Regulation, compliance and the Australian forensic accounting profession

Legacies of the Global Financial Crisis and major domestic corporate collapses – such as HIH Insurance Pty Ltd and One.Tel Ltd (telecommunications) – have significantly changed Australia‟s financial regulatory landscape. Legal requirements for auditors have attracted particular attention as have practice standards more broadly around disclosure and conflict of interest. Conversely, although successful detection and prosecution of breaches may rest in significant part on forensic accounting activities, Australia‟s practitioners in this field have no minimum training or qualifications standards other than the baseline requirements mandated by the country‟s three professional accounting bodies. For those unaffiliated with these organizations, no professional oversight exists. In Australia, growth in the forensic accounting industry has been in direct response to public demand for expertise in a broad range of fraud, forensic and business analytics areas in order to improve the corporate governance practices of Australian organizations. During the 1990s, Australian forensic accounting firms expanded and diversified into a number of different areas going well beyond just the examination of financial documents and involvement in financial litigation disputes. “Big 4” accounting firms such as PriceWaterhouseCoopers, KPMG, Deloitte and Ernst and Young formed independent forensic accounting or forensic services units; a number of mid-tier and „boutique‟ forensic accounting firms similarly expanded into forensic investigative, analytical and advisory services. By 2008, 800 forensic accountants were registered with the country‟s largest specialist forensic accounting group, the Forensic Accounting Special Interest Group (FASIG) of the ICAA1. Currently, obtaining more precise figures on numbers of forensic accounting practitioners is problematic: professional accounting bodies either do not keep a register or have ceased registering their forensic accounting members; lack of formal recognition, admission or certification processes complicate identification of candidates; and diversity of the skills sets the industry requires has meant the influx of non-accounting based specialists.

Speaking to the deceased child : Australian Health Professional perspectives in paediatric end-of-life care

Supporting a dying child and family surrounding the child’s death is one of the most significant and challenging roles undertaken by health professionals in paediatric end of life care. An Australian study of parent and health professional constructions of meanings around post mortem care and communication revealed the practice of health professionals speaking to a child after death. This practice conveyed respect for the personhood of the deceased child, recognised the presence of the deceased child, and assisted in involving parents in their child’s post-mortem care. Such findings illuminate an area of end of life care practice that is not often addressed. Talking to a deceased child appeared as a socially symbolic practice that may promote a continued bond between parent and child.

Superstars as drivers of organizational identification : empirical findings from professional soccer

This paper examines the effect of superstars on external stakeholders’ organizational identification through the lens of sport. Drawing on social identity theory and the concept of organizational identification, as well as on role model theories and superstar economics, several hypotheses are developed regarding the influence of soccer stars on their fans’ degree of team identification. Using a proprietary data set that combines archival data on professional German soccer players and clubs with survey data on more than 1,400 soccer fans, this study finds evidence for a positive effect of superstar characteristics and role model perception. Moreover, it is found that players who qualify for the definition of a superstar are more important to fans of established teams than to fans of unsuccessful teams. The player's club tenure, however, seems to have no influence on fans’ team identification. It is further argued that the effect of soccer stars on their fans is comparable to that of executives on external stakeholders, and hence, the results are applied to the business domain. The results of this study contribute to existing research by extending the list of personnel-related determinants of organizational identification.

Gain's in knowledge, attitude and skills of counselors across three trainings programs

The Global Fund to Fight AIDS, Tuberculosis and Malaria (GFATM) sponsored by the G20 nations has helped fund the development of training programs for HIV/AIDS counselors in India. To date no study has examined the effectiveness of these training programs. This study, therefore, aimed to examine the impact of a 12 training program in improving the knowledge of new HIV/AIDS counselors in West Bengal and compare benefits of three training programs. Pre and post measures were taken from 87 counsellors attending three training programs organized by the GFATM-7 team of the Department of Applied Psychology, University of Calcutta. Overall pre and post training scores of three training programs together show significant improvements in knowledge. The findings from this study provide confidence that the 12 day training program can be effectively implemented among West Bengal HIV/AIDS counsellors.

CoWs, Google and online possibilities : creating digital posters to enhance student engagement

A new Bachelor of Science (BSc) course was introduced at Queensland University of Technology (QUT) in 2013 and focused on inquiry-based, collaborative and active learning. Two of the first year units required that students carry out a group poster assessment task. This poster provides a preliminary evaluation from an academic staff perspective of the assessment approach used, whereby students created digital posters to utilise the affordances of new learning spaces. The digital posters approach was first introduced to a group of academic staff from the Science and Engineering Faculty (SEF) in 2012 during a professional development program to explicitly develop skills and shared understandings of teaching in collaborative learning spaces (Steel & Andrews, 2012). Considerations were given to the pedagogical requirements of a poster assessment task, the affordances of the learning space and an identification of possible benefits of using Google Sites to create digital posters. Positive feedback from this group (as highlighted in the quotes shown) and subsequent approval from unit coordinators for two of the new first year BSc units meant that the approach was adopted for Semester 1, 2013 with approximately 360 students in each unit.

Challenges confronting career-changing beginning teachers : a qualitative study of professional scientists becoming science teachers

Recruitment of highly qualified science and mathematics graduates has become a widespread strategy to enhance the quality of education in the field of STEM. However, attrition rates are very high suggesting preservice education programs are not preparing them well for the career change. We analyse the experiences of professionals who are scientists and have decided to change careers to become teachers. The study followed a group of professionals who undertook a one-year preservice teacher education course and were employed by secondary schools on graduation. We examined these teachers’ experiences through the lens of self-determination theory, which posits autonomy, confidence and relatedness are important in achieving job satisfaction. The findings indicated that the successful teachers were able to achieve a sense of autonomy and confidence, and, in particular, had established strong relationships with colleagues. However, the unique challenges facing career-change professionals were often overlooked by administrators and colleagues. Opportunities to build a sense of relatedness in their new profession were often absent. The failure to establish supportive relationships was decisive in some teachers leaving the profession. The findings have implications for both pre-service and professional inservice programs and the role that administrators play in supporting career-change teachers.