Inquiries and further information

Deborah Smith
Conference Organiser
Faculty of Economics & Business
University of Sydney
Phone: (612) 9351 1913

Organised by:


Macquarie Uni




Sponsored by:

Chartered Accountants

CAGS University of South Australia

AAAJ Banner

Conference Proceedings

Day 1 - July 12, 2010

Stream 1: Social and Environmental

Lehman - Accountability and Sustainability: Davidson's and Taylor's means to engage the world

Higgins - Strategies of persuasion in social/environmental reporting

Andrew - Greenhouse gas reporting and the Carbon Disclosure Project

Stream 2: Accounting

Finch - IFRS Compliance in the year of the pig: Hong Kong impairment testing

Irvine - An International comparison of not-for-profit accounting regulation

Bruce Gurd - Exploring Accountability Relationships in the NFP Sector

Stream 3: Accountability and Governance

Chang - Exploring Factors Influencing Environmental Management Accounting Adoption at RMIT University

Zulkifli - Thinking of Social and Environmental Accounting in Malaysia: Educators' Insight

Crombie - Accountability to stakeholders in a student-managed organisation

Stream 4: Organisational Theory and Context

van Der Steen - The site of the merger: the mobilisation of accounting in the preparation of a merger

Siivonen - The Accounting imprints of strategic change, actor-network theory in management accounting

Tucker - Performance on the right hand side: Organizational performance as an independent variable

Stream 5: Accounting

Dyball - Sustainability in an Australian University: Staff Perceptions

Haynes - Body Beautiful?: Gender, work and the body in professional services firms

Lightbody - Successful promotion or segregation from partnership? The "post-senior manager" position and women's careers in public accounting

Stream 6: Organisational Theory and Context

Lawrence - Privatization meets Fijian cultural and social impediments: A case study of a telecommunications company

Zhang - Activity-Based Costing Success (ABC) Implementation in China: The Effect of Organizational Culture and Structure

Evans - Art for Art's Sake. Money, for God's Sake!

Stream 7: Accounting

Joannides - Keeping accounts by the book: The revelation(s) of accounting

Rammal - Social reporting by Islamic banks: Does social justice matter?

Rammal - Audit and governance in Islamic banks: Selection and training of Shari'ah advisors

Stream 8: Accounting

Baard - An awfully big adventure: Doing cross-disciplinary interventionist research

Brennan - Homo economicus', 'homo socialis', 'homo fabulans' and 'homo publicus': Conceptualising impression management

Lawrence - Emerging global giants: foreign investment by Indian companies

Stream 9: Social and Environmental

Holland - A conceptual framework for changes in Fund Management and in their Accountability for ESG issues

Thomson - Social Accounting and the External Problematisation of Institutional Conduct: Exploring the Emancipatory Potential of Shadow Accounts

Razeed - Determinants of environmental disclosure practices of US resource companies: Hard copy versus internet reporting

Stream 10: Accounting

Modell - Power and Performance: A Field Study of the Rise and Fall of an Institutional Entrepreneur

O'Neill - Disclosures on the OHS Financial Risk Paradox: External Reporting to Corporate Monitors or Mushrooms?

de Villiers - The influence of the accounting profession on the academy: A cautionary case study

Stream 11: Accountability and Governance

Christensen - Where materiality isn't always considered to be material: Public sector performance reporting

Willett - Corporate Governance in five Arabian Gulf countries

Frandsen - Where is Strategy?

Stream 12: Social and Environmental

Agyemang - NGO accountability and the sharing of knowledge

Thien - CSR reporting by New Zealand financial services institutions: Analyzing understandings and motivations

Dillard - CSR - One Company's Journey

Stream 13: Financial Accounting

Chabrak - The IASB and the shareholder value priestly cult!

Zhang - Fair value accounting in China: Neoliberalisation and accounting change

Lodh - Assessing underlying realities of accounting's duality check by the accounting equation: A search for an augmented framework

Stream 14: Public Sector Accounting

Yapa - Revolution and the accountant: The practice and profession of accounting in Cambodia

Chow - Networks and the diffusion of accounting technologies: The UK whole of government accounts project

Narayan - Managing accountability expectations in an uncertain context: A new institutional perspective

Stream 15: Public Sector Accounting

Lord - Assessing the Implementation of Institutional Change in Local Government: Christchurch City Council and the Long Term Community Council Plan

Williams - The role of accountants in sustainability reporting - A local government study

Stream 16: Professionalism

O'Connell - Understanding the responses of professional accounting bodies to crises: The case of the Australian profession in the 1960s

Shareia - The Libyan accounting profession: Historical factors and economic consequences

Agrizzi - Professionalisation in a Centralised State: The Development of Accountancy in Brazil

Stream 17: Social and Environmental

Islam - Environmental incidents in a developing country and corporate environmental disclosures: A study of multinational gas company

Soobaroyen - A study of the evolution of community disclosures in a developing country

Rowe - Corporate kangaroos' and dragons' sustainability disclosures: A comparative analysis

Stream 18: Auditing

Holland - Knowledge and Crisis - a case of knowledge and learning failure - by bankers, shareholders, auditors, accountants, rating agencies & regulators

Samsonova - Re-thinking auditor liability: The case of the European union's regulatory reform

Mataira - The tax and accounting compliance hurdles for Tongan entrepreneurs in New Zealand

Stream 19: Accountability and Governance

Sinclair - Perpspectives of Accountability in Charities

Vandangombo - NGOs as accountability promoters: In the Mongolian case

O'Dwyer - The shaping of NGO accountability: Aligning imposed and felt accountabilities in Oxfam Novib

Stream 20: Public Sector

Broadbent - The Development of Systems of Internal Control and Risk Management in Higher Education in England: An Analysis of Nature, Roots and Relevance

Dixon - Calculative practices in higher education: A retrospective analysis of curricular accounting focusing on university enlargement

Islam - Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry

Stream 21: Accountability and Governance

Ekanayake - Contextual relativity of the role of accounting in corporate governance: Evidence from the banking industry in Sri Lanka

Mohamad-Yusof - Governing by Bumiputera ideology: Corporate governance reforms in Malaysia

West - Southern African perceptions of the moral obligations and objectives of corporations

Stream 22: Accounting

Moerman - Accounting research and the sociology of knowledge

Stone - Adapting accountants' communications to small business managers' objectives and preferences

Elijido-Ten - "Sustainability and Balanced Scorecard Reporting: What determines public disclosure decision?"

Stream 23: Management Accounting

Mourey - Control in Inter Organizational Life Drawing on Mary Parker Follett's view to illuminate control of coopetitive retailer-suppliers relationships in France

Rooney - Complex adaptive systems and interorganisational relationships: An exploration of the Australian residential home loan industry

Stream 24: Audit

Hecimovic - Assurance of Australian natural resource management

Gurd - The impossibility of management control systems?

Dahanayake - Manoeuvring the VFM Auditor Identity within the State Public Sector in Australia Through Business Planning: The Case of the Victorian Auditor-General's Office (VAGO)

Stream 25: Social and Environmental

Rashid - Corporate intellectual capital disclosure in a non-mandatory disclosure regime

De Silva - Benefits of mixed methods in environmental reporting research

Khan - Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence

Stream 26: Social and environmental

Baker - A descriptive model of government of Canada-First nations' accountability

Moerman - The Baryulgil Mine: Asbestos and Aboriginality

de Villiers - Isomorphism in social and environmental disclosures

Stream 27: Public Sector Accounting

van Staden - Stakeholder pressure, social trust, governance and the disclosure quality of environmental information

Newberry - Indirect policy tools: Demand-side funding and lessons to be learned: Early childhood education and care

Dixon - Consequences for New Zealand Accounting Knowledge Discovery of Distant Performance Measurement of the Academic Person: A Retrospective Analysis

Stream 28: Public Sector Accounting

Dimitrov - The Paradox of Sustainability Definitions

Irvine - A Conceptual Framework for not-for-profit sustainability: renovation or reconstruction?

Saj - Performance reporting in a large multi-service community welfare organisation

Stream 29 Accountability and Governance

Unerman - Analysing the relevance and utility of leading Accounting Research

Crombie - The levers of control in the boardroom

Ahrens - Practicing corporate governance

Stream 30: Public Sector Accounting

Baker - Accountability in private prisons? A case study of the effectiveness of dialogic evaluation

Stapleton - Building schools for the future: The accountability challenges of joint ventures between the public and private sectors

Andon - Imagining value: Investigating performative imagery in the case of a PPP scheme

Stream 31: Public Sector Accounting

Jacobs - Accountabililty and institutions: The path of parliamentary accountability

Osman - Accountability of WAQF management: Learning from praxis of nongovernmental organisation (NGO)

Ahmed - Hegemony, Counter Hegemony and NGO Accountability Change: BRAC in Bangladesh

Day 2 - July 13, 2010

Stream 33: Social and Environmental

Bakre - Transnational Capital Challenged by Local Capital: Lack of Accountability and Black Hole Accounting Rule Privatisation in Nigeria

Adnan - Do culture and governance structure influence CSR reporting quality: Evidence from China, India, Malaysia and the United Kingdom

Lodhia - Disclosures Strategies by Key Bodies in the Australian Mining Industry in Response to Climate Change: A Test of Legitimacy Theory

Stream 34: Professionalism

Clayton - The impact of social influence pressure on professional accountants' ethical reasoning

Baskerville - Translation and its problems: An inter-professional perspective and lessons for accounting

Yee - Accounting professionalisation and occupational context: The role of the public accounting profession in China

Stream 35: Financial Accounting

Stent - New Zealand's switch to IFRS: Beyond the financial statements - A qualitative analysis of annual reports

Hellmann - Equivalence of IFRS across languages: Translation issues from English to German

Pawsey - Australian preparaer perceptions towards the quality and complexity of IFRS

Stream 36: Public Sector Accounting

Cordery - A health(y) image in the post-managerialist age

Sargiacomo - Accounting for earthquake: Governing the population's healthcare after the diasaster

Baker - Accountability, corporate governance and the role of the state

Stream 37: Social and Environmental

Chiang - The challenges of auditing environmental matters in financial reports

Bagaeva - The value relevance of firms' integral environmental impact: Evidence from Russia

O'Dwyer - Aligning programmatic ideals and technological capabilities: The case of sustainability assurance

Stream 38: Accounting

Skaerbaek - The roles of risk management technologies in the public sector

Hay - The accumulated weight of evidence in audit fee research

van Peursem - Audit Decision Making: Action Research, Pedagogy and Student Engagement

Stream 39: Auditing

Cooper - Accounting for Human Rights: Doxic Health and Safety Practices – the accounting lesson from ICL

Prescott - The concept of Accountability in the Pacific: The Case of Tonga

Ismail - Annual reports of Malaysian public universities: The extent of compliance and accountability

Stream 40: Social and environmental

Rodrigue - Contrasting realities: Corporate environmental disclosure and stakeholder-released information

Wilmhurst - Blowing in the wind legitimacy theory. An environmental incident and disclosure

de Villiers - A framework for the integration of environmental legitimacy, accountability and proactivity (ELAP)

Stream 41: Accounting

McWatters - Local and Global Merchant Networks: Accounting Across Space and Time

Brennan - Theoretical perspectives on corporate narrative disclosures: New Insights from psychology, sociology, and critical perspectives

Lim - Exploring support for using FCA in solid waste management in Malaysia

Stream 42: Social and Environmental/FR

Kokubu - Conflicts and solutions between material flow cost accounting and conventional management thinking

Abdul - Social responsibility disclosure, accountability mechanism and empowerment: The evidence of mercy Malaysia

McGrath - CSR in Australian credit unions' decision-making process (not)

Stream 43: Accounting

Irvine - A genealogy of calculations at an early Queensland sugar mill

Stream 44: Organisational Theory and Context

Hooghiemstra - The Impact of National Culture and Institutional Environment on Internal Control Disclosures

Joannides - Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?

Mustafa - APIRA-2010-218-Mustafa-Accounting-and-methodological-position-of-geertz.pdf

Stream 45: Public Sector Accounting

Ismail - Financial management accountability index (FMAI) in Malaysian public sector: A way forward

Lodhia - Sustainability reporting by the Australian Commonwealth public sector

Bui - External Risk Drivers and Risk Management Strategies in Response to Government's Climate Change Policies

Stream 46: Accounting

Hardy - Socialising accountability in a religious charity organisation

Servalli - Accounting for killing, accountability for death

Stream 47: Organisational Theory and Context

Lehmann - Critical Accounting Activism and the Public Sphere

Everett - The Unbearable Lightness of Internal Auditing: Ethics and Virtues in a Heteronomous Field

Frandsen - Dancing the Dow: Accounting and Financial Information Embodied

Stream 48: Social and Environmental

Hazelton - Rights-based accountability: The right to water information

Leong - Accountability via central database regimes in the context of NSW political donations

Momin - Civil society's view on Corporate Social Disclosure through Gramscian lenses

Stream 49: Organisational Theory and Context

Dyball - Re-visiting the interface between race and accounting: The case of Filipino workers

Xu - Chinese CPA Examination - Analysis from a Foucauldian Perspective

Wells - How does contact with accountants influence perceptions of accounting and accountants?

Stream 50: Organisational Theory and Context

Hui - An analysis of visual images and associated motifs in the annual reports of HSBC, 1958-2008

Jones - Domesday Book as an Example of Embryonic Weberian Administration in a Patrimonial State

Owolabi - NGO accountability and sustainable development in Nigeria

Stream 51: Management Accounting

Berland - Institutionalisation and deinstitutionalisation of budget

Vieira - Strategy and Budgeting Alignment

Taylor - Use of management control systems in university faculties: evidence of diagnostic versus interactive approaches by the upper echelons

Stream 52: Social and environmental

van der Laan - James Hardie & the final funding agreement

Egan - Water management in Australia. Progressing towards institutionalisation in 2009

Di Lernia - Money grows on trees

Stream 53: Organisational Theory and Context

Carter - Strategy Making in Cities: The role of calculative practices in manufacturing competition

Jayasinghe - Continuity and Change in WB Development Discourses and the Rhetoric Role of Accounting

Boedker - Emotions and Accounting