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Articles 1 - 9 of 9
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The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure currently in use. Methodological issues are examined in relation to the use of source documents, coding frameworks, and research methods. Both positivist and critical theoretical perspectives used to provide a theoretical underpinning of IC disclosure analysis are reviewed. The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of IC disclosure, …
Managing Human Capital In A Privately Owned Public Hotel Chain, Indra Abeysekera
Managing Human Capital In A Privately Owned Public Hotel Chain, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This study analyses these practices using multiple data methods – namely, observation, interaction with staff, examination of internal financial and management reports, and semi-structured case study interviews - on a continuous basis over a one-year period. The results of this study indicate that, through HC management practices, this group of hotels engaged in value extraction rather …
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 …
The Critique Of Accounting Theory, M. Gaffikin
The Critique Of Accounting Theory, M. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as a science, with attempts to employ a scientific methodology; as a purely technical expression of economic theory, heavily dominated by research in finance; and as part of “law”, albeit law (regulation) heavily influenced by dominant economic and political ideology. That discussion revealed that all these perspectives have suffered from severe shortcomings. Fortunately, there are other perspectives on accounting which may prove more fruitful and some of these will be discussed in this paper. A common element in many of these alternatives approaches is to view accounting …
Regulation: Standardising Accounting Practice, M. Gaffikin
Regulation: Standardising Accounting Practice, M. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
This is the practical extension of a previous paper (Gaffikin, 2005) in which the actual attempts to regulate accounting are described and discussed. A most important element of this is the attempts to establish a conceptual framework by the professional bodies. In Australia much of the thrust for regulation has been captured by the law – CLERP. To date there has been an attempt to integrate professional and legal regulation of the discipline with considerable cooperation between those involved.
A Social Account Of Accounting Student Experience And Its Implications For Social Justice, K. Rudkin, A. De Zoysa
A Social Account Of Accounting Student Experience And Its Implications For Social Justice, K. Rudkin, A. De Zoysa
Faculty of Business - Accounting & Finance Working Papers
This paper responds to concern over the financial circumstances of tertiary students in Australia. A pilot study is undertaken of second year accounting students at an Australian regional university. Survey data and reflexive written comments combine to give a social report of student circumstances, contributing to the sparse accounting literature of social reports. It is concluded that many students are exploited in their employment, being paid below minimum wage rates, while many work two or more jobs to support their studies. The paper calls for a rethink on the societal view of education as a private good, and argues that …
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 …
Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera
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 …
Content Analysis Of Social, Environmental Reporting: What Is New?, J. Guthrie, Indra Abeysekera
Content Analysis Of Social, Environmental Reporting: What Is New?, J. Guthrie, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Purpose: The aim of this paper is to review the use of content analysis as a research method in understanding SEA and to examine current contemporary foci of this research tradition. Further, several research method issues relating to the use of content analysis are examined. Methodology: Contemporary focus and research issues are analyzed to provide some future directions for scholars in the field of SEA, by categorizing work in the SEA, social environmental reporting (SER) and intellectual capital reporting (ICR) literature, according to the following: normative literature/theory/commentaries; focus of empirical investigation; quality SER research; combined research methodologies; content analysis method …