Sunday 15 July |
| 10:00 am onwards | Registration |
| 12:00 pm | Light Lunch (Level 4, Dining Room) |
| 1:00 pm | Conference Opening (Rennie Lecture Theatre) |
| 1:15 pm | Plenary
|
| Future Directions in Qualitative Methodology Application
Professor Richard Laughlin
Kings College University of London
Professor Sue Llewellyn
University of Edinburgh |
| 2:15 pm | Main Paper Parallel Sessions |
| Theory and Methodology
(North Dining Room)
Chair: Margaret Lightbody |
| A Wittgensteinian Perspective on the Classical Tradition and Current Debates in the Political Economy of Accumulation: Classical in the Long-Run Keynesian in the "Short-Run", and Schumpeterian "In-Between"? - James Juniper
Commentator: Tony Tinker |
| Accounting and Shamanism - Sara Reiter
Commentator: Kala Saravanamuthu
|
| Beyond Disciplinary and Linguistic Boundaries: The Foucauldian Turn in Accounting Research - Richard Baker, Yves Gendron
Commentator: Philip Ritson |
| Environment
(Little Theatre)
Chair: Craig Deegan |
| Environmental Disclosures in the Annual Report: Extending the Applicability and Predictive Power of Legitimacy Theory - Gary O'Donovan
Commentator: Gordon Boyce
|
| Environmental disclosure by Australian Companies: What is Happening Outside the Annual Report? - Carol Tilt
Commentator: Nola Buhr |
| Determinants of Environmental Report Publication in Japanese Companies - Katsuhiko Kokubu
Commentator: David Collison |
| Professions
(WP Rogers Room)
Chair: Paul Williams
|
| Class Reproduction in Professional Recruitment: Examining the Accounting Profession - Kerry Jacobs
Commentator: Clive Morley |
| Apartheid's Influence on the South African Accounting Profession - Aletta Boshoff, Annalien Carstens
Commentator: Alan Lowe |
| 'Visioning' a Professional future: Proactive Jurisdictional Management by Accounting Organisations in the USA - Timothy Fogarty
Commentator: Ross Stewart |
| Social and Environmental
(Margaret Murray Room)
Chair: Reg Mathews |
| Reclaiming the Public Sphere: Problems and Prospects for Corporate Social and Environmental Accounting - Glen Lehman
Commentator: Rob Gray |
| Conceptions of Corporate Social Responsibility: the Nature of Managerial Capture - Brendan O'Dwyer
Commentator: Tony McMurtrie |
| Internal Social Performance Monitors - Gweneth Norris
Commentator: Brendan O'Dwyer |
| Public Sector
(Cinema)
Chair: Patricia Stanton |
| Control and Legitimation in Government accountability Processes: The Private Finance Initiative in the UK - Jane Broadbent, Richard Laughlin
Commentator: Stewart Lawrence |
| The Emergence of the Public Sector Expectations Gap - Judy Nagy
Commentator: Vaughan Radcliffe |
| Local Government annual reports: Australian Empirical Evidence on Recipients - Janet Mack, Christine Ryan, Keitha Dunstan
Commentator: Patricia Stanton |
| 3:45 pm | Coffee Break (Games Room, Level 5) |
| 4:15 pm | Forum Paper Parallel Sessions |
| Methodology
(North Dining Room)
Chair: Sue Llewellyn |
| Methodology Choices and the Construction of Facts: Some Implications from the Sociology of Scientific Knowledge - Alan Lowe |
| The Genealogy of Methodology & the Methodology of Genealogy: Putting Accounting into Crisis - Ken McPhail |
| Longitudinal Engagements, Complex Organisations, Methodological and Epistemological Implications - Robert Greenhalgh, Ian Thomson |
| Profession
(Little Theatre)
Chair: Sara Reiter |
| Why Can't Things Just Stay the Same? An Assessment of Recent Structural Changes in the Accounting Profession - Timothy Fogarty |
| Gender Differences in Career attitudes of Accountants and their Impact on Career Progression - Clive Morley, Sheila Bellamy, Margaret Jackson, Marcia O'Neill |
| Ex-accountants: The Triumph of Intrinsic Interest - Mary Zajkowski |
| Management Accounting
(WP Rogers Room)
Chair: Gweneth Norris |
| Superior-Subordinate Relationship, Budgetary Participation and Managerial Performance in Large Hotels: an Empirical Investigation - Lokman Mia |
| Activity Based Costing: Success is in the Eye of the Beholder - Kim Soin |
| Japanese Cost Management Meets Sri Lankan Politics: State Regulation and Management Controls in a Privatised Utility - Danture Wickramasinghe, Trevor Hopper, Chandana Rathnasiri |
| Environment
(Margaret Murray Room)
Chair: Janet Mobus |
| Fiji Accountants' Perceptions on Environmental Accounting: An Initial Study - Sumit Lodhia |
| How Green is My Investment? - An Australian Perspective - Sandra Van Der Laan |
| Public Sector
(Cinema)
Chair: Vaughan Radcliffe |
| Public Sector Accrual Accounting: Who Made The Emperor's Clothes? - Mark Christensen |
| Survival - Management's response to Change in a Public Sector Authority - Bruce Gurd |
| Research Opportunities Emanating from the Inquiry Process Conducted by the Parliament of Victoria into Environmental Accounting and Reporting - Jeffrey Faux |
| 5:15 pm | Woodside Cheesewrights Cheese Tasting sponsored by McGraw Hill Australia (Equinox Cafe, Level 4) |
| 6:15 pm | End of day's sessions. Evening Free |
| |
Monday 16 July |
| 8:30 am | Main Paper Parallel Sessions |
| Social and Environmental
(North Dining Room)
Chair: Lisa Powell |
| One Way Forward: Non-Traditional Accounting Disclosures in the 21st Century - M.R. Matthews, M.A. Reynolds
Commentator: David Gadenne |
|
Developing a Socioeconomic Model and Framework for Investigating Economic Performance - Nicholas Mangos, Peter OBrien
Commentator: Markus Milne |
| Public Sector
(Little Theatre)
Chair: Richard Laughlin |
| Commercialisation of Public Sector Accounting and Public Accountability - Ram Karan
Commentator: June Pallot |
| Accountability through Annual Reporting by New Zealand Electricity Retail and Distribution Companies - Jill Hooks, David Coy, Howard Davey
Commentator: Andrea Kelly |
| Emasculating accountability in the Name of Competition: Reform of State Audit in Victoria - Linda English, James Guthrie
Commentator: Judy Nagy |
| Gender
(WP Rogers Room)
Chair: Mary Kaidonis |
| Racialized Gendering of the Accountancy Profession: Towards an Understanding of Chinese Women's Experiences in Accountancy in New Zealand - Soon Nam Kim
Commentator: Christine Cooper |
| The Interface of Accounting and Gender in Specialist Accounting History Journals in the English Language - Garry Carnegie, Cheryl McWatters, Brad Potter
Commentator: Diane Roberts |
| The Impact of Colonialism and Post-Colonialism on Maori Women's Experiences of Accountancy - Patty McNicholas, Maria Humphries, Sonja Gallhofer
Commentator: Susan Greer |
| History
(Margaret Murray Room)
Chair: Christopher Napier |
| Tyler's Legacy in International Accounting Research - Rachel Baskerville
Commentator: Chung Lai Hong |
| Social Constructionism in Three Accounting Journals: 1977-1998- Philip Ritson
Commentator: Christopher Napier |
| The Historical Role of Accountants & Engineers as CEOs and Board Members in an Australian Conglomerate: An analysis using a Weberian Perspective - Les Hardy
Commentator: Paul Williams |
| Accountability
(Cinema)
Chair: James Guthrie |
| (Non)Accounting for Management Reflexivity - Kala Saravanamuthu, Tony Tinker
Commentator: Jesse Dillard |
| Corporate Financial Reporting and Accountability - Developments and Implications for Singapore Listed Companies - Raymond Leong
Commentator: Allan Barton |
| No Accounting for Risk - Penny Ciancanelli, Andrea Coulson, Ian Thomson
Commentator: Barbara Merino |
| 10:00 am | Plenary (Rennie Lecture Theatre) |
| Linking Accounting to Policy Issues of International ConcernProfessor Rob GrayGlasgow UniversityProfessor Tony TinkerCity University of New York |
| 11:00 am | Coffee Break (Games Room, Level 5) |
| 11:30 am | Forum Paper Parallel Sessions |
| Accountability
(North Dining Room)
Chair: Kerry Jacobs |
| Creating Trust and Loyalty or Distrust and Infidelity: Accounting in a UK Business Group 1870-1920 - Ross Stewart |
| Rorting and Reporting: Aboriginal Organisations and the Question of Accountability- Michele Ivanitz |
| Accountability in Agricultural Co-operatives: Issues for Governing Boards - Karen Van Peursem, Stuart Locke, Kevin Old |
| Managerial
(Little Theatre)
Chair: Philip Ritson |
| Management Accounting and Control System Changes in a Public Sector Context: A Case Study - Umesh Sharma |
| Orphan Knowledge Potential: Current Australasian Practice in the Management of Intellectual Capital - Ian Caddy, James Guthrie, Richard Petty |
| Corporate Governance Issues in Sport - Julie Foreman |
| The Story in Research
(WP Rogers Room)
Chair: Lee Parker |
| The Eternal Quest: A Story of Numbers - Steve Evans |
| Past Postmodernism: Interviews, Accounts and the Production of Research Stories - Alan Lowe |
| Readings - Michael Meehan, Ioana Petrescu |
| Learning
(Margaret Murray Room)
Chair: Linda English |
| Apartheid's Influence on South African Accounting Education - Aletta Boshoff, Annalien Carstens |
| Does Action Learning Lead to organizational Growth? - Ivo De Loo |
| Student Learning Approaches to Understanding Financial Statements - Irene Tempone |
| Evolution, Contingency and Governance
(Cinema)
Chair: Cheryl McWatters |
| Accounting as the Meta-Technology: The Governance of Science- Rebecca Boden |
| Does Darwin belong in Business? The Danger and Comfort of Evolutionary Metaphor - R.F. Baskerville, W. O'Grady |
| Gender's and Moral Reasonsing's Impact on Contingency Disclosure - Diane Roberts, John Koeplin |
| Social and Ethical Responsibility
(Canon Poole Room)
Chair: Tony McMurtrie |
| A Critique of Reporting on Ethical Issues: The Case of ICI - Carol Adams
Social Responsibility Initiatives - the Risks of Reporting - Lance Moir |
| Towards Universally Acceptable Corporate Social Responsibilities Through Internet Stakeholder Disclosure - Mark Bennett, Jeffrey Unerman |
| 12:30 pm | Lunch (Level 4 Dining Room) |
| 1:30 pm | Main Paper Parallel Sessions |
| Management Accounting
(North Dining Room)
Chair: Christine Ryan |
| Complementarity and contrast from different theoretical perspectives: a case study of organisational change in a public sector utility - Bruce Gurd
Commentator: Lokman Mia |
| The Role of Management in Knowledge Transfer - Chung Lai Hong
Commentator: Ian Caddy |
| TQM Implementation: A Case Study of MQT (Management's Questionable Technology) - Beverley Lord, Stewart Lawrence
Commentator: Zahirul Hoque |
| Education, Enterprise Bargaining And Harmonisation
(Little Theatre)
Chair: Clive Morley |
| The Politics of the New Courseware: Resisting the Real Subsumption of Asynchronous Educational Technology - Tony Tinker, Barbara Feknous
Commentator: Kate Harris |
| Disappearance of an Allegory: The Roles of Accounting in the Enterprise Bargaining Process of a University - Monir Mir
Commentator: Bruce Gurd |
| Cultural and Environmental Consequences of Globalisation and International Accounting Harmonisation Processes - Glen Lehman
Commentator: Carlos Larrinaga |
| Not-for-Profits and Ethics
(WP Rogers Room)
Chair: Christine Cooper |
| Accounting and Accountants in Church Organisations: A Critical Reflection - Margaret Lightbody
Commentator: Sue Llewellyn |
| What the Big Picture Misses: How New Accounting Practices were Institutionalised in an Australian Religious/Charitable Organisation- Helen Irvine
Commentator: Margaret Lightbody |
| Accounting: A Moral Discipline? - Alan Mayper, William Hoops, Robert Pavur, Barbara Merino
Commentator: Ken McPhail |
| Regulation
(Margaret Murray Room)
Chair: Allan Barton |
| Does the "New" Economy Require New Accounting?: An Examination of Accounting for Internet Activities - Richard Baker
Commentator: Steve Filling |
| Organizational Resistance to Change: the FASB and Environmental Accounting - Janet Mobus
Commentator: Roger Burritt |
| Insolvent Abuse: Regulating the Insolvency Industry - Jim Cousins, Austin Mitchell, Prem Sikka, Christine Cooper, Pat Arnold
Commentator: James Guthrie |
| Social and Environmental
(Cinema)
Chair: Katsuhiko Kokubu |
| Why Does the Talk of Positive Environmental Values Not Match the Walk of Environmental Accountability in Shanghai? - Anna Rowe, Walter Wehrmeyer
Commentator: Kathleen Gibson |
| An Investigation of the Introduction of Mandatory Environmental Reporting in Australia - Geoffrey Frost
Commentator: Carol Tilt |
| Do Financial Markets Care about Social and Environmental Disclosure? Further evidence and exploration from the UK - Alan Murray, Donald Sinclair, David Power, Rob Gray
Commentator: Craig Deegan |
| 3:00 pm | Coffee Break (Games Room, Level 5) |
| 3:30 pm | Main Paper Parallel Sessions |
| Public Sector
(North Dining Room)
Chair: June Pallott |
| Accountability in the New Zealand Electricity Industry: Stakeholder and Preparer Feedback - Jill Hooks
Commentator: Richard Laughlin |
| Commercial-in-Confidence Outsourcing Contracts and Accountability in Public Sector Activities - Allan Barton
Commentator: Warwick Funnell |
| Performance Accountability Disclosures in Annual Reports: An Application in the New Zealand Compulsory School Sector - Stuart Tooley, James Guthrie
Commentator: Andrew Goddard |
| Communication
(Little Theatre)
Chair: Jesse Dillard |
| Rhetorical Theory and Accounting: What do Accountants Say When They Don't Use Numbers? - Steve Filling
Commentator: Penny Ciancanelli |
| Researching Corporate Annual Reports: An Analysis of Perspectives Used - Patricia Stanton, John Stanton
Commentator: Linda English |
| Audit Standard Analysis: An Illocutionary Perspective on the New Zealand Going Concern Standard- Karen Van Peursem, Joanne Lock, Neil Harnisch
Commentator: Michael Page |
| Management Accounting
(WP Rogers Room)
Chair: Stewart Lawrence |
| Contradictions Between Representation and Reality: Planning, Programming and Budgeting and the Vietnam War - Michele Chwastiak
Commentator: Beverley Lord |
| Activity Costing in Policing: Cost and Performance - Paul Collier
Commentator: Jane Baxter |
| Use and Users of Cost Accounting Data in a Government Hospital: New Public Management, Institutionalism, Power and Conflicts - Carly Webster, Zahirul Hoque
Commentator: Gweneth Norris |
| Profession
(Margaret Murray Room)
Chair: Shanta Davie |
| Known by the Company They Keep: An Investigation of Policy Preferences of Federal Legislators Supported by the United States Public Accounting Profession - Peggy Dwyer, Robin Roberts
Commentator: Mary Kaidonis |
| The Independence Wars and the System of Professions - Sara Reiter, Paul Williams
Commentator: Chris Poullaos |
| Accountancy in the Advertising Age: A Study of Profession, Image and Text - Timothy Fogarty, Vaughan Radcliffe
Commentator: Kerry Jacobs |
| Social and Environmental
(Cinema)
Chair: Kathleen Gibson |
| Accounting and the Politics of Difference: Equal Opportunities Reporting on Ethnic Minorities in the Banking and Retail Industry, 1935-1998 - Carol Adams, Ken McPhail
Commentator: Linda Lewis |
| Stakeholder Influence on Corporate Reporting: An Exploration of the Interaction Between the World Wide Fund for Nature and the Australian Minerals Industry - Craig Deegan
Commentator: Katsuhiko Kokubu |
| Social Reporting in European Health Care Organizations: An Analysis of Practice - Emidia Vagnoni
Commentator: Reggy Hooghiemstra |
| Environment
(Canon Poole Room)
Chair: Carol Tilt |
| Towards a Comprehensive Framework for Environmental Management Accounting - Links Between Business Actors and Ema Tools - Roger Burritt, Tobias Hahn, Stefan Schaltegger
Commentator: Geoffrey Frost |
| Securing Organizational Legitimacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures- Markus Milne, Dennis Patten
Commentator: Gary O'Donovan |
| An Evaluation of Mandatory Environmental Accounts in Spain - Carlos Larrinaga, Fernando Llena, Jose Moneva, Francisco Carrasco, Carmen Correa
Commentator: Ian Thomson |
| 5:00 pm | End of Day's Sessions |
| 7:00 pm | Conference Dinner |
| Adelaide Town Hall
128 King William Street
Adelaide |
| 11:30 pm | Conference Dinner Concludes |
| |
Tuesday 17 July |
| 9:30 am | Forum Paper Parallel Sessions |
| International
(North Dining Room)
Chair: Chris Poullaos |
| Financial Crisis and Accounting Reforms: A Cultural Perspective - Jong-Seo Choi |
| Public Sector Accounting and Financial Management in a Developing Country Organisational Context: A Three-Dimensional View - Abu Shiraz Rahaman, Stewart Lawrence |
| Nationalism in Proffesionalization of Indonesian Accountancy - Emil Bachtiar |
| Public Sector and Audit
(Little Theatre)
Chair: Judy Nagy |
| Context Bounded Accounting- Olov Olson |
| What Government Auditors Cannot Know: A Study of Public Secrecy and the Labor of the Negative - Vaughan Radcliffe |
| Dynamics Between Judgement and Structure in Audit Practice: Insights from Hermeneutics - Katarzyna Kosmala-MacLullich |
| Fiction and the Real World of Accountants(WP Rogers Room)Chair: Michael Meehan |
| Introducing "Poetic Accounts" - Ken McPhail, Tony Tinker, Wan Ying Hill
Big Deal Industries - Mary Kaidonis |
| Readings:Using Fictions - Stewart LawrenceSelections from "Poetic Accounts" - Paul Collier |
| External Reporting
(Margaret Murray Room)
Chair: Garry Carnegie |
| Accounting System Reform and Its Implications in Korea - Chi Mo Koo |
| Financing the Union Pacific and the First Decade of Annual Report Disclosure: 1870 to 1879 - Nola Buhr |
| Public Sector Auditing: A Comparative Analysis of the Enabling Legislation of the Auditors General of Australia - Michael De Martinis, Colin Clark |
| Environment
(Cinema)
Chair: Carol Adams |
| Australian Environmental Management Accounting: An Exploratory Study of Current Corporate Practice and Strategic Intent - Monir Zaman, David Gadenne |
| Environmental Reporting Initiatives: Toward Triple-Bottom Line Reporting or the Integration of Financial and Environmental Performance -Jean Raar |
| Positive Accounting Theory, Political Costs and Social Disclosure Analyses: A Critical Look - Markus Milne |
| 10:30 am | Coffee Break (Games Room, Level 5) |
| 11:00 am | Main Paper Parallel Sessions |
| Communication
(North Dining Room)
Chair: Steve Filling |
| Corporate Propaganda: Its Implications for Accounting and Accountability - David Collison
Commentator: Sara Reiter |
| Cultural Difference in Self-serving Behaviour in Accounting Narratives - Reggy Hooghiemstra
Commentator: Liz Kummerow |
| Australian Banks as Corporate Citizens: Are they Toeing the Triple Bottom Line?- Mary Sweeney, Anona Armstrong, Gary O'Donovan, Maree Fitzpatrick
Commentator: Jeffrey Unerman |
| Social and Environmental
(Little Theatre)
Chair: Rob Gray |
| Disclosure Through the Looking Glass - Tony McMurtrie
Commentator: Reg Mathews |
| Socially Responsible Investment and Corporate Social and Environmental Reporting: An Exploratory Study - Andrew Friedman, Samantha Miles
Commentator: Nicholas Mangos |
| Auditing
(WP Rogers Room)
Chair: Chung Lai Hong |
| Voluntary Audits and Auditor Quality: An Empirical Study - David Hay, David Davis
Commentator: Katarzyna Kosmala-MacLullich |
| From Frog to Prince: The Metamorphosis of Internal Audit- Michael Page
Commentator: Karen Van Peursem |
| Commonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements - Carl Pacini, William Hillison, Ratnan Alagiah, Sally Gunz
Commentator: Greg Shailer |
| Developing Countries
(Margaret Murray Room)
Chair: Jane Baxter |
| Enabling a Jubilee: Accounting and World Debt - Lee Moerman
Commentator: Jong-Seo Choi |
| Accounting for Economic Development in the Context of Post-Colonial Stress Syndrome: The Fijian Experience - Manzural Alam, Stewart Lawrence, Ruvendra Nandan
Commentator: Shanta Davie |
| Relevance of International Accounting Standards to a Developing Country - Fiji: An Archival-Empirical Investigation - Pramod Chand
Commentator: Carol Adams |
| Ethics
(Cinema)
Chair: Barbara Merino |
| The Effect of Perceived Fairness and Moral Development in an Agency Context - Laurie Pant, David Sharp, Jeffrey Cohen
Commentator: Timothy Fogarty |
| Differences in Ethical Judgements between Male and Female Accountants - Ronald Davidson, Patricia Douglas, Bill Schwartz
Commentator: Laurie Pant |
| Ethics Research in AIS - Jesse Dillard, Kristi Yuthas
Commentator: Richard Baker |
| 12:30 pm | Lunch (Level 4 Dining Room) |
| 1:30 pm | Plenary (Rennie Lecture Theatre) |
| 'Emerging Subject Areas for Research'A panel of 10 Accounting Research Journal Editors |
| 2:30 pm | Forum Paper Parallel Sessions |
| Financial Management
(North Dining Room)
Chair: Graeme Gould |
| Financial Management into a Surplus Value Producing Operation - Heli Hookana |
| Pension Under-Funding in the Australian Public Sector: A Generational Accounting Perspective - Paul Klumpes, Michael McCrae |
| Student Perceptions of Earnings Management: the Effects of National Origin and Gender - Paul Clikeman, Marshal Geiger, Brendan O'Connell |
| Family and Politics
(Little Theatre)
Chair: Tony Tinker |
| Taxing Families: Tax and Benefit Systems in a Dynamic Environment - Rebecca Boden, Elizabeth Lathwood |
| The Politics of Accounting, Race and Ethnicity: A Story of a Chiefly Based Preferencing - Shanta Davie |
| Accounts and Valuations in Australian Family Court Proceedings - Jennifer Betts, Graeme Wines |
| Management Accounting
(WP Rogers Room)
Chair: Zahirul Hoque |
| The Transformation of an Accounting System During Organisational Change - a Longitudinal Study - Bruce Gurd, Helen Thorne |
| Beyond a Budgeting Orientation: Towards a Commitment to General Decision Assuranced (GDA) - David Holloway, John de Reuck |
| Decision-Making from a Management Accounting Perspective Incorporating Environmental Considerations: A South African Case Study - Margaret Nieuwoudt, Greg Plant, Mike Nieuwoudt |
| Poetry and the World of Work
(Margaret Murray Room)
Chair: Michael Meehan |
| Readings - Steve Evans, Jeri Kroll, Lee Parker, Mark Christensen, Ioana Petrescu, Umesh Sharma, Stephen Lawrence |
| Poems from "Poetic Accounts" |
| Public Sector
(Cinema)
Chair: Warwick Funnell |
| Taking Care of the Other or Looking After Yourself: The Conflict of Accountabilities in European Health Care Reforms - Ken McPhail, Wan Ying Hill |
| Determinants of Effectiveness in New Zealand's Public Hospitals - Katharine Wynn -Williams |
| The Gold in the Heads of Scientists: Metaphor and Public Sector Reform - Elena Poletti |
| Environment
(Canon Poole Room)
Chair: Markus Milne |
| Environmental Events: Significant or Material? - Jeffrey Faux |
| Incentives and Disincentives for Corporate Environmental Reporting - Aris Solomon, Linda Lewis |
| 3:30 pm | Coffee Break (Games Room, Level 5) |
| 4:00 pm | Plenary (Rennie Lecture Theatre) |
| 'Come and See'Professor Lee Parker, Adelaide UniversityProfessor James Guthrie, Macquarie University |
| 5:00 pm | Conference Close |
