Accounting Research Journal Editorial : "ARJ – The First 25 Years"

In this 25th year of publication of the Accounting Research Journal we pay tribute to the efforts of the dedicated Editors who have successfully guided and developed the journal since its inception in 1988. After the rapid growth in accounting and finance research in the 1970s and 1980s the absence of outlets in Asia-Pacific region to publish novel, timely and applied research became increasingly apparent. In response to this gap, ARJ’s first volume was published in 1988 by the School of Accountancy at the Queensland Institute of Technology (QIT), which became the Queensland University of Technology (QUT) in the following year. The founding Editor was Myles McGregor-Lowndes and his editorship continued for three years until Scott Holmes took over as Editor in 1991. In 1992, Robert Faff joined Scott Holmes as Joint Editor, and their joint editorship continued for six years until Robert Faff took the reins as Editor in 1998. At that time Scott remained as Associate Editor and the editorial team was joined by Roger Willett as Consulting Editor and Chris Lambert as Associate Editor. This arrangement continued until 2002 when Tim Brailsford was newly appointed as Managing Editor. The editorship returned to QUT in 2008 and was taken on by Chris Ryan with our support as Co-editors. Since 2011 we have been the Joint Editors. Table 1 lists the individuals who have been involved in editing ARJ over the 25-year period and their roles...

Measuring literalism and symbolism in advertisements : scale development and validation

A basic element in advertising strategy is the choice of an appeal. Many researchers have studied communication message form and specifically forms of literalism and symbolism, or some variation. The motives for such study are grounded in increasing the effectiveness of commercial communication messages, especially advertising messages. Advertising research studies typically use forms of literalism (e.g. informativeness) or symbolism (e.g. metaphoric, tropes, schemes figures of speech, and rhetorical figures) as independent variables and compare these against one or more of the traditional advertising effectiveness measures as dependent variable(s). The main challenge in assessing the effectiveness of literalism or symbolism in message content is the discreet identification of the construct. However, no standard, empirically-tested measure was located in the literature.

Revising written messages

Chapter 9 provides strategies for revising professional writing style typically used in formal reports and proposals.

Understanding reports and proposals

Chapter 10 explains the functions and types of report and proposal documents commonly used in business and professional contexts.

Organising reports and proposals

Chapter 12 explains the structure and style of formal report and proposal documents.

Improving remote collaborative process modelling using embodiment in 3D virtual environments

Identifying, modelling and documenting business processes usually require the collaboration of many stakeholders that may be spread across companies in inter-organizational settings. While modern process modelling technologies are beginning to provide a number of features to support remote, they lack support for visual cues used in co-located collaboration. In this paper, we examine the importance of visual cues for collaboration tasks in collaborative process modelling. Based on this analysis, we present a prototype 3D virtual world process modelling tool that supports a number of visual cues to facilitate remote collaborative process model creation and validation. We then report on a preliminary analysis of the technology. In conclusion, we proceed to describe the future direction of our research with regards to the theoretical contributions expected from the evaluation of the tool.

A framework for cost-aware process management : generation of accurate and timely management accounting cost reports

Organisations are constantly seeking efficiency improvements for their business processes in terms of time and cost. Management accounting enables reporting of detailed cost of operations for decision making purpose, although significant effort is required to gather accurate operational data. Business process management is concerned with systematically documenting, managing, automating, and optimising processes. Process mining gives valuable insight into processes through analysis of events recorded by an IT system in the form of an event log with the focus on efficient utilisation of time and resources, although its primary focus is not on cost implications. In this paper, we propose a framework to support management accounting decisions on cost control by automatically incorporating cost data with historical data from event logs for monitoring, predicting and reporting process-related costs. We also illustrate how accurate, relevant and timely management accounting style cost reports can be produced on demand by extending open-source process mining framework ProM.

Leadership, an Australasian Focus

The intention of this Australian adaptation of DuBrin is to bring an Australian/Asia Pacific focus to the theoretically strong American text on leadership. The book covers leaders performing a number of specific roles and functions in a wide variety of organisational positions in all sectors including private, political and community.

Editorial

On a balmy summer morning a small group of us gathered for breakfast at the China National Convention Centre in Beijing during the 2010 ISME World Conference. As the cafe started to fill up with delegates from around the globe, we sat intently discussing our grand plan. Quite simply, we wanted to develop a network of community music practitioners and scholars in the Asia Pacific region. Inspired by the Community Music Activity (CMA) Commission we had just attended in Hangzhou the week before, we felt a pressing need to keep the seminar’s momentum going. During the seminar we had heard many stories and examples of musical practices, community contexts, pedagogical approaches and research ethics; however, set against the backdrop of this Chinese context, these familiar topics seemed to take on a new meaning (see Bartleet 2011). As we experienced the local culture and interacted with some of our Chinese colleagues, we were reminded that the concept of community is always contextual, contingent and contested(see Elliott et al. 2008: 3). We were also reminded that notions of what community music is and its social and educational functions are always fluid and varied depending on where you are in the world. After the seminar, our sense was that there are new voices and ideas relating to community music coming from this region that need to be heard. We hoped that this network would serve as a vehicle for activating relationships between these practitioners and scholars, as well as a channel for developing cross cultural partnerships, and disseminating research about community music in this region. On the surface this goal seemed quite straightforward...

An integrated approach to enhance sustainability in industrialised building systems

Building prefabrication is known as Industrialised Building Systems (IBS) in Malaysia. This construction method possesses unique characteristics that are central to sustainable construction. For example, offsite construction enables efficient management of construction wastage by identifying major causes of waste arising during both the design and construction stages. These causes may then be eliminated by the improvement process in IBS component's manufacturing. However, current decisions on using IBS are typically financial driven and hinder the wider ranged adoption. In addition, current IBS misconceptions and the failure of rating schemes in evaluating the sustainability of IBS affect its implementation. A new approach is required to provide better understanding on the sustainability potential of IBS among stakeholders. Such approach should also help project the outcomes of each levels of decision-making to respond to social, economy and environmental challenges. This paper presents interim findings of research aimed at developing a framework for sustainable IBS development and suggests a more holistic approach to achieve sustainability. A framework of embedding sustainability factors is considered in three main phases of IBS construction; 1) Pre-construction, 2) Construction and 3) Post-construction phase. SWOT analysis was used to evaluate the strengths, weaknesses, opportunities and threats involved in the IBS implementations. The action plans are formulated from the analysis of sustainable objectives. This approach will show where and how sustainability should be integrated to improve IBS construction. A mix of quantitative and qualitative methodology was used in this research to explore the potential of IBS in integrating sustainability. The tools used in the study are questionnaires and semi-structured interviews. Outcomes from these tools lead to the identification of viable approaches involving 18 critical factors to improve sustainability in IBS constructions. Finally, guidelines for decision-making are being developed to provide a useful source of information and support to mutual benefit of the stakeholders in integrating sustainability issues and concepts into IBS applications.

The obesity epidemic in Sri Lanka revisited

Obesity has reached epidemic levels in most affluent countries. In contrast, South Asia is presently considered a minimally affected region as malnutrition and infectious diseases are still their main health concerns.1 South Asians have poor attitudes toward obesity and being obese is considered as a sign of prosperity...