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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
Faculty of Commerce - Papers (Archive)
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 …
"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
Faculty of Commerce - Papers (Archive)
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 …
Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis
Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis
Faculty of Commerce - Papers (Archive)
Accounting and taxation systems are considered as two coexisting institutional practices which claim to be neutral and to function for the benefit of society. These claims are examined with reference to the natural resources industry and the treatment of rehabilitation costs in Australia, as the impact of this industry, both economic and environmental, is significant. By comparing the practice of accounting in financial reporting and in taxation, the use of calculative and representational practices is exposed to identify contradictions, conflicts and disparities.
Effective Teaching And Learning In Accounting Education: Examining The Linkages Between Students' Perceptions Of The Teaching Context, Students' Approaches To Learning And Students' Outcomes, Anne Abraham
Faculty of Commerce - Papers (Archive)
Research in accounting education has almost neglected both student perceptions of the learning context and their approaches to learning. Instead, studies have focused on either the teaching context or the outcomes of learning. This omission has meant that accounting educators often experience difficulty in understanding students conceive learning to be, how they perceive the learning task, or how they approach learning. The purpose of this paper is to examine the relationship between the perceptions, the approaches and the outcomes of students in a business subject in order to discover how these students learn and thus to provide some strategies which …
Student Responses To The Integration Of Webct Into An Accounting Subject, Anne Abraham
Student Responses To The Integration Of Webct Into An Accounting Subject, Anne Abraham
Faculty of Commerce - Papers (Archive)
How can WebCT be integrated into classroom teaching? How can it be used to enhance the learning experience of students? Students are often hesitant about using new technology, especially if they are asked to communicate publicly in some way. The use of WebCTprovides students with valuable learning experiences as well as flexibility by offering a virtual classroom, wherever and whenever (within reason) that it suits the students. In addition, WebCT can enhance communication by encouraging online participation and overcoming students'fear ofdealing with new technology. This paper presents the result of research based on student evaluations of the integration ofthe use …
A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier
A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier
Faculty of Commerce - Papers (Archive)
This paper is a discussion of how the People’s Republic of China is attempting to revise accounting standards. Historically, China’s accounting standards were dominated by ‘management’ accounting and compliance and achievement of goals and objectives established by central planning authority. As China seeks Foreign Direct Investment in formerly State Owned Enterprises, competitive pressures demand a change of emphasis in financial reporting. Much of the Western world is adapting IFRS for financial reporting. IFRS seems to privilege western dialogue in the adoption and acceptance of standards if PRC wishes to access the world wide capital markets. Consistency and comparability of financial …
Powerful Friends: The Institutionalisation Of Corporate Accounting Practices In An Australian Religious/Charitable Organisation, H. J. Irvine
Faculty of Commerce - Papers (Archive)
The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management techniques, including accounting, in the nonprofit sector, has been the need for such organizations to achieve financial legitimacy. This can be achieved by means of their accounting practices, as they demonstrate a level of financial accountability that proves them to be legitimate recipients of funds from the public, from governments, and increasingly from the corporate sector. …