019500173.
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This paper investigates the value relevance of risk disclosures relating to the use of financial instruments in the Australian metals and mining sector. The metals and mining sector is the largest sector in Australia by the number of companies and includes several of the world’s largest diversified resource producers. Using a manually constructed disclosure index based on AASB 7 Financial Instruments: Disclosures, we find that financial instrument-related risk disclosures provide useful information to equity investors. In terms of individual risk category, liquidity risk is shown to be the most informative risk disclosure. We contribute to a stream of the literature examining the informativeness of risk disclosures. The results of this study have implications for several stakeholders regarding the quality assessment of risk reporting. In addition, the findings are of interest to standard setters since further regulatory changes are under consideration to improve the presentation and disclosure of financial instruments.
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Amoako, Kwame Oduro, Beverley R. Lord, and Keith Dixon. "Sustainability reporting." Meditari Accountancy Research 25, no. 2 (June 5, 2017): 186–215. http://dx.doi.org/10.1108/medar-02-2016-0020.
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Purpose Sustainability reporting serves as a means of communication between corporations and their stakeholders on sustainability issues. This study aims to identify and account for the contents of sustainability reporting communicated through the websites of the plants in five continents of the same multinational mining corporation. Design/methodology/approach This study uses data published by Newmont Mining Corporation. The corporation has regional headquarters in five continents: Africa, Asia, Australia and North America and South America. The data were drawn from the websites of the five plants adjacent to those regional headquarters. Economic, environmental and social aspects of sustainability as reported by each plant were identified; to do so, a disclosure analysis based on the elements of the Global Reporting Initiative and the United Nations Division for Sustainability Development was used. These aspects were then compared and contrasted to highlight if, and to what extent, institutional isomorphism influences variations in sustainability disclosures among plants compared with the parent company. Findings It was found that most of the reporting about sustainability matters comprises narratives; there were also a few physical measures but very little financial information. Notwithstanding that the websites of all five plants used similar headings, the contents of reports differed. The reports from the plants in Australia, South America and Africa were more comprehensive than those from the plants in Asia and North America. The authors attribute these differences to institutionalisation of location-specific characteristics, including management discretion, legislation and societal pressures influencing sustainability reporting. The authors argue that managers responsible for preparing sustainability reports and who work essentially as sustainability accountants should develop templates and measures to raise the standard and comprehensiveness of reports for improved communication, information and behaviour. Originality/value Extant studies on sustainability reporting have focused mainly on comparisons between sustainability reports published by different corporations or sustainability reports published in different years by the same corporation. The authors believe that this is one of the first studies to have examined differences in sustainability information published by different subsidiaries within the same large corporation and the first to show how concurrent disclosures can differ.
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Maher, Rajiv, David Monciardini, and Steffen Böhm. "Torn between Legal Claiming and Privatized Remedy: Rights Mobilization against Gold Mining in Chile." Business Ethics Quarterly 31, no. 1 (June 1, 2020): 37–74. http://dx.doi.org/10.1017/beq.2019.49.
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ABSTRACTMany academic authors, policy makers, NGOs, and corporations have focused on top-down human rights global norm-making, such as the United Nations Guiding Principles for Business and Human Rights (UNGPs). What is often missing are contextual and substantive analyses that interrogate rights mobilization and linkages between voluntary transnational rules and domestic governance. Deploying a socio-legal approach and using a combination of longitudinal field and archival data, this article investigates how a local, indigenous community in Northern Chile mobilized their rights over a period of almost two decades. We found that rights mobilization was largely shaped by tensions between the different logics of legality and the business organization. In our case, the UNGP implementation process has been ineffective in giving rightsholders access to genuine remedy. On the contrary, it has led to weakened rights mobilization, dividing the local community. We conclude that greater attention to rights mobilization and domestic governance dynamics should be given in the business and human rights debate.
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Kapardis, M., and A. Kapardis. "Co-Regulation of Fraud — Detection and Reporting by Auditors in Australia: Criminology's Lessons for Non-Compliance." Australian & New Zealand Journal of Criminology 28, no. 2 (June 1995): 193–212. http://dx.doi.org/10.1177/000486589502800205.
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All companies (other than exempt proprietary ones) are required by the Corporations Law to have their books audited. For about 150 years there has been a controversy surrounding the auditors' role — whether they should be functioning as a ‘watchdog’ or a ‘bloodhound’. In recent years the auditing profession in Australia has been experiencing a credibility crisis. A spate of much publicised corporate collapses in the late 1980s at a time of economic recession has been instrumental in: (i) the Australian Securities Commission (ASC) adopting more heavy-handed ways of policing auditing standards; (ii) rocketing audit fees; and (iii) the accounting bodies redefining their role and revising auditing standards. This paper focuses on current approaches to regulating the auditing profession, and discusses their effectiveness, drawing on the criminological literature relevant to professional advisers, white collar illegality, and deterrence.
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Meng, Sam, Mahinda Siriwardana, and Judith McNeill. "The contribution of carbon pricing to sustainable mining." International Journal of Rural Law and Policy, no. 1 (September 10, 2014): 1–8. http://dx.doi.org/10.5130/ijrlp.i1.2014.3851.
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Reductions in greenhouse gas emissions are essential to reducing the rate and scale of anthropogenic climate change to levels that can sustain the planet’s biosphere. A carbon tax is a policy measure that is designed to reduce greenhouse gas emissions by increasing the prices of the highest carbon-polluting goods and services in an economy, thus encouraging substitution towards resultant relatively cheaper and less-polluting goods where possible. When Australia introduced such a tax in 2012, there was a fear that it could threaten the resources boom, considered the engine of Australian economic growth in recent years. By employing a computable general equilibrium model and an environmentally-extended Social Accounting Matrix, this paper demonstrates the effects of a carbon tax on the resources sector. The modelled results show that, in a flexible exchange rate regime, all resources within the sector will be affected negatively but to different degrees. The brown coal sector will be the hardest hit, with a 25.74 per cent decrease in output, 52.94 per cent decrease in employment and 89.37 per cent decrease in profitability. However, other resources in the sector would be only mildly affected. From the point of view of sustainability, the most significant results are that, under the carbon tax, the resources sector contributes considerably to the carbon emission reduction target of Australia. Given that brown coal accounts for only a small portion of the resources sector, it is reasonable to suggest that a carbon tax would not significantly affect the overall performance of the sector.
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Lauwo, Sarah George, Olatunde Julius Otusanya, and Owolabi Bakre. "Corporate social responsibility reporting in the mining sector of Tanzania." Accounting, Auditing & Accountability Journal 29, no. 6 (August 15, 2016): 1038–74. http://dx.doi.org/10.1108/aaaj-06-2013-1380.
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Purpose – The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a developing country context. It examines the reporting practices of the two largest transnational gold-mining companies in Tanzania in order to draw attention to the role played by local government regulations and advocacy and campaigning by nationally organised non-governmental organisations (NGOs) with respect to promoting corporate social reporting practices. Design/methodology/approach – The paper takes a political economy perspective to consider the serious implications of the neo-liberal ideologies of the global capitalist economy, as manifested in Tanzania’s regulatory framework and in NGO activism, for the corporate disclosure, accountability and responsibility of transnational companies (TNCs). A qualitative field case study methodology is adopted to locate the largely unfamiliar issues of CSR in the Tanzanian mining sector within a more familiar literature on social accounting. Data for the case study were obtained from interviews and from analysis of documents such as annual reports, social responsibility reports, newspapers, NGO reports and other publicly available documents. Findings – Analysis of interviews, press clips and NGO reports draws attention to social and environmental problems in the Tanzanian mining sector, which are arguably linked to the manifestation of the broader crisis of neo-liberal agendas. While these issues have serious impacts on local populations in the mining areas, they often remain invisible in mining companies’ social disclosures. Increasing evidence of social and environmental ills raises serious questions about the effectiveness of the regulatory frameworks, as well as the roles played by NGOs and other pressure groups in Tanzania. Practical implications – By empowering local NGOs through educational, capacity building, technological and other support, NGOs’ advocacy, campaigning and networking with other civil society groups can play a pivotal role in encouraging corporations, especially TNCs, to adopt more socially and environmentally responsible business practices and to adhere to international and local standards, which in turn may help to improve the lives of many poor people living in developing countries in general, and Tanzania in particular. Originality/value – This paper contributes insights from gold-mining activities in Tanzania to the existing literature on CSR in the mining sector. It also contributes to political economy theory by locating CSR reporting within the socio-political and regulatory context in which mining operations take place in Tanzania. It is argued that, for CSR reporting to be effective, robust regulations and enforcement and stronger political pressure must be put in place.
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Frenkel, Stephen. "Workplace Relations: Past, Present and Future." Australian Journal of Management 27, no. 1_suppl (June 2002): 149–59. http://dx.doi.org/10.1177/031289620202701s15.
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This paper briefly describes and explains a research trajectory that spans 25 years and provides some pointers for future research. Three sets of studies are addressed and organised thematically. The theme of the first research program is industrial conflict and accommodation, and the settings include strike-prone industries in Britain and Australia in the decade, 1973–83. The second set of studies addresses the theme of globalisation and the impact of multinational corporations on workplace relations. Relevant settings include countries in Africa, Europe and especially Asia in the period, 1994–2002. The third research program has the informational economy as its theme. This includes an emphasis on computer technology, services and knowledge work. The research focus is on workplace relations in customer-contact service firms, and in new industries such as biotechnology and software development that are particularly dependent on innovation.
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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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de Jonge, Alice. "Australia-China-Africa investment partnerships." critical perspectives on international business 12, no. 1 (March 7, 2016): 61–82. http://dx.doi.org/10.1108/cpoib-01-2014-0003.
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Purpose – This paper aims to examine the potential for “triangular cooperation” between investment partners from Australia, China and host African nations to contribute to the economic development in Africa. Design/methodology/approach – The paper discusses a number of complementarities between Australian and Chinese investors in mining, agriculture, energy, research and education and finance – sectors vital to Africa’s future development. These complementarities are examined in light of recent development studies on the benefits of triangular cooperation and recent literature examining links between foreign direct investment (FDI) policy and economic development. Findings – The paper concludes that there is much to be gained by making the most of the existing and potential synergies between Australian, Chinese and local investors in African settings. Research limitations/implications – The implications of this paper are, first, that African nations should keep the benefits of triangular cooperation in mind when designing FDI policies and, second, that Australian and Chinese investors should be more willing to explore potential investment partner synergies when investing in Africa. The paper also suggests an agenda for future research into how good design of FDI policies might best promote healthy economic development in African nations. Practical implications – Australian and Chinese companies should be more willing to explore potential avenues for cooperation when investing in Africa, while African governments should be more mindful of how rules and policies can maximise the local benefits of FDI. Social implications – African governments should be more mindful of the quality, rather than the quantity of FDI when drafting relevant laws and policies. Originality/value – The value of the paper is in applying the concept of “triangular cooperation” to direct investment. The paper also provides an original focus on Australia-China investment synergies in African settings.
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Adler, Ralph, Mansi Mansi, Rakesh Pandey, and Carolyn Stringer. "United Nations Decade on Biodiversity." Accounting, Auditing & Accountability Journal 30, no. 8 (October 16, 2017): 1711–45. http://dx.doi.org/10.1108/aaaj-04-2015-2028.
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Purpose The purpose of this paper is to explore the biodiversity reporting practices and trends of the top 50 Australian mining companies before and after the United Nations (UN) declared the period 2011-2020 as the “Decade on Biodiversity”. Design/methodology/approach Using content analysis and interviews, this study compares the extent and type of biodiversity disclosures made by the Australian Stock Exchange’s top 50 metals and mining companies both before and after the UN’s “Decade on Biodiversity” declaration in 2010. Findings A significant increase in the amount of biodiversity reporting is observed between the 2010 fiscal year preceding the UN’s declaration and the 2012 and 2013 fiscal years following the declaration. The findings reveal, however, that the extent of biodiversity reporting is quite variable, with some companies showing substantial increases in their biodiversity reporting and others showing modest or no increases. In particular, the larger companies in the sample showed a statistically significant increase in their disclosures on biodiversity in 2013 compared with 2010, while the increase in biodiversity disclosures by smaller companies was not significant. While interviewees spoke about their companies being more open and transparent, the biodiversity information that is being reported would not enable external parties to assess the company’s biodiversity performance. Research limitations/implications To minimise an organisation’s use of biodiversity reporting as an impression management tool, it is suggested that biodiversity reporting should be more impact based and organisations should provide a report of their activities and their direct and tangible impacts on short-term and long-term biodiversity in and around their operating sites. A possible limitation of the present study pertains to its focus on companies’ voluntary disclosures made in their annual reports and sustainability reports, as opposed to other possible formal or even informal disclosure mediums. Social implications Australia is one of 17 mega-diverse wildlife countries in the world. Finding ways to support the country’s biodiversity framework and strategy are crucial to this continued status. Due to the mining industry’s significant impact on Australia’s biodiversity, a strong need exists for biodiversity reporting by this industry. Furthermore, this reporting should be provided on a site-by-site basis. At present, the reporting aggregation typically conducted by mining companies produces obscure information that is neither useful for stakeholders who are impacted by the mining companies’ activities nor for policymakers who are vested with responsibility for protecting and sustaining the world’s biodiversity. Originality/value This study examines the biodiversity reporting and discourse practices of mining companies in Australia and develops a 50-item biodiversity reporting index to measure the biodiversity reporting practices.
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Araujo, Francisco S. M., Isabella Taborda-Llano, Everton Barbosa Nunes, and Rafael M. Santos. "Recycling and Reuse of Mine Tailings: A Review of Advancements and Their Implications." Geosciences 12, no. 9 (August 27, 2022): 319. http://dx.doi.org/10.3390/geosciences12090319.
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Mining is an important industry, accounting for 6.9% of global GDP. However, global development promotes accelerated demand, resulting in the accumulation of hazardous waste in land, sea, and air environments. It reached 7 billion tonnes of mine tailings generated yearly worldwide, and 19 billion solid tailings will be accumulated by 2025. Adding to this, the legacy of environmental damage from abandoned mines is worrying; there are around 10,000 abandoned mines in Canada, 50,000 in Australia, and 6000 in South Africa, as well as 9500 coal mines in China, reaching 15,000 by 2050. In this scenario, restoration techniques from mining tailings have become increasingly discussed among scholars due to their potential to offer benefits towards reducing tailing levels, thereby reducing environmental pressure for the correct management and adding value to previously discarded waste. This review paper explores the available literature on the main techniques of mining tailing recycling and reuse and discusses leading technologies, including the benefits and limitations, as well as emerging prospects. The findings of this review serve as a supporting reference for decision makers concerning the related sustainability issues associated with mining, mineral processing, and solid waste management.
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Lodhia, Sumit, Umesh Sharma, and Mary Low. "Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment." Meditari Accountancy Research 29, no. 2 (May 31, 2021): 185–96. http://dx.doi.org/10.1108/medar-03-2021-1249.
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Purpose This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice. Design/methodology/approach An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment. Findings The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries. Research limitations/implications Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Practical implications The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Social implications Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. Originality/value This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.
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Ellem, Bradon, Johan Sandström, and Curt Persson. "Neoliberal trajectories in mining: Comparing Malmfälten and the Pilbara." European Journal of Industrial Relations 26, no. 3 (May 9, 2019): 297–312. http://dx.doi.org/10.1177/0959680119847873.
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We compare the iron ore sectors and mining regions of Malmfälten in Sweden and the Pilbara in Australia. Both are physically isolated and the product is economically vital, but we find differences in industrial relations which accord with what would be expected in coordinated and liberal market economies. A closer examination, attentive to history and geography and in which changes in institutional form and function are highlighted, reveals, however, that these differences are more apparent than real, and that there is a common neoliberal trajectory. This analysis also suggests that changes in these sites at times drive transformations in national industrial relations.
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Svensson, Goran, Greg Wood, Jang Singh, Emily Carasco, and Michael Callaghan. "Ethical Structures and Processes of Corporations Operating in Australia, Canada, and Sweden: A Longitudinal and Cross-Cultural Study." Journal of Business Ethics 86, no. 4 (July 31, 2008): 485–506. http://dx.doi.org/10.1007/s10551-008-9860-7.
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Todd, Patricia, Bradon Ellem, Caleb Goods, Al Rainnie, and Leigh Smith. "Labour in global production networks: Workers and unions in mining engineering work." Economic and Industrial Democracy 41, no. 1 (January 6, 2017): 98–120. http://dx.doi.org/10.1177/0143831x16684964.
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Understanding the role of labour, underplayed in global production networks (GPN) theory, has guided this research on the mining engineering services sector. During the project, the global mining industry entered a downturn. Asking how mining and engineering firms responded to that downturn is a specific variant of wider questions about the place of labour in GPNs and whether labour can shape the GPNs of which it is part. Based on interviews with union officials, workers and management in Australia, the authors show that cost-cutting by global mining companies impacted heavily on the mining engineering sector, pressuring global and local firms. Labour – be it the work process or workers themselves – was central to how firms reacted. The agency of workers and their union was deeply constrained because of the power of companies in GPNs and the nature of the national state and local economies, areas in need of further theoretical development.
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Mainardi, Stefano. "Geological occurrence and economic feasibility in closing decisions by gold mines." South African Journal of Economic and Management Sciences 2, no. 2 (June 30, 1999): 240–57. http://dx.doi.org/10.4102/sajems.v2i2.2576.
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With successful exploration of deposits often lagging behind mineral extraction, and the international price of gold showing no signs of recovery, mining companies are under pressure to reassess their strategies. The decision whether or not to close a mining activity is the outcome of a process of adapting expectations to a changing economic and geological environment. Part of the literature emphasizes the role of the mineral price and operating costs. However, the extent, pace and intertemporal allocation of metal recovery is in practice determined by a complex interaction of both these with other factors. Following a review of theoretical interpretations, and a reformulation of associated hypotheses, binary-response models are applied to a sample of gold mines in mainly three major southern hemisphere producers (Australia, South Africa and Chile).
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McPhail, Ken, and Carol A. Adams. "Corporate respect for human rights: meaning, scope, and the shifting order of discourse." Accounting, Auditing & Accountability Journal 29, no. 4 (May 16, 2016): 650–78. http://dx.doi.org/10.1108/aaaj-09-2015-2241.
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Purpose – Drawing on Fairclough (1989, 2005), the purpose of this paper is to explore how respect for human rights is emerging and being operationalized in the discourse of 30 Fortune 500 companies in the mining, pharmaceutical and chemical industries at two key points in the recent evolution of the UN’s business and human rights agenda. Specifically the paper explores the scope of rights for which corporations are accountable and, more specifically, the degree of responsibility a company assumes for enacting these rights. Design/methodology/approach – The authors draw on Fairclough (1992) and Mashaw (2007) in a critical discourse analysis of corporate human rights disclosures of ten companies in each of the chemical, mining and pharmaceutical industries at two points in time coinciding with: first, the publication in 2008 of the Protect, Respect, Remedy policy framework; and second, the endorsement by the UN in 2011, of a set of Guiding Principles designed to implement this framework. Findings – The study finds four grammars of respect and three different scopes of rights within specific corporate accountably disclosures on their responsibility to respect rights. Corporate constructions of human rights are broad: from labour rights, through social and political rights, to the right to health and a clean environment. The corporate discourse is one of promoting, realizing and upholding rights that construct the corporation as an autonomous source of power beyond the state. Practical implications – The paper contends that the structuring of this emerging discourse is important, not only because the meaning and scope of corporate respect for rights affects the lived experience of some of the most vulnerable in society, but also because it reflects a shifting the relationship between the state, business and society (Muchlinski 2012). Originality/value – The authors develop a way of conceptualizing business human rights responsibilities and contend that the corporate human rights discourse of respect reflects a significant reconfiguration of political power.
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Tello, Edward, James Hazelton, and Shane Vincent Leong. "Australian corporate political donation disclosures." Accounting, Auditing & Accountability Journal 32, no. 2 (February 18, 2019): 581–611. http://dx.doi.org/10.1108/aaaj-04-2016-2515.
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Purpose A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the potential accountability benefits, corporations are not, however, required to report this information in their annual or stand-alone reports. The purpose of this paper is to investigate the quantity and quality of voluntary reporting and seek to add to the nascent theoretical understanding of voluntary corporate political donations. Design/methodology/approach Corporate donors were obtained from the Australian Electoral Commission database. Annual and stand-alone reports were analysed to determine the quantity and quality of voluntary disclosures and compared to O’Donovan’s (2002) legitimation disclosure response matrix. Findings Of those companies with available reports, only 25 per cent reported any donation information. Longitudinal results show neither a robust increase in disclosure levels over time, nor a clear relationship between donation activity and disclosure. The findings support a legitimation tactic being applied to political donation disclosures. Practical implications The findings suggest that disclosure of political donations in corporate reports should be mandatory. Such reporting could facilitate aligning shareholder and citizen interests; aligning managerial and firm interests and closing disclosure loopholes. Originality/value The study extends the literature by evaluating donation disclosures by companies known to have made donations, considering time-series data and theorising the findings.
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Walters, David, Michael Quinlan, Richard Johnstone, and Emma Wadsworth. "Representing miners in arrangements for health and safety in coalmines: A study of current practice." Economic and Industrial Democracy 40, no. 4 (December 1, 2016): 976–96. http://dx.doi.org/10.1177/0143831x16679891.
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This article explores the operation of regulatory provisions for worker occupational health and safety (OHS) representation in coalmining in Australia. Using data on inspections, combined with qualitative interviews, it looks at what occurs in a generally hostile labour relations climate and what supports or constrains representation in this scenario. It finds evidence of the engagement of worker representatives with serious risks in coalmining. By using the various means with which they are provided by regulatory measures, they make a significant contribution to the operation of the regulatory strategy of enforced self-regulation of OHS management. They are successful in doing so despite the unsupportive climate of labour relations in which they are frequently situated. However, the study poses questions concerning the fit of this approach with increasingly dominant versions of OHS management pursued by large and globally active corporations and discusses some implications of this for policy and further study.
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Mansaray, Hassan Elsan. "A Study of the Socioeconomic Impact of Mobile Phones on SMEs in the Waterloo Community, the Western Rural District of Sierra Leone." Randwick International of Social Science Journal 2, no. 2 (April 30, 2021): 10–21. http://dx.doi.org/10.47175/rissj.v2i2.211.
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To assess the impact of mobile phones on small and medium enterprises (SMEs) in the Waterloo Community, the researcher used qualitative research methods to do the study. It is selected with the intention of evaluating the socioeconomic impact on the use of mobile phones in the transport, Sand and stone mining as well as general merchandize/petty trading activities in the Waterloo community. Hence, simple random sampling technique was applied in selecting the number of participants that were involved in the study. The study discovered that the SMEs have contributed to socioeconomic development at certain level through the use of mobile phones. The impact of mobile phones in the Waterloo community involved: precise accounting and bookkeeping, making payments and collections, selling of products, and services to customers, connecting people, and increase business network opportunities and jobs creation.
The study further revealed the challenges faced by SMEs in their daily operations in the Waterloo community for example, increased competition from large firms, and multinational corporations, the ability to adjust to fast changing market demand, technological capacity, and change limitations linking knowledge, innovation, and creativity. Other challenges include lack of previous experience to run the SMEs, poor planning, no proper markets assessment, uncommercialized products, scanty marketing skills and lack of good corporate governance.
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TSUKERMAN, Vyacheslav A., and Elena S. GORYACHEVSKAYA. "Assessment of Financial Opportunities for Implementation of Innovation Potential by Mining Enterprises of Non-Ferrous Metallurgy of the North and the Arctic." Arctic and North, no. 43 (June 24, 2021): 77–88. http://dx.doi.org/10.37482/issn2221-2698.2021.43.77.
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The analysis of methods for assessing the financial opportunities for increasing the economic efficiency of industrial enterprises using absolute and relative indicators and coefficients was carried out. A mechanism for determining financial possibilities for realizing innovative potential of northern mining enterprises of non-ferrous metallurgy, based on the method of assessing the three-component coefficient, which allows choosing the most rational strategy of scientific and technological development, taking into account financial resources and features of production functioning in the northern regions of the Russian Federation, was developed. It is shown that the proposed methodology can be used with limited infor-mation in the accounting statements provided in public access. On the basis of objective indicators, the research of innovation activity of twenty industrial enterprises of non-ferrous metallurgy directly operating in the North and the Arctic and included as subsidiaries and branches of seven largest corporations — PJSC MMC “Norilsk Nickel”, JSC “Mine Karalveem”, PJSC “Acron”, JSC “Mining company “Berelekh”, PJSC “Seligdar”, OJSC “Susumanzoloto”, JSC “Polymetal” for the period 2013–2019 was carried out. Studies showed the dependence of the innovation activity of northern enterprises of non-ferrous metallurgy on the level of financial security revealed by the method of assessing the three-component coefficient. Scientifically substantiated possibility of developing and implementing a strategy of innovation development of enterprises for the medium and long term periods based on the level of financial security is shown. Enterprises with high financial security or in special cases (with additional investments with normal financial security) are able to generate innovation technologies. As the analysis has shown, the majority of northern enterprises have low financial security, which does not allow them to count on effective innovative development without attracting a significant amount of targeted investments.
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Merrett, David T., and Simon Ville. "Financing Growth: New Issues by Australian Firms, 1920–1939." Business History Review 83, no. 3 (2009): 563–89. http://dx.doi.org/10.1017/s0007680500003007.
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An expanding economy, new technologies, and changing consumer preferences provided growth opportunities for firms in interwar Australia. This period saw an increase in the number of large-scale firms in mining, manufacturing, and a wide range of service industries. Firms unable to rely solely on retained earnings to fund expansion turned to the domestic stock exchanges. A new data set of capital raisings constructed from reports of prospectuses published in the financial press forms the basis for the conclusion that many firms used substantial injections of equity finance to augment internally generated sources of funds. That they were able to do so indicates a strong increase in the capacity of local stock exchanges and a greater willingness of individuals to hold part of their wealthin transferable securities.
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Konijn, Peter, and Rob van Tulder. "Resources-for-infrastructure (R4I) swaps." critical perspectives on international business 11, no. 3/4 (July 6, 2015): 259–84. http://dx.doi.org/10.1108/cpoib-02-2013-0008.
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Purpose – This paper aims to understand the role resources-for-infrastructure (R4I) swaps play in internationalisation strategies, thereby contributing to a modern theory of the multinational enterprises (MNEs) based on experiences of rising power firms. Since 2004, the Chinese Government; state-owned policy banks; and oil, mining and construction corporations have used a relatively unique form of internationalisation through complex, large-scale R4I swaps in Africa. Design/methodology/approach – This paper uses a resource bundling perspective and political economy lens to analyse complex entry decisions and success, as well as the failure of R4I swaps. The paper is based on a comparative analysis of published case studies of R4I swaps in seven African countries complemented by field research by the first author. Findings – The findings show that, under very specific circumstances, R4I swaps can be considered as a successful internationalisation strategy. R4I swaps enable Chinese MNEs to build and maintain relationships with non-market elites that control access to natural resources and infrastructure contracts. Research limitations/implications – The sample of cases, although representing all relevant R4I-swaps, is too small to come for more quantitative conclusions on success/failure factors. Practical implications – R4I swaps are a very unlikely model for Western MNEs, as they lack the necessary country-specific competitive advantages and institutional mechanisms. Originality/value – To the authors’ knowledge, this is the first comprehensive study of all relevant Chinese R4I swaps in Africa and contains original data from fieldwork in Ghana and D.R. Congo.
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Ertz, Myriam, Fahri Karakas, Frederick Stapenhurst, Rasheed Draman, Emine Sarigöllü, and Myung-Soo Jo. "How misconduct in business contributes to understanding the supply side of corruption in international business." critical perspectives on international business 16, no. 3 (October 12, 2019): 209–31. http://dx.doi.org/10.1108/cpoib-09-2019-0067.
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Purpose This study aims to offer a better understanding of supply side of bribery and corruption in an international business perspective by conceptualizing it in the narrower concept of misconduct in business (MIB) derived from the deontological perspective to business ethics. Design/methodology/approach The authors use a case study methodology of professionals working within Canadian mining multinational corporations operating in Africa. The authors conducted 2 focus groups, 25 in-depth interviews, document search and an open-ended questionnaire to 15 professionals. Further, they drew on a combination of the classic relationalist sociological framework and its recent revision, that they named the relationalism-substantialism framework to analyze the data. Findings The triangulated empirical data show that the reason why MIB in the form of bribery supply occurs is not exclusively tied to any given perspective, whether the individual, the organization or the wider societal context. Rather, these different layers are tightly intertwined and interact with each other for the supply of bribery to occur. Originality/value Although the three siloed perspectives of MIB have been studied in the literature, they have not been addressed in relation to one another, and even less with a relationalism-substantialism framework. Yet, this perspective contributes compellingly to the understanding of the supply side in bribery. The authors propose a net of conceptually related constructs that intervene in the process of bribery supply occurrence, namely relationality influenced by institutional dysfunctionality and conflation and substantiality through agency and culture.
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Lansbury, Russell D., and Christie Breakspear. "Closing Down the Mine: A Tale of Two Communities and Their Responses to Mining Closures in Australia and Sweden." Economic and Industrial Democracy 16, no. 2 (May 1995): 275–89. http://dx.doi.org/10.1177/0143831x95162006.
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Barnes, Associate Professor Lisa. "Corporate Governance and Company Directors: Are They Alice in Wonderland?" Frontiers in Education Technology 3, no. 1 (December 6, 2019): p1. http://dx.doi.org/10.22158/fet.v3n1p1.
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Corporate governance is not a new concept. In fact the last 15 years has seen a surge in academic publications and case law in relation to the lack of corporate governance. Research Gap is that Company Directors are attending a “mad hatters’ tea party” when it comes to the implementation of governance codes, with the recent spate of court cases involving breaches of directors fiduciary duties. Methodology used was review of case law using archival data. This research looks at the type of case law issues of corporate governance in Australia and in particular accountability, and relates the case law to the Corporations Act (2001) to find where company directors are getting corporate governance wrong. The findings indicate that perhaps the “if not why not” prescription, should not be an option for corporate governance for some Boards. For some Boards the invitation from Alice to jump down the rabbit hole into creative accounting and bad board behaviour at the “mad hatters’ tea party” is just too great an incentive. Implications show that this review of important corporate governance case law will assist Boards to concentrate their efforts on improving the environment they operate in, as good governance equates to good business. “In another moment down went Alice after it, never once considering how in the world she was to get out again.” Carroll, Lewis (1865) Alice’s Adventures in Wonderland.
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Singh, Jang B., Greg Wood, Michael Callaghan, Goran Svensson, and Svante Andersson. "Operationalizing business ethics in organizations." European Business Review 30, no. 4 (June 11, 2018): 494–510. http://dx.doi.org/10.1108/ebr-05-2017-0101.
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PurposeCodes of ethics have become the mainstay of the ethics programs of corporations. Many studies have explored their contents, but few have examined what makes them effective. This international study aims to identify the measures viewed as being important by top executives in determining the worth to their organizations of corporate codes of ethics.Design/methodology/approachData were collected by questionnaires sent to the top 500 companies ranked by revenue operating in the private sectors in Australia, Canada and Sweden. By analyzing the survey results from the top corporate executives in these countries, the research team was able to test for a number of determinants of effectiveness for codes of ethics.FindingsIn a statistically significant model, it was found that four factors related to the internal management of the corporation are positively correlated to executives’ perceptions of the value of their corporate codes of ethics.Research limitations/implicationsFuture research may seek to address features of this study that limit its generalizability, as it was conducted on the largest of companies in each country and thus this sample may not reflect the way that business ethics are managed in smaller organizations in those countries.Originality/valueIf executives see particular items as important to their business ethics success, one could postulate that this has arisen from a perception that implementing these measures has been effective for their organizations. This provides guidance to other organizations on what items could enhance the effectiveness of their codes of ethics.
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Holm, Antoinette, and Erik Eklund. "A Post-Carbon Future?" (Post-)Industrial Memories. Oral History and Structural Change 31, no. 2-2018 (October 6, 2020): 67–79. http://dx.doi.org/10.3224/bios.v31i2.06.
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The Latrobe Valley, Australia, is a resource community in transition. The post-carbon future has yet to be realised, and the immediate future is one of economic uncertainty. A state and national economy was built upon energy production from brown coal (or lignite) since the early 1920s, but the realities of changing international and national markets and economies for coal-fired electricity are seeing its value diminish. The consequences of mining and power generation, of course, were left to be experienced by the residents of the Valley. The 2017 closure of Hazelwood Power Station and the Morwell or Hazelwood open-cut mine (as it has been called since the 2014 mine fire) proved to be the Valley’s tipping point for a future without brown coal generation. This article uses the case study of the Latrobe Valley to explore government and corporate renderings of the transition, and the closure of Hazelwood Power Station in particular. We introduce the concept of “extractive meaningˮ to understand and theorise the way that narratives are evoked by government and coal-related corporations that use the structures of collective memory and oral history, but that appear to be more akin to practices that seek to codify, confine, and strip popular and local experience of its meaning. Regional memory and oral history are blanketed under a powerful set of discourses. In this exploratory analysis, we contend that in this version of regional restructuring neo-liberalism is given full rein, history and heritage are in flux with strong Government and corporate direction to assist current policy priorities, even whilst dissonant elements of a vernacular interpretation of regional changes are still discernible.
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Biswas, Mathin, and Marjorie Jerrard. "Photo elicitation in management history." Journal of Management History 24, no. 4 (September 10, 2018): 362–76. http://dx.doi.org/10.1108/jmh-02-2018-0018.
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Purpose This paper aims to demonstrate advantages of using the photo elicitation technique from sociology, ethnography and visual anthropology to management history through reference to a study of job loss within the State Electricity Commission of Victoria in the Latrobe Valley, Australia, as it was undergoing transition and privatization in the early 1990s. Design/methodology/approach This is a methodology paper exploring photo elicitation and the theoretical perspectives of life course and identity work when applied in management history. Findings The use of photo elicitation encouraged interview participants to share their perspectives about the common experience of job loss in an Australian regional area which gave rise to some common themes about occupational identity and the challenges of being unemployed. Social implications After job loss, some common experiences have been found, namely, depression; drug and alcohol addiction; domestic violence and family break down; and even suicide. Originality/value Use of photo elicitation provided the methodology and framework to undertake original research in management history in an Australian region still experiencing denidustrialization of brown coal mining and power generation.