Student responses to questions about assessment practices across three different countries

This dataset relates to the assessment practices used in the RMIT School of Accounting and Law in programs taught in Melbourne, Singapore and Hong Kong between 2005 and 2006. These assessment parctices were examined to determine, first, how they measured students’ attainment of the profession’s generic skills, and second, whether different approaches to assessment were taken across the three locations. The students enrolled in these programs were investigated - their cultural backgrounds, their prior learning experiences, their assessment practices and their performance in assessment. At the same time, consultations were held with teaching staff and with employers across the three locations to determine their views about assessment and student and graduate quality. Finally, as a result of the feedback from the previous stages, a number of different approaches to assessment were trialled and evaluated.

The role of internal audit in corporate governance and management

This research report is based on a study undertaken in Australia, and aims to evaluate the role of internal audit in corporate governance and management. It identifies the accountability structures and objectives of internal audit, considers the nature of internal audit functions and the extent of application of The Institute of Internal Auditors Standards of Professional Practice, reviews the relationships of the chief audit executives (CAEs) and assesses the nature of financial report risks and other issues covered by internal auditors. The research findings include a diversity of accountability structures for CAEs and a range of internal audit activities, with the application of the IIA Standards being in need of improvement. In conclusion, the researchers make recommendations for improvements in practice to be considered by The Institute of Internal Auditors and other regulating and governing bodies.

Comparability of German and Australian disclosures in financial reports

Reports an international comparison between Australian and German company annual reports. The theoretical framework was drawn from Hofstede's analysis of national cultural value dimensions and Gray's accounting sub-cultural values. The results, using the method developed by Van der Tas, showed low levels of international harmony on accounting policies.

The interface of accounting and gender in specialist accounting history journals in the english language

This study focuses on the participation of women in the development of the specialist international accounting history literature. Specifically, based on data collected from the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case, the study provides evidence of the involvement of women through publication, through membership of editorial boards and editorial advisory boards and also through holding editor, associate editor and guest editor positions. In doing so, the study builds on the earlier work of Carnegie and Potter (2000) and extends an understanding of publishing patterns in the specialist international accounting history literature.

Accounting problems and issues in cases of municipal boundary changes

Analyses the methodologies and accounting treatments used for the transfer of assets, liabilities, revenues and expenses resulting from municipal restructuring in Victoria during the early 1990s. It was found that most municipalities adopted simple or pragmatic methods, whereby fixed assets and associated liabilities were allocated physically avoiding the need for financial valuations.

Professionalism and accounting rules

Through its emphasis on compliance with processing rules, the accounting profession remains beset by an inferior notion of 'quality' in financial reporting. The capacity of financial reports to provide a reliable guide for financial choice and action is instead shown to be dependent on establishing correspondence with up-to-date commercial phenomena.

Contracting-agency analysis of the association between firm risk, investment opportunity set, corporate governance and firm performance

Tests the efficiency of corporate controls (board monitoring and incentive contracts) for growth or risk firms. By exploring the implications of controls and studying their interactive effects on firm performance, this study demonstrates how and why different firms use corporate governance controls to align managers' and shareholders' interests.

Environmental sustainability awareness and academic curriculum improvements: the case of a business and law faculty in an Australian university

Climate change, global warming, rising sea levels, ice cap melting, carbon taxes and trading schemes etc. are all major environmental issues that confront the modern world. Universities are now trying to ensure that their students graduate with an understanding of environmental sustainability regardless of their field of expertise. 

The role of accounting in building financial capacity of Indigenous Australians.

 This study investigated the empowering and/or disempowering role that accounting can play in the building of financial capacity of Indigenous Australians.