Business ethics and the accounting profession

Business ethics emerged as a major public concern following a spate of corporate collapses during the 1980s and early 2000s, Corporate collapses such as HIH and Harris Scarfe in Australia; Enron, Worldcom and Global Crossing in the US; and Parmalat in Europe, have precipitated questions about the business and accounting practices of these firms and the role played by their accountants and auditors, According to Armstrong et al. (2003, p, 1), one can hardly pick up a business publication today without noting some reference to an accounting scandal....The sheer number of accounting abuses serves as prima facie evidence that something more is needed in terms of accounting ethics.

Innovation in accounting education

An exploration of a distinctive inter-disciplinary, problem-based, team-based and student centred learning environment: the Inter-disciplinary Industrial Project. Goal-free evaluation shows the IDIP successfully prepares students for the workplace. Case study narratives and outcome oriented conceptual models elaborate a Grounded Theory of Team-based Problem Solving.

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.

PSASB : constructing regulatory space for accounting change

This study applies the "regulatory space" construct, in concert with the notion of a "logic of appropriateness", to examine the role of the organised accounting profession in expanding and enhancing the domain of accrual accounting to Australian public sector financial reporting, through the advent, operations and output of the PSASB as its participant in regulatory space.

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.

Accounting : a framework for decision making

Thoroughly updated and re-sequenced in response to market feedback, Accounting: A Framework for Decision Making is an ideal first year accounting principles text. Presented in a straightforward style, the third edition focuses on key concepts and illustrates each concept with clear graphical or textual explanations and examples. The latest AASB standards and accounting techniques underpin the content throughout and new and revised questions have been added to the end of chapter material. With an accessible technical focus, Accounting: A Framework for Decision Making has a clear and broad content structure that means the book lends itself to both majors and non-majors courses.