Editorial : advancing innovation in accounting research

We live in uncertain times. The sub-prime crisis that commenced in the U.S. in 2007, the global economic crisis that followed, and the recent sovereign debt crisis in various European countries have led to ongoing instability in global financial markets that continues to receive daily media attention. These uncertain times create enormous opportunities for researchers across many disciplines to research capital markets and business practices. From an accounting perspective, accounting regulators have been active in developing new standards to address risk management issues arising from the crises and have continued to develop and refine financial reporting standards. With the adoption of, or transition to international financial reporting standards (IFRS) in many countries, the globalisation of financial reporting standards is close to becoming a reality. However, doubts still remain about whether the IFRS will lead to any real long-term improvement in financial reporting and transparency (see Sunder, 2011)...

Editorial : Federal developments

On 10 May 2011, Federal Treasurer Wayne Swan MP delivered the Federal Budget for the 2011–2012 financial year. The Budget contains a number of new initiatives, financial redistributions and reductions that relate to Australia's current regulatory framework governing the environment, climate change and renewable energy. These are set out below...

Editorial: Federal developments

On 24 February 2011 the Multi-Party Climate Change Committee released the broad architecture for a carbon pricing scheme, which is scheduled to commence on 1 July 2012. The proposed mechanism has been agreed by the members of the Multi-Party Climate Change Committee representing the Government and the Australian Greens. Independents Mr Windsor and Mr Oakeshott agreed to the release of the proposal to enable consideration of it, but have not commented on its contents.

Children as experts in their lives : child inclusive research [Editorial Introduction]

The focus of this special volume of CSI on research with and by children reflects a major paradigm shift in child research - a shift from a focus on the child as object of to a focus on the child as subject (and actor) in research (see Mason and Hood 2010). In his lead article in the first issue of this journal (2008), Asher Ben-Arieh highlighted the way in which the child indicators movement reflects this paradigm shift, outlining the way in which new directions in measuring and monitoring child well-being were leading to new roles for children in this process. He noted the importance of including children’s own perspectives on their well-being and argued that ‘incorporating children’s subjective perceptions is both a pre-requisite and a consequence of the changes historically in the measuring and monitoring of child well-being’ (p.13). This special issue again takes up this agenda of the child as subject in research...

QEPR Editorial Vol 17 Issue 78

Welcome to another issue of the Queensland Environmental Practice Reporter. This issue begins with a paper by QUT masters student, Jenny Kortlaender, which considers the effectiveness of the United Nations Convention on Biological Diversity in addressing global biodiversity decline. This is followed by a paper by Fiona Leddy which critically analyses international shipping in Australian waters and the approach taken by Australia laws in addressing the risks posed by ship-based oil pollution. The third paper in this issue is by Adjunct Professor Hugh Lavery, Gina Lee and Carolyn S. Sandercoe. This paper considers the ecological principles to be followed in the sustainable design of large-scale marina developments. This paper highlights the differences between the practice of landscape ecology and the design of ecological landscapes...

QEPR Editorial Vol 17 Issue 79

This issue presents the final paper in the series of publications authored by Associate Professor Hugh Lavery in relation to environmental management and sustainability in Queensland. In this issue, Associate Professor Lavery addresses the broader question of regulatory compliance and its role in achieving environmental sustainability in the context of large coastal developments in Queensland...

Streets apart genres of editorial photographs and patterns of photographic practice

My doctoral research contributes to visual scholarship by investigating and defining representational strategies of three photographic genres – press photography, photojournalism, and documentary photography – using an ‘action genre’ approach (Lemke, 1995: 32). That is, rather than taking final photographic forms as being definitive of genre, I identify patterns of ‘activity types’ involved in the production of editorial photography to define genre (1995: 32). While much has been written on editorial photography, there is no organised body of scholarship that distinguishes between these three very different modes of photographic practice. I use a major documentary project to exemplify and analyse the impact of these genres on my own photographic practice, and to explore the production of meaning within the framework of these professional genres. I triangulate the theoretical framework through the use of interviews with established Australian professionals.

Accounting Research Journal Editorial : "ARJ – The First 25 Years"

In this 25th year of publication of the Accounting Research Journal we pay tribute to the efforts of the dedicated Editors who have successfully guided and developed the journal since its inception in 1988. After the rapid growth in accounting and finance research in the 1970s and 1980s the absence of outlets in Asia-Pacific region to publish novel, timely and applied research became increasingly apparent. In response to this gap, ARJ’s first volume was published in 1988 by the School of Accountancy at the Queensland Institute of Technology (QIT), which became the Queensland University of Technology (QUT) in the following year. The founding Editor was Myles McGregor-Lowndes and his editorship continued for three years until Scott Holmes took over as Editor in 1991. In 1992, Robert Faff joined Scott Holmes as Joint Editor, and their joint editorship continued for six years until Robert Faff took the reins as Editor in 1998. At that time Scott remained as Associate Editor and the editorial team was joined by Roger Willett as Consulting Editor and Chris Lambert as Associate Editor. This arrangement continued until 2002 when Tim Brailsford was newly appointed as Managing Editor. The editorship returned to QUT in 2008 and was taken on by Chris Ryan with our support as Co-editors. Since 2011 we have been the Joint Editors. Table 1 lists the individuals who have been involved in editing ARJ over the 25-year period and their roles...

Editorial : promoting integrated development for smart and sustainable built environment

Purpose – This purpose of this paper is to introduce the new Smart and Sustainable Built Environment (SASBE) journal to readers by discussing the background and underlying principles of its establishment, the editorial visions, and the range of papers selected in this first issue. It will encourage readers and potential authors to consider the need for integrated approaches to sustainability problems, to take on emerging challenges in the built environment and to join the SASBE journal in finding and promoting optimum solutions. Design/methodology/approach – This paper explores the evolving nature of sustainability, the recent trends of sustainability endeavours in built environment and the current knowledge gaps. The need to bridge these gaps is then discussed in the context of suggested remedies and justifications. This leads to the development of a smart and sustainable built environment as a R&D philosophy for world researchers as part of their interactions with professional bodies and agencies such as CIB, UNEP and iiSBE, and the establishment of the SASBE journal. Findings – Sustainable development in the built environment requires holistic thinking and decision making and innovative solutions that enhance sustainability and result in mutually beneficial outcomes for all stakeholders. A dedicated forum, through the journal of SASBE, is much needed for the exploration, discussion, debate, and promotion of these integrated approaches. Originality/value – Through presenting an overview of the current issues and identifying gaps in the understanding and pursuit of sustainability in the built environment, this paper suggests potential areas for future research and practice as well as possible topics for authors to make new contributions.

Editorial photographs and patterns of practice

This paper proposes a new theoretical method to analyse patterns of photographic practice of editorial photography– using an ‘action genre’ approach (Lemke, 1995: 32). That is, rather than taking final photographic forms as being definitive of genre, this new method identifies patterns of ‘activity types’ involved in the production of editorial photography to be identified (1995: 32). While there has been much written on editorial photography, there is no organised body of scholarship that distinguishes between different modes of presenting patterns of photographic practice. Claims about the degree of influence of visual images and their ability to drive public opinion have not sufficiently considered the full impact of photographic production processes. Although patterns of activity in the image-making process are not directly evident in the published photograph, the process does impact upon the resulting meanings made.

Editorial

On a balmy summer morning a small group of us gathered for breakfast at the China National Convention Centre in Beijing during the 2010 ISME World Conference. As the cafe started to fill up with delegates from around the globe, we sat intently discussing our grand plan. Quite simply, we wanted to develop a network of community music practitioners and scholars in the Asia Pacific region. Inspired by the Community Music Activity (CMA) Commission we had just attended in Hangzhou the week before, we felt a pressing need to keep the seminar’s momentum going. During the seminar we had heard many stories and examples of musical practices, community contexts, pedagogical approaches and research ethics; however, set against the backdrop of this Chinese context, these familiar topics seemed to take on a new meaning (see Bartleet 2011). As we experienced the local culture and interacted with some of our Chinese colleagues, we were reminded that the concept of community is always contextual, contingent and contested(see Elliott et al. 2008: 3). We were also reminded that notions of what community music is and its social and educational functions are always fluid and varied depending on where you are in the world. After the seminar, our sense was that there are new voices and ideas relating to community music coming from this region that need to be heard. We hoped that this network would serve as a vehicle for activating relationships between these practitioners and scholars, as well as a channel for developing cross cultural partnerships, and disseminating research about community music in this region. On the surface this goal seemed quite straightforward...