...Peni Fukofuka; Matthew Scobie; Glenn Finau Purpose This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as Australia. In doing so, this study illustrates the intertwining...

... risks adequately. Accounting Annual reports Australia COVID-19 Risk disclosures Victorian public universities Since the World Health Organization (WHO) declared COVID-19 a global pandemic on 11 March 2020, the crisis has caused ongoing economic, social and political disruption...

... and Greenwood, 2016 : Abdullah et al., 2018). In doing so, this study recognises the call by Hooper et al. (2005 , p. 428) to conduct research on what “might be the effects – intended and unintended – of both mandating and resisting particular forms of accountability”. Although Australia...

... such as attitude, SN and PBC, impact on their intention to adopt EMA practices. The study uses partial least squares (PLS) technique to analyse data collected from cotton farmers through a mail survey. Australia Farmers Theory of planned behaviour Environmental management accounting Belief-based factors...

...Peir Peir Woon; Bikram Chatterjee; Carolyn J. Cordery Purpose The purpose of this paper is to contribute to the future development of heritage reporting in Australia. Public sector reporting of heritage has been a long-standing issue, due to shortcomings in (sector-neutral) for-profit-based...

... of this paper is to provide a benchmark for assessing the current engagement of large companies with modern slavery in Australia. Design/methodology/approach Institutional theory provides the foundation for assessing current voluntary practice in relation to modern slavery disclosures by large Australian...

...Edward Tello; James Hazelton; Shane Vincent Leong Purpose A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the potential accountability benefits, corporations...

... in and around their operating sites. A possible limitation of the present study pertains to its focus on companies’ voluntary disclosures made in their annual reports and sustainability reports, as opposed to other possible formal or even informal disclosure mediums. Social implications Australia is one...

... at: luisa.lombardi@deakin.edu.au © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Australia Accounting Indigenous Empowering Disempowering The emphasis of the accounting literature has been “accounting ‘for’ Indigenous peoples rather than...

...Ken McPhail; Robert Ochoki Nyamori; Savitri Taylor Purpose – The purpose of this paper is to address two questions: first, what contracts, instruments and accounting activities constitute Australia’s offshore asylum seeker processing policy in practice? Second, how are notions of legitimacy...

...@mq.edu.au © Emerald Group Publishing Limited 2016 Australia Water accounting Accountability Users Social and environmental accounting General purpose water accounting The WASB released the Water Accounting Conceptual Framework in 2009, which specified the concepts necessary to guide...

... of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia. Findings – Professional accounting bodies perceive the gap between academic research and practice...

... information such as employee-related reporting by listed companies (The Commonwealth Government of Australia, 2006b). The enquiry recommended that corporate social responsibility reporting remain voluntary and unregulated (The Commonwealth Government of Australia, 2006a). The Organisation for Economic Co...

... to furnish a more complete and refined understanding of the CD process. © Emerald Group Publishing Limited 2013 Continuous disclosure Disclosure Disclosure Process Disclosure structures Compliance programme Australia Since LR3.1 expresses broad principles that cannot be defined...

... and middle managers from 25 departments across Australia is used. The interviews identified managers' perceptions of the structures and practices of governance in four nominated areas: strategic planning, auditing, risk management and capacity building. A social capital model is utilised to analyse the data...

..., 2010), higher public sector sustainability expectations (Ball and Grubnic, 2007 ; Osborne and Ball, 2011) and in jurisdictions such as Australia mandatory reporting requirements. In addition there are some public sector entities where environmental sustainability is a core element of their mission...

... and with the same level of respect. © Emerald Group Publishing Limited 2013 Assignment marking Academic integrity Academic workloads Economic reality Australia Students Most Australian universities, and in fact almost all Australian tertiary institutions, are undergoing major...

...Roman Lanis; Grant Richardson Purpose The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design/methodology/approach...

... learning Participatory process Environmental change agency Australia Irrigation management Learning organizations Irrigation works In the MI case study we created data through participant observation and semi‐structured interviews as part of an action research methodology (Greenwood...

... accounting bodies involved. Research limitations/implications The paper may motivate similar studies in Australia and elsewhere, thus potentially contributing to developing a literature on comparative international accounting history. The evidence for this historical investigation is largely restricted...