Open Access. Powered by Scholars. Published by Universities.®
Social and Behavioral Sciences Commons™
Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 11 of 11
Full-Text Articles in Social and Behavioral Sciences
Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington
Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington
Ed Arrington
One of the dominant themes in critical accounting theory over the past two decades has to do with the relation between the construction of human identities and accounting discourse and practices. Though with strong antecedents in Marxist –inspired critique of ideology, genealogical studies (e.g., Miller & O’Leary, 19XX), deconstructive studies (e.g., Shearer & Arrington, 19XX), and critical-rational studies (e.g., Power & Laughlin, 19XX) are examples of different theoretical and methodological ways to probe the constructive force of accounting over human identity and subjectivity. This paper offers a fourth approach grounded in social-cognitive concerns with ways in which implicit attitudes, or …
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
Ed Arrington
This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …
International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie
International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie
Kellie McCombie
This paper looks at the growing trend of calls for reform, under the guise of globalisation. Such calls are/have been made by the current Australian Federal Government (AFG) in their national policy setting role. What is relevant to this paper is the AFG’s involvement in accounting standard setting, and their push for International Harmonisation (IH) of Australian Accounting Standards (AAS), through full adoption of international accounting standards set by an international standard setting body. A chronology of Australia’s IH program will be explored, with particular emphasis on the AFG’s involvement. The intensity of their involvement will be shown to emerge …
Implementation Of An Integrated Accounting And Cost Management System Using Sap System: A Field Study, Sudhir C. Lodh, Michael J. Gaffikin
Implementation Of An Integrated Accounting And Cost Management System Using Sap System: A Field Study, Sudhir C. Lodh, Michael J. Gaffikin
Michael Gaffikin
Not only are in-depth (theoretically informed) longitudinal (reflexive) field studies few and far between, it has been argued in those studies that little is known about the design and implementation of accounting and information systems that operate in today's world-class organizations. Using such an approach this study seeks to illustrate and analyse the implementation processes of an integrated accounting and cost management system using the SAP system at a major steel producer in Australia. It is demonstrated that the technical design of the system is only a part of the implementation process. Keeping 'actor-networks' in line and managing change including …
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
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.
Commentary: Reflections On The Critical Accounting Movement: The Reflections Of A Cultural Conservative, Mary A. Kaidonis
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 …
Towards Improving Learning Outcomes For International Students: The Master Of Professional Accounting Embedded Literacy Project, A. Abraham, M. Kaidonis
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 …
Investigating Iternational Accounting Standard Setting: The Black Box Of Ifrs 6, Corinne L. Cortese, Helen J. Irvine
Investigating Iternational Accounting Standard Setting: The Black Box Of Ifrs 6, Corinne L. Cortese, Helen J. Irvine
Corinne Cortese
This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its Issues Paper, the IASB recommended that the successful efforts method be mandated for pre-production costs, eliminating the choice previously available between full cost and successful efforts methods. In spite of the endorsement of this view by a majority of the constituents who responded to the Issues Paper, the final outcome changed nothing, with choice being retained. A compelling …
"Fractured Tales For Teaching Accounting: A Journey Through Three Worlds?", Kathleen A. Cooper, Kellie M. Mccombie, Kathy M. Rudkin
"Fractured Tales For Teaching Accounting: A Journey Through Three Worlds?", Kathleen A. Cooper, Kellie M. Mccombie, Kathy M. Rudkin
Kellie McCombie
This paper discusses the present educational trends in the Western World, and in particular Australia, that endanger the prospect of critical thought in accounting education. Such trends include the commodification of the student and education, reductions in government funding, and the emergence of Online education. We believe that economic pressure brought to bear on what accounting, and how accounting is taught, should be resisted to preserve the integrity of learning outcomes for students. This then leads us to reveal our struggle to learn/teach in a critical sense. The paper evaluates various pedagogical approaches, and their consequences for teaching and learning …
Schizophrenia – The Costs, Ciorstan J. Smark
Schizophrenia – The Costs, Ciorstan J. Smark
Ciorstan Smark
By looking at a particular subset of mental illness in Australia, (schizophrenia), this article reflects on the way in which direct costs falling within the parametres of the health budget are privileged (inscribed) above indirect costs which fall outside this boundary (and thus fail to be appropriately inscribed). This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.
Social And Historical Power Plays: A Foucauldian Gaze On Mental Institutions, Ciorstan J. Smark, Hemant Deo
Social And Historical Power Plays: A Foucauldian Gaze On Mental Institutions, Ciorstan J. Smark, Hemant Deo
Ciorstan Smark
ABSTRACT: This research focuses on New South Wales’ process of deinstitutionalisation using a Foucauldian lens. By using this filtering process, this research aims to highlight the interchange between the concepts of power and knowledge as two vital and interrelated forces. These forces are seen as dominant forces within the process of deinstitutionalisation in New South Wales. The introduction of the policy of deinstitutionalisation is found to have highlighted the need for accounting and financial information to be distanced from the economic rationalist calculus in order that better policy decisions are made. The case study further explores some of the societal …