ORCID Profile
0000-0002-6871-9869
Current Organisations
Deakin University
,
Flinders University
,
RMIT University
Does something not look right? The information on this page has been harvested from data sources that may not be up to date. We continue to work with information providers to improve coverage and quality. To report an issue, use the Feedback Form.
In Research Link Australia (RLA), "Research Topics" refer to ANZSRC FOR and SEO codes. These topics are either sourced from ANZSRC FOR and SEO codes listed in researchers' related grants or generated by a large language model (LLM) based on their publications.
Auditing And Accountability | History: Australian | Accounting, Auditing and Accountability | Public Policy
Publisher: Emerald
Date: 12-11-2021
Abstract: This paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel, Blindness , by José Saramago. A mindful insight into how an accountant, blind since birth, is portrayed in the novel Blindness by acclaimed Portuguese author Saramago, a Nobel Prize for Literature recipient. The study reveals characters under extreme circumstances when a city is plunged into a blindness epidemic, or distinctive “white blindness”, and failings in human behaviour, particularly by hoodlums and their leaders, including the blind accountant. By reflecting on what we take for granted in the accountant stereotypes literature, this paper illuminates how we can all contribute new understandings of accounting and accountants more specifically in all contexts in which the discipline and its practitioners operate, including non-Anglo-American contexts. The paper presents the insights of a member of the historical and interdisciplinary accounting research community with experience in research and publication on accountant stereotypes.
Publisher: Emerald
Date: 04-04-2023
Publisher: Edward Elgar Publishing
Date: 12-09-2023
Publisher: Emerald
Date: 08-10-2020
Publisher: Emerald
Date: 08-11-2019
DOI: 10.1108/AAAJ-05-2019-4003
Abstract: Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is concerned with selected thematic special issues of AAAJ appearing during the second decade of publication from 1998 to 2007. The paper explores research innovation by means of the thematic issues addressed from this decade. This paper provides a background to this special issue and an outline of the articles included. The issue features seven retrospective rospective articles written by the guest editors of special thematic issues published during 1998 to 2007, supplemented where appropriate by other co-authors or, in one instance, by a new author team. The guest editors and other contributing authors sought to identify and discuss the progression of each field since the AAAJ special issue was published, and to assess the impacts of the special issues to this progression, and to propose future research developments in the designated fields. This commentary on articles published is no substitute for carefully reading these contributions. The papers provide a comprehensive review of key developments in the literature until most recently and explore the opportunities for further innovative interdisciplinary accounting research. This AAAJ special issue, and the earlier 2012 prototype, constitute a different approach to producing special issues, where the original special issues are revisited with a view to assessing research trends and impacts and to identifying research developments which are ripe for pursuing in each of these interdisciplinary accounting fields.
Publisher: Edward Elgar Publishing
Date: 12-09-2023
Publisher: Index Copernicus
Date: 25-09-2023
Publisher: Edward Elgar Publishing
Date: 12-09-2023
Publisher: Emerald
Date: 20-01-2021
DOI: 10.1108/AAAJ-01-2019-3807
Abstract: The monetary valuation of cultural heritage of a selection of 16 major public, not-for-profit Australian cultural institutions is examined over a period of almost three decades (1992–2019) to understand how they have responded to the paradoxical tensions of heritage valuation for financial reporting purposes. Accounting for cultural heritage is an intrinsically paradoxical practice it involves a conflict of two opposite ways of attributing value: the traditional accounting and the heritage professionals (or curatorial) approaches. In analysing the annual reports and other documentary sources through qualitative content analysis, the study explores how different actors responded to the conceptual and technical contradictions posed by the monetary valuation of “heritage assets”, the accounting phraseology of accounting standards. Four phases emerge from the analysis undertaken of the empirical material, each characterised by a distinctive nature of the paradox, the institutional responses discerned and the outcomes. Although a persisting heterogeneity in the practice of accounting for cultural heritage is evident, responses by cultural institutions are shown to have minimised, so far, the negative impacts of monetary valuation in terms of commercialisation of deaccessioning decisions and distorted accountability. In applying the theoretical lens of paradox theory in the context of the financial reporting of heritage, as assets, the study enhances an understanding of the challenges and responses by major public cultural institutions in a country that has led this development globally, providing insights to accounting standard setters arising from the accounting practices observed.
Publisher: Emerald
Date: 09-09-2022
DOI: 10.1108/JPBAFM-05-2022-0092
Abstract: Using the most available literature, this viewpoint takes and supports the argument that public cultural, heritage and scientific collections of not-for-profit cultural heritage or arts institutions are non-financial resources, expressly in the specific organisational and social contexts in which they are held, for preservation, conversation and protection into perpetuity. These collections are, therefore, not “assets” or “heritage assets” for recognition in statement of financial position. To clarify and augment the literature in developing better understanding of how the monetary valuation of public cultural, heritage and scientific collections for general purpose financial reporting purposes is both not fit-for-purpose in these contexts and at least potentially misleading to stakeholders. The evaluation of this public sector financial reporting issue portrays to be fit-for-purpose in its social and organisational contexts in which public, non-profit collecting institutions operate. Accounting's role is not the change contexts in the public sector into settings which they are, in substance, not. To contribute to the overcoming of controversy by illuminating to both accounting professionals and heritage professionals the vexed issues involved in its ongoing discussion and debate. It is argued that there is no need for any accounting standard to be issued on this topic, which would lead to financial values being placed on non-financial cultural, heritage and scientific collections resources in statements of financial position, thereby misrepresenting these collections.
Publisher: Emerald
Date: 29-04-2022
DOI: 10.1108/AAAJ-09-2020-4906
Abstract: The purpose of this study is to examine the COVID-19 pandemic risk disclosures in a s le of annual reports of Australian public universities. These universities rely heavily on fee-paying onshore overseas students. Analysing these risk disclosures is essential to understanding the COVID-19 crisis and the implications for organisational change. Document analysis and content analysis of the 2019 annual reports of all Victorian public universities were undertaken to identify the disclosure of COVID-19 risk impacts. Applying Laughlin's Habermasian insights of change, the study explores the pathways of change adopted by universities to overcome the risk impacts. However, financial risk disclosures about income from this source were virtually non-existent. Any risk associated with COVID-19 disclosed was minimal in a qualitative, neutral and constant format. The quality of disclosures was low. Media statements, however, pointed to significant income loss and suggested a strategy of substantial cost-cutting, including employee redundancies, which we identified as morphostatic changes of universities to overcome the risk impacts. The study reveals the risk associated with sector's aggressive growth strategy, jeopardising their financial viability and quality of teaching and research. The findings provide insights to the Australian higher education sector. The low quality of external risk disclosures of these universities suggests an urgent need for transformation. Australian public universities play a crucial role in society. This role will be diminished by a failure to disclose and manage significant risks adequately.
Publisher: American Accounting Association
Date: 06-2023
Publisher: Emerald
Date: 10-01-2023
Publisher: Edward Elgar Publishing
Date: 14-07-2023
Publisher: American Accounting Association
Date: 07-04-2020
Abstract: This response to the recent contribution by Matthews (2019) entitled “The Past, Present, and Future of Accounting History” specifically deals with the issues associated with concentrating on counting publication numbers in examining the state of a scholarly research field at the start of the 2020s. It outlines several pitfalls with the narrowly focused publications count analysis, in selected English language journals only, as provided by Matthews. The commentary is based on three key arguments: (1) accounting history research and publication is far more than a “numbers game” (2) trends in the quality of the research undertaken and published are paramount and (3) international publication and accumulated knowledge in accounting history are indeed more than a collection of English language publications. The author seeks to contribute to discussion and debate between accounting historians and other researchers for the benefit and development of the international accounting history community and global society.
Publisher: Wiley
Date: 22-11-2020
DOI: 10.1111/AUAR.12325
Publisher: Informa UK Limited
Date: 17-12-2022
Start Date: 04-2004
End Date: 12-2005
Amount: $95,000.00
Funder: Australian Research Council
View Funded ActivityStart Date: 2001
End Date: 2003
Funder: Australian Research Council
View Funded ActivityStart Date: 2004
End Date: 2005
Funder: Australian Research Council
View Funded ActivityStart Date: 2014
End Date: 2015
Funder: CPA Australia
View Funded Activity