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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 …
Enhancing Industry Association Theory: A Comparative Business History Contribution, James Reveley, Simon Ville
Enhancing Industry Association Theory: A Comparative Business History Contribution, James Reveley, Simon Ville
Faculty of Commerce - Papers (Archive)
Our comparative business historical examination of industry associations aims to enrich the under-theorized study of this distinctive type of meta-organization. We compare two New Zealand industry associations operating in the same supply chain but with differing degrees of associative capacity and types of external architecture. Our analysis of these associations builds on two strands of theory that rarely communicate with each other: New Institutional Economics (NIE) and Organizational–Institutional Theory (OIT). We demonstrate how NIE describes the structural potentialities for associational strength, while OIT addresses the relational context within associations. In turn, NIE’s examination of external influences reinforces OIT suggestions that …
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 …
New Oracles From Delphi - A 'Crucial Experiment' For Positivism In Archival History, Aida Sy, Tony Tinker, George M. Mickhail, Fahrettin Okcabol
New Oracles From Delphi - A 'Crucial Experiment' For Positivism In Archival History, Aida Sy, Tony Tinker, George M. Mickhail, Fahrettin Okcabol
Faculty of Commerce - Papers (Archive)
Empiricism has reigned supreme as an episteme for mainstream accounting research for some 25 years. In accounting, the Empiricist doctrine has assumed various guises. Positive Accounting is one of Empiricism's generic forms. It exists both in its own right, and in various incarnations such as Market Studies, Agency Theory and Historical Archivalism (in accounting history). In the U.S, these manifestations of Empiricism emerged in the mainstream literature in response to attacks on the then Big 8 accounting firms and their corporate clients. In the 1970's, Abraham Briloff's assaults in Barrons were costing the firms and their clients millions of dollars …
The Power Of History: Accounting Standard Setting And The Extractive Industries In Australia, C. L. Cortese
The Power Of History: Accounting Standard Setting And The Extractive Industries In Australia, C. L. Cortese
Faculty of Commerce - Papers (Archive)
The application of accounting standards assists in the production of financial information that is used as the basis for decision making by a wide variety of stakeholders. Viewed in this way, the process of setting accounting standards is critical because it will ultimately generate information that will shape people’s behaviour. Accounting standard setting processes have been analysed, applauded, and critiqued by many scholars in recent decades. Lobbying efforts of constituents have been scrutinised, the standard setting processes in different geographic regions have been analysed and compared, and the economic consequences of proposed accounting alternatives have been identified and debated.
The Rise Of Quantification In The Pacific (Indonesia 1830–1870), Parulian Silaen, Ciorstan J. Smark
The Rise Of Quantification In The Pacific (Indonesia 1830–1870), Parulian Silaen, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash crops such as sugar, coffee, indigo, tobacco and pepper so that they could pay their land tax to the Dutch. This paper briefly examines some of the ramifications of this policy and how it supported the interests of the Dutch colonial masters. It also looks at how the policy promoted ideals of rationality, quantification and efficiency in the Indonesian archipelago. …
Australian School Funding And Accountability: History Imploding Into The Present, Kathleen M. Rudkin
Australian School Funding And Accountability: History Imploding Into The Present, Kathleen M. Rudkin
Faculty of Commerce - Papers (Archive)
This paper examines historical origins of accountability for public funding in the Australian school education system. Understandings of accountability have developed unique to the Australian context, embedding institutions and ideas from a colonial past. It is shown that the funding arrangements used to distribute and account for public education funds are political devices to mediate enduring historic relationships between government and non-government schools, while at the same time masking these relationships in the veiled rhetoric of a broader Australian cultural imperative of egalitarianism. It concludes the current funding and accountability of school education in Australia is a simulacrum of accountability. …
Accounting For Steam: The Accounts Of The Soho Factory, R. Williams
Accounting For Steam: The Accounts Of The Soho Factory, R. Williams
Faculty of Business - Accounting & Finance Working Papers
The accounting records of the Soho Foundry, an organisation set up in the late eighteenth century display a close similarity to modem accounting processes. This paper discusses the organisation of the foundry and its ledger, as a reflection of that organisation, during the early years of operation. The Soho Foundry was unique in as much as it was the first factory built to solely manufacture steam engines and as may be expected the organisation of the foundry reflected the innovation of the design of its product. The accounting system employed also reflected a high degree of sophistication.
Inscribing The Workers: An Experiment In Factory Discipline Or The Inculcation Of Manners?, R. Williams
Inscribing The Workers: An Experiment In Factory Discipline Or The Inculcation Of Manners?, R. Williams
Faculty of Business - Accounting & Finance Working Papers
The establishment of the factory system during the beginning of the Industrial Revolution created a demand for labour. Labour that was unused to the confines and rigours of factory life. In an attempt to encourage punctuality and conscientiousness the industrialists of the late eighteenth century resorted to a number of practices designed to encourage their employees to give up their old habits and take on a new rhythm of life tied to the demands of the factory. At the same time, the guiding principle of improvement of product and factors of production led many industrialists to devote considerable energy to …