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Nonlinear Post-Fire Simulation Of Concentrically Loaded Rectangular Thin-Walled Concrete-Filled Steel Tubular Short Columns Accounting For Progressive Local Buckling, Ghanim Mohammed Kamil, Qing Quan Liang, Muhammad N. S Hadi
Nonlinear Post-Fire Simulation Of Concentrically Loaded Rectangular Thin-Walled Concrete-Filled Steel Tubular Short Columns Accounting For Progressive Local Buckling, Ghanim Mohammed Kamil, Qing Quan Liang, Muhammad N. S Hadi
Faculty of Engineering and Information Sciences - Papers: Part B
The repair of fire-damaged thin-walled rectangular concrete-filled steel tubular (CFST) columns in engineering structures after fire exposure requires the assessment of their residual strength and stiffness. Existing numerical models have not accounted for the effects of local buckling on the post-fire behavior of CFST columns with rectangular thin-walled sections. This paper describes a nonlinear post-fire simulation technique underlying the theory of fiber analysis for determining the residual strengths and post-fire responses of concentrically loaded short thin-walled rectangular CFST columns accounting for progressive local buckling. The post-fire stress-strain laws for concrete in rectangular CFST columns are proposed based on available test …
The Interplay Between Accounting Professionals And Political Ideologies: The Emergence Of Chinese Accounting Standards From 1978 To 1992, Lina Xu, Corinne L. Cortese, Eagle Zhang
The Interplay Between Accounting Professionals And Political Ideologies: The Emergence Of Chinese Accounting Standards From 1978 To 1992, Lina Xu, Corinne L. Cortese, Eagle Zhang
Faculty of Business - Papers (Archive)
This article explores the role of accounting professionals in the emergence of the first set of accounting standards - Accounting Standards for Business Enterprises (ASBE) - in China between 1978 and 1992. Based on a variety of sources drawn from the archives of Chinese language accounting textbooks and highly ranked academic journals, this article reveals how accounting professionals adapted accounting thoughts and practice to fit the demands of the prevailing political ideologies, which facilitated the social conditions essential for the development of ASBE. Drawing on theoretical perspectives on the interplay between accounting and its social context, as pronounced and advocated …
Accounting For Justice In Local Government Responses To Sea-Level Rise: Evidence From Two Local Councils In Victoria, Australia, Sonia Graham, Jon Barnett
Accounting For Justice In Local Government Responses To Sea-Level Rise: Evidence From Two Local Councils In Victoria, Australia, Sonia Graham, Jon Barnett
Faculty of Arts, Social Sciences and Humanities - Papers
This chapter explains the way justice is being considered by two local governments tasked with the responsibility of facilitating adaptation to sea-level rise. It compares the ways in which the East Gippsland Shire Council and Wellington Shire Council in Victoria have approached adaptation to sea-level rise, how they have engaged their communities on the issue, and the way staff in these two local governments think about the justice dimensions of adaptation.
Accounting For Nonconvergence In Global Wool Marketing Before 1939, David Merrett, Simon Ville
Accounting For Nonconvergence In Global Wool Marketing Before 1939, David Merrett, Simon Ville
Faculty of Law, Humanities and the Arts - Papers (Archive)
From the mid-nineteenth century, raw wool became a global commodity as new producing countries in the Southern Hemisphere supplied the world's growing textile industries in the North. The selling practices of these big-five exporters - Australia, New Zealand, South Africa, Argentina, and Uruguay - ranged from auction through a hybrid of auction and private sale to exclusively private sale. We explore why these countries persisted with different marketing arrangements, contradicting two streams of literature on institutions: isomorphism and the new institutional economics. The article makes several important contributions through blending distinct branches of theory and by focusing on the international …
Accounting And Accountability For Disability Benefits: A Foucauldian Study Of The History Of Disability Benefit Protocols In Australia (1909-1961), Mona Nikidehaghani, Michael Ibrahim Mehmet
Accounting And Accountability For Disability Benefits: A Foucauldian Study Of The History Of Disability Benefit Protocols In Australia (1909-1961), Mona Nikidehaghani, Michael Ibrahim Mehmet
Faculty of Business - Papers (Archive)
Public welfare payments have played a central role in providing financial-and service-based support for the disabled in Australia since the early part of the twentieth century. This study examines the role that discursive regimes of accounting and accountability have played in these regimes between 1909 and 1961. By examining the Means Test, a key technique and strategy used to qualify or disqualify citizens as disabled, the paper demonstrates the salient role that accounting techniques have played in these governmental programs. Through this demonstration the study reveals the array of implications for the disabled of accounting techniques applied to their identities …
U.S. Corporate Management System And Managerial Accounting: A Brief History Of The Aircraft Industry Company, Aida Sy, Tony Tinker, George Michel Ezzie Mickhail
U.S. Corporate Management System And Managerial Accounting: A Brief History Of The Aircraft Industry Company, Aida Sy, Tony Tinker, George Michel Ezzie Mickhail
Faculty of Business - Papers (Archive)
The article investigates the financial statements of the aircraft industry in the USA. Boeing Corporation has a long history of managerial accounting system which makes it unique in the industry. The paper seeks to show the main challenges the company have been facing. We also investigate the regulation aspects of the firm. More research showed that an error with the 787 aircraft battery that is manufactured in Japan jeopardized the finances of Boeing. After financial struggles Boeing was able to turn their revenues around which is seen in their current financial statements from the past years. As a result of …
Financial Accounting Reform: The Need For A 'Back To Basics' Approach For Profit Measurement And Wealth Measurement, John Ryan
Faculty of Business - Papers (Archive)
By recognising the dual purposes of financial accounting, and developing distinct theories to guide the preparation of financial reports, the apparent internal contradictions in accounting theory can be resolved. Property rights and measurement theory provide the basis for explaining transaction-based profit measurement and funds commitment, and for a statement of wealth measured using market prices. Property rights are recognised in The New Institutional Economics. Going beyond accepted accounting conventions, property rights provide the qualitative, empirical property giving meaning to accounting practice for profit measurement through the 1940s to 1960s. Examples of profit and of wealth measurement are included.
Learning And Study Strategies Affecting The Performance Of Undergraduate Management Accounting Students In An Australian University, Anura De Zoysa, Palli Mulla K A Chandrakumara, Kathleen Rudkin
Learning And Study Strategies Affecting The Performance Of Undergraduate Management Accounting Students In An Australian University, Anura De Zoysa, Palli Mulla K A Chandrakumara, Kathleen Rudkin
Faculty of Business - Papers (Archive)
This study examines the relationship between the academic performance of second year management accounting students at an Australian 'red brick' university and the respective individual learning and study strategies adopted by them in their studies of management accounting. A sample size of one hundred and eighteen valid responses comprises the data for this study. The respondents completed the Learning and Study Strategies Inventory (LASSI). The results demonstrate that learning and study strategies of low and high performing groups differed significantly in six out of ten aspects that were examined, namely: anxiety; attitude; information processing; motivation; the ability to select main …
Ecological Modernization And The Role Of Environmental Accounting: A Study Of Chinese Automobile Company, Ying Deng
Faculty of Business - Papers (Archive)
The globalised economy has changed the face of environmentalism and its application in Accounting. The transformation turned the companies to treat the environmental issues from operating problems to business opportunities. While the multinational corporations start to expand to the emerging market, the problems and issues are also coming along with the expansion. In this scenario, Chinese manufacturing industry plays prominent role. The uniqueness of State-owned-Enterprises (SOEs) has greatly transformed the ecological modernization into their practices in terms of mass production and management control. The agencies are considered as the reflexivity to the government using discursive formation to convince the public …
A Survey Of Cost And Management Accounting Practices In Sri Lanka, Anura De Zoysa, Shyam Bhati, Menik De Zoysa
A Survey Of Cost And Management Accounting Practices In Sri Lanka, Anura De Zoysa, Shyam Bhati, Menik De Zoysa
Faculty of Business - Papers (Archive)
Significant changes occurred in business environment in the last two decades have resulted business organisations to change their cost and management accounting practices to provide more relevant information for managers facing the challenges created by the changes in the business environment. A large number of prior studies have attempted to capture these changes in cost management accounting practices of business organisations in various countries. However, vast majority of these studies have been limited to examine such practices in developed countries, leaving a vacuum in the academic literature in relation to studies on emerging markets. This paper presents an initial analysis …
Ideology Diffusion And The Role Of Accounting: A Gramscian Approach To Understanding China's Transition From 1949 To 1957, Lina Xu, Corinne Cortese, Eagle Zhang
Ideology Diffusion And The Role Of Accounting: A Gramscian Approach To Understanding China's Transition From 1949 To 1957, Lina Xu, Corinne Cortese, Eagle Zhang
Faculty of Business - Papers (Archive)
Using Gramsci's concept of hegemony, the aim of this article is to explore the role of ideology diffusion in creating and maintaining Mao's political hegemony during the period 1949 to 1957, and to consider how accounting practices were reflected in this period of transition in China. In particular, we provide an understanding of how accounting systems have changed under the influence of various political ideologies in China, being the New Democracy and the socialist ideology adopted from the Soviet Union, by considering the relationships and struggles between organic and traditional intellectuals that Gramsci has theorized. We find that the diffusion …
Exploring Hegemonic Change In China: A Case Of Accounting Evolution, Lina Xu, Corinne Cortese, Eagle Zhang
Exploring Hegemonic Change In China: A Case Of Accounting Evolution, Lina Xu, Corinne Cortese, Eagle Zhang
Faculty of Business - Papers (Archive)
Purpose - This paper provides an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.
Design/methodology/approach - Using Gramsci's concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution under the Maoist era, and the move towards the socialist-market system in the Dengist era.
Findings - This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's …
Politicisation Of The International Accounting Standard Setting Process: Evidence From The Extractive Industries, Corinne L. Cortese
Politicisation Of The International Accounting Standard Setting Process: Evidence From The Extractive Industries, Corinne L. Cortese
Faculty of Business - Papers (Archive)
Purpose - The purpose of this paper is to provide a detailed example of the way in which extractive industries constituents participated in the setting of the international accounting standard for the extractive industries, IFRS 6 - Exploration for and Evaluation of Mineral Resources. Design/methodology/approach - A cross-section of extractive industries constituents is selected and their participation in the accounting standard setting process is examined via analysis of their comment letters and other interactions with the process. Findings - The paper contributes to our understanding of the politicised nature of accounting standard setting for the extractive industries. In doing so, …
The Significance Of Carbon-Enriched Dust For Global Carbon Accounting, Nicholas P. Webb, Adrian Chappell, Craig L. Strong, Samuel K. Marx, Granth Mctainsh
The Significance Of Carbon-Enriched Dust For Global Carbon Accounting, Nicholas P. Webb, Adrian Chappell, Craig L. Strong, Samuel K. Marx, Granth Mctainsh
Faculty of Science, Medicine and Health - Papers: part A
Soil carbon stores amount to 54% of the terrestrial carbon pool and twice the atmospheric carbon pool, but soil organic carbon (SOC) can be transient. There is an ongoing debate about whether soils are a net source or sink of carbon, and understanding the role of aeolian processes in SOC erosion, transport and deposition is rudimentary. The impacts of SOC erosion by wind on the global carbon budget, and its importance for carbon accounting remain largely unknown. Current understanding of SOC losses to wind erosion is based on the assumption that the SOC content of eroded material is the same …
Red Queen Takes White Knight: The Commercialisation Of Accounting Education In Australia, Edmund W. Watts, Carol J. Mcnair, Graham D. Bowrey
Red Queen Takes White Knight: The Commercialisation Of Accounting Education In Australia, Edmund W. Watts, Carol J. Mcnair, Graham D. Bowrey
Faculty of Commerce - Papers (Archive)
Purpose - This paper investigates the consequences of the commercialisation of Australian universities. It also provides a theoretical framework which focuses this action. Design / methodology - The Red Queen scenario posits that organisations that are more active than their rivals (they run faster) improve their competitive positions and increase their performance. However, organisations that are more sluggish (they run slower) experience negative performance consequences. This paper examines this process using the new institutional theory against the backdrop of the quest for increased international student numbers, higher international ranking and international accreditation. Findings - Using data from the 2011 Excellence …
The Iron Cage Of The Profession: A Critique On Closure In The Australian Accounting Profession, Ronald W. Perrin, Gregory K. Laing
The Iron Cage Of The Profession: A Critique On Closure In The Australian Accounting Profession, Ronald W. Perrin, Gregory K. Laing
Faculty of Commerce - Papers (Archive)
This paper seeks to contribute to the literature on the process of closure that occurs within the constructs of professions. The discussion in this paper focuses on the professional accounting bodies in Australia and how they have devolved a form of bureaucratic control over the education process through the credentialing of membership and accreditation of accounting degrees. Weber's theory of bureaucracy in conjunction with Closure theory provide the framework upon which this critique is drawn. Implicit in the regulatory role of the accounting bodies is the justification of the practice of accounting and the status of the members of the …
Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington
Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington
Faculty of Commerce - Papers (Archive)
One of the dominant themes in critical accounting theory over the past two decades has to do with the relation between the construction of human identities and accounting discourse and practices. Though with strong antecedents in Marxist –inspired critique of ideology, genealogical studies (e.g., Miller & O’Leary, 19XX), deconstructive studies (e.g., Shearer & Arrington, 19XX), and critical-rational studies (e.g., Power & Laughlin, 19XX) are examples of different theoretical and methodological ways to probe the constructive force of accounting over human identity and subjectivity. This paper offers a fourth approach grounded in social-cognitive concerns with ways in which implicit attitudes, or …
The Spread Of Ict Innovation In Accounting Education, Sam H. Jebeile, Indra Abeysekera
The Spread Of Ict Innovation In Accounting Education, Sam H. Jebeile, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This paper conveys the findings of a study conducted to evaluate the initiation of an interactive online computer-assisted learning module, called WEBLEARN, in an undergraduate introductory accounting course at an Australian university. The purpose was to aid students in the preparation of cash flow statements, a topic that from the student perspective is usually considered fairly difficult. Following the pilot of the module, student responses were collected via questionnaire in order to evaluate their perceptions regarding the WEBLEARN module. Diffusion of innovations theory was utilized as a framework for assessing student responses and to guide further development of modules in …
Investigating Iternational Accounting Standard Setting: The Black Box Of Ifrs 6, Corinne L. Cortese, Helen J. Irvine
Investigating Iternational Accounting Standard Setting: The Black Box Of Ifrs 6, Corinne L. Cortese, Helen J. Irvine
Faculty of Commerce - Papers (Archive)
This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its Issues Paper, the IASB recommended that the successful efforts method be mandated for pre-production costs, eliminating the choice previously available between full cost and successful efforts methods. In spite of the endorsement of this view by a majority of the constituents who responded to the Issues Paper, the final outcome changed nothing, with choice being retained. A compelling …
Learning Outside The Textbook: Accounting Students' Reflections In An Internship Programme, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Learning Outside The Textbook: Accounting Students' Reflections In An Internship Programme, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Faculty of Commerce - Papers (Archive)
The opportunity to gain professional industry experience for accounting students whilst undertaking their undergraduate degree provides them with both a competitive edge in the marketplace and an opportunity to experience the activities undertaken in their chosen profession. Structured experiential learning programmes enables students the practical opportunity to apply their knowledge in an industry context and to reflect on their personal learning journey. This paper presents an innovative and flexible internship programme which based upon an e-learning framework fosters learning through reflection based assessments. Through a preliminary investigation, it is revealed that accounting students after undertaking this programme, reveal learning pertaining …
Explaining Virtual Community Participation: Accounting For The It Artifacts Through Identification And Identity Confirmation, Kathy Ning Shen, Mohamed Khalifa
Explaining Virtual Community Participation: Accounting For The It Artifacts Through Identification And Identity Confirmation, Kathy Ning Shen, Mohamed Khalifa
University of Wollongong in Dubai - Papers
This study draws upon self-verification theory, social identity theory and self-categorization theory to investigate the dual effects of system design, i.e., identity confirmation (the self) and identification (the community), on virtual community (VC) participation. An important theoretical development is the conceptualization of VC identity and the elucidation of its system design determinants. Community presentation, i.e., system design features for presenting a virtual community identity, is hypothesized to facilitate identification by setting the boundaries for inter-group comparison and highlighting the in-group homogeneity. Furthermore, system design features that prior research identified as determinants for identity confirmation, i.e., self-presentation, deep profiling, and co-presence, …
What Is (Accounting) History?, Michael J. Gaffikin
What Is (Accounting) History?, Michael J. Gaffikin
Faculty of Commerce - Papers (Archive)
I am grateful for the invitation to present this paper to you today. I have had a long association with Victoria University and as an undergraduate here I was introduced to the fathers of history - Herodotus and Thucydides. Unfortunately, although I had to read their main works, at the time I remained oblivious to their full significance, namely, that they represent two extremes of historiography that have remained throughout the history of history - two approaches to how history is created and written. These themes are the background for this paper. However, before I go any further I want …
Towards Accounting Students Workplace Preparedness: A Unique Internship Approach, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Towards Accounting Students Workplace Preparedness: A Unique Internship Approach, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Faculty of Commerce - Papers (Archive)
Undergraduate accounting students would benefit from the combined learning approach of simultaneous classroom and workplace experience to better prepare them for the challenges of industry. In the absence of teachers, subjects and assessment, students need to know how to learn by reflecting on their workplace knowledge and skills, both for professional growth and development, and to adapt to an ever-changing workplace environment. This paper presents a unique internship programme for business students, focusing on their learning beyond the classroom. The Commerce Internship Programme (CIP) developed and implemented at the University of Wollongong, Australia, offers a model for enhancing student engagement …
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Faculty of Commerce - Papers (Archive)
This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers – sign to alleged to referent (Buarillard 1983, 1994; MacIntosh 2000, Ijiri 1986, and Mattessich 2003). We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about …
Fair Value Accounting In China: Neoliberalisation And Accounting Change, Ying Zhang, Jane L. Andrew, Kathleen M. Rudkin
Fair Value Accounting In China: Neoliberalisation And Accounting Change, Ying Zhang, Jane L. Andrew, Kathleen M. Rudkin
Faculty of Commerce - Papers (Archive)
This paper explores the tension between neoliberal theory and practice by using China as an example. This paper investigates the implementation of Fair Value Accounting (FVA) in China and argues that market share prices are not ‘fair values’ of companies’ financial position as theories of FVA assume, rather, they project only the distorted share price movements caused by the strong intervention of the Chinese government with its multiple and often competing agendas. By positioning this regional event in a broad neoliberal context, this paper argues that the accounting term ‘fair value’ is imbued with assumptions about the state and the …
On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
Faculty of Commerce - Papers (Archive)
Since the calls to view accounting as a cultural defined discipline Geertz’s work yields significant debate from accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately discerned by many accounting methodologists. They overlook the theoretical anchoring Geertzian conception of culture schemes - “by isolating its elements”, “internal relationships”, and “in some general way” - that illustrate accounting as a kind of being of knowing – the form of what accounting comes to. The paper traces the implications of this on fundamental consequences for accounting research methodology and establishes direction to critic with a position …
Accounting For Uncertainty In Ecological Analysis: The Strengths And Limitations Of Hierarchical Statistical Modeling, Noel Cressie, Catherine Calder, James Clark, Jay Ver Hoef, Christopher Wikle
Accounting For Uncertainty In Ecological Analysis: The Strengths And Limitations Of Hierarchical Statistical Modeling, Noel Cressie, Catherine Calder, James Clark, Jay Ver Hoef, Christopher Wikle
Faculty of Informatics - Papers (Archive)
Analyses of ecological data should account for the uncertainty in the process(es) that generated the data. However, accounting for these uncertainties is a difficult task, since ecology is known for its complexity. Measurement and/or process errors are often the only sources of uncertainty modeled when addressing complex ecological problems, yet analyses should also account for uncertainty in sampling design, in model specification, in parameters governing the specified model, and in initial and boundary conditions. Only then can we be confident in the scientific inferences and forecasts made from an analysis. Probability and statistics provide a framework that accounts for multiple …
Knowledge Contribution In Virtual Communities: Accounting For Multiple Dimensions Of Social Presence Through Social Identity, Kathy Ning Shen, Angela Yan Yu, Mohamed Khalifa
Knowledge Contribution In Virtual Communities: Accounting For Multiple Dimensions Of Social Presence Through Social Identity, Kathy Ning Shen, Angela Yan Yu, Mohamed Khalifa
University of Wollongong in Dubai - Papers
Integrating social presence theory and social identity theory, this study brings system design and social influence aspects together to explain their joint effects on knowledge contribution in virtual communities (VCs). Different from most prior information systems (IS) research that adopts a uni-dimensional approach and restricts social presence to be the subjective nature of media, we developed and empirically tested a model explaining the effects of multi-dimensional social presence on social identification processes and knowledge contribution. An online survey was conducted with four different VCs of interest. The results showed the difference in relative contribution of social presence dimensions on social …
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Faculty of Commerce - Papers (Archive)
We argue that the International Accounting Standard Board's difficulty in arriving at a standard for accounting for emission rights, which is central to Emission Trading Schemes, is an opportunity to re-examine the issues from an environmental ethics approach. We critically evaluate the IASB approach which privileges profits, and views emission rights as tradeable entitlements to pollute. We consider social ecology, an example of an environmental ethical perspective which holds that humans' survival and the environment's sustainability are inextricably linked. We conclude that social ecology can inform accounting standard setters about the accounting treatment of emissions rights.
Form Over Substance, The Politics Of International Accounting Setting, Hajar Roudaki, Kathleen A. Cooper, Lee C. Moerman
Form Over Substance, The Politics Of International Accounting Setting, Hajar Roudaki, Kathleen A. Cooper, Lee C. Moerman
Faculty of Commerce - Papers (Archive)
This paper lays the foundation of the move towards international standards and an international body being dependent upon the involvement of politics. Callon's translation model is adapted to develop the concept that the underling purposes and objectives that international bodies have been established by would not be achieved as a result of powerful players. According to Robson (1991, p.552) the "process of translation is common to many instances of accounting problematisation and accounting change"