Globalising water accounting : lessons from the globalisation of financial reporting

Water management is a matter of global concern. To underpin sound management of water scarcity and quality issues requires high quality, consistent, understandable and credible information. In a world first, accounting and water industry experts in Australia have developed a system of water accounting as an accounting sub-discipline, analogous to financial accounting to guide national and intra-national decision-making. With a conceptual framework and a Preliminary Australian Water Accounting Standard in place, Australia’s approach is being evaluated internationally within the water and mining industries. Its fate as a discipline will depend upon regulatory politics as well as the intellectual and practical rigour of the system and the rate of its adoption. In this paper, we explore the application to water accounting of regulatory theories that have been valuable to gaining an understanding of financial accounting standards development. We predict the international path of the water accounting a sub-discipline of accounting, as an outcome of political forces.

Corporate social responsibility reporting : a business strategy by Australian banks?

The growth of voluntary corporate social responsibility (CSR) reporting reflects society's expectations for business to set higher ethical standards and to undertake business in a way that meets the profit imperative (the bottom line). Additionally, the community expects socially and environmentally responsible behaviour practices; the so-called triple bottom line approach. The paper briefly reviews the development of corporate social responsibility reporting from the perspective of two large Australian banks and attempts to understand their motivation for voluntary disclosure. Stakeholder theory and game theory provide a means to analyse why banks undertake CSR reporting. The paper compares Westpac and National Australia Bank's CSR reporting over the period 2004-2005 utilising external rating agencies and CSR reports to determine the extent of disclosure in relation to employees, environment, community and customers. The paper concludes with a discussion of the pros and cons of CSR, the role of regulation and recommendations for future policy direction.

Users' information requirements and narrative reporting : the case of Iranian companies

This paper investigates whether the narrative section of Iranian companies' annual reports satisfies the information requirements of financial analysts employed by institutional investors. Taking a group of stakeholders (i.e. financial analysts) as the sample, a questionnaire survey was conducted to identify their top three information needs from the narrative sections of company annual reports in each of three information categories: Present, Analytical and Prospective. Following this survey, a checklist was prepared to analyse whether Iranian companies are disclosing this information required by financial analysts. Overall, the results partially support stakeholder theory as there is a general lack of information flow on the part of Iranian listed companies in meeting their stakeholders' information needs.

Criminal processes and investigative procedures : Victoria and Commonwealth

This book is designed to be a useful and practical tool for both students and legal practitioners alike. In addition to focusing on the recently enacted Criminal Protective Act 2009, this text also highlights other key aspects of the criminal processes.

Theory and accountability : the case of government consolidated financial reporting

The objective in this study is to examine the existing literature regarding the antecedents to public sector accountability performance by including a new variable: preparer-commanders’ beliefs about the usefulness of whole-of-government consolidated financial reporting. Goldberg’s (1965) Commander Theory was used as a relevant theoretical framework. Survey results provided insights into the beliefs of preparer-commanders as to the usefulness of whole-of-government consolidated financial reports for the discharge of accountability. While there appears to be a view that such reports may be useful for decision-making purposes, there is relatively less evidence to suggest that this type of information is suitable for the purposes of government resource allocation decisions.

Reporting of the ACT heroin trials

The aim of this research is to analyse the reports of the proposed heroin maintenance trials in the Australian Capital Territory (A.C.T.), in Melbourne print media during 1997. The proposal for trials of heroin-prescription to long-term users in the A.C.T. was based on extensive scientific research. The rejection of this proposal by Prime Minister Howard raised many questions. This study was designed to help understand what discourses and rhetorical devices were used in the reporting of heroin issues in the media and what part some sections of the media played in the government’s decision. Discourse analysis was conducted of newspaper articles from two major Melbourne newspapers, The Age and the Herald-Sun for the year 1997. All articles relating to heroin and drug-policy from the newspapers were included for analysis. Those in favour of the trials used predominantly health and social discourses. Those opposed used moral discourses supported with stereotypes, metaphors, emotive practices and ‘inaccuracies’. There were considerable differences in discourses presented by The Age and the Herald-Sun. This study demonstrates that opposition to the heroin trials relied on rhetorical strategies and sensationalistic arguments, rather than meaningful debate of scientific and social issues. Researchers should act to identify the stereotypes and metaphors used in the discourses surrounding an issue and act to disarm them.

Examination of the stability and consistency of investigative interviewer performance across similar mock interview contexts

Purpose. Three studies examined the degree to which investigative interviewers’ adherence to best-practice guidelines is consistent across similar mock interviews.
Method. In each study, two interviews were administered within a period of several hours. Further, group and individual stability of interviewer performance was analysed, and performance was measured by calculating the proportion of open-ended and leading questions as well as the presence of predetermined problem behaviours. The studies varied depending on the type of interview paradigm employed. Interviewer performance in Study 1was measured in a group context where participants rotated between the role of interviewer, child respondent, and observer. In Study 2, an adult played the role of a child recalling abuse but this occurred in isolation (participants did not observe others or play the child). Study 3 was similar to Study 2 except that in each interview an unfamiliar child aged 5–7 years recalled an innocuous event.
Results. Interviewer performance was relatively stable across tasks, although the strength of the relationship between measures varied across analyses. Improvement in open-ended question usage occurred in Study 1 but not Studies 2 and 3. Irrespective of the assessment context, the dichotomous rating scale yielded greater consistency than when questions were tallied. Further, group stability overestimated individual stability. The practical implications of these findings for trainers and researchers are discussed.

From despotism to democracy : reporting Iraq's January 2005 election in the Australian and Middle Eastern print media

It is only in recent times that the magnitude of Ancient Mesopotamia’s contribution to language, agriculture, modern thought and urbane society has begun to be understood. Most relevant to this study is the governance of Mesopotamia’s early city-states by a political system that Jacobsen has termed ‘Primitive Democracy’ where “…ultimate political power rested with a general assembly of all adult freemen” (Jacobsen, 1977; 128). Yet, despite this, the coverage of Iraq in the Western media since its creation at the end of the First World War and particularly since the first Gulf War, has tended towards Orientalism (Said, 1978) by trivialising this nation and thereby reinforcing the hegemony of the West over the ‘backward, barbaric’ East.

This paper examines this issue further by comparing and contrasting the representations of the Iraqi election of January 30, 2005 in four of Australia’s leading daily newspapers (The Australian, The Courier-Mail, The Age and The Sydney Morning Herald) with four Middle Eastern English language papers (The Daily Star from Lebanon, Andolu Agency and Dunya both based in Turkey, and the eponymous Kuwait Times). In essence, it finds that while the Australian media posits democracy as a Western concept and asserts a discourse of US hegemony, the Middle Eastern papers are more contemplative, focusing on the impact that this election could have throughout the region.

Reporting Iraq's cosmopolitan society in the Australian print media : The case of the Assyrian church bombings

A series of bomb blasts that targeted a number of Assyrian churches in Baghdad and Mosul last year were reported in the Australian media and seemed to hint at the complexity of Iraq’s cosmopolitan society. This paper seeks to compare and contrast the representation of these events in four of Australia’s leading newspapers (The Australian, The Courier-Mail, The Age and The Sydney Morning Herald) by using a multi-methodological approach. The analysis reveals that Australian print coverage falls short of detailing the complexities of Iraq’s cosmopolitan society and therefore engenders an Orientalist (Said, 1978) discourse that constructs the Assyrians as powerless and anonymous victims.