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Articles 1 - 19 of 19
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Value For Money? Neoliberalism And New South Wales Prisons, J. Andrew, D. Cahill
Value For Money? Neoliberalism And New South Wales Prisons, J. Andrew, D. Cahill
Faculty of Business - Accounting & Finance Working Papers
The NSW prison sector has undergone considerable reform over the last ten years. The NSW government now oversee the operation of publicly managed prisons, one privately managed prison and a number of new public prisons operating under the new ‘Way Forward’ management model. In order to establish which approach to prison management offered the best value for money, the NSW government undertook a ‘value for money’ assessment in 2005. In this paper, we argue the cost accounting information used in the assessment process was limited and partial, and provided a poor basis on which to form policy. Even so, the …
Accounting Theory And Practice: The Ethical Dimension, M. Gaffikin
Accounting Theory And Practice: The Ethical Dimension, M. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
It has often been suggested by some that the expression business ethics is an oxymoron – it employs contradictory terms because business seeks to optimise or maximise gains from its operations while ethics implies a very different basis for business practices. However, although the more cynically minded would seriously subscribe to this view, there has been a very dramatic upturn in an interest in ethical considerations by business leaders and professional business organisations partly as a result of the demands of societies which have had to bear the cost of spectacular corporate collapses and the unscrupulous business activities of a …
Northerners Counting Black Elephants: On Safari With Live 8 And G 8, K. Rudkin, K. Cooper
Northerners Counting Black Elephants: On Safari With Live 8 And G 8, K. Rudkin, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
Purpose – To demonstrate the inadequacy of traditional concepts of accountability and corporate governance for global gifting relationships, as exemplified in the Live 8 and G 8 events. An alternative construct of value in exchange is proposed. Design / Methodology / Approach – A discussion paper using a literature based analysis and critique. Findings – Accounting avoids social responsibility by denying culturally determined legitimate meanings of value other than those constructed from an economic perspective. New accountability and corporate governance mechanisms are needed for donor/recipient relationships. Research limitatations / Implications – The arguments advanced should be further explored in alternate …
Accounting By Women: Fear, Favour And The Path To Professional Recognition For Australian Women Accountants, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
This paper traces the campaign by women in Australia to gain admission to accounting bodies. The opposition to female membership of accounting bodies is set within the context of views of the abilities and place of women at the time. In general, women had neither the nature nor the intelligence for the commercial world. Even if women were mentally equipped for commercial work, this was contrary to nature because women should be companions to men not competitors. However, two crises saw the beginning of the acceptance of women as members of accounting bodies. One such crisis was the monetary impact …
Modelling The Usage And Understanding Of Financial Products: An Empirical Analysis Of Australian Owner-Occupied And Investor Mortgages, A. C. Worthington
Modelling The Usage And Understanding Of Financial Products: An Empirical Analysis Of Australian Owner-Occupied And Investor Mortgages, A. C. Worthington
Faculty of Business - Accounting & Finance Working Papers
Binary logit models are used to predict usage and understanding of owner-occupied and investor mortgages on the basis of demographic, socioeconomic and financial characteristics. The data is drawn from the 2003 ANZ Survey of Adult Financial Literacy in Australia and relates to 3,548 respondents. Factors examined include financial literacy, gender, age, ethnicity, occupation, educational level and family structure, along with household income, savings and debt. Understanding is defined in terms of knowledge of mortgage rates, fees and charges and familiarity with key mortgage terms. The results indicate that being middle-aged or a couple with children increases the likelihood of an …
Mary Addison Hamilton, Australia’S First Lady Of Numbers, K. Cooper, A Kurtovic
Mary Addison Hamilton, Australia’S First Lady Of Numbers, K. Cooper, A Kurtovic
Faculty of Business - Accounting & Finance Working Papers
In the early 20th century, the restriction of women entering the accounting as well as other professions was common, yet Australia’s first lady of numbers, Mary Addison Hamilton (Addie) has also been Australia’s forgotten pioneer. Addie became the first woman admitted to membership of a recognised professional accounting body in the British Commonwealth during a time when women’s admission to the accounting arena was strongly discouraged. This paper will attempt to explain why it is that Addie’s outstanding achievement has gone unnoticed by the modern day accounting profession rating no mention in Australian accounting history literature. Was it a case …
Dorothea Dix: A Social Researcher And Reformer, Ciorstan J. Smark
Dorothea Dix: A Social Researcher And Reformer, Ciorstan J. Smark
Faculty of Business - Accounting & Finance Working Papers
Dorothea Lynde Dix (1802 – 1887) was a passionate and pioneering nineteenth century mental health reformer. Bound by the conventions and proprieties of her time, she was nevertheless a ground breaking advocate of people with mental illness. Her methods of research, lobbying and advocacy were both innovative and effective. This paper traces Dorothea Lynde Dix’s researches in Massachusetts from 1841 until 1848. Her methods of research and lobbying are illustrated in the context of social and legal conventions that did not allow women to directly address the state legislatures of the time. The detractors of “Dragon Dix” are examined. Her …
Personal Bank Account Access And Awareness: An Analysis Of The Technological And Informational Constraints Of Australian Consumers, A. C. Worthington
Personal Bank Account Access And Awareness: An Analysis Of The Technological And Informational Constraints Of Australian Consumers, A. C. Worthington
Faculty of Business - Accounting & Finance Working Papers
Logit models are used to predict access and awareness of personal bank accounts. Access is defined as the ability and willingness to use ATM, EFTPOS, telephone and internet banking. Awareness relates to the nderstanding of bank statements, fee and charges, account shopping around and internet calculators. Newer ways of accessing bank accounts are confined to young, urban, well-educated, white-collar occupations. Awareness is lower for respondents with less education, non-workers, farm workers, unskilled and renting households, and higher for white-collar occupations, couples and those with higher incomes and savings.
Implications For Accounting Educators Of Student Socio-Economic Circumstances, A. De Zoysa, K. Rudkin
Implications For Accounting Educators Of Student Socio-Economic Circumstances, A. De Zoysa, K. Rudkin
Faculty of Business - Accounting & Finance Working Papers
This study investigates the relationship between students’ socio-economic circumstances and students’ academic performance in an undergraduate accounting degree at a regional Australian university. The employment patterns and course participation preferences of accounting students are documented to understand actions needed to better attract future quality accounting students. The pilot study encompassed a survey of one hundred third year accounting students. It found no direct significant relationship between students’ paid work and their academic performance. Significantly the study revealed a positive relationship between student shift work and academic performance. Other findings were that students displayed a preference for online materials as opposed …
Coverage, Knowledge And Perceptions Of Superannuation In Australia, A. C. Worthington
Coverage, Knowledge And Perceptions Of Superannuation In Australia, A. C. Worthington
Faculty of Business - Accounting & Finance Working Papers
Binary logit models are used to predict coverage, knowledge and perceptions of superannuation on the basis of individual demographic, socioeconomic and financial characteristics. The data is drawn from the 2003 ANZ Survey of Adult Financial Literacy in Australia and relates to 3,548 respondents. Knowledge of superannuation is defined, amongst other things, in terms of understanding superannuation fees and charges and statements, recognising the voluntary and compulsory nature of additional employee and employer contributions and the recognising the lower taxation of superannuation compared to other investments. Factors examined include gender, age, ethnicity, occupation, educational level and family structure, along with household …
Habermas, Freud, Accountants: An Epidemic Of Self-Deception And/Or Public Abuse?, M. M. Day
Habermas, Freud, Accountants: An Epidemic Of Self-Deception And/Or Public Abuse?, M. M. Day
Faculty of Business - Accounting & Finance Working Papers
In this paper I focus on Habermasian therapeutic discourse, which, according to Habermas, is a prerequisite for transformation and emancipation. I describe Habermas' reconstruction of Freudian psychoanalysis, and subject it to critique by drawing on several works, including some feminist authors. In the second part of the paper, I draw parallels between the power/knowledge construct of psychoanalysis and a power/knowledge construct of financial accounting, with particular reference to tax-effect accounting. I conclude with a consideration of accountants as reproducers of self-deception and generators of public abuse.
Accounting, Sexual Repression, And Pacioli, E. Rigby
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.
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.
The Incorporation Of Society's Values And Expectations Into Auditing Standards, O. A. Zaid
The Incorporation Of Society's Values And Expectations Into Auditing Standards, O. A. Zaid
Faculty of Business - Accounting & Finance Working Papers
One of the criticisms directed at the accounting profession is that auditing standards are determined, examined, evaluated and interpreted by accountants themselves through their professional bodies. It appears that auditing standards fall behind changes in society's values and expectations. This paper examines the need for and significance of incorporating changes in society's values and expectations into auditing standards as perceived by different groups within Australian society. This examination is based on a questionnaire survey of external auditors, company accountants, internal auditors, solicitors, academics, taxation officers, company directors and others. The study revealed that these groups support the need for the …
Habermasian Ideal Speech: Dreaming The (Im)Possible Dream, M. M. Day
Habermasian Ideal Speech: Dreaming The (Im)Possible Dream, M. M. Day
Faculty of Business - Accounting & Finance Working Papers
In this paper I amplify Habermas's eclecticism, and draw on a variety of pedagogic, psychologic, philosophic, and feminist literature to explore and critique the Habermasian Ideal Speech Situation (ISS). I believe that ISS, as the intersection of various ontological positions, has implications for our daily practices, and I illustrate how these might be transformed. Thus, I am proclaiming ISS as an catalyst for reflexive considerations of our ontological positions, and for instigating transformative processes.
Organisational Role Conflicts And Researcher's Role Conflicts Exposed Using Ethnographic Explorations Of A Case Study, M. A. Kaidonis
Organisational Role Conflicts And Researcher's Role Conflicts Exposed Using Ethnographic Explorations Of A Case Study, M. A. Kaidonis
Faculty of Business - Accounting & Finance Working Papers
Organisational control of a public housing institution (the Crust) was exposed using interpretive methodology. Information was obtained from extensive interviews of key personnel. It was found that, control of the organisation was influenced by the control of the accounting information system. Further, the control was exercised by one particular person through stifling the development of the computerisation of the AIS. The development of the AIS highlighted the conflict of the Crust's roles (of helping to house people and to conduct itself in a business like manner). The methodology employed is reflective and highlighted contradictions and conflicts of the author's role …
Habermas & Learning & Teaching, M. M. Greenwell
Habermas & Learning & Teaching, M. M. Greenwell
Faculty of Business - Accounting & Finance Working Papers
This paper presents an illustration of the use of some of the insights from the work of Jurgen Habermas within a learning and teaching situation. The empirical work is reported and informed in tandem with various aspects of the theory of communicative action (Habermas 1981), and the style of this paper is process-oriented. The illustration is sited within the course AC304 Auditing in the Department of Accounting & Financial Management at the University of the South Pacific during second semester in 1991. Four groups of people as students (a total of 17 people) took up the offer of a project …
Cognitive Style As A Factor In Accounting Students' Performance On Multiple Choice Examinations, F. A. Gul, H. Y. Teoh, R. Shannon
Cognitive Style As A Factor In Accounting Students' Performance On Multiple Choice Examinations, F. A. Gul, H. Y. Teoh, R. Shannon
Faculty of Business - Accounting & Finance Working Papers
Using 59 final year accounting students as subjects and multiple regression analysis, this paper tests the hypothesis that accounting students' performance on multiple choice examinations is related to field dependence cognitive style. Results support the hypothesis and suggest that in evaluating student performances in multiple choice examinations, accounting academics should bear in mind that the scores on these examinations may be partly a function of students' cognitive style. This finding has implications for the use of multiple choice examinations in classroom evaluations.
Gender-Based Role Representations In Annual Company Reports, M. M. Greenwell
Gender-Based Role Representations In Annual Company Reports, M. M. Greenwell
Faculty of Business - Accounting & Finance Working Papers
This research had its genesis in the teaching of Financial Accounting to second year undergraduate students [1]. In the introduction to the subject the author distributed actual copies of annual company reports (ACRs) to expose them to students. In this course students learn various techniques. e.g. Group Accounts, and disclosure requirements. Class discussion evolved from a consideration of the relative merits of graphic presentation of financial data and actual financial accounts, to a consideration of the information content of the glossy pictures. Generally, there seemed to be a substantial number of pictures in the reports and more specifically, there seemed …