Accounting for local government boundary changes in South Australia : valuing assets and liabilities or valuing revenue streams

This paper examines the methodologies adopted in the transfer of assets, liabilities, revenues and expenses resulting from boundary changes associated with municipal amalgamations in South Australia during the late 1990s. It investigates the methods employed for apportioning these financial elements, valuations used and financial settlements required. Significant transfers occurred in only three cases. In two cases, councils used simple, pragmatic methods to apportion assets and liabilities, similar to those used previously in Victoria. In the third case a transfer price was calculated based on the net present value of revenues. This method is quite different from previous methods examined and is appropriate where one council will make significant future gains at another council's loss because of net revenue transfers.

Fiscal responsibility and Australian Commonwealth, State and Territory government budgets

The government sector in Australia has seen the introduction of accrual accounting principles in recent years. However, this process has been complicated by the presence of two alternative financial reporting frameworks in the form of a) the Government Finance Statistics (OFS) uniform framework and b) the accrual accounting rules specified in Australian professional accounting standards, principally AAS 31. While a variety of cash and accrual based measurements are available pursuant to these frameworks, there has been no prescription of the manner in which the alternative measures should be presented. This paper presents the findings from a case study of the 2005-06 annual budgets prepared by the Australian Commonwealth government and the governments of the six Australian States and the two Australian Territories. The study examined the headlined financial outcome (general government sector budget surplus or deficit) announced in the budget papers of the nine governments. Findings indicate the adoption of varying measurement bases and a consequent lack of inter-government comparability. A number of variations to the measurements prescribed in the accounting frameworks were also observed. The paper analyses these government budget surplus and deficit numbers in the context of fiscal responsibility, the Commonwealth government's Charter of Budget Honesty and the AASB's current GAAPIGFS Convergence project.

E-government: a possible solution to the problems of the agricultural input market in Bangladesh?

Although e-government offers unique opportunities for streamlining good governance, there remains considerable skepticism about its applicability in developing countries due to their lack of required level of infrastructural, technological, legal and human development. This paper argues that developing countries can introduce e-government practices by re-engineering their existing infrastructure rather than waiting for massive investments and perfect technological advancements. Using Bangladesh- a developing country- as an exemplar, this paper assesses the applicability and prospects of e-government practices in dealing with the problems in the agricultural input sector which is predominantly associated with poor, marginalised and semi-illiterate farmers. The utilization of the Bangladesh case study has important implications for examining and highlighting the probable introduction of e-government practices in developing countries.

The Australian Government`s abandoned infrastructure outsourcing program: what can be learned?

Early in 2001, after a damning public report by the Auditor-General, the Australian Federal Government abandoned its highly promoted “whole of government” IT infrastructure outsourcing initiative. This about-face was greeted in the press with reports that the initiative was a “fiasco”. Yet a four-year case study conducted by the authors suggests a more complex picture. Like many other “selective” outsourcers of IT, the Federal Government had been led to believe that it was adopting a relatively low risk strategy that would, if well managed, lead to significant cost savings and operational benefits. Instead, despite having implemented many widely promoted “best practices”, the Federal Government found a substantial discrepancy between what outsourcing promised to deliver, and what was actually achieved. In this respect their experiences were no different from those of many other large IT organizations engaged in selective IT outsourcing, who responded to a substantial contemporaneous survey. This case study examines why the Government’s expectations were not achieved, and arrives at conclusions that have important implications for decision makers confronted with choices about sourcing IT service delivery.

Towards a new policy environment for indigenous people, culture and knowledge in Australian higher education: an examination of issues and possibilities for institutional and government policy

The purpose of this discussion paper is to stimulate an examination of critical issues in Indigenous higher education and encourage new possibilities to be explored. It invites a wide sharing of views. The paper
does not attempt to trace the full history of the policies for Indigenous higher education and the successes and failures. The focus instead is on the major contemporary issues and the key questions that might be considered by the conference participants.

Human resource practices, unionization and the organizational efficiency of French industry

Organizational performance improves through several channels, including changes in efficiency, innovation and technological change. Most of the extant research has focused on overall performance, often measured by partial measures of productivity, with little attention given to the components of performance. The aim of this paper is to analyze the impact of HR practices and unionization on one important channel - organization efficiency - as measured by technical and scale efficiency. Using French industry survey data, the paper shows that HR practices do influence efficiency, but this is moderated by the existence of unions. The results show a rather complex set of associations. We find robust results that show that in France, HR practices have a positive effect on scale efficiency but this effect is dampened in the presence of unions. On their own, HRpractices have no effect on technical efficiency. However, some of the results suggest that HR practices can exert a positive influence when combined with unions.

Environmental reporting in annual reports: an examination of Australian state government departments

The nature and extent of environmental reporting within the annual reports of four Australian state government departments over a six year period from 2000-2006 is examined in this study. The Victorian Government Department of Sustainability and Environment (DSE), the New South Wales Department of Energy, Utilities and Sustainability (DEUS), the South Australian Department for Environment and Heritage (DEH) and the Tasmanian Department of Primary Industries, Water and Environment (DPIWE) have been selected. These departments are responsible for environmentally sensitive areas such as conservation, water management and public land management. The nature of these areas is a factor which might potentially affect disclosure practices so it might be expected that these departments disclose more environmental information than departments in less environmentally and politically sensitive areas. These departments also have a number of politically active stakeholder groups, including Aboriginal communities and organisations, environmental groups and forest and timber industries. This study found a reduction in environmental reporting after a five year period of increases.

Exchange rate exposure, foreign currency derivatives and the introduction of the euro: French evidence

We investigate the impact of the introduction of the Euro on exchange rate exposures for French corporations and examine the corporate use of foreign currency derivatives to hedge exchange rate exposure post-Euro. Our findings indicate that the introduction of the Euro is associated with both a reduction in the number of firms that have significant exchange rate exposure and the absolute size of exposure. Consistent with these reduced exposures, French firms use foreign currency derivatives less intensively. Furthermore, the use of foreign currency derivatives is found to be associated with lower exchange rate exposure but there is insufficient evidence that these instruments are more effective in the post-Euro environment.

Victorian local government reforms 1992-1999, revisited: implication for trade unions

Between 1992 and 1999 the Victorian State Government, Led by Jeff Kennett, set about implementing the most extensive public sector reform program ever witnessed in Australia, part of which involved significant changes in the organisation and operation of Local government. Although Local government had traditionally been 'the blind spot' in governmental arrangements, within three years of assuming office Local government had undergone major structural and operational change. This paper revisits this period by examining four elements of the reform agenda including the factors driving the reform, the Kennett government's approach to Local government reform, the expected outcomes sought by this government, and the policies implemented in Local government to achieve the expected outcomes. The paper identifies a number of implications for trade unions arising from this reform agenda and concludes that further investigation is warranted in this area.

E-Governance in Australian local government: spinning a web around community?

Local government in Australia is under pressure to modernize its structures in the new public management environment, as well as respond to  increasing demands from its local electorates for better delivery of services and greater levels of participation in the democratic process. This article analyzes local government’s response to these pressures through its use of information communication technologies (ICT) to execute its broad range of tasks. I begin by discussing e-governance in the light of Chadwick and May’s (2003) three basic models of interaction between the state and its citizens: managerial, consultative, and participatory. Using data collected from an analysis of 658 local government Web sites in Australia together with existing survey research, I analyze the extent to which local government sites fit into the three models. The article then concludes with a discussion of the issues and problems faced by local government in its attempt to develop e-governance, as both an extension of its administrative as well as democratic functions.