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Localisation Of Humanitarian Aid: A Case Study Of Cambodian Children’S Trust's Sustainable Development, Mona Nikidehaghani, Freda Hui-Truscott
Localisation Of Humanitarian Aid: A Case Study Of Cambodian Children’S Trust's Sustainable Development, Mona Nikidehaghani, Freda Hui-Truscott
Australasian Accounting, Business and Finance Journal
Localisation of humanitarian aid has emerged as a major issue after the World Humanitarian Summit in 2016 which emphasised the importance of locally-led response as a corrective to power imbalances in the humanitarian system. However, the practical complexities of localised humanitarian aid are yet to be fully discussed. This paper aims to examine the concept of localisation in humanitarian aid through a case study of a local non-governmental organisation, the Cambodian Children's Trust (CCT), in Cambodia. Drawing on the framework of localisation proposed by Baguios et al., (2021), we analyse the application of localisation of child protection programs run by …
Enterprise Risk Management And Earnings Volatility: Investigating The Role Of Care Ethics, Desi Adhariani
Enterprise Risk Management And Earnings Volatility: Investigating The Role Of Care Ethics, Desi Adhariani
Australasian Accounting, Business and Finance Journal
This study analyzes the impact of the ethics of care implementation, complemented by the effectiveness of enterprise risk management (ERM), on earnings volatility; and to investigate the moderating or mediating role of care ethics in the association. Care ethics emphasizes a good relationship with other stakeholders. This is interpreted in the corporate risk management context with adequate precautionary efforts to mitigate risks. Moreover, the complementary nature of care ethics and ERM implementation has been argued to affect a company’s performance in terms of earnings volatility. Data from a sample of companies listed on the Indonesia Stock Exchange were collected for …
The Effect Of Board Gender Diversity On Dividend Payments : Evidence From Indonesia, Eldinar Isty Fauziah, Agung Nur Probohudono, Doddy Setiawan
The Effect Of Board Gender Diversity On Dividend Payments : Evidence From Indonesia, Eldinar Isty Fauziah, Agung Nur Probohudono, Doddy Setiawan
Australasian Accounting, Business and Finance Journal
This research aims to analyze the impact of board gender diversity on dividend payments in Indonesia. Indonesia is one of the emerging economies. Some of the institutional specificities of emerging economies are the lack of protection of minority shareholders' rights, and market uncertainty may increase agency problems that raise doubts about future cash flows such as dividend payments. This research uses the data of listed firms from Indonesia Stock Exchange over the period 2013-2016. The data collection method uses purposive sampling. Indonesia implements a two-tier system that has directors and commissioners. We find evidence indicating that women directors are negatively …
In Search Of The Creative Accountants: An Investigation Of Creativity Variation In Regional Accounting Firms, Kirsty Meredith, Peter Baxter, Sajid Anwar
In Search Of The Creative Accountants: An Investigation Of Creativity Variation In Regional Accounting Firms, Kirsty Meredith, Peter Baxter, Sajid Anwar
Australasian Accounting, Business and Finance Journal
Creativity in accounting has traditionally been perceived negatively; however, with rapid technological advances and globalisation, creativity is increasingly being identified as a necessary skill for the profession. The purpose of this study was to investigate whether the creativity levels of individual accountants and perceptions of their creativity varied across different hierarchical levels and service areas in regional accounting firms. A survey was conducted of professional accountants working in regional Australian accounting firms. Responses were analysed using Multivariate Analysis of Variance. This study found that accountants’ creativity and accountants’ perceptions of the importance of creativity are significantly related to their perceptions …
Living Longer Living Better Reforms: The (D)Evolution Of Accountability In The Aged Care Sector, Linda Lorkovic
Living Longer Living Better Reforms: The (D)Evolution Of Accountability In The Aged Care Sector, Linda Lorkovic
University of Wollongong Thesis Collection 2017+
The Australian federal government has been experiencing increasing cost pressures from Australian society to continue to fund the costs relating to elderly care. However, due to the decline in the ratio of working people to elderly Australians, there is an increasing risk that there will be insufficient funds to support the elderly population by 2050. Consequently, there is a continuous change in the balance of funding the aged care sector as the Australian government’s policy evolves to shift accountability to elderly citizens by requiring them to contribute more towards the financial costs of their care.
Implications Of Next Step Blockchain Applications For Accounting And Legal Practitioners: A Case Study, Sean Stein Smith
Implications Of Next Step Blockchain Applications For Accounting And Legal Practitioners: A Case Study, Sean Stein Smith
Australasian Accounting, Business and Finance Journal
Perceived price volatility of cryptocurrencies may distract practitioners from further developments in the blockchain space that may generate audit and other implications. As next step applications and developments are built on top of existing blockchain programming, the potential implications for both accounting and legal practitioners may be substantive. Especially as different blockchain tools and platforms become more robust and conducive for business and transactional use, the importance of being able to attest and report on this information will move closer toward the mainstream. This article discusses the rise of blockchain applications in a manner applicable for both practitioners and academics, …
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 …
Vale Professor Hema Wijewardena: Quest For Knowledge, Anura De Zoysa
Vale Professor Hema Wijewardena: Quest For Knowledge, Anura De Zoysa
Australasian Accounting, Business and Finance Journal
In memory of the recent death of Professor Hema Wijewardena, accounting academic and pioneer of commerce education in Sri Lanka, we recognise his contribution to commerce education in Sri Lanka and Australia over four decades.
The State In Pursuit Of Thanatopolitics: Accounting And The Citizenry, Erin Jade Twyford
The State In Pursuit Of Thanatopolitics: Accounting And The Citizenry, Erin Jade Twyford
University of Wollongong Thesis Collection 2017+
Purpose: The purpose of this study is to contribute to the research literature on the role of accounting in the Holocaust. This study provides a novel but robust theoretical structure to help us understand the role that accounting played in the death of over 6 million people. It draws on the work of Giorgio Agamben (1995, 2002, 2005, 2011, 2015) and, to a lesser extent, Michel Foucault (1978, 2003, 2008), presented in the form of a thanatopolitical lens from which to view the successive losses of life of the Jews of Nazi Germany. Particular focus is on the financial depravation …
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 …
A Genealogy Of Accounting And Pastoral Power In The Australian Disability Welfare Program (1908-2016), Mona Nikidehaghani
A Genealogy Of Accounting And Pastoral Power In The Australian Disability Welfare Program (1908-2016), Mona Nikidehaghani
University of Wollongong Thesis Collection 2017+
Public social policies play a pivotal role in determining what qualifies a person as being disabled. Since the early 20th century, the Australian Government has instigated social policies in an attempt to conceptualise the boundaries of disability, as well as the rights and responsibilities of disabled people. This study analyses the influence of accounting in Australian social policies for disabled people from 1908 to 2016. The thesis reveals the role of accounting in articulating what constitutes a disability identity as well as introducing programs to govern the “disability problem”. The dissertation demonstrates that accounting plays a dominant and influential role …
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.
The Effects Of Presentation Formats On Understanding Financial Accounting: An Experimental Study, Seedwell T.M. Sithole
The Effects Of Presentation Formats On Understanding Financial Accounting: An Experimental Study, Seedwell T.M. Sithole
Australasian Accounting, Business and Finance Journal
Most financial accounting presentations consist of graphs and tables with subtle variations in the way that the associated text is presented. While alternative presentations of tables versus graphs have been widely researched, the impact of text proximity to a graph or table has received little attention. This study experimentally examines the effects of two instructional design formats on student’s understanding of financial accounting. Graphical presentation effectiveness was operationalised as accuracy and mental effort in answering questions of different levels of complexity. Using financial accounting instructional material presented either as a graph and separate text or text embedded in the graph, …
Accounting, The Cost Of Corruption And Abuse Of Power In The United States (1970-1990): Lessons To Be Learned, Hajar Roudaki
Accounting, The Cost Of Corruption And Abuse Of Power In The United States (1970-1990): Lessons To Be Learned, Hajar Roudaki
University of Wollongong Thesis Collection 1954-2016
The Watergate scandal and resulting resignation of President Richard Nixon in the early 1970s, is arguably the most egregious instance of corruption at the highest levels of government in the history of the United States (U.S). The scandal revealed a disturbing pattern of misuse of corporate funds for improper or illegal purposes by U.S companies, domestically and internationally. A series of hearings in response to these issues, made it apparent that legislation was required to address corrupt activities. The hearings also shed light on discoveries of cases of financial misstatements that were not discovered or reported by auditors and boards …
Barriers To Women’S Participation In The Accounting Profession In Java, Indonesia, A.S.L. Lindawati, Ciorstan Smark
Barriers To Women’S Participation In The Accounting Profession In Java, Indonesia, A.S.L. Lindawati, Ciorstan Smark
Australasian Accounting, Business and Finance Journal
This article explores three issues limiting Indonesian women’s higher participation in the upper echelons of public accounting careers. The methods of unstructured interviews with women working in Indonesian public accounting practices and a literature review on the issue of cultural and historical influences on Javanese women are used to contextualise this study.
This paper finds that social norms were repeatedly mentioned as barriers to full professional engagement by the women interviewed. Firstly, the (historically and culturally informed) issue of what constitutes “proper” female behaviour was an issue. Secondly, and linked to the first point, the competing burdens of Javanese women’s …
Self-Management Of Cognitive Load In Accounting Within A Zimbabwean University Context, Seedwell Tanaka Muyako Sithole
Self-Management Of Cognitive Load In Accounting Within A Zimbabwean University Context, Seedwell Tanaka Muyako Sithole
University of Wollongong Thesis Collection 1954-2016
Students frequently struggle with poor instructional design. A common example of poor design is where students are required to split their attention between several sources of information found in textbooks and other documents. Learners need to mentally integrate two or more distinct items of information, and this places unnecessary demands on cognitive load. Cognitive load theory assumes that the task of mental integration increases the load on already limited working memory, and it does so to such an extent that learning may be severely impeded. This thesis investigates how students could deal with cognitive overload when learning introductory accounting using …
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 …
Accounting For Heritage, Cultural And Community Assets – Alternative Metrics From A New Zealand Māori Educational Institution, Susan Wild
Australasian Accounting, Business and Finance Journal
In the 1980s, with the rise to dominance of governments with neoliberal economic and social agendas, the public sector in major western countries underwent a process of fundamental reforms. A key aspect of the change imposed was the implementation of a market-oriented, cost-efficiency focus towards the management of public sector organisations, described collectively as the New Public Management (NPM) model (Kelsey, 1995; Boston et al, 1996; Easton 1996; Barton, 2002, 2005a, 2005b; Carnegie & West, 2005; Ball & Grubnic, 2008; Davis, 2010). This reform process included the imposition of regulatory measures requiring public sector organisations to provide annual financial reports …
Stereotypes, Students’ Perceptions And Inherent Creativity: Further Australian Evidence, Peter Baxter, Marie Kavanagh
Stereotypes, Students’ Perceptions And Inherent Creativity: Further Australian Evidence, Peter Baxter, Marie Kavanagh
Australasian Accounting, Business and Finance Journal
The objectives of this study are to: ascertain how first year university students perceive accounting in a time period following the high profile corporate collapses of the early 21st century; understand the factors that influence these perceptions; and determine if there is an association between students’ perceptions of accounting and their inherent creativity. The findings of the study show that the majority of first year university students still hold a traditional stereotypical perception of accounting. School teachers and subjects were reported by the students as being the main influences on their perceptions. Students’ perceptions of accounting are also linked …
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, …
Incorporating Financial Literacy Into The Secondary School Accounting Curriculum: A New Zealand Perspective, Grant Samkin, Mary Low, Jordan Taylor
Incorporating Financial Literacy Into The Secondary School Accounting Curriculum: A New Zealand Perspective, Grant Samkin, Mary Low, Jordan Taylor
Australasian Accounting, Business and Finance Journal
This paper examines whether selected stakeholder groups believe accounting should continue to be taught as an elective subject in its current form at New Zealand secondary schools or whether incorporating a financial literacy component would increase the subject’s relevance to students. A mixed method approach combining qualitative and quantitative research methods was used. An electronically administered survey was used to obtain the responses of secondary school accounting teachers, while additional insight in the form of semi-structured interviews was obtained from other stakeholders.
Although respondents generally agreed that students benefited from accounting as an elective subject at secondary school, all agreed …
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 …