Audit of the use of antimicrobial prophylaxis in nasal surgery at a speciali

Background: In 2002−03 a retrospective audit of the use of surgical antimicrobial prophylaxis (AMP) for elective nasal surgery was undertaken at the Royal Victorian Eye and Ear Hospital (RVEEH). The RVEEH is a publicly funded teaching hospital that provides specialist eye, nose and throat medicine in Victoria, Australia. The aim of the audit was to determine the extent to which the use of antimicrobial prophylaxis in the hospital was consistent with Australian and international evidence-based guidelines and if there was a need for the hospital to develop internal guidelines for the use of AMP.

Methods: The histories of 500 consecutive patients who had undergone nasal surgery within the study period of August 2001 and July 2002 were examined. The data collected from these histories included information such as the patients' age, gender, diagnosis, surgical procedure performed, antimicrobial agents used, and the length of follow up and a range of factors shown in previous studies to increase the risk of surgical site infection.

Results: A total of 306 (72.86%) patients were found to have received antimicrobial agents either prior to admission, during admission or on discharge. Only 24 patients (5.71%) were administered antimicrobials immediately prior to surgery and at no other time.

Conclusions: The findings of this study support the need for further research to examine the appropriateness of the use of AMP at the RVEEH and the need for internal guidelines for its use.

Environmental reporting initiatives: towards triple-bottom line reporting or the intergration of financial and environmental performance

This objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of the top 500 firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives(GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, and drawing heavily on the research of Gamble et al (1995), the study compared 425 annual reports over a two year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.

Environmental and social responsibility: a normative financial reporting concept

The inclusion of environmental and social values in a firm’s policy and key performance indicators can enhance its reputation and create wealth for both the firm and its investors. Social values and associated activities are initially integrated with financial resources through the strategic plan, which requires firms to merge the longer term environmental and social values with short term economic objectives and performance measures. Strategies will differ between individual corporations. This paper provides a normative reporting concept which connects the financial implications associated with longer term planning for environmental and social values, with short term accounting reports. Reporting variants adapted from total cost assessment, life cycle costing, variable costing are integrated to offer opportunities to present both past and predicted information based on a product segment view.

Who speaks on footballers and sexual assault? A gender analysis of sports reporting

The recent spate of sexual assault allegations made against Australian Football League (AFL) players has generated intense media scrutiny and public concern. Following from similar highly publicised allegations directed at the National Rugby League, these incidents have engendered significant debates around sexism and football culture in the popular press. It is the media’s response to allegations of sexual assault made against AFL footballers that will be analysed here. This study offers a content analysis of articles from the sport sections of two major Australian newspapers, The Age and the Herald-Sun, with the aim of assessing the prevalence of women’s perspectives on the issue of player misconduct and whether the gender of the reporter has any bearing on gender stereotyping in sport reporting. By assessing how the phenomenon of player misconduct has been covered in sport news, this paper evaluates the media’s role in changing dominant attitudes and perceptions of gender relations in Australian society.

International and culturally inclusive curricula-an engineering management unit audit case study

SEB421 Strategic Issues in Engineering is a final-year engineering management study unit at Deakin University in which the enrolled student population has grown to include significant numbers of international students. Given this change, it was considered timely to conduct a review of the unit, with regard to principles of international and culturally inclusive curricula. Despite the historically white Anglo-Saxon male culture of engineering education in Australia, there are a wide range of international and cultural aspects related to engineering education. A review of the literature reveals a diversity of interpretations of 'internationalisation' and 'cultural inclusiveness'. From a pragmatic perspective, it is noted that organisational policy can provide guidance for academic staff seeking to make courses more inclusive. From a review of the literature and relevant university policies, a list of 'international and culturally inclusive curricula' guidelines for engineering management education was developed. Comparing a prior audit of SEB421 with these guidelines revealed progress on international and culturally inclusive curricula, but identified opportunities for improvement. The guidelines were applied to the curriculum/syllabus, content/study materials, conduct and assessment of the unit, to identify further opportunities for improvement. A plan for improvement of the unit and an associated timetable for this work were developed. It was noted that some changes can be made immediately, while others are contingent upon the timetable imposed by university systems. It was further noted that issues of change within a single study unit intersect with wider issues of program curriculum, and, while pilot activities can provide a start, eventually the wider issue of international and culturally inclusive curricula across the entire undergraduate engineering program needs to be considered.

Program assessment and reporting: linking people, processes and data

As part of a larger Simplification Project for program quality assurance processes conducted at RMIT University, this paper chronicles the refinement of one aspect: program assessment and reporting. This involved the realignment of criteria used in program quality assurance with those developed in higher-level strategic and business planning processes. In addition, the project attempted to address the lack of alignment between annual program processes and subsequent decisions made about the future of programs, particularly in profile planning processes.
A revised Program Annual Report process was developed that aimed to achieve simplicity and alignment while re-engaging program leaders and heads of schools with the quality agenda. A concerted effort was made to develop a process that improved on previously poor vertical communication inherent in program quality assurance. This paper explores the ways in which this was achieved by a) linking people to data through the use of agreed and contextualised performance indicators, and b) linking people to process through more meaningful input into planning and opportunity for dialogue.

An audit of leadership styles in E-commerce

Inevitably the adoption of any new technology brings about change but e-commerce is significantly different in that it completely shifts global business into a fast-paced electronic environment. The old notions of management are totally ineffective and a new style, focused on "leadership”, is required – but what style of leadership? The findings of an audit on leadership styles indicate that organisations that have successfully integrated e-commerce have exhibited a unique approach. Using a change management matrix, which determines the impact of change versus leadership style within an organisation, 182 Australian managers were audited and positioned within this matrix. It was found that within the most successful organisations, leaders had a distinctive style that facilitated the appropriate change and established a conducive e-commerce environment.

Jurisdictional differences in contracting out GBE audits : the impact on audit pricing

This paper examines audit costs for government business enterprises in various Australian jurisdictions, focusing on whether contracting private-sector suppliers induces competitive pricing and hence lower-priced audits. One jurisdiction (New South Wales) is shown to have low levels of contracting-out. It is argued that this lowers price competition and therefore, we predict, audit costs in NSW will be higher than elsewhere in Australia. An empirical comparison shows that, controlling for other factors, NSW is statistically significantly more expensive than other Australian jurisdictions. Alternative explanations relating to variation in audit quality, jurisdiction differences and relative cost are also discussed.

An Australian response to recent developments in the market for audit services

Where the quality - both competence and independence - of an audit is tested, often in the circumstance of a corporate failure, auditors frequently have good defenses as to their competency but rarely do they have equally convincing defenses for the objectivity of their decision-making or the independence of their audit. It is recommended that large audit firms establish an independence board with the authority to define, review and decide upon all threats and potential threats to independence. It would also have responsibility for quality-control and educational programs in respect of audit firm's independence decision-making. Firms would make transparent the processes of the boards, their membership and quality-control procedures. Firms would compete on their independence control processes and not just competence and price. Additionally, firms need to encourage a culture that rewards personnel for seeking counsel on issues pertinent to independence.

Implications of the IFRS goodwill accounting treatment

Purpose – This paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the Australian reporting regime.

Design/methodology/approach – The paper discusses and compares the former Australian and the new IFRS treatments for goodwill. This comparison focuses on the advantages and potential complexities of the new method, with the aim of identifying the issues and challenges that preparers, independent auditors and those involved in corporate governance face in complying with the new requirements.

Findings – The paper highlights that the identification and valuation of cash-generating units and goodwill require numerous assumptions to be made in estimating fair value, value in use and recoverable amount. Considerable ambiguity and subjectivity are inherent in the IFRS requirements.

Research limitations/implications – Findings suggest that future research should examine how financial report preparers and corporate governance mechanisms are dealing with the complex change required by the new goodwill accounting treatment and how the many critical issues involved in auditing the resulting figures are being addressed.

Practical implications – The research has practical implications for financial report preparers in identifying the issues that must be addressed in complying with the international goodwill accounting treatment. In turn, the paper highlights conceptual issues of relevance to auditors in their role of providing assurance on the resulting accounting numbers. It also has implications for others involved in corporate governance, such as audit committee members, in emphasising the areas in which they should be providing oversight of the accounting judgments. These issues are of relevance in any reporting regime based on IFRSs.

Originality/value – While much has been written about the mechanics of the new goodwill accounting requirements, there has been a lack of critical research highlighting the many problems and ambiguities that will arise in the application of those rules.

Environmental reporting in annual reports: an examination of Australian state government departments

The nature and extent of environmental reporting within the annual reports of four Australian state government departments over a six year period from 2000-2006 is examined in this study. The Victorian Government Department of Sustainability and Environment (DSE), the New South Wales Department of Energy, Utilities and Sustainability (DEUS), the South Australian Department for Environment and Heritage (DEH) and the Tasmanian Department of Primary Industries, Water and Environment (DPIWE) have been selected. These departments are responsible for environmentally sensitive areas such as conservation, water management and public land management. The nature of these areas is a factor which might potentially affect disclosure practices so it might be expected that these departments disclose more environmental information than departments in less environmentally and politically sensitive areas. These departments also have a number of politically active stakeholder groups, including Aboriginal communities and organisations, environmental groups and forest and timber industries. This study found a reduction in environmental reporting after a five year period of increases.

Professional accounting qualifications of audit committee membership : implications for curriculum and learning

A useful attribute of the audit committee is to have accounting financial experts on that committee of the Board. Defond, Haan and Hu (2005) argue there is a positive market reaction to the appointment of such experts. This study analyses how many qualified accountants there are on the Boards of Australia’s largest companies. The study finds that, while many Boards have at least one qualified financial accountant on their audit committee, the great majority of members are not qualified accountants. The paper considers whether this paucity of professionally qualified accountants on audit committees has any implications for the curriculum development and learning objectives of corporate governance and related topic areas within the disciplines of accounting and auditing in undergraduate and graduate professional accounting programs within the international tertiary education sector?