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Mentoring In Academe: An Australian Response To The Drought Of Senior Accounting Academics, H. J. Irvine, L. Moerman, Kathy Rudkin
Mentoring In Academe: An Australian Response To The Drought Of Senior Accounting Academics, H. J. Irvine, L. Moerman, Kathy Rudkin
Kathy Rudkin
The purpose of this paper is to expose the shortage of senior academics in Australian accounting schools, to relate the way one school is addressing this crisis through an innovative mentoring program, and to challenge existing institutional arrangements. This is a qualitative case study of one mentoring program set within the institutional context of Australian accounting schools. Data collected from semi-structured interviews, archival sources and personal reflections, is presented using metaphor to theorize (Llewellyn 2003). The scheme achieved some notable individual successes, but raised many issues and challenges to extant mentoring models and existing structures. Mentoring is a multifaceted investment …
Customer Loyalty Programmes: Ifric13 And The Ambiguities Of Revenue Cecognition, S. Chapple, L. Moerman, Kathy Rudkin
Customer Loyalty Programmes: Ifric13 And The Ambiguities Of Revenue Cecognition, S. Chapple, L. Moerman, Kathy Rudkin
Kathy Rudkin
From 1 July 2008 IFRIC 13 becomes mandatory in Australia, requiring a standardised deferred revenue treatment to account for a plethora of Customer Loyalty Programmes (CLP). This paper highlights the diverse views of appropriate classification, and the ambiguities faced by those accounting for CLP. A text based analysis of documents pertaining to IFRIC 13 shows the International Financial Reporting Interpretations Committee (IFRIC) to be committed to a principles based approach in making its interpretation. While IFRIC members were responsive to the concerns of interested parties, they were not subservient to the ensuing lobbying process.