Editorial : advancing innovation in accounting research

We live in uncertain times. The sub-prime crisis that commenced in the U.S. in 2007, the global economic crisis that followed, and the recent sovereign debt crisis in various European countries have led to ongoing instability in global financial markets that continues to receive daily media attention. These uncertain times create enormous opportunities for researchers across many disciplines to research capital markets and business practices. From an accounting perspective, accounting regulators have been active in developing new standards to address risk management issues arising from the crises and have continued to develop and refine financial reporting standards. With the adoption of, or transition to international financial reporting standards (IFRS) in many countries, the globalisation of financial reporting standards is close to becoming a reality. However, doubts still remain about whether the IFRS will lead to any real long-term improvement in financial reporting and transparency (see Sunder, 2011)...

Evaluation of the 2010 child restraint legislation in Queensland

Occupant injury comprises the largest proportion of child road crash trauma in most highly motorised countries. In Australia, road crashes are the primary cause of death for children aged 1-14 years and are among the top three causes of serious injury to this age group. For this reason considerable research attention has been focused on understanding the contributing factors and the most effective ways of improving children’s safety as car passengers. Australia has been particularly active in this area, with well regarded work being conducted on levels of use of dedicated child restraints, restraint crash performance in laboratory conditions, examination of real world restraint crash performance (case review), and studies of psychosocial factors influencing perceptions about restraints and their use (Brown & Bilston, 2006; Brown, McCaskill, Henderson & Bilston, 2006; Edwards, Anderson & Hutchinson, 2006; Lennon, 2005, 2007). New legislation for the restraint of children as vehicle passengers was enacted in Queensland in March 2010. This new legislation recognises the importance of dedicated restraint use for children up to at least age 7 years and the protective benefits of rear seating position in the event of a crash. As part of improving children’s safety and addressing key priority areas, the Queensland Injury Prevention Council (QIPC) and Department of Transport and Main Roads (TMR) commissioned the Centre for Accident Research and Road Safety, Queensland (CARRS-Q) to evaluate the impact of the new legislation. Although at the time of commencing the research the legislation had only been in force for 14 months, it was deemed critical to review its effectiveness in guiding parental choices and compliance in order to inform the design and focus of further supporting initiatives and interventions. Specifically, the research sought clear evidence of exactly what impact, if any, the legislation has had on compliance levels and what difficulties (if any) parents/carers experience in relation to interpreting as well as complying with the requirements of the new law. Knowledge about these barriers or difficulties will allow any future changes or improvements to the legislation to address such barriers and thus improve its effectiveness. Moreover, better information about how the legislation has affected parents will provide a basis to plan non-legislative comprehensive multi-strategy interventions such as community, educational or behavioural interventions with parents/carers and other stakeholder groups. In addition, it will allow identification of the most effective aspects of the legislation and those areas in need of extra attention to improve effectiveness/compliance and thus better protect children travelling in cars and improve their health and safety. This report presents the findings from the four components of the research: the literature review; observational study; intercept interviews and focus group with parents; and the interviews with key stakeholders.

The influence of culture on safety : culture, organisational culture and safety culture

Transport and Storage Sector - Identified as one of 4 primary targets in the National Occupational Health and Safety Strategy 2002-2012 (NOHSS) The Heavy Vehicle Industry -80% of the freight task -29% of the employees in Transport and Storage 5 years on: -Transport and Storage - 22% reduction -Heavy Vehicle Industry - only an 11% reduction Intervention strategies that aren’t targeted to a specific audience may have differing levels of success due to cultural beliefs and values (McLeroy et al., 1994) Research Goal: - To explore the influence of culture on safety in the heavy vehicle industry

Anticipatory innovation

This article examines the role of innovation in society, arguing that a failure of foresight in the practical design and development of innovations has been a significant causal factor in the crisis of global un-sustainability. It questions flawed assumptions about the nature of ecological and social change processes, and the worldview most commonly associated with modernism. In a diagnose, the dimensions of this failure reveal a "disciplinary dissociation", or the failure of disciplines to integrate in order to facilitate a process of innovation with a forward view. Finally the article proposes an alternative approach to innovation which utilises greater foresight, is inclusive of multiple disciplines, and has a greater sensitivity to social and ecological processes. This process is referred to as "anticipatory innovation."

Towards human and social innovation: not wanting to know in order to create

The formation of a venture relies, in part, upon the participants reaching a shared understanding of purpose and process. Yet in circumstances of great complexity and uncertainty how can such a shared understanding be created? If the response to complexity and uncertainty is to seek simplicity in order to find commonality then what is lost and what is at risk? Can shared understandings of purpose and process be arrived at by embracing complexity and uncertainty and if so how? These questions led us to explore the process of dialogue and communication of a team in its formative stages. Our interests were not centred upon the behavioural characteristics of the individuals in the 'forming' stage of group dynamics but rather the process of cognitive and linguistic turns, the wax and wan of ideas and, the formation of shared meaning. This process of cognitive and linguistic turns was focused thematically on the areas of foresight, innovation, entrepreneurship, and public policy. This cross disciplinary exploration sought to explore potential synergies between these domains, in particular in developing a conceptual basis for long term thinking that can inform wiser public policy.

Service delivery framework : an architectural strategy for next-generation service delivery in business network

The next-generation of service-oriented architecture (SOA) needs to scale for flexible service consumption, beyond organizational and application boundaries, into communities, ecosystems and business networks. In wider and, ultimately, global settings, new capabilities are needed so that business partners can efficiently and reliably enable, adapt and expose services. Those services can then be discovered, ordered, consumed, metered and paid for, through new applications and opportunities, driven by third-parties in the global “village”. This trend is already underway, in different ways, through different early adopter market segments. This paper proposes an architectural strategy for the provisioning and delivery of services in communities, ecosystems and business networks – a Service Delivery Framework (SDF). The SDF is intended to support multiple industries and deployments where a SOA platform is needed for collaborating partners and diverse consumers. Specifically, it is envisaged that the SDF allows providers to publish their services into network directories so that they can be repurposed, traded and consumed, and leveraging network utilities like B2B gateways and cloud hosting. To support these different facets of service delivery, the SDF extends the conventional service provider, service broker and service consumer of the Web Services Architecture to include service gateway, service hoster, service aggregator and service channel maker.

Sustaining a healthy workforce

The changing demographics of the mining workforce and the increasing demand for skilled workers increases the importance of sustaining a healthy workforce now and for the future. Although health is strongly related to safety, the two areas are not well integrated and the relationship is poorly understood. As such there is an important need to raise the profile of health within the Occupational Health and Safety (OH&S) domain. The mining industry carries health and safety risks, often greater than other occupations. Whilst the mining industry is regulated by stringent OH&S controls, the very nature of the work and environmental influences expose employees to a greater number of injury risk factors than many other industries. In contrast to its excellent safety record, compared to most other industries, the mining workforce has a high proportion of chronic health problems. These problems can be exacerbated by the ageing of the workforce, regional location of sites and organisational issues influencing work demands. A major focus has been on the treatment of these conditions with relatively limited attention to prevention strategies. An important prevention strategy is the raising of awareness among the workforce of health issues and the significant increase in the volume of health related information has provided an excellent opportunity to access relevant information. Unfortunately, this information is of varying quality, may not be evidence based, and may provide the wrong guidance to the development of interventions designed to improve health. Limited time of most employees and potential lack of knowledge of ability to differentiate quality information presents additional problems or barriers to increasing awareness of health issues...

L1 Learning Strategy Instruction does make a difference in EFL listening: An empirical study.

In language learning, listening is the basic skill which learners should begin to develop other skills, namely speaking, reading and writing. This sequence of language learning in most English as Foreign Language (EFL) settings goes against the stream, learning first reading and writing and later listening and speaking. This study investigates the effects of cognitive, process-based approach to instructing EFL listening strategies over 11 weeks during a semester in Persian (L1). Lower intermediate female participants (N = 50) came from a couple of EFL classrooms in an English Language Institute in Iran. The experimental group (n = 25) listened to their classroom activities using a methodology that led learners through four cognitive processes (guessing, making inference, identifying topics and repetition) in Persian was basically successful in EFL listening. The same teacher taught the control group (n = 25), which listened to the same classroom listening activities without any guided attention to the learning strategy process in Persian. A pre and post listening test made by a group of experts in the language institute tracked any development in light of cognitive learning strategy instruction in EFL listening through L1. The hypothesis was that the experimental group received the guided attention in L1 during the classroom listening activities made greater gains and was verified despite the partial improvement of the control group.

Cultural studies and the urgency of interdisciplinarity : sooner, not later, we're going to need a cultural science (Os Estudos Culturais e a urgência por interdisciplinaridade: cedo, e não tarde, vamos precisar de uma Ciência da Cultura)

Most of creativity in the digital world passes unnoticed by the industry practices and policies, and it isn't taken into account in the cultural and economic strategies of the creative industries. We should find ways to catalyze this creative production, showing how the user's contribution may contribute to social learning, cultural and economic advancement. To that effect, we must know what is an open creative system and how it works. Based on this diagnosis, the author that interdisciplinarity is urgent and there is also a need for a science of culture. What is at stake is a strategy of integrated development, as regards the upcoming innovation in its complex, productive and learning aspects.

QIPC low speed run-overs of young children research project final report

This final report outlines the research conducted by the Centre for Accident Research and Road Safety – Queensland (CARRS-Q) for the research project (title above). This report provides an outline of the project methodology, literature review, three stages of research results (including the focus group discussions, review of organisational records, documentation and initiatives, and analysis of previous CARRS-Q occupational road safety self-report surveys), and recommendations for intervention strategy and initiatives development and implementation.

Enacting strategy through projects : an archetypal approach

Project management is increasingly regarded as a strategic competency because projects play an active part in defining an organization’s relationship to its environment. It is now widely accepted that projects and programmes are at the centre of strategy implementation. However, the conditions and underlying assumptions of this dynamic relationship are still unclear. This paper aims to clarify the dynamics of the strategy process, by defining traditional approaches (corporate/business) and introducing three strategy core logics (archetypes). Building on this 'archetypology' the authors demonstrate how project management, through enactment and sense-making of strategy, enables organizations to face the challenge of complexity and uncertainty. While recognizing that the "traditional" methods of analysis and management remain valid under certain conditions, this paper offers new avenues of reflection concerning the necessary contextualization of the project management approaches in order to ensure coherence between archetypes, enactment, learning and decision-making.

Some reflections about P2M : the place of the mirror

The purpose of this paper is to provide some insights about P2M, and more specifically, to develop some thoughts about Project Management seen as a Mirror, a place for reflection…, between the Mission of organisation and its actual creation of Values (with s: a source of value for people, organisations and society). This place is the realm of complexity, of interactions between multiple variables, each of them having a specific time horizon and occupying a specific place, playing a specific role. Before developing this paper I would like to borrow to my colleague and friend, Professor Ohara, the following, part of a paper going to be presented at IPMA World Congress, in New Delhi later this year in November 2005. “P2M is the Japanese version of project & program management, which is the first standard guide for education and certification developed in 2001. A specific finding of P2M is characterized by “mission driven management of projects” or a program which harness complexity of problem solving observed in the interface between technical system and business model.” (Ohara, 2005, IPMA Conference, New Delhi) “The term of “mission” is a key word in the field of corporate strategy, where it expresses raison d’être or “value of business”. It is more specifically used for expressing “the client needs” in terms of a strategic business unit. The concept of mission is deemed to be a useful tool to share essential content of value and needs in message for complex project.” (Ohara, 2005, IPMA Conference, New Delhi) “Mission is considered as a significant “metamodel representation” by several reasons. First, it represents multiple values for aspiration. The central objective of mission initiative is profiling of ideality in the future from reality, which all stakeholders are glad to accept and share. Second, it shall be within a stretch of efforts, and not beyond or outside of the realization. Though it looks like unique, it has to depict a solid foundation. The pragmatic sense of equilibrium between innovation and adaptation is required for the mission. Third, it shall imply a rough sketch for solution to critical issues for problems in reality.” (Ohara, 2005, IPMA Conference, New Delhi) “Project modeling” idea has been introduced in P2M program management. A package of three project models of “scheme”, “system” and “service” are given as a reference type program. (Ohara, 2005, IPMA Conference, New Delhi) If these quotes apply to P2M, they are fully congruent with the results of the research undertaken and the resulting meta-model & meta-method developed by the CIMAP, ESC Lille Research Centre in Project & Program Management, since the 80’s. The paper starts by questioning the common Project Management (PM) paradigm. Then discussing the concept of Project, it argues that an alternative epistemological position should be taken to capture Page 2 / 11 the very nature of the PM field. Based on this, a development about “the need of modelling to understand” is proposed grounded on two theoretical roots. This leads to the conclusion that, in order to enables this modelling, a standard approach is necessary, but should be understood under the perspective of the Theory of Convention in order to facilitate a situational and contextual application.