Down scaling to regional assessment of greenhouse gas emissions to enable consistency in accounting for emissions reduction projects and national inventory accounts for northern beef production in Australia

This paper explores the effect of using regional data for livestock attributes on estimation of greenhouse gas (GHG) emissions for the northern beef industry in Australia, compared with using state/territory-wide values, as currently used in Australia’s national GHG inventory report. Regional GHG emissions associated with beef production are reported for 21 defined agricultural statistical regions within state/territory jurisdictions. A management scenario for reduced emissions that could qualify as an Emissions Reduction Fund (ERF) project was used to illustrate the effect of regional level model parameters on estimated abatement levels. Using regional parameters, instead of state level parameters, for liveweight (LW), LW gain and proportion of cows lactating and an expanded number of livestock classes, gives a 5.2% reduction in estimated emissions (range +12% to –34% across regions). Estimated GHG emissions intensity (emissions per kilogram of LW sold) varied across the regions by up to 2.5-fold, ranging from 10.5 kg CO2-e kg–1 LW sold for Darling Downs, Queensland, through to 25.8 kg CO2-e kg–1 LW sold for the Pindan and North Kimberley, Western Australia. This range was driven by differences in production efficiency, reproduction rate, growth rate and survival. This suggests that some regions in northern Australia are likely to have substantial opportunities for GHG abatement and higher livestock income. However, this must be coupled with the availability of management activities that can be implemented to improve production efficiency; wet season phosphorus (P) supplementation being one such practice. An ERF case study comparison showed that P supplementation of a typical-sized herd produced an estimated reduction of 622 t CO2-e year–1, or 7%, compared with a non-P supplemented herd. However, the different model parameters used by the National Inventory Report and ERF project means that there was an anomaly between the herd emissions for project cattle excised from the national accounts (13 479 t CO2-e year–1) and the baseline herd emissions estimated for the ERF project (8 896 t CO2-e year–1) before P supplementation was implemented. Regionalising livestock model parameters in both ERF projects and the national accounts offers the attraction of being able to more easily and accurately reflect emissions savings from this type of emissions reduction project in Australia’s national GHG accounts.

Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.

Qualification des données acquises par la station de mesure MOLIT en baie de Vilaine entre février et octobre 2014

La station de mesure Molit entre dans la gamme des produits MAREL. Cette gamme est constituée d’outils développés pour l’observation en continu de paramètres hydrologiques. La bouée Molit a été déployée en baie de Vilaine du 26 février 2014 au 17 octobre 2014. Cette station est équipée d’une sonde multiparamètre MP6 qui mesure les paramètres : température, salinité, oxygène dissous, turbidité et fluorescence. Les mesures sont réalisées à 2 niveaux (surface et fond) avec une fréquence d’une mesure horaire. Les données acquises par la bouée MOLIT sont transmises par liaison GSM numérique et peuvent être consultées sur le site web : http://www.ifremer.fr/co-en/. Un outil de contrôle qualité SCOOP2 permet de valider les données. Elles peuvent être qualifiées selon plusieurs états : bon, moyen, douteux, mauvais, modifié, interpolé ou absent. Ce document synthétise les informations permettant de qualifier les données : contrôles in-situ de la sonde multiparamètre réalisés par le laboratoire LER/MPL, historique des opérations de maintenance pendant la période de déploiement, constats de vérification des sondes multiparamètres après campagne.

Management accounting and supply chains: actions, concerns, and networks

What does this thesis do? This thesis uses Actor-Network Theory (ANT) to examine how a UK retailer’s organization and strategy, and, in turn, its form of management accounting was shaped by its supply chain. The thesis does this by reporting on four related themes in the form of four inter-connected essays. The first essay undertakes a state-of-the-art review of the literature. It examines how accounting issues within supply chains permeate ‘matters of concern’. In accordance with this idea of ANT, the essay illustrates how issues emerged, controversies developed, and matters evolved through an actor-network of accounting researchers within the supply chain domain. This leads on to the second essay, which exemplifies the nature of the UK’s retailing industry within which the supply chain case organization emerged and developed. The purposes of the essay are twofold: to introduce the contextual ramifications of the case organization; and to illustrate the emergence of a new market logic, which led to the creation of a global supply chain and a new form of management accounting therein. The third essay reports on a qualitative case study. It analyses the dualistic relation between ostensive and performative aspects of supply chain strategy, reveals how accounting numbers act as an obligatory passage point within this dualism, and makes a contribution to the ANT debate around the issue of whether and how a dualism between ostensive and performative aspects exists. The final essay reports on another case analysis of institutionalizing a heterarchical form of management accounting: a distributed form of intelligence that penetrates through lateral accountable relations. The analysis reveals a new form of management accounting characterised by ambiguity; it emphasizes the possibilities of compromises and negotiations, and it thus contributes to knowledge by combining an aspect of ANT with heterarchical tendencies in the world of contemporary organizations. Finally, the thesis concludes that it is the supply chain that organises today’s neoliberal capitalism; and it is management accounting that unites both human and non-human actors within such supply chains, despite that form of management accounting being ambiguous. The thesis comprises the introduction, these four essays, and the conclusion.

The development of the accounting professional in a postcolonial context: evidence from Sierra Leone

Despite increasing interest in the development of the accountancy profession and constitutive professional bodies in ex-colonies, little is known about the development of professional accountants as individuals. Similarly, although the continuing influence of the legacies of colonialism and imperialism on the accounting professionalisation trajectory in ex-colonies has been recognised, little attempt has been made to theorise such continuing colonial intervention as a postcolonial condition of accommodation and resistance, with implications for the development of professional accountants. This thesis fills this vacuum by employing four aspects of the critical lens of postcolonial theory – local-global nexus, psycho-existential complex, postcolonial hybridity and diaspora - to gain an insight into the development of accounting professionals in ex-colonies with specific reference to Sierra Leone. Specifically, it examines the current model of accounting professionalisation adopted in Sierra Leone and implications for the development of professional accountants in the country; investigates the historical and ideological legacies of colonialism that shaped and continue to influence the professionalisation trajectory in Sierra Leone; explores the perceptions of Sierra Leonean chartered and aspiring accountants of their professional identity in terms of their professional development within Sierra Leone; and explores the lived experiences of Sierra Leonean chartered and aspiring accountants in the diaspora and the diaspora effect on accountancy in Sierra Leone. The empirical evidence presented here emanated from two sources: a web-based survey and semi-structured interviews with Sierra Leonean chartered and aspiring accountants both within and outside the country at the time of the study. The model for developing professional accountants in Sierra Leone comprises a partnership between the local professional body, ICASL, and the British-based global body, the ACCA. A postcolonial analysis of the empirical evidence reveals that an unintended consequence of this model is that the local is co-opted within the global while the global becomes increasingly localised. The analysis also shows that the presence of a perceived global body ‘inferiorises’ the local body to the point of undesirability among local chartered and aspiring accountants. Thus the partnership has to date done little by way of developing ICASL’s capacity to ensure the development of a localised profession and professionals. Instead, it produces, within the Sierra Leone accountancy space, professional hybrids that at once pose as global as well as local accountants. This has significant implications for the local profession because many of the hybrid professional accountants who could potentially drive the local profession forward end up in the diaspora, which leaves the local profession in a weaker state. Also, given the established link between a robust accountancy profession and sustainable economic development, such professional diasporisation could negatively impact on the country’s economic development. In sum, Sierra Leone has failed to establish an accounting professionalisation model that develops professional accountants (through contextualised professional education and training) that meets the specific accounting needs of its growing economy.

Evaluating consumer price perception: a mental accounting and frame dependent perspective

In this thesis, we evaluate consumer purchase behaviour from the perspective of heuristic decision making. Heuristic decision processes are quick and easy mental shortcuts, adopted by individuals to reduce the amount of time spent in decision making. In particular, we examine those heuristics which are caused by framing – prospect theory and mental accounting, and examine these within price related decision scenarios. The impact of price framing on consumer behaviour has been studied under the broad umbrella of reference price, which suggests that decision makers use reference points as standards of comparison when making a purchase decision. We investigate four reference points - a retailer's past prices, a competitor's current prices, a competitor's past prices, and consumers' expectation of immediate future price changes, to further our understanding of the impact of price framing on mental accounting, and in turn, contribute to the growing body of reference price literature in Marketing research. We carry out experiments in which levels of price frame and monetary outcomes are manipulated in repeated measures analysis of variance (ANOVA). Our results show that where these reference points are clearly specified in decision problems, price framing significantly affects consumers' perceptions of monetary gains derived through discounts, and leads to reversals in consumer preferences. We also found that monetary losses were not sensitive to price frame manipulations.

The background impact in HEI math lectures: an experience in math in the 1st year of Accounting and Management Degree

It is a fact, and far from being a new one, that students have been entering Higher Education courses with many different backgrounds in terms of secondary school programs they attended. The impact of these basic skills is a general and worldwide challenge, fundamentally when facing some specific “constructive” subjects like foreign languages and Mathematics. Working with students with an extensive variety of Math qualifications is an outrageous challenge when they enter an advanced Math course, leading to an almost generalized expectations’ failure - from students enrolled in course and from their teachers, who feel powerless in trying to monitor knowledge construction from completely different “starting points”. If teachers’ "haste" is average, more than half of the students do not “go along” and give up, even before experiencing any kind of evaluation procedure. On the contrary, if the “speed” is too low, others are discouraged (feeling not progressing at all) and the teacher runs the risk of not meeting the minimum objectives (general and specific) of its course, which may have a negative impact on students’ future training development. Failure in Mathematics, despite being a recurrent and global issue, does not have any “magical solution”, however, in general, teachers in this area seem untiring, searching, investigating, trying and implementing new and old “recipes” to tackle and demystify this subject. In this article we describe a project developed in a Math course, with the first year students from an Accounting and Management bachelor degree, and its outcomes since it was brought to practice, revealing its impact in students’ success, from approval to dropout rates, in this course. We will shortly describe students’ differentiated Math backgrounds, their results in a pre-assessment analysis and how we try to deal with these differences and level them up, having in mind the same “finish line”. One should never forget that all these students where officially accepted in higher education institutions, so they are ones’ reality, the reality of institutions whose name one should value and strive to defend.

Qualification zoo-sanitaire du naissain de captage 2013 de l'huître creuse Crassostrea gigas (QUALIF) - Détection précoce des maladies en épreuve thermique de laboratoire

Depuis 2008, des mortalités massives d’huîtres creuses âgées de moins d’un an sont relevées sur le littoral français dès que la température de l’eau de mer atteint le seuil de 16°C. Ces mortalités de naissains sont associées à la détection du virus OsHV-1 μVar. Des travaux de qualification zoo-sanitaire menés depuis 2010 ont montré qu’un lot de naissains issus du captage naturel sur deux était infecté par le virus bien avant l’apparition des mortalités dans le milieu naturel, mais qu’a contrario les naissains d’écloserie expertisés présentaient une fréquence plus faible de portage latent. Dans ce contexte de crise zoo-sanitaire chronique, l’objectif de notre étude consistait à obtenir une information du statut zoo-sanitaire OsHV-1 μVar des populations de naissains du captage 2013 à l’échelle national. Ce travail avait pour finalité de permettre l’identification précoce des zones de captage associées à un risque de mortalité due à l’infection par OsHV-1 μVar. La méthodologie de l’épreuve thermique de laboratoire (ETL) correspond en une période de 1 mois d’isolement des naissains à évaluer en conditions contrôlées de laboratoire. Lors de cette période la température de l’eau de mer est maintenue constante à 21°C et la mortalité est relevée tous les 10 jours. La survie finale associée à des analyses qPCR permettent de qualifier le statut sanitaire en terme de portage OsHV-1 μVar de l’échantillon (statut infecté ou non infecté). Entre février et mars 2014, vingt et un échantillons de naissains âgés de 5 à 7 mois ont été échantillonnés dans six sites du littoral français (étang de Thau, bassin d’Arcachon, pertuis Charentais, baie de Bourgneuf, baie de Vilaine et rade de Brest) pour être qualifiés par ETL au site expérimental Ifremer d’Argenton. Les résultats de la campagne 2014 de qualification zoo-sanitaire confirment qu’en période hivernale, dans le milieu naturel, des naissains de captage peuvent être infectés par OsHV-1 μVar sans développement apparent de maladies ni mortalité. En revanche en ETL, ces lots de naissains infectés par OsHV-1 μVar présentent des taux de mortalité importants. Ainsi, sur les 20 échantillons de naissains de captage étudiés, onze ont révélé des maladies en ETL avec des mortalités cumulées variant de 16 % à 80 %. Ce ratio d’un échantillon sur deux de naissains infectés par OsHV-1 μVar demeure proche de celui observé de 2010 à 2013 lors des travaux précédents qui avaient permis de définir l’ETL. les six sites étudiés ont montré des résultats contrastés. En effet, les résultats se sont révélés favorables pour l’étang de Thau et la baie de Bourgneuf et défavorables dans le cas de la rade de Brest et la Baie de Vilaine. Pour ces deux derniers sites, tous les échantillons de naissains testés ont montré de fortes mortalités pendant l’ETL. Des différences s’observent également intra-site, notamment à Marennes Oléron avec 1 échantillon sur 3 infectés par OsHV-1 μVar ou dans pour Arcachon avec 3 échantillons sur 5. Dans le contexte préoccupant de l’épizootie actuelle, nos résultats confirment que certains lots de naissains de captage sont infectés par OsHV-1 μVar dès les mois de février-mars et pourrait être des acteurs actifs dans le déclenchement annuel du processus infectieux en milieu naturel quand la température de l’eau dépasse 16°C. Par ailleurs, notre étude démontre qu’il serait possible chaque année d’obtenir une qualification sanitaire précoce des zones de captage. Cela permettrait d’améliorer la gestion des risques liés aux transferts de naissains infectés par OsHV-1 μVar dans les différents bassins de production.

Qualification zoo-sanitaire du naissain de captage 2014 de l'huître creuse Crassostrea gigas (QUALIF) - Détection précoce des maladies en épreuve thermique de laboratoire

Depuis 2008, des mortalités massives d’huîtres creuses âgées de moins d’un an sont relevées sur le littoral français dès que la température de l’eau de mer atteint le seuil de 16°C. Ces mortalités de naissains sont associées à la détection du virus OsHV-1 μVar. Depuis 2010, des travaux de qualification zoo-sanitaire ont montré qu’environ un lot de naissains de captage sur deux était infecté par le virus avant l’apparition des mortalités dans le milieu naturel. En 2014, dans le cadre de la première action QUALIF, les résultats de la qualification zoo-sanitaire des naissains du captage de l’année 2013 à l’échelle nationale ont mis en évidence le caractère infectieux des maladies développées par ces naissains porteurs latents d’OsHV-1 μVar. L’objectif 2015 du second volet QUALIF consistait à reproduire le travail de qualification zoo-sanitaire OsHV-1 μVar pour les naissains du captage de l’année 2014. Les résultats (2014 et 2015) permettront d’aborder la variation interannuelle du statut zoo-sanitaire des naissains pour chacun des sites étudiés. La méthodologie de l’épreuve de qualification zoo-sanitaire consiste en une période de 1 mois d’isolement des naissains en conditions contrôlées de laboratoire. Lors de cette épreuve, la température de l’eau de mer est maintenue constante à 21°C et la mortalité est relevée tous les 10 jours. La survie finale et les analyses qPCR permettent de qualifier le statut sanitaire en terme de portage OsHV-1 μVar de l’échantillon (infecté ou non infecté). De début janvier à fin mars 2015, 39 échantillons de naissains âgés de 5 à 7 mois ont été prélevés dans 6 sites du littoral français (étang de Thau, bassin d’Arcachon, bassin de Marennes Oléron, baie de Bourgneuf, embouchure de La Vilaine et rade de Brest) pour être testés en épreuve thermique de laboratoire (ETL) dans l’outil expérimental Ifremer à Argenton. Les résultats montrent que 25 des 39 (soit 64 %) lots de naissains de captage testés ont développé des maladies en ETL associés à des mortalités cumulées variant de 6 à 72 %. Cette valeur de 64 % de lots détectés est plus élevée que celle précédemment observée en 2014 (55 %). Les résultats de cette seconde campagne de qualification zoo-sanitaire sont favorables pour les naissains de l’étang de Thau (absence de mortalité), moins favorables pour ceux d’Arcachon, Marennes Oléron, et ceux de la baie de Bourgneuf (réponses contrastées en terme de mortalité intra-site) et très défavorables pour les naissains de La Vilaine et de la rade de Brest (mortalités observées sur tous les échantillons testés). La principale conclusion de cette seconde étude de qualification zoo-sanitaire est identique à celle de 2014, à savoir qu’il est existe dans le milieu naturel en période hivernale des lots de naissains de captage infectés par OsHV-1 μVar sans développement apparent des maladies. Ces lots de naissains porteurs latents d’OsHV-1 μVar sont détectables en ETL et la présence d’OsHV-1 μVar peut alors être confirmée par qPCR. Dans le contexte actuel d’épizooties chroniques, nos résultats confirment à nouveau qu’il est possible d’identifier précocement les lots de naissains infectés ou non par OsHV-1 μVar. Ces animaux infectés sont un réservoir du virus en période hivernale. Dès que la température de l’eau de mer franchit le seuil de 16°C, ils participeront à la réémergence des maladies en milieu naturel. Par ailleurs, cette seconde étude de qualification zoo-sanitaire confirme la possibilité d’apprécier le risque sanitaire pour chaque zone de captage en fonction de la détection précoce des lots de naissains infectés par OsHV-1 μVar.

Qualification des données acquises par la station de mesure MOLIT en baie de Vilaine entre mars et octobre 2015

Ce rapport présente les éléments qui ont conduit à la qualification des données acquises en 2015 par la station de mesure haute fréquence MOLIT (Mer Ouverte Littoral). La bouée MOLIT est déployée depuis 2008 en baie de Vilaine, une des zones de la côte atlantique les plus menacées par l’eutrophisation. Cette bouée instrumentée constitue un des systèmes de mesure du réseau de mesure haute fréquence Ifremer HOSEA (High frequency Observation network for the environment in coastal SEAs). Cette station est équipée d’une sonde multiparamètre qui mesure les paramètres température, salinité, oxygène dissous, turbidité et fluorescence. Les mesures sont effectuées à deux niveaux (surface et fond) avec une fréquence d’une mesure horaire. Ce rapport synthétise les informations qui ont permis de qualifier les données sur le site des réseaux eulériens d’Ifremer (Coriolis) : contrôles in-situ, historique des opérations de maintenance, constats de vérification des sondes avant et après campagne. Les données ont été qualifiées en quatre états : 1-BON, 2-MOYEN, 3-DOUTEUX, 4-MAUVAIS.

Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education

While technology affords new opportunities and benefits for educators in their teaching practice, a significant number of faculty are resistant to adopting new technologies. Unprompted, 93% of faculty interviewed in the Australian study to be discussed in this paper pointed to accounting educator resistance as a key barrier to technology adoption and use. Adopting the Technology Acceptance Model (TAM) as a framework, this paper argues that one of the greatest challenges facing business schools and Higher Education Institutions (HEIs) in the 21st century is not new technologies themselves, but the ability of educators to embrace educational technologies. Drawing on the qualitative data to emerge from interviews with accounting educators recognised as exemplary in their use of innovative technologies, this paper explores the reasons for lack of faculty uptake and argues for academics to become innovators rather than inhibitors. The findings offer a timely insight into a twenty-first century issue affecting HEIs and, specifically, accounting academics. While carried out in the Accounting discipline, the findings may be relatable and applicable to all disciplines. A suite of recommendations are proposed for institutions, business schools and academics to consider.

Internal control weakness and accounting conservatism in China

Purpose: The purpose of this study is to investigate the impact of internal control weaknesses on accounting conservatism in Chinese listed firms. It also investigates the relationship between the demand for external audit and accounting conservatism, and whether additional assurance of internal control reports (ICRs) can mitigate the negative impact of ICWs on accounting conservatism.

Design/methodology/approach: An empirical research approach is taken through the use of ordinary least squares (OLS) models and hand-collected internal control weakness data from ICRs released by Chinese listed firms.

Findings: The results of this paper show that the existence of ICWs has a negative effect on accounting conservatism in China. Further, the results demonstrate that both accounting-related and non-accounting-related ICWs affect accounting conservatism. The authors also find that there is a complementary relationship between accounting conservatism and the demand for additional assurance of ICRs, and additional assurance of ICRs can mitigate the negative impact of ICWs on accounting conservatism.

Practical Implications: This study provides timely evidence to Chinese regulators of the possible economic consequences of the official implementation of internal control standard in China from 2012. The findings of this paper can also benefit regulators around the world and, in particular, the regulators in emerging markets that are considering implement regulations similar to the US SOX.

Originality/value: The paper demonstrates that a wider scope of ICWs, including non-accounting-related ICWs, also has a significant impact on accounting conservatism. Therefore, this research provides a more general evidence on the relationship between internal control quality and accounting conservatism.