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Social and Behavioral Sciences Commons™

Open Access. Powered by Scholars. Published by Universities.®

2012

Business

Selected Works

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Mary Kaidonis

Articles 1 - 7 of 7

Full-Text Articles in Social and Behavioral Sciences

Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman Apr 2012

Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman

Mary Kaidonis

We argue that the International Accounting Standard Board's difficulty in arriving at a standard for accounting for emission rights, which is central to Emission Trading Schemes, is an opportunity to re-examine the issues from an environmental ethics approach. We critically evaluate the IASB approach which privileges profits, and views emission rights as tradeable entitlements to pollute. We consider social ecology, an example of an environmental ethical perspective which holds that humans' survival and the environment's sustainability are inextricably linked. We conclude that social ecology can inform accounting standard setters about the accounting treatment of emissions rights.

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Will The Social Housing Profession Be Politically And Socially Influential Or Irrelevant? Lessons From Other Professions, Mary A. Kaidonis Apr 2012

Will The Social Housing Profession Be Politically And Socially Influential Or Irrelevant? Lessons From Other Professions, Mary A. Kaidonis

Mary Kaidonis

The emerging social housing profession in Australasia is poised to be an empowered base for influence or to it can be irrelevant. The information of the Australasian Housing Instutute (AHI) represents a new phase in social housing, offering a unique opportunity to re-define the notion of professionalism.

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Commentary: Reflections On The Critical Accounting Movement: The Reflections Of A Cultural Conservative, Mary A. Kaidonis Apr 2012

Commentary: Reflections On The Critical Accounting Movement: The Reflections Of A Cultural Conservative, Mary A. Kaidonis

Mary Kaidonis

The editors described this as provocative and I was eager to be informed and challenged. O'Regan's claim to be sympathetic to Critical Accounting and his promise to "articulate in sober terms" gave way to O'Regan's frustration, distain and ultimately to reveal his confusion. If previous authoritive writers have failed to inform or enlighten, what contribution could I make? Do I respond the emotive phrases used. Do I sensor me responses? Or should I be amused and have some fun too? I have decided to do all three by offering two commentaries; one which takes O'Regans's paper seriously and I also …

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Towards Improving Learning Outcomes For International Students: The Master Of Professional Accounting Embedded Literacy Project, A. Abraham, M. Kaidonis Apr 2012

Towards Improving Learning Outcomes For International Students: The Master Of Professional Accounting Embedded Literacy Project, A. Abraham, M. Kaidonis

Mary Kaidonis

This paper presents the University of Wollongong’s collaborative project to embed English literacy in key accounting subjects of the Master of Professional Accounting (MPA). The project will develop a curriculum prototype for embedding literacy which enhances learning in general as well as English literacy at an academic/professional level. Embedding both situated and transported literacies will also assist students in understanding discipline related material and enable critical evaluation of issues within the subject. The overall aim of the project is to improve the teaching and learning of MPA students who are predominantly international and not proficient in English, so that both …

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Corporate And State Mining Legitimated: Transferring Future Economic Benefits Or Passing The Buck?, Mary A. Kaidonis, Natalie P. Stoianoff Apr 2012

Corporate And State Mining Legitimated: Transferring Future Economic Benefits Or Passing The Buck?, Mary A. Kaidonis, Natalie P. Stoianoff

Mary Kaidonis

The responsibility for pollution resulting from mining, according to the OECD's Polluter Pays Principle (PPP) rests with the owners of the mining entity. This principle relies on a number of legislative instruments and often a mix of command and control mechanisms are advocated.

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Balancing The Seesaw: How Australia's Carbon Pollution Reduction Scheme Can Fail, Andrew S. Tan, Mary A. Kaidonis, Lee C. Moerman Apr 2012

Balancing The Seesaw: How Australia's Carbon Pollution Reduction Scheme Can Fail, Andrew S. Tan, Mary A. Kaidonis, Lee C. Moerman

Mary Kaidonis

Australia’s ratification of the Kyoto Protocol and the recent release of the Carbon Pollution Reduction Scheme Green Paper affirm the Government’s commitment toward carbon emissions reduction and the advancement of the environmental cause. Using a naïve model which maximises the environmental cause at the expense of financial impact on the economy, this paper highlights how the failure of the first phase of the European Union Emissions Trading Scheme can be attributed to the over-relaxation of parameters crucial to the success of the scheme as measured by verified reduction in emissions. The Government’s preferred position as elucidated in the Green Paper …

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Standard Setting For The Extractive Industries: A Critical Examination, C. L. Cortese, H. J. Irvine, M. Kaidonis Apr 2012

Standard Setting For The Extractive Industries: A Critical Examination, C. L. Cortese, H. J. Irvine, M. Kaidonis

Mary Kaidonis

This study examines the players involved in the setting of an international accounting standard for the extractive industries. Publicly available data is used to expose connections between key constituents involved in the process, to enhance understanding of how the international accounting standard setting process occurred, and to identify future research possibilities.

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