This Research Area (RA) is focused on measurement and reporting in a non-traditional accounting context. Within this broad research area, topics include reporting on non-incorporate entities, non-banking financial institutions and non-industrial entities such as agricultural concerns. Reporting practices of such entities applies traditional financial data but also includes reporting environmental, social and other qualitative data. Finance research focuses on the performance and risk measurement in financial markets. These markets not only include non-banking financial institutions but also banks, derivative markets and the market for new equity. Such research includes the analysis of accounting as well as non-accounting data.
Consistent with CSU's primarily regional location, our research includes that which is focused on the regional context; however we also conduct research at a national and international level given the university's stated aim to "create new knowledge and practice that creates solutions for the benefit of our communities locally, nationally and internationally".
Our RA members have expertise in a range of qualitative and quantitative techniques. This includes the common qualitative analysis approaches, as well as narrative analysis. Multivariate approaches are commonly employed in quantitative analysis.
Researchers in the Accounting and Finance RA have attracted in recent years from a number of funding bodies including the Australian Research Council, Commonwealth Department of Families and Housing and Community Services and Indigenous Affairs (FaHCSIA), the Salvation Army, Mission Australia and Anglicare.
Our research has previously been published in a range of reputed peer-reviewed accounting and finance journals, including Corporate Governance: an International Review, Pacific Basin Finance Journal, Managerial Auditing Journal, Qualitative Research in Accounting and Management, Research in Accounting in Emerging Economies and Australasian Accounting, Business & Finance Journal.
|Jenny Kent||Associate Professor||Wagga Wagga|
|Kay Plummer||Senior Lecturer||Bathurst|
|Dianne McGrath||Senior Lecturer||Albury|
|Alfred Wong||Senior Lecturer||Bathurst|
|Peir Peir Woon||Lecturer||Wagga Wagga|
|Chiu Phua||Associate Lecturer||Wagga Wagga|
|Project Name||Brief Description||Investigators|
|Annual reporting in an Australian Government department: a longitudinal study of accounting and organisational change||This study will attempt to identify and critically interpret changes to the annual reports of Australian Government Departments by examining the layout and inclusions of selected, key reports from the 1940s through to the early 1990s, applying Lukács (1971) Marxian.||Nick Davis and Jayne Bisman|
|Attachment, maturation and detachment - the British decolonisation of Australian Accounting Standards||Through examination of the contemporaneous discourse on standard-setting, this paper highlights how accounting standards in Australia and the UK were forged in increasingly distinct manners, particularly from the 1940s to the mid 1980s. This growing dissimilarity represented a progressive British decolonisation of Australian accounting standards that occurred concurrently with the growing decoupling of the nations in professional accounting, economic, political, institutional and social terms.||Nick Davis and Jayne Bisman|
|Challenges of International Financial Reporting Standards (IFRS) implementation in developing countries||The adoption of International Financial Reporting Standards in developed countries has presented many challenges. The challenges often include the development of a legal and regulatory structure to overcome a culture of fraud and secrecy.||Humayun Murshed|
|Heritage reporting: a review||This paper reviews the past literature on heritage reporting. It is motivated by the unresolved issues related to heritage reporting. From past literature, the study proposes a direction for future research in heritage reporting and contributes towards a review of public policies relating to heritage management.||Pier Pier Woon and Bikram Chatterjee|
|Tertiary education sector reporting: a review||This study reviews past literature of the tertiary education sectors' global reporting. The motivation of this study results from a dearth of research on the tertiary education sectors' reporting and reform in countries such as Australia. It reviews Dawkin's education reform in 1987, Nelson's reform in 2005 and Bradley's review in 2008. The study thematically analyses issues facing this sector in regard to reporting and outlines future research opportunities.||Chiu Phua and Bikram Chatterjee|
|Credit Union's sustainability reporting||Business sustainability recognises the impact of businesses on society from a financial, social and environmental perspective. This study investigates the sustainability reporting practices of credit unions and the usefulness of such reporting to stakeholders.||Dianne McGrath|
|Long-run performance Initial Public Offerings (IPOs)||This research covers the long-run stock market performance of companies in various industries and aims to investigate the issue of whether companies listing in stock market 'bubbles' significantly underperform their counterparts listing in more normal maket conditions.||Adam Steen and Varaprasada Vajjhala|
|Cost of youth homelessness in Australia||This project examines the cost to government, welfare providers and individuals involved of youth homelessness. A longitudinal study of 400 youth across Australia is being conducted (the largest of its kind attempted anywhere in the world). Results should help to improve our understanding of the trajectories of youth into homelessness to better inform policy in the area. This project is funded by the Australian Research Council.||Adam Steen, David MacKenzie (Swinburne University) and Paul Flatau (University of Western Australia)|
|Privatisation and the Public Good||Starting in the 1980s governments around the world began a process of privatisation. This project asks 'was this more a case of policy being driven by political ideology rather than economic necessity?' In attempting to answer this question we examine the benefits and costs of privatisation from the point of view of all stakeholders, not just financial investors.||Adam Steen|
|Reaping what you sow: structured work experience for accounting|
This project engages with high school students to disconfirm the negative stereotyping of accounting. The study draws on the social psychology literature to propose, develop and test an intervention designed to positively impact on the perceptions of the accounting profession held by secondary school students at the time they are planning their careers. The research also intends to contribute to the accounting literature by adopting an action research approach.
|Dianne McGrath and Daniel Murphy|
|A critical discourse analysis of the debate in the 'public sphere' surrounding Australia's compulsory superannuation scheme|
A critical discourse analysis of the debate in the 'public sphere' surrounding Australia's compulsory superannuation scheme. This research will critically analyse the discursive and conceptual bases of the social goals embedded within Australia's compulsory superannuation regime and whether in fact the superannuation legislation serves to reinforce the hegemony of the shareholder wealth maximisation norm. It is proposed that this research will investigate and debate the validity of claims made about the success of the Superannuation Guarantee in improving the lives of workers both when the legislation was introduced, and now.
|Project Name||Brief Description||Funding Body||Investigators|
Homelessness and unemployment: understanding the connection and breaking the cycle
|While there are many studies of the characteristics of homeless and unemployed individuals, there is minimal research that specifically addresses the relationship between the two conditions. This study considered the relationship between homelessness and unemployment by undertaking a cross-sectional survey of clients of homeless service providers and Job Services Australia clients. /td>|
National Homelessness Research Project Agenda by the
|Adam Steen, David MacKenzie (Swinburne University) and Darcy McCormack|
|Capital market efficiency in emerging markets||The project investigated the market efficiency issues in emerging economies (e.g. India, China and Vietnam) and also that of Australia. It also explored the impact of the Euro debt crisis on the Australian capital market. This research has resulted in a number of publications in journals such as Asia Pacific Journal of Economics and Business and International Business & Economics Research Journal.||Self-funded||PK Basu and Gupta Rakesh (Griffith University, Brisbane)|
|Cost and cost effectiveness of youth foyers in Australia||Youth foyers address two of the most pressing social issues concerning our youth: homelessness and unemployment. They provide an opportunity for young people to gain safe and secure accommodation as well as develop independent living skills while they are engaged in employment, education and training. In Australia the youth foyer is a relatively new development with only a handful of established programs however more are currently being built and planned. The report explores the effectiveness and cost of these programs as a method of dealing with the dual problems of homelessness and unemployment.|
Funded under the National Homelessness Research Partnerships by the
|Adam Steen and David MacKenzie (Swinburne University)|
|Warwick Baines||PhD||Public school accountability and autonomy|
Professor Louise Kloot
|Peir Peir Woon||DBA||Heritage reporting by the Australian Public Sector|
Dr Bikram Chatterjee
Professor Ian Eddie
|Chiu Phua||DBA||Reporting by Australian universities|
Dr Bikram Chatterjee
Professor Ian Eddie
|Varaprasada Rao Vajjhala||PhD||Initial Public Offering (IPO) performance and market cycles|
Professor Adam Steen email@example.com
The following opportunities exist in Accounting and Finance:
Professor Adam Steen