Factors affecting the career progress of academic accountants in Australia : cross-institutional and gender perspectives

Since the late 1980s, Australian highereducation has undergone significant reforms andpolicy changes based on economic rationalismand modernisation of management. This paperexamines the outcomes of the reform processesbased on the career attributes, status andperceptions of work environment of academicaccountants in Australian universities.Similarities and differences between academicaccountants are explored fromcross-institutional and gender perspectives.The data provide insight into a number ofsystemic inequalities between the older andmore established universities and the neweruniversities. In specific, across-institutional analysis based on fouruniversity types: Sandstones/Redbricks,Gumtrees, Unitechs and New (Marginson 1999)indicates that academic accountants in Newuniversities employ a much lower proportion ofstaff with PhD qualification, a weakerpublication profile, and perceive greaterbarriers for conducting research in terms of ashortage of research mentors, colleagues withresearch experience, and post-graduatestudents. Further, the commitment to flexiblelearning and delivery strategies iscomparatively stronger in Unitechs, and posesadditional demands on accounting academics'overall workload. Perceptions of gender-baseddiscrimination by female academic accountantsare generally stronger than their malecounterparts, particularly, in Newuniversities. These results raise severalissues for academic accountants at both theinstitutional and individual level in terms ofequal employment opportunities, management ofresearch programmes, development of teachingstrategies and individual time management.

Safeguarding Australia from cyber-terrorism : a proposed cyber-terrorism SCADA risk framework for industry adoption

Terrorist groups are currently using information and communication technologies (ICTs) to orchestrate their conventional physical attacks. More recently, terrorists have been developing a new form of capability within the cyber-arena to  coordinate cyber-based attacks. This paper identifies that cyber-terrorism capabilities are an integral, imperative, yet under-researched component in establishing, and enhancing cyber-terrorism risk assessment models for SCADA systems.

This paper is an extension of work previously published by Beggs and Warren 2008, it presents a high level overview of a cyber-terrorism SCADA risk framework that has been adopted and validated by SCADA industry practitioners. The paper proposes a managerial framework which is designed to measure and protect SCADA systems from the threat of cyber-terrorism within Australia. The findings and results of an industry focus group is presented in support of the developed framework for SCADA industry adoption and acceptance.

Improving teaching in tertiary education : institutional and individual influences

Keynote address

Determinants of electronic commerce adoption in small businesses in New Zealand

The findings of this thesis suggest that the inexpensive nature of eCommerce, the extent of CEO innovativeness, the need to remain competitive, the relevance of the Internet to the type of business, the SME's size and the apparent compatibility of eCommerce in business were the only determinants of eCommerce adoption in SMEs in New Zealand.

Adoption of VIDEOoverIP by deaf people in the workplace

This study explored deaf employees' adoption of videocommunication-via-the Internet, allowing sign language use between deaf people, and between deaf and hearing people via Video Relay Interpreting service. Major findings included a paradigm shift from text to video communication; and, a divergence from typical adoption theory, with government intervention required to prime the adoption of videocommunication by deaf people in Australia.

Institutional effects of corporate planning : the case of Australian universities

This thesis presents a longitudinal analysis of the strategic behaviour of Australian universities between 1993 and 2000. The findings suggest that Australian universities enunciate similar goals and objectives in their strategic planning, and that the activities of universities are largely determined by the patterns of activities undertaken in previous years. The empirical evidence suggests there is only a small amount of differentiation in the activities of Australian universities, despite a Government policy platform that identified institutional diversity as a primary goal.

Impact of leadership and power on successful ERP adoption

Case study research investigating the impact of culture upon a Hong Kong based construction contractor's leadership in implementing an Enterprise Resource Planning (ERP) system unearthed rich data relating to the predominantly Hong Kong Chinese cultural perspective of power, leadership and followership. Intimately involved participants were surveyed using both structured and semi-structured interviews. The study's focus was centred upon the interplay between culture, power and how people interact with the way that the ERP is used and how teams of people involved in the ERP implementation, perceived the supportive nature of the organisation's leadership in deploying the ERP. A culturally sensitive empowering leadership style was a significant issue in successfully project managing and deploying the ERP. Understanding how teams and their leaders interact and how power and trust influences the facilitation role of leadership is also useful in gauging how an ERP can be most effectively deployed.

A novel romance : conceptualising emotional attachment as a barrier to adoption

The Technology Acceptance Model (TAM) aims to understand consumers’ adoption of new technologies. Some 30 years after TAM was first proposed, it is still widely used today. This paper proposes an extended version of the TAM, with the primary addition to it being the construct of consumers’ emotional attachment to an existing product. The expanded TAM, Technology Acceptance Model with Emotional Attachment (TAME), is applied to the understudied area of e-book reader technology and its adoption by consumers who read for pleasure versus for academic purposes, as has been the focus of past research on e-book readers. The extended model considers consumers’ emotional attachment to paper books (pbooks) as a likely barrier to the take up of e-book reader technology.

Disrobing the emperor : mainstream CSR research and corporate hegemony

Purpose – This paper aims to utilise a typological matrix as the basis to categorise various corporate-society interventions. It aims to argue that an instrumental version of corporate social responsibility (CSR) is hegemonic in both the theoretical and normative domains of mainstream research, and that this hegemony underpins an intellectual blockage that prevents the field from achieving critical reflexivity and ultimately, a justifiable raison d'e^tre.

Design/methodology/approach – The paper reflects on the extant CSR literature in the context of globalisation; presents a two-dimensional typological matrix to be used in positioning corporate-society interventions; provides examples of particular activities relevant to each quadrant of the matrix; and considers the wider political economy of CSR research.

Findings – The logical implications of the corporation as an institution behaving in increasing accordance with the normative expectations of mainstream CSR scholarship will likely lead in the direction of increasing corporate hegemony.

Practical implications – The paper proposes the adoption of the more theoretically coherent and empirically precise terms enlightened self-interest and corporate social irresponsibility in CSR and related research streams, as well as the institutional relocation of much future CSR research to disciplinary areas outside of the business school.

Originality/value – The typological matrix presented in this paper offers a new way of locating corporate-society interventions. The partial abandonment of the term “CSR” by researchers, as well as the institutional relocations of much CSR research, are original notions.

Does accounting choice influence US investment in non-US companies? Evidence from US institutional investment in Australian companies

Previous research asserts that companies that choose accounting methods more familiar to investors reduce information asymmetry and increase credibility of their financial statements to those investors, thereby attracting higher levels of foreign investment. This study examines the variation in accounting policies associated with institutional investment in Australian equity. The results suggest that large US institutional holdings in Australian companies are associated with American Depositary Receipt listing and, incrementally, choice of accounting methods that conform to US Generally Accepted Accounting Principles (GAAP). Although making accounting choices in compliance with US GAAP is significantly associated with higher levels of institutional ownership in a statistical sense, examination of the specific differences in accounting choices suggests that the differences in informational content are relatively minor.