International standards of business conduct: framework and illustration

Purpose: – The purpose of this paper is to describe the insights and a proposal into the structure of standards of business conduct and its intended applications.

Design/methodology/approach: – The case study is based upon an inductive content analysis of corporate ethics artefacts.

Findings: – It is concluded that the standards of business conduct may be highly prescriptive in world wide corporations, but that there should be an explicit commitment to a flexible and dynamic approach to the application of standards of business conduct.

Research limitations/implications: – An examination of the actual behaviour of a corporation's operations was beyond the scope of the present research, but such a study has potential for future research. This would open up the wider question of how corporations can minimise the gap between corporate intentions and actual outcomes in business operations across national and cultural boundaries.

Practical implications: – These diverse national and cultural contexts that world wide corporations encounter must be taken into consideration in the content of their standards of business conduct.

Originality/value: – The authors emphasise the concern of recognising that the contexts surrounding standards of business conduct are dynamic. Corporate codes of ethics should be regarded as dynamic artefacts. A framework of application is proposed.

The curious case of the Occidental and Regal : the evolution of solvency and disclosure standards in the Australian life insurance industry

In 1990, the Australian life insurance industry was rocked by a scandal that threatened to destabilize consumer confidence in the ability of insurance providers to meet policyholder liabilities. The incident highlighted the nature of the agency problems that arise when conditions of asymmetric information exist. It revealed systemic weaknesses in accounting, solvency and disclosure standards as they applied to life insurers. This article uses an evolutionary concept of agency to analyse government and industry responses to this event. It is argued that initial adaptive responses stabilized the industry and averted a more serious crisis. Longer term innovative responses led to the introduction of a new and more rigorous approach to reporting and solvency standards, which has improved information flows and agency outcomes.

Perceptions of e-commerce as an academic discipline in Australian universities

This paper presents findings from a study on perceptions of e-commerce as an academic discipline in Australian universities. The study examined Australian universities' perceptions on whether e-commerce should be regarded as a business-oriented discipline or a technology-oriented discipline and further whether e-commerce should be considered as a distinctive discipline. Data was collected from official websites of all Australian universities and was categorized in accordance to award titles, host faculty and program structures. Findings showed that most Australian universities perceived e-commerce as a business-oriented discipline. However, there was no consensus on whether e-commerce should be considered as a distinctive discipline.

Internationalising auditing standards : stakeholder views on Australia's strategic directions

Purpose: – The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic directions frameworks of the AUASB.

Design/methodology/approach: – A content analysis of the submissions to the SDP is conducted to identify the extent of support, and arguments for and against the proposed strategic directions. This study attempts to find a link, if any, between the proposed strategic directions, the views expressed by the stakeholders, and the final set of strategic directions issued by Australia's Financial Reporting Council.

Findings: – Overall, the final set of strategic directions released in April 2005 are consistent with the views expressed in the submissions, which support minimal divergence from International Standards on Auditing (ISAs) and using the ISAs as the base for developing Australian auditing standards. Major changes from the SDP include a requirement for the AUASB to undertake research and monitor auditing standards issued by national standard setters. However, the AUASB is no longer obliged to contribute to the international standard arena and need only have regard to any program initiated by the International Auditing and Assurance Standards Board.

Research limitations/implications: – The findings of this study provide an insight into the future of Australia's role in the international arena and increase awareness of stakeholders' views on the international harmonisation of auditing standards.

Originality/value: – While there have been several studies examining the international harmonisation of accounting standards, there is comparatively little research on the international harmonisation of auditing standards. This paper attempts to address this void, in part, and contribute to the literature on the convergence of auditing standards with ISAs.

How prepared was Australia for international financial reporting standards? The case of listed firms

We measure the preparedness of listed firms for international financial reporting standards (IFRS) by changes in explanations from Australian GAAP to IFRS between the half-year and annual accounts. About one-third of sample firms changed their explanations for earnings, cashflows or equity by averages of about −7%, 67% and 3% respectively. Most changes are less than 5% for earnings and equity, and tax is the item most commonly revised. More profitable firms and firms with more reconciling items are most likely to change an explanation. In a telephone survey of chief financial officers, 70% revealed that the change followed an incorrect application of an accounting rule in the half-year accounts.

Online students : relationships between participation, demographics and academic performance

Using information technology to support teaching and learning is becoming ubiquitous in tertiary education. However, how students participate and perform when a major component of the learning experience is conducted via an online learning environment is still an open question. The objective of this study was to investigate whether any relationships existed between the participation, demographics and academic performance of students in an information technology course that was taught wholly online. Tracking data generated by the online learning environment was collected throughout the semester. Through a detailed analysis of this tracking data it was found that a relationship existed between students' participation in the online learning environment and their performance, as measured by final results in the course. Relationships also existed between gender, nationality, participation and performance. However, there was no relationship between age and performance and participation. These findings suggest that when designing online learning for a diverse population, student demographics should be taken into account to maximise the benefits of the learning experience. The results also suggest that the tracking data can be used as an early indicator of students who are likely to fail the course since lack of participation early in the semester is indicative of lower outcomes in the course. Being able to identify such students allows staff to take remedial action proactively rather than reactively in the latter part of the semester.

Anticipating policy and logics of practice : Australian institutional and academic responses to the globalising "quality research" agenda

Research assessment is now an international trend. This article mobilises a critical policy sociology informed by Bourdieu to unpack the differential effects of research policy shifts in Australia on universities, academics and the field of educational research. It argues in anticipating policy moves - from surveying the logics of practice that have emerged elsewhere from research assessment - that institutional, individual and field responses, while specific to the Australian policy context and mix, have assumed a logic of practice counter productive to "quality" research, education as a field, and equity.

From 'ECR' to 'strategic academic' : reconstucting personal narrative as institutional text

In response to a report that universities focused more on research performance than teaching performance, the Australian government in 2003 introduced a number of policy initiatives including the Learning and Teaching Performance Fund. To establish their eligibility to bid for allocations from this fund, many universities introduced teacher training programs as an integral part of their probation and promotion practices for new academic staff.

As an 'Early Career Researcher' I am currently participating in such a program, in which I must familiarise myself with institutional policies on governance, compliance, and strategic direction, and develop a career plan to position myself to achieve my personal career goals while advancing the organisational and strategic goals of my institution.

This paper uses an institutional ethnographic analysis of my experience to explicate the processes by which an Early Career Researcher actively participates in developing new ways of knowing that construct how I think, talk and write about myself, my goals and my professional work. I argue that developing the required career plan involves producing a text based account that renders selected parts of my work and professional identity visible in terms that are ultimately determined by government policy on higher education.

Academic staff take the lead : experimenting with social software at Deakin University

This paper reports on a two staged staff development exercise to help new academic staff to integrate Web 2.0 technologies including web-based communication and some digital technologies into their curricula. It involved professional development for the teaching staff in the first stage followed by these teachers providing professional development for the course participants. The teachers engaged in a blended community of inquiry with face-to-face sessions and online work while the professional development for the course participants included technical support, training and a peer group environment with formal allocation of time for the course, finally leading to an institutionally recognised qualification. Evaluations conducted through focus group interviews revealed that collegial networks and time were important for effective professional development. The paper reflects on the successes and limitations of the model and its potential for further development. It also highlights the importance of providing professional development in a safe environment for academics to adopt technologies for teaching and learning.

Bridging thought worlds of an academic CoP and IT support

This paper reports a case study of a Community of Practice (CoP) of tertiary educators in information technology (IT), who seek ways to obtain adequate IT support to match their particular work environment. A facilitated workshop sought to bring members of the CoP and a key representative of the central IT department together with the aim of creating common ground for improved communication and collaboration. Subsequent individual interviews explored perceptions, boundaries and potential boundary spanning opportunities. While literature argues that shared domain knowledge and associated language should alleviate boundary issues, we found that in some circumstances it might intensify them.

Cultural factors behind the growth of e-learning in Malaysia Academic guanxi

This paper aims to discover and examine ways in which cultural factors shape the adoption and use of information technology for online teaching. This research focuses on influential early adopters in the tertiary education sector in Malaysia who have become change-agents by inspiring small networks of their peers. The study examines the concept of guanxi to understand the operation of trust and inspiration in networking and teamwork in the Asian academic environment. This study points to the importance of developing guanxi, through the middle-down nurturing of peer networks, in developing a rich and rewarding environment for the development of online teaching.

Development of a professional practice audit questionnaire for mental health nursing in Aotearoa/New Zealand

This paper reports the three-stage development of a professional practice audit questionnaire for mental health nursing in Aotearoa/New Zealand. In Study 1, clinical indicator statements (n = 99) generated from focus group data, which were considered to be unobservable in the nursing documentation in consumer case notes, were included in a three-round Delphi process. Consensus of ratings occurred for the mental health nurse and academic participants (n = 7) on 83 clinical indicator statements. In Study 2, the clinical indicator statements (n = 67) that met importance and consensus criteria were incorporated into a questionnaire, which was piloted at a New Zealand mental health service. The questionnaire was then modified for use in a national field study. In Study 3, the national field study, registered mental health nurses (n = 422) from 11 New Zealand District Health Board mental health services completed the questionnaire. Five categories of nursing practice were identified: professional and evidence-based practice; consumer focus and reflective practice; professional development and integration; ethically and legally safe practice; and culturally safe practice. Analyses revealed little difference in the perceptions of nurses from different backgrounds regarding the regularity of the nursing practices. Further research is needed to calibrate the scores on each clinical indicator statement with behaviour in clinical practice.