Council amalgamations and restructuring in Victoria: how did we value the assets and liabilities?

This study aimed to identify and critically analyse the methodologies and accounting treatments adopted in the transfer of assets, liabilities, revenues and expenses resultingfrom municipal boundary changes associated with municipal restructuring (amalgamations) in Victoria during the early 1990s. In involved the collection and use of oral evidence obtained from officers of a sample of entities engaged in the process and focused on identifying and examining the methodologies used by municipalities. It has also been shown that local government is different from the commercial domain and the accounting profession has not adequately addressed some of these differences.

The use of codes of ethics in the marketplace in corporate Australia : a longitudinal study

The stock market crash of 1987 was a defining moment in Australian corporate life. As a nation, we became acutely aware of the ‘moral bankruptcy’ that had come to permeate our corporate world. The focus on business ethics or the lack of it, in corporate Australia in the late 1980s, prompted this research.

The research for this paper that was first conducted in 1995 and replicated in 2001 focussed on the top 500 companies in Australia. These companies were surveyed on a raft of issues, one of which was their use of their codes of ethics in the marketplace. This paper examines the data sets from 1995 and 2001 and concludes that many of Australia’s largest enterprises have recognised the need for business ethics. As perceived by them, they can and do use their codes of ethics in a positive manner in the marketplace and attribute benefits to this interaction.

Corporate ethics and new technology: an exploratory investigation of advertising activity and world wide web usage

This study explores the ethical standards and behaviour of Australian advertisers and their usage of new technologies. Although corporate ethics has been an issue in the established media of television advertising for some time, there is little research about how companies are adapting in terms of ethics to the new communication technologies. The consumers’ “right to know” was used as a device to assess the ethical standards and behaviour of companies. Findings suggest that the WWW is not used as a means of communicating corporate ethical standards. Results indicate that the method of communicating requests for information does not influence the likelihood of receiving a response from a company. The results also show differences between the ethical standards and the ethical behaviour of those companies who do use the WWW to communicate ethical statements.

A conformity test of corporate financial disclosures in Asian and Middle East countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IASs). Annual reports of 132 public companies listed on the relevant countries stock exchanges are the central data source, supplemented with other reliable information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting literature. Additionally, it provides an indication of voluntary progress towards harmonisation of international accounting practices in several Asian and Middle Eastern countries. Results show the degree of conformity with IASs from less to high conformity is: Saudi Arabia, Qatar, Bangladesh, Iran, Bahrain, Jordan, Pakistan, Oman, Turkey, Malaysia, Kuwait and Indonesia.

From product centricism to systems-wide education design: making corporate technology systems work for the learning organisation

Deakin University has established a major integrated corporate technology infrastructure in the last two years to enhance and bring together its distance education and on-campus education. This environment has been called Deakin Online. With Deakin Online rapidly developing, efforts are beginning to focus more fundamentally on how the potentials of the environment can be realised to create enduring teaching and learning value. This search must be understood in the context of the University’s commitment to the values of relevance, responsiveness and innovation. The question is: how can these values be realised in the digitally-based evolving educational enterprise using the new corporate technologies and new concepts of organisational structure and function? We argue for the transforming role of the academic teacher and new forms of open academic collegiality as being critical to realise strategic and enduring educational value. Moreover, change in role and process needs to be grounded in more systemic organisation and program-wide approaches to designing and working within the new contemporary learning environments. We believe the shift from the dangers of product centricism to system-wide education design modelling situating e-learning within broader curricular and pedagogical concerns represents the best strategy to create enduring educational benefits for all stakeholder groups (notably academic teachers and their learners) while preserving teachers’ sense of agency in the changing learning environments of higher education.

Are we speaking the same language? Corporate perceptions of human rights responsibilities

Over the last several years, notions of corporate social responsibility and corporate responsibility for human rights have developed on several fronts, including under international human rights law, through voluntary initiatives and in the discourse and the reporting of the corporations themselves. But are all protagonists on all these fronts speaking the same language? Are these developments truly improving the realisation of human rights?
As one aspect of its three year Australian Research Council project examining the legal human rights responsibilities of multinational corporations, the Castan Centre for Human Rights Law set out to discover the perceptions that multinational corporations have of their own human rights responsibilities, the types of activities undertaken by corporations to fulfill those responsibilities and the appropriate extent, if any, of the imposition of legally binding human rights obligations on corporations.
While not setting out the formal findings of that empirical study, this paper reports on some interesting discoveries as to how corporations see their place in the human rights debate. It notes a divergence among corporations' views of the nature of human rights responsibility - whether an obligation or a benevolence - as well as its content. In considering whether corporations ought to have legally binding human rights obligations, a surprising number of corporations replied in the affirmative, citing reasons such as certainty in dealing with suppliers and instituting a level playing field against rogue operators.
However,  perhaps the most important finding is the different understandings of human rights as they relate to a corporation's operations. Agreement on potential reforms would be meaningless if they were not employed towards a commonly understood end. After examining the various responses of the corporations and the evidence they cited to support their contentions, the paper concludes that the various protagonists of human rights responsibility for corporations may be using the same words, but they are not yet speaking the same language.