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Full-Text Articles in Business
Contributions To Local Government Accountability In Colonial New South Wales, T. Watts, Ciorstan J. Smark
Contributions To Local Government Accountability In Colonial New South Wales, T. Watts, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
Accountability innovations often reflect the contemporary social, political and economic relationships, and they are not always made by accounting professionals. This article reports the contributions made to local government accountability in colonial New South Wales by a medical practitioner, Dr John Spark. His contributions relate specifically to the financial management and reporting practices of the Katoomba Municipal Council (NSW), during his tenure as Alderman and Mayor in 1893 and 1894. Spark’s innovations included the regular reporting and reviewing of major expenditure items, separate reporting of extraordinary items, separation of capital expenditure and recurrent expenditure, the presentation of detailed comparative reports, …
Tsunami Swamps Aid Agency Accountability: Government Waives Requirements, A. Abraham
Tsunami Swamps Aid Agency Accountability: Government Waives Requirements, A. Abraham
Faculty of Commerce - Papers (Archive)
Following the devastating tsunamis of 26 December 2004, Australians were eager to donate money to the relief effort. An issue for many was identifying a trustworthy agency; this could be done through direct knowledge of an organisation, or by depending on a the recommendations of a source whose competence and integrity was readily accepted. The Australian government provided this external credibility to the 34 charities it listed on its official tsunami assistance website. However, an investigation of these agencies and the actual appeals conducted by them, indicates that the Government may have waived its normal requirements by moving away from …
Accumulation And Scarcity: An Accountability Safari, K. Rudkin, K. Cooper
Accumulation And Scarcity: An Accountability Safari, K. Rudkin, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
Traditional notions of accountability and corporate governance derived from institutions of advanced capitalist states are argued to be inadequate for global gifting relationships, such as those exemplified in the Live 8 and G8 events of 2005. This paper demonstrates using a literature based analysis and critique, and that ideas of accountability have narrowed over time from a broader idea of stewardship for a community to accountability to the providers of capital. It is argued that this has lead to the inadequacy of accountability and corporate governance mechanisms for calling to account economic relationships between geographically remote donor recipient relationships between …
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 …