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A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington

Faculty of Commerce - Papers (Archive)

This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …

Towards Improving Learning Outcomes For International Students: The Master Of Professional Accounting Embedded Literacy Project, A. Abraham, M. Kaidonis

Faculty of Commerce - Papers (Archive)

This paper presents the University of Wollongong’s collaborative project to embed English literacy in key accounting subjects of the Master of Professional Accounting (MPA). The project will develop a curriculum prototype for embedding literacy which enhances learning in general as well as English literacy at an academic/professional level. Embedding both situated and transported literacies will also assist students in understanding discipline related material and enable critical evaluation of issues within the subject. The overall aim of the project is to improve the teaching and learning of MPA students who are predominantly international and not proficient in English, so that both …

Schizophrenia – The Costs, Ciorstan J. Smark

Faculty of Commerce - Papers (Archive)

By looking at a particular subset of mental illness in Australia, (schizophrenia), this article reflects on the way in which direct costs falling within the parametres of the health budget are privileged (inscribed) above indirect costs which fall outside this boundary (and thus fail to be appropriately inscribed). This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.

The “Culture System” In Dutch Indonesia 1830–1870: How Rawls’S Original Position Ethics Were Violated, Parulian Silaen, Ciorstan J. Smark

Faculty of Commerce - Papers (Archive)

The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash crops such as sugar, coffee, indigo, tobacco and pepper, so that they could pay their land tax to the Dutch.

This paper examines the ramifications of two aspects of the Culture System and the policies that allowed its administration. The first of these is the segregation of education and access to higher-level employment on the grounds of race. The second …

Social And Historical Power Plays: A Foucauldian Gaze On Mental Institutions, Ciorstan J. Smark, Hemant Deo

Faculty of Commerce - Papers (Archive)

ABSTRACT: This research focuses on New South Wales’ process of deinstitutionalisation using a Foucauldian lens. By using this filtering process, this research aims to highlight the interchange between the concepts of power and knowledge as two vital and interrelated forces. These forces are seen as dominant forces within the process of deinstitutionalisation in New South Wales. The introduction of the policy of deinstitutionalisation is found to have highlighted the need for accounting and financial information to be distanced from the economic rationalist calculus in order that better policy decisions are made. The case study further explores some of the societal …

Implementation Of An Integrated Accounting And Cost Management System Using Sap System: A Field Study, Sudhir C. Lodh, Michael J. Gaffikin

Faculty of Commerce - Papers (Archive)

Not only are in-depth (theoretically informed) longitudinal (reflexive) field studies few and far between, it has been argued in those studies that little is known about the design and implementation of accounting and information systems that operate in today's world-class organizations. Using such an approach this study seeks to illustrate and analyse the implementation processes of an integrated accounting and cost management system using the SAP system at a major steel producer in Australia. It is demonstrated that the technical design of the system is only a part of the implementation process. Keeping 'actor-networks' in line and managing change including …

Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Work-integrated learning (WIL) programs are becoming popular with students, government, employers, and universities. A major benefit of a WIL program is the increased employability of students, and this matches well with the present trend whereby students expect a pay-off from their investment in education. Although WIL programs are more common in some profession-based undergraduate courses than others, they have not been frequently discussed in relation to accounting in the Australian context. This paper discusses issues related to designing a WIL program for an undergraduate accounting program in an Australian context. The importance of WIL programs in general is followed by …

Student Responses To The Integration Of A Flexible Online Learning Environment Into An Undergraduate Accounting Subject, A. Abraham

Faculty of Commerce - Papers (Archive)

This paper discusses the integration of a flexible online learning environment into an undergraduate management accounting subject using WebCT and presents the results of research based on student evaluations of this integration. Student responses indicate four general trends. First, that there was overall satisfaction with the quality of the subject and the way in which substantial resources were offered online. Secondly, that the use of WebCT enhanced the learning experience and promoted independence, essential criteria for evolving life long learning skills. Thirdly, that WebCT made access to learning materials more readily suitable to the practical constraints of the learners' individual …

International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie

Faculty of Commerce - Papers (Archive)

This paper looks at the growing trend of calls for reform, under the guise of globalisation. Such calls are/have been made by the current Australian Federal Government (AFG) in their national policy setting role. What is relevant to this paper is the AFG’s involvement in accounting standard setting, and their push for International Harmonisation (IH) of Australian Accounting Standards (AAS), through full adoption of international accounting standards set by an international standard setting body. A chronology of Australia’s IH program will be explored, with particular emphasis on the AFG’s involvement. The intensity of their involvement will be shown to emerge …

Attitudes Of Educators And Practitioners In The Uae Towards Elements Of General Education In Learning Accounting, Jamal Roudaki

Faculty of Commerce - Papers (Archive)

Most universities and higher education institutions in developing countries seem to concentrate on areas of specializations in teaching accounting. Many do not seem to give attention to general education despite the fact that local and international accreditation bodies (i.e. AACSB) require general education to be part of the accounting degree. This paper aims at finding out how educators and practitioners differ in terms of their preference ratings of general education knowledge in accounting curriculum. A survey was conducted and discriminant analysis was applied to the collected data. The results suggest that, the two groups differ in their preference in general …

Accounting: In Crisis Or Ascendancy?, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of the HIH Group in 2002, with contextual reference to earlier periods. It then outlines the submissions made by the accounting profession, actuaries and regulatory institutions to the Royal Commission Inquiry into the collapse of the HIH Group. These submissions are analysed in relation to the profession promoting functionally defined interests and …

Accounting For Intellectual Assets And Liabilities, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

This paper is an addition to the current debate on how to measure and recognise intellectual assets and liabilities. A conceptual approach has been proposed so that intellectual assets and liabilities can be recognised in the financial statements using market value as a reference point acknowledging that intellectual assets and liability items cannot be measured accurately to recognise them individually. It was constructed using the common ground between financial reporting and intellectual assets and liability management. It has used an intellectual assets definition, an intellectual assets indicator at an organizational level, the Australian conceptual framework in accounting and recently published …

Commentary: Reflections On The Critical Accounting Movement: The Reflections Of A Cultural Conservative, Mary A. Kaidonis

Faculty of Commerce - Papers (Archive)

The editors described this as provocative and I was eager to be informed and challenged. O'Regan's claim to be sympathetic to Critical Accounting and his promise to "articulate in sober terms" gave way to O'Regan's frustration, distain and ultimately to reveal his confusion. If previous authoritive writers have failed to inform or enlighten, what contribution could I make? Do I respond the emotive phrases used. Do I sensor me responses? Or should I be amused and have some fun too? I have decided to do all three by offering two commentaries; one which takes O'Regans's paper seriously and I also …

"Fractured Tales For Teaching Accounting: A Journey Through Three Worlds?", Kathleen A. Cooper, Kellie M. Mccombie, Kathy M. Rudkin

Faculty of Commerce - Papers (Archive)

This paper discusses the present educational trends in the Western World, and in particular Australia, that endanger the prospect of critical thought in accounting education. Such trends include the commodification of the student and education, reductions in government funding, and the emergence of Online education. We believe that economic pressure brought to bear on what accounting, and how accounting is taught, should be resisted to preserve the integrity of learning outcomes for students. This then leads us to reveal our struggle to learn/teach in a critical sense. The paper evaluates various pedagogical approaches, and their consequences for teaching and learning …

Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis

Faculty of Commerce - Papers (Archive)

Accounting and taxation systems are considered as two coexisting institutional practices which claim to be neutral and to function for the benefit of society. These claims are examined with reference to the natural resources industry and the treatment of rehabilitation costs in Australia, as the impact of this industry, both economic and environmental, is significant. By comparing the practice of accounting in financial reporting and in taxation, the use of calculative and representational practices is exposed to identify contradictions, conflicts and disparities.

Effective Teaching And Learning In Accounting Education: Examining The Linkages Between Students' Perceptions Of The Teaching Context, Students' Approaches To Learning And Students' Outcomes, Anne Abraham

Faculty of Commerce - Papers (Archive)

Research in accounting education has almost neglected both student perceptions of the learning context and their approaches to learning. Instead, studies have focused on either the teaching context or the outcomes of learning. This omission has meant that accounting educators often experience difficulty in understanding students conceive learning to be, how they perceive the learning task, or how they approach learning. The purpose of this paper is to examine the relationship between the perceptions, the approaches and the outcomes of students in a business subject in order to discover how these students learn and thus to provide some strategies which …

Student Responses To The Integration Of Webct Into An Accounting Subject, Anne Abraham

Faculty of Commerce - Papers (Archive)

How can WebCT be integrated into classroom teaching? How can it be used to enhance the learning experience of students? Students are often hesitant about using new technology, especially if they are asked to communicate publicly in some way. The use of WebCTprovides students with valuable learning experiences as well as flexibility by offering a virtual classroom, wherever and whenever (within reason) that it suits the students. In addition, WebCT can enhance communication by encouraging online participation and overcoming students'fear ofdealing with new technology. This paper presents the result of research based on student evaluations of the integration ofthe use …

A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier

Faculty of Commerce - Papers (Archive)

This paper is a discussion of how the People’s Republic of China is attempting to revise accounting standards. Historically, China’s accounting standards were dominated by ‘management’ accounting and compliance and achievement of goals and objectives established by central planning authority. As China seeks Foreign Direct Investment in formerly State Owned Enterprises, competitive pressures demand a change of emphasis in financial reporting. Much of the Western world is adapting IFRS for financial reporting. IFRS seems to privilege western dialogue in the adoption and acceptance of standards if PRC wishes to access the world wide capital markets. Consistency and comparability of financial …

Powerful Friends: The Institutionalisation Of Corporate Accounting Practices In An Australian Religious/Charitable Organisation, H. J. Irvine

Faculty of Commerce - Papers (Archive)

The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management techniques, including accounting, in the nonprofit sector, has been the need for such organizations to achieve financial legitimacy. This can be achieved by means of their accounting practices, as they demonstrate a level of financial accountability that proves them to be legitimate recipients of funds from the public, from governments, and increasingly from the corporate sector. …

Corporate Regulation In Australia: Fact Or Fiction, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

This paper recognises and takes as given there is a recurring cycle of regulatory failure, regulatory reform. It also accepts the arguments of a small number of authors that there are flaws within the regulatory mechanism which contribute to the perpetuation of the regulatory failure, regulatory reform cycle. However, this paper argues that these flaws are but a symptom of more deeply seated problems. The regulatory framework is weak in very fundamental and strategic areas including the nature of legislation and accounting standards, enforcement and overall administration. The fact that these weaknesses are not adequately addressed or rectified suggests that …

In The Beginning Was The Word...: The Sanctification Of An Accounting Language, K. M. Mccombie, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

Traditional theories of language fail to recognise the social/political/historical influences on an accounting language. It is with a "critical" perspective that our paper addresses a problematic formation of accounting language. Specifically, we are concerned with the fact that some have the ability to be heard in accounting situations, while others are ignored, or reinterpreted. Our explanation of this is that accounting has experienced linguistic unification, which has resulted in the accounting profession imposing an "official" accounting language and maintaining control over it's use. This "official" accounting language is (re)produced continually, and our hope is that this cycle will be broken.

Accountancy As An Autopoietic System: An Explanation Of Recurring Regulatory Failure, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

A recurring feature of the Australian corporate scene has been a cycle of booms and collapses. This, in turn, has been accompanied by a recurring cycle of regulatory failure, regulatory reform. In the wake of regulatory failure, it has not been uncommon for criticism to be directed towards accounting and the accountancy profession for the unexpectedness of some corporate failures. This criticism, in general, arises because the audited financial statements of the companies concerned have indicated the companies were profitable and well-managed. Subsequent investigation invariably has shown that the companies were, in fact, incurring losses and often faced severe liquidity …

The Cost Of Power: Costing Procedures At The Soho Foundry, R. Williams

Faculty of Business - Accounting & Finance Working Papers

The Soho Foundry, managed by James Watt jnr was an innovative manufacturer of steam engines, in the late eighteenth and early nineteenth centuries. This paper discusses the establishment of the foundry and the costs accumulated and recorded to assist in the management of the organisation. The costing records were very comprehensive and served to set prices as well as to determine profit on each order.

Some Professionalisation Strategies Of Australian Accountancy, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

It is one thing for an occupational group to designate itself a profession but quite another to attain public recognition of this status. Accomplishing publicly recognised professional status was a prime task of Australian accountancy during the course of this century. This task was, perhaps, more difficult for Australian accountancy than, for example, their United Kingdom counterparts. One factor contributing to the difficulty of the task was that many of the unexpected corporate failures in the wake of the Victorian land boom of the late eighteenth century cast many members of the early Australian accountancy associations in the role of …

Accounting For Steam: The Accounts Of The Soho Factory, R. Williams

Faculty of Business - Accounting & Finance Working Papers

The accounting records of the Soho Foundry, an organisation set up in the late eighteenth century display a close similarity to modem accounting processes. This paper discusses the organisation of the foundry and its ledger, as a reflection of that organisation, during the early years of operation. The Soho Foundry was unique in as much as it was the first factory built to solely manufacture steam engines and as may be expected the organisation of the foundry reflected the innovation of the design of its product. The accounting system employed also reflected a high degree of sophistication.

Accounting, Sexual Repression, And Pacioli, E. Rigby

Faculty of Business - Accounting & Finance Working Papers

In "No Accounting For Sexuality", Gibson Burrell claimed that by seeking evidence "in other fields of knowledge", using" little historical documentation" and engaging in "speculative" discussion he was able "undoubtedly" and "clearly" to paint a picture of a monastery and a Church which suppressed sexuality and influenced the life of the monk responsible for the development of double-entry bookkeeping. This paper critically evaluates Burrell's historical method and presents evidence which conflicts with his sources. It argues for a feminist critique of accounting using historiography, rather than the uncritical use of secondary sources when writing feminists' accounts of accounting.

Power And Knowledge In Accounting: Some Analysis And Thoughts On Social, Political, And Economic Forces In Accounting And Profession In Indonesia (1800-1950s), E. G. Sukoharsono, M. J. Gaffikin

Faculty of Business - Accounting & Finance Working Papers

The paper provides some preliminary analyses and thoughts on long-term qualitative research project investigating the power-knowledge relations of the emergence, existence, and penetration of accounting in the social context. This first analysis is to explicate accounting and its relation to the Foucauldian power-knowledge concept. The second analysis is that the historical understanding of the development - up to 1950s condition of accounting practice and profession in Indonesia has been moulded heavily by the issues of colonialism's legacy. It was the fact that the Dutch accounting practices have dominated even after the independence of Indonesia. The third and fourth analyses has …

Students' Understanding Of Accounting Concepts And The Effects Of A Computerised Accounting Package: Preliminary Results Of An International Study, M. A. Kaidonis

Faculty of Business - Accounting & Finance Working Papers

This paper focuses on the use of a PC-based accounting package (Sybiz Plus rev L), to help teach accounting information systems concepts. Australian and Hong Kong students were used to investigate whether the use of computerised accounting information systems actually helped the students' understanding of accounting concepts. The students' identification numbers were used to match each students' performance before and after the Sybiz section. Accounting concepts were tested using true/false and multiple choice tests divided into five parts to identify different concepts. A questionnaire seeking demographic detail was given to the students to identify contributing variables.

Accounting For Identifiable Intangible Assets: No One Right Way, M. M. Greenwell, G. E. Tibbits

Faculty of Business - Accounting & Finance Working Papers

This paper considers the conceptual basis for various arguments as to the most appropriate method of accounting for identifiable intangible assets. The conceptual framework propounds the view that information needs of users have primacy. One consequence of this is that shareholders' views should be considered. Partial results of a major survey of the shareholders of Pacific-Dunlop Ltd, undertaken by the authors, are drawn on. These results indicate that shareholders have a variety of views regarding the accounting for identifiable intangible assets. A conclusion is drawn that in order to meet the information needs of the users, no single method should …

The Sacred And The Secular: The Variable Significance Of Accounting In A Religious Organization, P. Booth

Faculty of Business - Accounting & Finance Working Papers

There is a growing body of accounting literature that argues for the need to understand accounting as embedded in the social contexts within which it was developed and is used (for example, Berry et al, 1985; Burchell et al, 1980; Chua, 1988; Hopwood, 1978, 1983; Nahapiet, 1988; Preston, 1986). Instead of seeing accounting practices as functionally or dysfunctionally fitted to the organization, this literature tends to view them as reflexive constructions of the everyday activities of the members within their organizational and social context; as the result of specific organizational and social historical patterns. This focus replaces a concern with …