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Articles 1 - 11 of 11
Full-Text Articles in Social and Behavioral Sciences
Analysing Texts Used To Contribute To The Discharge Of Public Sector Financial Accountability, Graham D. Bowrey, Ciorstan J. Smark
Analysing Texts Used To Contribute To The Discharge Of Public Sector Financial Accountability, Graham D. Bowrey, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
Purpose – This paper reviews and analyses the discourse recorded in the Hansard of the Australian Federal Parliament’s Senate Legislation Committees to determine if this parliamentary accountability process contributes to the (re)production of dominance and inequality in the public sector. Design/methodology/approach – This research is based on a relatively new approach termed critical investigative inquiry which, in this paper, is based on critical discourse analysis informed and supported by rudimentary content analysis and thematic analysis. Practical implications – This paper provides insights into the use of Senate Legislative Committees as an avenue for elites to exert dominance over those who …
Environmental Refugees: An Accountability Perspective, Stephanie Perkiss, Graham D. Bowrey, Nicholas J. Gill
Environmental Refugees: An Accountability Perspective, Stephanie Perkiss, Graham D. Bowrey, Nicholas J. Gill
Faculty of Commerce - Papers (Archive)
Purpose: The purpose of this paper is to examine the increasing concern of the impact climate change on vulnerable nations, the creation of environmental refugees and the notion of government accountability towards addressing issues associated with supporting environmental refugees. Design/methodology/approach: The study is based on the Second Reading, in the Australian Federal Parliament, of the proposed Migration (Climate Refugees) Amendment Bill 2007 and the associated replies by the various political actors within the senate. The main method used to review this material is discourse analysis. Findings: The key finding from this initial review is that while all actors within the …
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 …
People As Prophets: Liberation Theology As A Radical Perspective On Accounting, Lee C. Moerman
People As Prophets: Liberation Theology As A Radical Perspective On Accounting, Lee C. Moerman
Faculty of Commerce - Papers (Archive)
This paper presents Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability.The notion of sacred and secular is explored as a dualism which limits theological insights at the socio-political level. By rejecting dualism, liberation theology presents an alternative ontological stance. Studies in critical accounting have focussed on the repressive nature of accounting. This paper provides critical accounting with a theological insight that has the potential to inform an emancipatory or enabling accounting project. Enabling accounting has been studied from the perspective of gender, class, ethnicity and environment (Chew and …
Accountability In The Tsunami Aftermath, A. Abraham
Accountability In The Tsunami Aftermath, A. Abraham
Faculty of Commerce - Papers (Archive)
The devastating series of tsunamis on Boxing Day last year resulted in a flood of requests for help and Australian aid agencies launched appeals seeking cash donations to enable them to locally source food, medicine and shelter. Lists of agencies began appearing and potential donors had to decide through which agencies they should give.
Post-Tsunami Havoc: Government Waives Aid Agency Accountability, Anne Abraham
Post-Tsunami Havoc: Government Waives Aid Agency Accountability, Anne Abraham
Faculty of Commerce - Papers (Archive)
On 26 December 2004 a massive earthquake caused a series of tsunamis across the Bay of Bengal and taking more than 230,000 lives and destroying villages, towns and livelihoods in 12 countries: Indonesia, Sri Lanka, Thailand, India, the Maldives, Malaysia, Myanmar, the Seychelles, Bangladesh, Kenya and Somalia. Within ten days, the Australians had personally donated 100 million dollars towards the massive relief effort. The large number of requests for cash and the abundance of aid agencies organising appeals meant that donors needed to exercise care as they made their generous donations. Many lists of tsunami appeals were generated, with the …
A Model For Corporate Governance, Decision-Making, And Accountability In Today's Universities, Jack Flanagan, John Little, Edmund W. Watts
A Model For Corporate Governance, Decision-Making, And Accountability In Today's Universities, Jack Flanagan, John Little, Edmund W. Watts
Faculty of Commerce - Papers (Archive)
The government’s goal over the past decade of increased self-reliance has required universities to adopt the corporate mantle of governance consistent with that used in the private sector. The corporatisation of the university sector brought with it a unique set of problems to which senior university management had not previously been exposed. The solution to some of these problems includes developing governance systems to guide strategic decision-making based on well-developed ethical principles. This paper suggests such an approach to governance based on contemporary management and ethical foundations. In this model governance is depicted as an achievement of thinking across four …
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. …
The Kyoto Protocol: Will Cheaters Prosper?, Jane Andrew
The Kyoto Protocol: Will Cheaters Prosper?, Jane Andrew
Faculty of Commerce - Papers (Archive)
Environmental accounting researchers need to be involved in the formulation of national and international greenhouse gas policy in order to help ensure that there is an acceptable level of international accountability for actions that have climatic affects. This paper discusses the role of accounting within these debates.
Accountability, Democracy And The World Economic Forum, Jane Andrew
Accountability, Democracy And The World Economic Forum, Jane Andrew
Faculty of Commerce - Papers (Archive)
Concerns about the state of the global environment has provided the catalyst for significant participation in 'anti-globalisation' protests. These concerns have led many to protest the general lack of social and environmental accountability displayed by multinational companies and elected government officials. This paper considers these issues within the context of a growing protest movement.