Monitoring persona: mediatized identity and the edited public self

One of the key transformations in contemporary culture is the insistent demand to construct a public persona. Constructing a persona for navigating through life is not new; what is new is the naturalization of producing a mediatized version of this public self. The complexity of producing an online public identity involves the labour of monitoring and editing ourselves, connecting with strategic purpose to others and building recognizable reputations. This article both identifies and concludes that what we are experiencing is the work and relative value of producing a mediatized identity—a persona—which is a form of identity often linked to celebrities in our traditional media industries and now pandemic in contemporary culture.

The perceived scope of internal audit function in libyan public enterprises

Purpose - The aim of this exploratory study is to examine the perceptions of stakeholders regarding the scope of internal audit (IA) work in Libyan state-owned enterprises. Design/methodology/approach - Data were gathered through semi-structured interviews with chief executive officers, IA directors, administrative affairs managers, financial affairs managers and external auditors, which were supplemented with a review of relevant documentary evidence. Findings - The results of the study show that the scope of IA in Libyan organizations may not be sufficiently wide ranging to be considered as a value-adding service. The scope of the IA function may need to be expanded to cover a broader range of organizational functions if internal auditors are to offer value-adding services to their stakeholders. Practical implications - The IA profession has received scant attention in the literature, especially in the context of developing countries such as Libya. Therefore, such settings offer the potential to enhance the understanding of IA practices. As a study on a developing economy, it enhances understanding of the IA profession’s global configuration beyond the predominantly market-driven, industrialized Western economies. Originality/value - In contrast to most previous studies, this study covers a broad range of IA stakeholders’ views on the role of internal auditors. This coverage enabled an in-depth investigation of the factors affecting IA scope and understanding of stakeholder perceptions on the IA function.

Australian government budget balance numbers: the hybrid nature of public sector accrual accounting

Purpose - The purpose of this paper is to analyse the nature and comparability of budget balance (surplus/deficit) numbers headlined by the Australian Commonwealth Government and the governments of the six Australian States and the two Australian Territories. It does this in the context of the transition to Australian accounting standard AASB 1049 Whole of Government and General Government Sector Financial Reporting. Design/methodology/approach - A case study research method is adopted, based on a content/documentary analysis of the headline budget balance numbers in the general government sector budget statements of each of the nine governments for the eight financial years from 2004-2005 to 2011-2012. Findings - Findings indicate some variation in the measurement bases adopted and a number of departures from the measurement bases prescribed in the reporting frameworks, including AASB 1049. Findings also reveal that none of the nine governments have headlined a full accrual based budget balance number since the implementation of AASB 1049 in 2008. Research limitations/implications - While the study focuses on the Australian general government sector environment, it has significant implications in highlighting the ambiguity in the government budget balance numbers presented and the monitoring and information asymmetry problems that can arise. Research findings have wider relevance internationally in highlighting issues arising with the public sector adoption of accrual accounting. Practical implications - The paper highlights the manner in which governments have been selective in the manner in which they present important budget aggregates. This has important practical and social implications, as the budget balance number is one of the most important measures used to evaluate a government's fiscal management and responsibility. Originality/value - The paper represents the first detailed examination of aspects of the effect of the transition to AASB 1049.

Edge of centre: Australian cities and the public architecture of recent immigrant communities

In the late 1990s, the author undertook a survey of the public architecture of non-western immigrant communities in Melbourne (Beynon 2002). The survey was undertaken within a social context of rapid recent growth in non-Western immigration to Australian cities, coupled with a political context where at state and local level Australian governments were engaged in managing cultural diversity through multiculturalist policies. By the late 1990s, the number of overseas-born, or with overseas-born parentage, had become almost 40% of Australia's total population (Australian Bureau of Statistics 1998-89). Substantial numbers of such immigrants originated from outside the 'West'. Compared to other Australian cities, Melbourne had at the time of the survey the largest communities of certain birthplace groups: notably Sri Lankans, Malaysians, Turks and Somalis. The purpose of this survey was to see to what extent Melbourne's diversifying demography had changed its architectural landscape, and more broadly, what such changes in the built environment indicated about Melbourne's (and by extension Australia's) cultural identity.