Editorial : advancing innovation in accounting research

We live in uncertain times. The sub-prime crisis that commenced in the U.S. in 2007, the global economic crisis that followed, and the recent sovereign debt crisis in various European countries have led to ongoing instability in global financial markets that continues to receive daily media attention. These uncertain times create enormous opportunities for researchers across many disciplines to research capital markets and business practices. From an accounting perspective, accounting regulators have been active in developing new standards to address risk management issues arising from the crises and have continued to develop and refine financial reporting standards. With the adoption of, or transition to international financial reporting standards (IFRS) in many countries, the globalisation of financial reporting standards is close to becoming a reality. However, doubts still remain about whether the IFRS will lead to any real long-term improvement in financial reporting and transparency (see Sunder, 2011)...

When non-significance maybe significant: lessons learned from a study into the development, implementation and evaluation of a risk assessment tool for fleet settings

Introduction This study reports on the development of a self report assessment tool to increase the efficacy of crash prediction within Australian Fleet settings Over last 20 years an array of measures have been produced (Driver anger scale, Driving Skill Inventory, Manchester Driver Behaviour Questionnaire, Driver Attitude Questionnaire, Driver Stress Inventory, Safety Climate Questionnaire) While these tools are useful, research has demonstrated limited ability to accurately identify individuals most likely to be involved in a crash. Reasons cited include; - Crashes are relatively rare - Other competing factors may influence crash event - Ongoing questions regarding the validity of self report measures (common method variance etc) - Lack of contemporary issues relating to fleet driving performance

Exploring ways to better manage substance abuse issues

- Historically by default we have created an operational environment where the key AOD issue has been testing and not safety, behaviour and culture. - The tail wagging the dog. - We risk loosing the point the point. - Many people traditionally want to hear a paper about, testing, technology or the pros and cons of saliva VS urine testing etc . - This is a good example of how the workplace alcohol and other drugs area has been politicised, commercialised, simplified and myopic.

The molar effect on citizenship and nomad immigration: Reading, readingthe world and self

This presentation explores molarization and overcoding of social machines and relationality within an assemblage consisting of empirical data of immigrant families in Australia. Immigration is key to sustainable development of Western societies like Australia and Canada. Newly arrived immigrants enter a country and are literally taken over by the Ministry of Immigration regarding housing, health, education and accessing job possibilities. If the immigrants do not know the official language(s) of the country, they enroll in language classes for new immigrants. Language classes do more than simply teach language. Language is presented in local contexts (celebrating the national day, what to do to get a job) and in control societies, language classes foreground values of a nation state in order for immigrants to integrate. In the current project, policy documents from Australia reveal that while immigration is the domain of government, the subject/immigrant is nevertheless at the core of policy. While support is provided, it is the subject/immigrant transcendent view that prevails. The onus remains on the immigrant to “succeed”. My perspective lies within transcendental empiricism and deploys Deleuzian ontology, how one might live in order to examine how segmetary lines of power (pouvoir) reflected in policy documents and operationalized in language classes rupture into lines of flight of nomad immigrants. The theoretical framework is Multiple Literacies Theory (MLT); reading is intensive and immanent. The participants are one Korean and one Sudanese family and their children who have recently immigrated to Australia. Observations in classrooms were obtained and followed by interviews based on the observations. Families also borrowed small video cameras and they filmed places, people and things relevant to them in terms of becoming citizen and immigrating to and living in a different country. Interviews followed. Rhizoanalysis informs the process of reading data. Rhizoanalysis is a research event and performed with an assemblage (MLT, data/vignettes, researcher, etc.). It is a way to work with transgressive data. Based on the concept of the rhizome, a bloc of data has no beginning, no ending. A researcher enters in the middle and exists somewhere in the middle, an intermezzo suggesting that the challenges to molar immigration lie in experimenting and creating molecular processes of becoming citizen.

Action research as foresight methodology

To the action researcher, who laboriously spends his or her hours working within the local contexts of communities or organisations to co-generate meaningful research, and who’s theories are hardened on the anvil of creating meaningful social change; futures studies might seem the discipline the most peripheral to its interests, and the most ill equipped to deal with the local and intimate domain of community existence. To the futurist, who laboriously spends his or her hours understanding the nuances of history and social change, who through persistent work, begins to make sense of the weak signals and the subtle shifts, action research would seem as simply an auxiliary field, inappropriate for understanding the greater scheme. I invite the reader, however, whether they belong to one camp or the other, to let go of their respective disciplinary perspectives, and see both belonging to each other. [Introduction] .

Sociocultural theories and their application in information literacy research and education

Drawing on the example of a recent study (Wang, 2010), this paper discusses the application of a sociocultural approach to information literacy research and curriculat design. First, it describes the foundation of this research approach in sociocultural theories, in particular Vygotsky's sociocultural theory. Then it presents key theoretical principles arising from the research and describes how the sociocultural approach enabled the establishment of collaborative partnerships between information professionals and academic and teaching support staff in a community of practice for information literacy integration.

Developing a Second Life virtual field trip for university students : an action research approach

Background: Integrating 3D virtual world technologies into educational subjects continues to draw the attention of educators and researchers alike. The focus of this study is the use of a virtual world, Second Life, in higher education teaching. In particular, it explores the potential of using a virtual world experience as a learning component situated within a curriculum delivered predominantly through face-to-face teaching methods. Purpose: This paper reports on a research study into the development of a virtual world learning experience designed for marketing students taking a Digital Promotions course. The experience was a field trip into Second Life to allow students to investigate how business branding practices were used for product promotion in this virtual world environment. The paper discusses the issues involved in developing and refining the virtual course component over four semesters. Methods: The study used a pedagogical action research approach, with iterative cycles of development, intervention and evaluation over four semesters. The data analysed were quantitative and qualitative student feedback collected after each field trip as well as lecturer reflections on each cycle. Sample: Small-scale convenience samples of second- and third-year students studying in a Bachelor of Business degree, majoring in marketing, taking the Digital Promotions subject at a metropolitan university in Queensland, Australia participated in the study. The samples included students who had and had not experienced the field trip. The numbers of students taking part in the field trip ranged from 22 to 48 across the four semesters. Findings and Implications: The findings from the four iterations of the action research plan helped identify key considerations for incorporating technologies into learning environments. Feedback and reflections from the students and lecturer suggested that an innovative learning opportunity had been developed. However, pedagogical potential was limited, in part, by technological difficulties and by student perceptions of relevance.

Research process management

Though the value of a process-centred view for the understanding and (re-)design of corporations has been widely accepted, our understanding of the research process in Information Systems (IS) remains superficial. A process-centred view on IS research considers the conduct of a research project as a sequence of activities involving resources, data and research artifacts. As such, it helps to reflect on more effective ways to conduct IS research, to consolidate and compare diverse practices and to complement the focus on research methodologies with research project practices. This paper takes a first step towards the discipline of ‘Research Process Management’ by exploring the features of research processes and by presenting a preliminary approach for research process design that can facilitate modelling IS research. The case study method and the design science research method are used as examples to demonstrate the potential of such reference research process models.

Conference report: Lights, Camera, Action : Spotlight on Tourism in the New Millennium. 31st Annual Travel and Tourism Research Association Conference.

The 31st TTRA conference was held in California’s San Fernando Valley, home of Hollywood and Burbank’s movie and television studios. The twin themes of Hollywood and the new Millennium promised and delivered “something old, yet something new”. The meeting offered a historical summary, not only of the year in review but also of many features of travel research since the first literature in the field appeared in the 1970s. Also, the millennium theme set the scene for some stimulating and forward thinking discussions. The Hollywood location offered an opportunity to ponder on the value of the movie-induced tourism for Los Angeles, at a time when Hollywood Boulevard was in the midst of a much needed redevelopment programme. Hollywood Chamber of Commerce speaker Oscar Arslanian acknowledged that the face of the famous district had become tired, and that its ability to continue to attract visitors in the future lay in redeveloping its past heritage. In line with the Hollywood theme a feature of the conference was a series of six special sessions with “Stars of Travel Research”. These sessions featured: Clare Gunn, Stanley Plog, Charles Gouldner, John Hunt, Brent Ritchie, Geoffrey Crouch, Peter Williams, Douglas Frechtling, Turgut Var, Robert Christie-Mill, and John Crotts. Delegates were indeed privileged to hear from many of the pioneers of tourism research. Clare Gunn, Charles Goeldner, Turgut Var and Stanley Plog, for example, traced the history of different aspects of the tourism literature, and in line with the millennium theme, offered some thought provoking discussion on the future challenges facing tourism. These included; the commodotisation of airlines and destinations, airport and traffic congestion, environment sustainability responsibility and the looming burst of the baby-boomer bubble. Included in the conference proceedings are four papers presented by five of the “Stars”. Brent Ritchie and Geoffrey Crouch discuss the critical success factors for destinations, Clare Gunn shares his concerns about tourism being a smokestack industry, Doug Frechtling provides forecasts of outbound travel from 20 countries, and Charles Gouldner, who has attended all 31 TTRA conferences, reflects on the changes that have taken place in tourism research over 35 years...

China media research : the trans-disciplinary challenge

This paper addresses the permeability of the field of China media research, its openness to new ideas; it argues that we need to adopt a wide angle view on research opportunities. Expansion of China’s media during the past decade has opened up possibilities for broadening of the field. The discussion first identifies boundary tensions as the field responds to transdisciplinary knowledge; in the second part the paper addresses challenges faced by Chinese researchers or visiting scholars in ‘Western’ media environments. Finally the paper addresses what a wide angle perspective might include.

QIPC low speed run-overs of young children research project final report

This final report outlines the research conducted by the Centre for Accident Research and Road Safety – Queensland (CARRS-Q) for the research project (title above). This report provides an outline of the project methodology, literature review, three stages of research results (including the focus group discussions, review of organisational records, documentation and initiatives, and analysis of previous CARRS-Q occupational road safety self-report surveys), and recommendations for intervention strategy and initiatives development and implementation.

National climate change adaptation research plan : freshwater biodiversity

Climate change will alter the basic physical and chemical environment underpinning all life. Species will be affected differentially by these alterations, resulting in changes to the structure and composition of present-day freshwater ecological communities, with the potential to change the ways in which these ecosystems function and the services they provide.

‘Show Me Your Wiki and I’ll Show you Mine’: Using Online Interactive Media to Improve Academic Writing and Research in a Public Health Under-Graduate Cohort

The number of Internet users in Australia has been steadily increasing, with over 10.9 million people currently subscribed to an internet provider (ABS, 2011). Over the past year, the most avid users of the Internet were 15 – 24 year olds, with approximately 95% accessing the internet on a regular basis (ABS, Social Trends, 2011). While the internet has been described as fundamental to higher education students, social and leisure internet tools are also increasingly being used by these students to generate and maintain their social and professional networks and interactions (Duffy & Bruns 2006). Rapid technological advancements have enabled greater and faster access to information for learning and education (Hemmi et al, 2009; Glassman and Kang, 2011). As such, we sought to integrate interactive, online social media into the assessment profile of a Public Health undergraduate cohort at the Queensland University of Technology (QUT). The aim of this exercise was to engage students to both develop and showcase their research on a range of complex, contemporary health issues within the online forum of Wikispaces (http://www.wikispaces.com/) for review and critique by their peers. We applied Bandura’s Social Learning Theory (SLT) to analyse the interactive processes from which students developed deeper and more sustained learning, and via which their overall academic writing standards were raised. This paper outlines the assessment task, and the students’ feedback on their learning outcomes in relation to the Attentional, Retentional, Motor Reproduction, and Motivational Processes outlined by Bandura in SLT. We conceptualise the findings in a theoretical model, and discuss the implications for this approach within the broader tertiary environment.