ORCID Profile
0000-0002-2313-6301
Current Organisations
RMIT University
,
RMIT University City Campus
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Publisher: Wiley
Date: 05-04-2022
DOI: 10.1111/AUAR.12371
Abstract: The International Public Sector Accounting Standards Board of the International Federation of Accountants issued exposure draft ED78 Property Plant and Equipmen t in April 2021. It proposes valuing ‘heritage items’ for recognition as ‘heritage assets’ in statements of financial position. This proposed requirement for global application casts the spotlight on a highly controversial topic in regulated financial reporting. The monetary valuation of cultural, heritage and scientific collections of public not‐for‐profit museums, art galleries and similar repositories has been subject to considerable discussion and debate for the past three decades. Our purpose is to critically examine this perennial financial reporting controversary, in the context of the three conceptions of accounting: accounting as technical practice, social practice and moral practice as articulated in the definition of accounting proposed by Carnegie et al. (2021a, 2021b) for discussion, debate and potential adoption in the accounting profession, including by accounting standard setters in all sectors. This article is intended to challenge accounting to enhanced self‐awareness in reaching its full potential.
Publisher: Hindawi Limited
Date: 2015
DOI: 10.1155/2015/690965
Abstract: Proton exchange membrane (PEM) is an electrolyte which behaves as important indicator for fuel cell’s performance. Research and development (R& D) on fabrication of desirable PEM have burgeoned year by year, especially for direct methanol fuel cell (DMFC). However, most of the R& Ds only focus on the parent polymer electrolyte rather than polymer inorganic composites. This might be due to the difficulties faced in producing good dispersion of inorganic filler within the polymer matrix, which would consequently reduce the DMFC’s performance. Electrospinning is a promising technique to cater for this arising problem owing to its more widespread dispersion of inorganic filler within the polymer matrix, which can reduce the size of the filler up to nanoscale. There has been a huge development on fabricating electrolyte nanocomposite membrane, regardless of the effect of electrospun nanocomposite membrane on the fuel cell’s performance. In this present paper, issues regarding the R& D on electrospun sulfonated poly (ether ether ketone) (SPEEK)/inorganic nanocomposite fiber are addressed.
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.
Location: Malaysia
No related grants have been discovered for Shannon Sidaway.