ORCID Profile
0000-0002-5517-8653
Current Organisations
Chartered Accountants Australia and New Zealand Sydney
,
CPA Australia
,
The University of Canberra
,
Ministry of Public Health
,
University of Birmingham
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Publisher: Informa UK Limited
Date: 19-04-2013
Publisher: Public Library of Science (PLoS)
Date: 12-10-2023
Publisher: Emerald
Date: 1999
DOI: 10.1108/EB060704
Abstract: To attract funding from ethical investment trusts, it is expected that investee companies will need to undertake corporate social disclosure (CSD) in annual reports. This paper first explores the notion that companies included within the portfolio of ethical investment trusts (ETIs), are likely to provide a greater quantity of CSD than companies in which ethical trusts have not invested (NETIs). Second, the paper examines the characteristics of companies that undertake CSD, and their relationship to the ETI/NETI classification. Results from the examination of a s le of 300 Australian annual reports for 147 companies over a five‐year period (1990–1994), indicate that CSD is related to size, industry visibility, and company presence in both foreign countries and foreign stock exchanges. The significance of this paper, in addition to building upon empirical research into CSD, is that, in a range of circumstances, companies with an ethical investor as a shareholder, provide greater transparency about their social and environmental activities, than companies without an ethical investor. As a result, case can be made for the direct regulation and monitoring of ETI companies to be reduced, relative to NETIs, given that ethical investment may fulfil a market based regulatory function.
Publisher: Informa UK Limited
Date: 05-2012
Publisher: Emerald
Date: 02-2002
DOI: 10.1108/EB060756
Abstract: The purpose of this paper is to address, via a case study, some of the key measurement issues within environmental accounting, in particular the methods used to measure threatened and endangered wildlife. This study examines the accounts of Earth Sanctuaries Ltd, a listed conservation company in Australia over a seven year financial reporting period beginning in 1995 and ending in 2001, a period both prior and subsequent to, the implementation of Australian Accounting Standard AASB 1037 — Self Generating and Re‐Generating Assets (SGARA s), which sought to recognise the value of biological assets within financial statements. In particular the study examines these values in light of the conceptual framework qualitative characteristics of relevance and reliability. The study concludes that because of the current Commonwealth policy of non‐trade in wildlife, and the consequent absence of an active and liquid market for trade in these assets, efforts to provide legitimacy to the environmental cause are h ered, and questions raised over the surrogate measurement base used to value the assets.
Publisher: Informa UK Limited
Date: 22-03-2007
Publisher: Elsevier BV
Date: 06-2012
Publisher: Wiley
Date: 07-07-2011
Publisher: Emerald
Date: 10-04-2017
Abstract: Integrated thinking is central to the International Integrated Reporting Council’s (IIRC’s) integrated reporting (IR) framework, which is in turn is related to a potential resurgence of intellectual capital (IC) reporting. However, it remains unclear how key IR stakeholders understand this concept in theory or practice. The purpose of this paper is to explore how key stakeholders interpret integrated thinking and how pilot organizations are applying integrated thinking in practice. The study involved in-depth semi-structured interviews with key IR stakeholders in Australia, including two IR pilot organizations, one professional association, an accounting professional body, an accounting firm and two IIRC officials. First, the IIRC has not fully defined and articulated the concept of integrated thinking, and there is no shared consensus among practitioners. Second, there is evidence of an evolving understanding of integrated thinking within practice. What remains unclear is how this understanding will develop over time. Since interviews were conducted with a relatively small s le of participants in Australia, the results may not be generalizable across different contexts. The study emphasizes the need to interpret carefully IR’s potential contribution to organizational practice through either reporting in general, or IC reporting in particular. Despite the centrality of integrated thinking to IR, there has been limited research to date on the concept. Clarifying what integrated thinking means in practice can improve our understanding of a key IR concept, and can advance our understanding of IR’s potential to improve IC reporting and research.
Publisher: Wiley
Date: 04-12-2013
DOI: 10.1002/BSE.1819
Publisher: Emerald Group Publishing Limited
Date: 2009
Publisher: SAGE Publications
Date: 20-01-2009
Abstract: This article outlines the role of accounting information in circus in Australia in the approximate period 1847—1963. Responding to the call for an increased historical narrative in accounting, we have studied the literature, documentation and personal memoirs concerning circus in Australia. From our examination, we have abstracted and analysed material that expresses, or implies, the use of accounting information. Themes identified include the magnitude and nature of capital investments ticket pricing and revenues the nature and composition of operational costs standards of internal control insolvencies and liquidations. We have established that, despite elementary levels of education, many circus people exhibited an intuitive grasp of fundamental accounting principles, albeit in a rudimentary form. Nevertheless, since financial and management reporting practises were typically unsystematic, and even non-existent, in all but the largest circus enterprises, Australian circus management may not have been optimized.
Publisher: Emerald
Date: 04-01-2022
DOI: 10.1108/QRAM-08-2020-0126
Abstract: This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia. This study uses semi-structured interviews with important actors within the local accounting profession, standard setting and regulatory environment, to analyse fair value accounting implementation. This study also incorporates information from press releases and newspapers, to provide a more comprehensive picture of fair value implementation. First, professionals undertake routine actions, cultivate interests and strategically navigate their environment during the process of fair value standard implementation. Second, the role of appraisers becomes more prominent during this process. Third, government involvement is significant in ensuring the successful implementation of global accounting standards. First, differing localised contexts, including communities and actors, may shape how an emerging country undertakes the diffusion and implementation of global standards, which in turn can also lead to institutional change. Second, government involvement is crucial in supporting the implementation of global accounting standards within emerging economies. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges. This study applies the concept of Institutional Work within Institutional Theory to explain how fair value standards are implemented within a localised emerging economy characterised by unique actor roles and goal-directed action.
Publisher: Wiley
Date: 11-2004
Publisher: Wiley
Date: 10-06-2010
Publisher: Wiley
Date: 09-2008
Publisher: Public Library of Science (PLoS)
Date: 17-06-2022
DOI: 10.1371/JOURNAL.PONE.0270101
Abstract: The evaluation of muscle strength is frequently used as part of the physical examination process, with decreased trunk muscle strength reported in in iduals with spinal disorders (e.g., low back pain). Access to practicable performance-based outcome measures (PBOM) to monitor patients’ progress in spinal rehabilitation is essential. Knowledge of the psychometric properties of the available practicable PBOM for trunk strength evaluation is therefore needed to inform practitioners and further research. To synthesise evidence on the measurement properties of practicable measures of trunk muscle strength in adults with and without musculoskeletal pain. Following a published and registered protocol [PROSPERO CRD42020167464], databases were searched from the database inception date up to 30 th of June 2021. Citations and grey literature were also searched. Eligibility criteria comprised: 1) studies which examined the psychometric properties of the trunk strength outcome measures, 2) included adults ≥ 18 years, either asymptomatic or with spinal musculoskeletal pain. Non-English language studies were excluded. Two independent reviewers evaluated the quality and synthesized the data from included studies according to the COnsensus-based Standards for the selection of health Measurement Instruments (COSMIN) checklist. The overall quality of evidence was evaluated using a modified Grading of Recommendations Assessment Development and Evaluation (GRADE). From 34 included studies, 15 different PBOMs were identified that have been investigated for reliability and validity, none evaluated responsiveness. In asymptomatic in iduals, high quality evidence supports intra-rater reliability of digital-loading cells and moderate quality evidence supports the criterion validity of the hand-held dynamometer. Very low quality evidence exists for the reliability and validity estimates of testing tools among in iduals with spinal pain. Findings underpin a cautious recommendation for the use of practicable PROMs to evaluate muscle strength in in iduals with spinal pain in clinical practice due to the level of evidence and the heterogeneity of the protocols used. Further high quality research to explore the psychometric properties of the practicable PBOMs with detailed methodology is now needed.
Publisher: Emerald
Date: 31-07-2007
DOI: 10.1108/09513570710762610
Abstract: The purpose of this paper is to stimulate thought on creative accounting through a unique prose. The paper is a fictional poem. The paper finds that, like baking a recipe, creative accounting involves essential ingredients and a method. Identifies how the language and process of creative accounting, however precise it may be, can mirror that of the creative art of cooking. The paper encourages a broader artistic and narrative expression in the field of accounting by drawing on alternate textual formats. The paper shows that, as far as the author is aware, no other work in accounting has been expressed this way as a recipe. Consequently, it is a unique contribution to the discipline.
Publisher: Springer Science and Business Media LLC
Date: 2000
Publisher: Wiley
Date: 2007
DOI: 10.1002/BSE.515
Publisher: Emerald
Date: 18-01-2016
DOI: 10.1108/AAAJ-12-2013-1552
Abstract: – The purpose of this paper is to explore the perceptions of potential users about water accounting reports prepared under Australian general purpose water accounting (GPWA), which applies financial accounting techniques to water and could be extended to other areas of natural resource management. In particular, the paper examines the extent to which users believe GPWA reports are useful and facilitate the discharge of accountability by water managers. – As a theoretical lens the authors apply an extended version of Gray et al. ’s (1996) accountability model. The authors utilise mixed method research design comprising a questionnaire administered to users with water-related interests and an analysis of public submissions to the Water Accounting Standards Board on the Exposure Draft of Australian Water Accounting Standard 1. – Overall, users perceive the introduction of GPWA as useful and believe that the benefits will outweigh the costs. The adoption of a financial accounting approach in terms of accounting standards and prescribed methods for booking and disclosing water “transactions” was broadly supported. In terms of the main users of reports, there was some ambiguity but findings suggested that government agencies were likely to be the main users of GPWA. Users were also concerned about the degree of judgement required to determine the identity and boundaries of a “water report entity”. Perhaps the most controversial aspect related to accountability while the Accountability Statement was broadly supported there was little consensus that GPWA collectively discharged the accountability of water managers. Taken collectively, these results suggest that GPWA may be more useful for improving management performance than accountability. – The findings suggest that future iterations of the standard need to reconsider how accountability might be discharged through the production of GPWA. The broad support for GPWA suggests, however, that the financial accounting approach – and hence the accounting community – may also make a valuable contribution to other areas of natural resource accounting. – This study contributes to the emerging but still limited literature on GPWA and the fundamentally different approach to natural resource accounting it represents. While some previous studies have examined potential users of GPWA none have done so after the standard has been fully developed, and no previous studies have adopted the mixed research design utilised in this study.
Location: Australia
Location: United Kingdom of Great Britain and Northern Ireland
Location: United Kingdom of Great Britain and Northern Ireland
No related grants have been discovered for Lorne Cummings.