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.

Presidential address : culture and the future of education research

Recent changes in higher education have confronted education research with a conundrum: how our traditionally multidisciplinary field can refine itself as a unified discipline. In this address I sketch out what this conundrum may mean for education research, both substantively and methodologically, in the future. I propose that one starting point is for education researchers to consider what unites rather than divides us. One common, unifying conceptual concern is with the operation of culture/s in educational settings. I use the narratives of two teachers from different places and times to illustrate how culture analysis can be a fruitful tool for understanding the experience and practice of Education. In my conclusion, I extend the theme of culture to education research itself. I suggest that the challenge of disciplinary identity confronting education research requires a culture change in the modus operandi of our practice, and that this will involve an articulated focus on methodological pluralism, interdisciplinarity, and the use of new modes of communication as key unifying elements of the discipline of education research.

Urban ecology and the future of cities

The role of ecology in a sustainable future is prominent in the media, academic writing and political decisions; as such environmental pressures, as well as economic, social and political, increasingly influence planning for the future. This paper looks at how this translates into the process for planning future cities – highlighting gaps in knowledge and issues of implementation. It draws on interdisciplinary sources to explore three main elements of the debate: What is urban ecology and why is it important to sustainable cities?; What gaps are there in the ecological knowledge of planners and policy makers and why are there gaps?; and How can urban ecology be integrated into the planning of future sustainable cities?. This paper does not aim to provide a definitive answer to the problem; rather it addresses the first two areas and identifies potential directions for the third. It takes Australia, as national, Victoria, as regional and Geelong, as local, points of reference.

International students in Australia: read ten thousand volumes of books and walk ten thousand miles

A number of international students, predominately from Asian countries, are present in universities in the UK, United States, and Australia. There is little research exploring their experiences as they negotiate the disciplinary requirements of their courses. This paper investigates students' agency as they write their first assignment for their Master's of Teaching English to Speakers of Other Languages course and the academics who teach them. Talk around texts and the positioning theory are used to analyse the data. It is argued that the students demonstrate strategic agency, which allows them to better understand the academic requirements of their disciplines. The analysis reveals the complexities involved in international students' adaptation to disciplinary discourse and the implications for teaching and learning in higher education.

Miley Cyrus, Sinéad O’Connor and the future of feminism

Since her tongue-poking and “twerk”-filled performance at the American Video Music Awards, Miley Cyrus has been the subject of intense media discussion. This has only magnified in the past week, after Irish singer Sinéad O’Connor wrote an open letter to Cyrus, imploring her to “refuse to exploit your body or your sexuality in order for men to make money from you". Cyrus did not react well to being chided by one of her idols and her tweets in response have provoked two further open letters by O’Connor.

The future of mobile apps for teaching and learning

A new definition of m-learning has been presented in the first chapter. It was modified from a definition presented by Sharples, Taylor, and Vavoula in 2007. In Chapter 1, Crompton, Muilenburg, and Berge defined m-learning as "learning across multiple contexts, through social and content interactions, using personal electronic devices" (Crompton, 2013, p. 4). This chapter departs from this definition and focuses on mobile applications (apps) and technologies in this context.

Practitioner prognostications on the future of online marketing

In arguably the most dynamic period in the history of marketing, and in particular the management of marketing communication, the challenges and opportunities presented by online marketing are both immense and unprecedented. In an effort to understand how these challenges are perceived at the ‘coal face’, this paper solicits and longitudinally compares senior marketing practitioners' perceptions and perspectives, both recently (late 2008) and five years prior (2003). Due to the rapid evolution of online marketing and its impact on both consumer behaviour and marketing strategy, a longitudinal qualitative research design was employed to track changes in senior marketers' perceptions. Findings are presented and discussed within the context of six recurring themes: interactivity, personalisation, integration, evaluation, agency structures, and capabilities. The paper concludes by examining the utility of integrated marketing communication as a marketing management framework for online marketing strategy.