ORCID Profile
0000-0003-2978-0285
Current Organisations
University of South Australia
,
University of South Australia School of Commerce
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Publisher: SAGE Publications
Date: 18-12-2015
Abstract: It is generally accepted by historians that in the early twentieth century clubs in Australian Football’s Victorian Football League (VFL) made payments to “amateur” players prior to the legalization of professionalism and that such payments were not disclosed in club financial reports. Previously, financial reports have not been used to support or refute such claims. This article presents findings from a detailed examination of the financial reports and other records of six of the 10 VFL clubs for the years surrounding the legalization of professional football in 1911 (1909–1912). Prior to 1911, most clubs engaged in fraudulent financial reporting practices by misrepresenting player payments as other forms of permitted expenditures, thus concealing prohibited remunerative payments to players within their financial reports. Using isomorphic influences to explain the reasons for this misrepresentation, we conclude that the financial reports were used to legitimate the majority of clubs as amateur organizations. Competing isomorphic pressures, particularly conflicting coercive factors related to the VFL’s prohibition on player payments and normative pressures associated with increasing professionalism amongst players, contributed to clubs engaging in fraudulent financial reporting.
Publisher: Emerald
Date: 02-2013
DOI: 10.1108/02637471311295414
Abstract: The purpose of this paper is to investigate the role and contribution of tutors to property education. Using the theory of tutor performance which outlines six behaviours which may positively influence student outcomes, this paper considers how tutors can maximise student learning and engagement in tutorials. This research used a mixed methods approach including student evaluations of teaching (SETs), a survey of students and reflexive journals of a tutor in property education. This research found that conscious adoption of the behaviours recommended under the theory of tutor performance and informed by further education in the form of a Graduate Certificate in Higher Education resulted in significant improvement of SET results. Student survey responses showed the influence of “real life” experience, amongst other things, in underpinning their learning. While this research has limitations, in terms of number of responses and restriction to a single tutor, the findings indicate that tutors may have a significant influence on the engagement of students in property education. The use of the tutor's own professional experience and the use of real life scenarios within the delivery of course content may serve to ensure graduates have a greater capacity to meet employers’ expectations. This research brings originality to the subject of property education by exploring issues in property education from the most fundamental level, that of the tutor. This level of analysis is enhanced by the newness of the tutor in question to academia which highlights property education with new eyes, unencumbered with years of routine teaching experience. The incorporation of reflexive methods with a survey and SETs provides rich experience‐filled data that considers the process of property education and the ways in which purposeful skills enrichment of the tutor and the student may achieve greater outcomes for the property profession and industry.
Publisher: Springer International Publishing
Date: 2014
Publisher: Elsevier BV
Date: 09-2018
Publisher: Edward Elgar Publishing
Date: 26-08-2016
Publisher: Emerald
Date: 09-09-2013
Abstract: – This paper explores the role of accountants as part of the necessary infrastructure in rural community development providing specialised knowledge and skills to business owners who may lack the expertise required to ensure successful business operations. – Perceptions of seven rural development officers from separate Rural Development Boards and two local governments in South Australia are canvassed through a set of interviews. – Findings challenge the notion that use of modern communication technology, which allows for accountants and their accountancy practices to be located anywhere in the world, is sufficient to fulfil their role in rural communities. Instead, a critical dual role for accountants is identified which includes a community development function. – The research is limited by the geographic area from which the participants were selected. While this controlled for any possible jurisdictional differences between states in Australia, the participants targeted comprise only a relatively small group. – The paper identifies an important role for accountants in rural communities hitherto unidentified. Accountant contributions to rural development and the sustainability of rural communities is highlighted.
Publisher: American Accounting Association
Date: 10-2013
DOI: 10.2308/IACE-50637
Abstract: This paper demonstrates how a wiki can be used to deliver greater justice in the form of a fairer grade to students who report that not all members of their group made a reasonable contribution to an assignment. While group assessment has many pedagogical and professional benefits, it is fraught with potentially unjust outcomes in terms of the marks assigned to in idual students. Free-riders can unjustly receive marks for work that they have not contributed to and they may even drag down the group marks due to their non-performance. We describe how a wiki was used in an auditing group assignment to provide evidence of in idual student contributions following reports of unequal contributions by group members. It was found that the wiki provided a relatively more objective basis than traditional document-based assignments to inform the decision as to whether or not all students in the group would receive the same grade and if not, how the grades should be modified.
Publisher: Wiley
Date: 06-2013
DOI: 10.1111/AUAR.12007
Publisher: Informa UK Limited
Date: 14-04-2016
Publisher: Emerald
Date: 22-08-2023
DOI: 10.1108/JAEE-10-2022-0313
Abstract: Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a erse and inclusive profession. The authors conceptualise ersity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of in iduals wishing to enter the profession. The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model. The findings show that a lack of ersity in the profession is caused by the ecological background, constructing a local niche, that prevents ersity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring ersity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a erse profession. The public interest will then be better served. This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly erse and inclusive.
No related grants have been discovered for Amanda Carter.