An epistemic community as influencer and implementer in local government accounting in Australia

This paper adopts an epistemic community framework to explicate the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. The context is the adoption and implementation of fair value accounting within local government in New South Wales (NSW). The roles and functions of Australian local government are extensive, and include the development and maintenance of infrastructure, provision of recreational facilities, certain health and community services, buildings, cultural facilities, and in some cases, water and sewerage (Australian Local Government Association, 2009). The NSW state Department of Local Government (DLG) is responsible for legislation and policy development to ensure that local councils are able to deliver ‘quality services to their communities in a sustainable manner’ (DLG, 2008c). These local councils receive revenue from various sources including property rates, government grants and user-pays service provision. In July 2006 the DLG issued Circular 06-453 to councils (DLG, 2006c), mandating the staged adoption of fair value measurement of infrastructure assets. This directive followed the policy of NSW State Treasury (NSW Treasury, 2007),4 and an independent inquiry into the financial sustainability of local councils (LGSA, 2006). It was an attempt to resolve the inconsistency in public sector asset valuation in NSW Local Governments, and to provide greater usefulness and comparability of financial statements.5 The focus of this study is the mobilization of accounting change by the DLG within this wider political context. When a regulatory problem arises, those with political power seek advice from professionals with relevant skill and expertise (Potter, 2005). This paper explores the way in which professionals diffuse accounting ‘problems’ and the associated accounting solutions ‘across time and space’ (Potter, 2005, p. 277). The DLG’s fair value accounting policy emanated from a ‘regulatory space’ (Hancher and Moran, 1989)6 as a result of negotiations between many parties, including accounting and finance professionals. Operating within the local government sector, these professionals were identified by the DLG as being capable of providing helpful input. They were also responsible for the implementation of the new olicy within local councils. Accordingly they have been dentified as an pistemic community with the ability to ranslate regulatory power by changing he domain of ccounting (Potter, 2005, p. 278).7 The paper is organised as follows. The background to the LG’s decision to require the introduction of fair value accounting for infrastructure assets is explored. Following this, the method of the study is described, and the epistemic community framework outlined. In the next sections, evidence of the influencing and implementing roles of epistemic groups is provided. Finally, conclusions are drawn about the significance of these groups both within regulatory space in developing accounting regulation, and in embedding change within the domain of accounting.

Urban informatics for rural knowledge economies

This position paper provides an overview of a proposed study that seeks to design and develop tools, methods and applications of urban informatics to promote an innovation culture and knowledge economy in regional Queensland. The National Broadband Network has the potential to leapfrog regional Queensland to join the knowledge economy, but effective applications and content strategies are required. The Edge is the Queensland Government’s Digital Culture Centre to engage young people in the technology/culture nexus. This position paper provides an overview of a proposed study that will set up Living Labs at The Edge and in a new precinct in rural Queensland (Goondiwindi) as sites to trial strategies and applications that engage people in entrepreneurial thinking, sustainability initiatives, and new creative practices across the urban and rural boundaries.

Improving self organizing capabilities of local communities for sustainable development in decentralized Indonesia : the roles of procedural justice and social learning

The development planning process introduced under Law No. 25/2004 is said to be a better approach to increase public participation in decentralised Indonesia. This Law has introduced planning mechanisms, called Musyawarah Perencanaan Pembangunan (musrenbang), to provide a forum for development planning. In spite of the expressed intention of these mechanisms to improve public participation, some empirical observations have cast doubt on the outcomes. As a result, some local governments have tried to provide alternative mechanisms for participatory local development planning processes. Since planning constitutes one of the most effective ways to improve community empowerment, this paper aims to examine the extent to which the alternative local development planning process in Indonesia provides sufficient opportunities to improve the self organising capabilities of communities to sustain development programs to meet local needs. In so doing, this paper explores the key elements and approaches of the concept of community empowerment and shows how they can be incorporated within planning processes. Based on this, it then examines the problems encountered by musrenbang in increasing community empowerment. Having done this, it is argued that to change current unfavourable outcomes, procedural justice and social learning approaches need to be incorporated as pathways to community empowerment. Lastly the capacity of an alternative local planning process, called Sistem Dukungan (SISDUK), introduced in South Sulawesi, offering scope to incorporate procedural justice and social learning is explored as a means to improve the self organizing capabilities of local communities.

Crime: local and global

Crime: Local and Global covers the way local events (such as prostitution) have wider aspects than previously thought. Links with people traffickers, international organised crime and violence cannot be ignored any longer. Each crime or area of activity selected within this text has a global reach, and is made ever more possible due to the way globalisation has opened up markets, both legitimate and illegitimate. The book's approach and scope emphasises that we can no longer view 'crime' as something which occurs within certain jurisdictions, at certain times and in particular places. For example, the chapter on cybercrime highlights the 'illegal' acts that can be perpetrated by second lifers, anywhere in the world, but are they a crime?

Growing local participation through long term design

Our research explores the design of networked technologies to facilitate local suburban communications and to encourage people to engage with their local community. While there are many investigations of interaction designs for networked technologies, most research utilises small exercises, workshops or other short-term studies to investigate interaction designs. However, we have found these short-term methods to be ineffective in the context of understanding local community interaction. Moreover we find that people are resistant to putting their time into workshops and exercises, understandably so because these are academic practices, not local community practices. Our contribution is to detail a long term embedded design approach in which we interact with the community over the long term in the course of normal community goings-on with an evolving exploratory prototype. This paper discusses the embedded approach to working in the wild for extended field research.

A semi-local method for iterative depth-map refinement

We present an iterative hierarchical algorithm for multi-view stereo. The algorithm attempts to utilise as much contextual information as is available to compute highly accurate and robust depth maps. There are three novel aspects to the approach: 1) firstly we incrementally improve the depth fidelity as the algorithm progresses through the image pyramid; 2) secondly we show how to incorporate visual hull information (when available) to constrain depth searches; and 3) we show how to simultaneously enforce the consistency of the depth-map by continual comparison with neighbouring depth-maps. We show that this approach produces highly accurate depth-maps and, since it is essentially a local method, is both extremely fast and simple to implement.

Understanding IT business value creation and evaluation in least developed economies

Information Technology (IT) is an important resource that can facilitate growth and development in both the developed and developing economies. The forces of globalisation increase the digital divide between the developed and developing economies is increasing. The least developed economies (LDEs) are the most vulnerable within this environment. Intense competition for IT resources means that LDEs need a deeper understanding of how to source and evaluate their IT-related efforts. This effort puts LDEs in a better position to source funding from various stakeholders and promote localized investment in IT. This study presents a complementary approach to securing better IT-related business value in organizations in the LDEs. It further evaluates how IT and the complementaries need to managed within the LDEs. Analysis of data collected from five LDEs show that organizations that invest in IT and related complementaries are able to better their business processes. The data also suggest that improved business processes lead to overall business processes improvements. The above is only possible if organizations adopt IT and make related changes in the complementary resources within the established culture and localizing the required changes.

Information technology and business value in developing economies: a study of intangible benefits of information technology investments in Fiji

Understanding how IT investments contribute to business value is an important issue, and this assists in the efficient use of technology resources in businesses. While there is an agreement that IT contributes to business value, we are unsure of how IT contributes to business value in the wider context, including developing countries. With the view that understanding the interaction between IT resources and the users may provide better insights on the potential of IT investments, this study investigates the businesses’ perception of the intangible benefits of their IT investments. The results indicate that businesses in developing countries perceive that their IT investments provide intangible benefits, especially at the process level, and this contributes to business value.

How does the size and shape of local populations in China compare to general anthropometric surveys currently used for product design?

Anthropometry has long been used for a range of ergonomic applications & product design. Although products are often designed for specific cohorts, anthropometric data are typically sourced from large scale surveys representative of the general population. Additionally, few data are available for emerging markets like China and India. This study measured 80 Chinese males that were representative of a specific cohort targeted for the design of a new product. Thirteen anthropometric measurements were recorded and compared to two large databases that represented a general population, a Chinese database and a Western database. Substantial differences were identified between the Chinese males measured in this study and both databases. The subjects were substantially taller, heavier and broader than subjects in the older Chinese database. However, they were still substantially smaller, lighter and thinner than Western males. Data from current Western anthropometric surveys are unlikely to accurately represent the target population for product designers and manufacturers in emerging markets like China.

Crime : Local and Global

Crime: Local and Global covers the way local events (such as prostitution) have wider aspects than previously thought. Links with people traffickers, international organised crime and violence cannot be ignored any longer. Each crime or area of activity selected within this text has a global reach, and is made ever more possible due to the way globalisation has opened up markets, both legitimate and illegitimate. The book's approach and scope emphasises that we can no longer view 'crime' as something which occurs within certain jurisdictions, at certain times and in particular places. For example, the chapter on cybercrime highlights the 'illegal' acts that can be perpetrated by second lifers, anywhere in the world, but are they a crime?

Early local functional changes in the human diabetic retina : a global flash multifocal electroretinogram study

Purpose: To investigate early functional changes of local retinal defects in type II diabetic patients using the global flash multifocal electroretinogram (MOFO mfERG). Methods: Thirty-eight diabetic patients and 14 age-matched controls were recruited. Nine of the diabetics were free from diabetic retinopathy (DR), while the remainder had mild to moderate non-proliferative diabetic retinopathy. The MOFO mfERG was performed at high (98%) and low (46%) contrast levels. MfERG responses were grouped into 35 regions for comparison with DR classification at those locations. Z-scores of the regional mfERG responses were compared across different types of DR defects. Results: The mfERG waveform consisted of the direct component (DC) and the induced component (IC). Local reduction in DC and IC amplitudes were found in diabetic patients with and without DR. With increasing severity of retinopathy, there was a further deterioration in amplitude of both components. Under MOFO mfERG paradigm, amplitude was a useful screening parameter. Conclusion: The MOFO mfERG can help in detecting early functional anomalies before the appearance of visible signs, and may assist in monitoring further functional deterioration in diabetic patients.

Managing an ageing third sector workforce: international and local perspectives

Australia, like all developed and most developing countries, is facing major contextual changes, one of which is an ageing population, largely through declining fertility and increasing longevity (WHO 2002). This will impact on most aspects of global, national, local, community, family and individual interactions and decision-making, including for the nonprofit sector. The sector should be aware that population ageing is increasingly being addressed in public finance and policy agendas within Australia (see, for example, Intergenerational Report 2002-3), as well as by governments in countries such as the United Kingdom, United States and New Zealand, and the Organisation for Economic Co-operation and Development (OECD) and European Economic Policy Committee (EEPC).

Sourcing and evaluating IT business value in emerging economies : the case of the South Pacific Island Countries

Information Technology (IT) is an important resource that facilitates growth and development in both the developed and emerging economies. The increasing forces of globalization are creating a wider digital divide between the developed and emerging economies. The smaller emerging economies are the most venerable. Intense competition for IT resources means that these emerging economies would need to acquire a deeper understanding of how to source and evaluate their IT-related efforts. This effort would put these economies in a better position to source funding from various stakeholders. This research presents a complementary approach to securing better IT-related business value in organizations in the South Pacific Island countries – a case of emerging economies. Analysis of data collected from six South Pacific Island countries suggests that organizations that invest in IT and related complementaries are able to better their business processes. The data also suggest that improved business processes lead to overall business processes improvements.