Application of the reporting entity concept and lodgement of special purpose financial statements

This Research Report analyses the application of the reporting entity concept and the adoption of special purpose financial reporting, particularly by entities lodging financial statements with the Australian Securities and Investments Commission (ASIC) and with state-based regulators in Australia’s three most populous states, namely, Consumer Affairs Victoria, NSW Fair Trading and Queensland Office of Fair Trading. This Report does not cover entities that have their equity interests traded in a public market, such as listed companies, and some other entities with ‘public accountability’.

On detecting differences between groups

Understanding the differences between contrasting groups is a fundamental task in data analysis. This realization has led to the development of a new special purpose data mining technique, contrast-set mining. We undertook a study with a retail collaborator to compare contrast-set mining with existing rule-discovery techniques. To our surprise we ob- served that straightforward application of an existing commercial rule-discovery system, Magnum Opus, could successfully perform the contrast-set-mining task. This led to the realization that contrast-set mining is a special case of the more general rule-discovery task. We present the results of our study together with a proof of this conclusion.

The performative politics of NAPLAN and Myschool

From the moment Australia’s newly elected Labor government announced in 2008 its intention to introduce a national assessment scheme for Australian schools, and to publish the results of these assessments on a public website, it courted controversy. The National Assessment Program – Literacy and Numeracy (NAPLAN) and the MySchool website were introduced as part of the new government’s ‘transparency agenda’ and have been widely discussed and debated. NAPLAN is seen not only as an assessment of students, but also of the schools they attend. On the MySchool website, all of Australia’s nearly 10,000 government and non-government schools that receive government funding are required to present a range of information, including their NAPLAN results. The results are displayed in a comparative format, against the results of 59 other similar schools, as well as against its own past performance. Only selective special purpose schools are exempt from reporting their NAPLAN results.

Introduction to special issue on indigenous entrepreneurs

Purpose: The purpose of this paper is to introduce the content of a special issue of Journal of Enterprising Communities focusing on indigenous entrepreneurs.

Design/methodology/approach: The paper provides a brief description of the six contributions to the special issue.

Findings: The papers are found to range over New Zealand, Australia, Hawaii, Sweden Samoa and Ghana.

Originality/value: The papers comprising this special issue are of value in increasing understanding of how uniquely indigenous political, economic and social systems can explain cultural, social and political factors that both inhibit and enhance indigenous economic prosperity.

Policy, practice and purpose in the field of education : a critical review

This paper provides a critical review of papers in this special issue on Bourdieu and practice. What is different about this collection is that, in analysing policy and practice through a Bourdieusian lens, the thinking tools of field, disposition (collective and individual), logics of practice and doxa have been mobilised with regard to the social practices of educational policy - its production, circulation and reception. First, these papers illustrate how, as a field, education has its own language, boundaries and power relations informed by particular modes of distinction and legitimation around different forms of capital formation, thus providing explanations for both social mobility and social stratification. Second, this collection foregrounds 'policy as practice' in terms of the social practices involved in the production of policy, the practices involved with the articulation and vernacularisation of policy through the processes of its reception, as well as the intent and effects of policy changing practice. Third, in focusing on specific policy problematics in higher education and schools, teacher professional development, leadership and educational reform, these contributions illustrate multiple methodological approaches as to how Bourdieu's thinking tools can be used to theorise educational policy, change, practice and effects. The value of Bourdieu's work lies on getting past the impasses between divisions between material and cultural analyses, between the materialist and linguistic focus, by talking about social practices, what people are doing, how they are thinking and how they are acting.

Marketing communications for special events : analysing managerial practice, consumer perceptions and preferences

Purpose – Relatively little is known about marketing communications within the context of special events. The aim of this paper is to begin to address this gap in knowledge by analysing managerial practice, consumer perceptions and preferences in relation to marketing communications for this market offering.
Design/methodology/approach – A case study analysis of Festival Melbourne 2006 was undertaken using marketing communications collateral, ethnographic (participant observations) and interview (in-depth and focus group) data.
Findings – A centralised approach to marketing communications was adopted for this event, but was difficult to implement. In addition, it was found that the marketing communications in situ did not assist attendees to make the most of their event experiences. It was also found that research participants prefer to receive information about special events passively.
Practical implications – With the increasing levels of globalisation and standardisation in the event sector there is a need to attain a balance between centralisation and adaptation in relation to marketing communications strategies and their implementation. Furthermore, it is imperative that marketing communications are integrated across all stages of consumption.
Originality/value – This study adds to the body of knowledge about marketing communications, and more generally within events. It also adds to the debate surrounding the integration of marketing communications.

Regulatory theory insights into the past, present and future of general purpose water accounting standard setting

Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by GPWA report users' understanding of water risks faced by an entity. It may also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising that the fate of GPWA depends partly upon regulatory power and economics, they seek to apply regulatory theories that explain financial accounting standards development to speculate about the national and international future of GPWA.

Design/methodology/approach – Official documents, internal Water Accounting Standards Board documents and unstructured interviews underpin the authors' analysis.

Findings – The authors speculate about the benefits that might accrue to various stakeholder groups from capturing the GPWA standard-setting process. They also suggest that internationally, water industries may dominate early GPWA standards development in the public interest and that regulatory capture by accounting or water industry professionals will not necessarily conflict with public interest benefits.

Practical implications – Accounting for water can affect allocations of environmental, economic, social and other resources; also, accounting and water industry professional standing and revenues. In this paper the authors identify factors influencing GPWA standards and standard-setting institutional arrangements, and thereby these resource allocations. The paper generates an awareness of GPWA's emergence and practical implications.

Originality/value – This is an early study to investigate water accounting standard-setting regulatory influences and their impact.

The perspectives of secondary school students with special needs in Spain during the crisis

This paper presents an overview of a situational analysis of inclusive schooling in Spain from the perspective of students with special educational needs. The purpose of this work was to learn how young people collectively considered their experiences of school inclusion. The participants—aged 12–19 years who attended six different settings—highlighted the school community, resources, teacher pedagogy, support and social cohesion as germane aspects of their inclusion. Through a presentation of these characteristics, this analysis demonstrates how schools can effectively fulfil the core requirement of teaching and supporting diversity and, in so doing, how they can incite included subjectivities of differently abled students. This analysis is positioned within the climate of economic instability in Spain, which threatens to derail the headway made towards inclusive schooling via the introduction of severe austerity measures.