Assurance of sustainability reports : impact on report users' confidence and perceptions of information credibility

This study examines whether (1) assurance, (2) the level of assurance (reasonable vs limited) and (3) the type of assurance practitioner (accountant vs specialist consultant) affect users' perceptions of reliability of sustainability reports. Based on an experimental questionnaire, we find that the provision of assurance improves perceived reliability of the environmental and social information. There are no significant main effects for both the level of assurance and type of assurance practitioner. However, a significant interaction is found between these two experimental factors and report users' perceptions of reliability of such reports. More specifically, report users place more confidence in sustainability reports when the level of assurance provided is reasonable (that is, high but not absolute), and when such assurance is provided by a top tier accountancy firm, compared to when the assurance is provided by a specialist consultant. No such difference is found when the level of assurance provided is limited for either type of assurance practitioner group. The results of this study thus highlight the relevance of assurance for sustainability reporting.

Can you teach all of the people some of the time? The development and evaluation of information literacy programs at the University of Queensland Library

Information skills and computer literacy are now seen by many within the academic community as essential. They are key graduate attributes required by students for lifelong learning and leadership roles in business and industry, government and society. Trends in the higher education sector bringing a renewed focus to teaching and preparing students for a global knowledge economy are outlined.

This paper focuses upon the power of a teaching and learning policy framework which supports the integration of information literacy into the curriculum. The increasing ease with which collaborative partnerships are formed between academic planners, course coordinators and librarians is highlighted by case studies of successful programs. Challenges are identified and change strategies described.

Factors influencing the implementation of information systems security strategies in organisations

Many organizations still rely on deterrence to control insider threats and on purely preventive strategies to control outsider threats. Such a simple approach to organizational information security is no longer viable given the increasing operational sophistication of current security threat agents and the complexity of information technology infrastructure. Effective implementation of security requires organizations to select a combination of strategies that work in tandem and best suits their security situation. This paper addresses the identification and classification of factors that influence implementation of security strategies in organizations. In this paper, we develop a preliminary architecture that aims to assist organizations in deciding how strategies can be designed to complement each other to improve the cost-effectiveness of security.

Students' perceptions of the value of the elements of an online learning environment : an investigation of discipline differences

This paper presents a large scale, quantitative investigation of the impact of discipline differences on the student experience of using an online learning environment (OLE). Based on a representative sample of 2526 respondents, a number of significant differences in the mean rating by broad discipline area of the importance of, and satisfaction with, a range of elements of an OLE were found. Broadly speaking, the Arts and Science and Technology discipline areas reported the lowest importance and satisfaction ratings for the OLE, while the Health and Behavioural Sciences area was the most satisfied with the OLE. A number of specific, systematic discipline differences are reported and discussed. Compared to the observed significant differences in mean importance ratings, there were fewer significant differences in mean satisfaction ratings, and those that were observed were less systematic than for importance ratings.

ERA distribution of information systems journals

The Excellence in Research for Australia (ERA) initiative being conducted by the Australian Research Council (ARC), mandates a single journal and conference ranking scheme over every academic discipline in Australia. A universal publication outlet ranking list mandated by a government agency is unique and has attracted interest and comment both within Australia and overseas. Equally, the interest shown has come from all sectors involved in academic publishing – authors, reviewers, publishers – and from commercial and open access publishers. This paper investigates the distribution of information systems journals over the various ERA parameters and comments on a claim of bias whereby the ranking of a journal is positively influenced by the number of years it has been in existence in the areas of information systems and business journals. Clear evidence of the diversity of the information systems discipline is observed. The benefits of a multidisciplinary foundation for information systems is also noted. Longer established journals are shown to attract higher rankings and possible reasons for and implications flowing from this are discussed.

The educative value of values

There appears to be increasing interest among certain educational institutions to include values as a prominent feature of their practice (Buckley & Erricker, 2004). One recent example is the Victorian Curriculum Assessment Authority (VCAA) who released a discussion paper earlier this year, which indicates that values are to play a much greater role in government schools. However, endeavouring to promote values as common standards can be criticised to be problematic in our pluralist society, because not all values are necessarily valuable.

This paper reviews the VCAA paper and attempts to respond to Nietzsche’s (1998) challenge to question the value of our values, by offering guidance as to how the educative value of values might be determined. Such an examination is expected to identify a potential tension between a particular civic education and that of a more philosophic and universally educative perspective. In order to do this, a differentiation between a value (noun) as ‘objective fact’ and value (verb) as a ‘subjective relation’ is made. This paper will adopt an existential perspective by drawing upon consequentialism, intentionality and the works of Kierkegaard and Dewey, to argue that emphasis should be placed on the subjective aspects of educative valuing without fostering an objective/subjective divide.

The educative value of Dewey's religious attitude for spirituality

John Dewey's 'religious attitude' has great potential for the educative development of children's spirituality. This is because it enables their spiritual understandings to become more intelligently composed - not just in a cognitive or hyper-rational sense, but as a way of being. This paper provides an outline of Dewey's approach, which is described as being democratic, inquiry based, and 'scientific'. Such an approach therefore offers a contrast to other more epistemologically focused curricula which attempt to educate a person's spirituality. In order to make the case for the potential educative value of such an attitude, a brief review of Dewey's approach to education shall be offered, in which the notions of inquiry, democracy, and 'science' shall be highlighted to make the case that such attributes might be necessary for spiritual education if the United Nations Educational and Scientific Organization's goal of attaining world peace is to ever become possible.