Asian Review of Accounting: Volume 10 Issue 2

A Stakeholder Perspective of Material Disclosure Thresholds for Environmental Events

Jeffrey Faux

The threshold for the disclosure of environmental events in corporate reports is of fundamental importance. Recent government and professional reports (ICAA, 1998; and Victoria…

Accounting for Biological Assets ‐ the Experience of an Australian Conservation Company

Roger L Burritt, Lome S Cummings

The purpose of this paper is to address, via a case study, some of the key measurement issues within environmental accounting, in particular the methods used to measure threatened…

Public Sector Auditing, Accountability and Independence: a Study of ASEAN Countries

Ruth Kiraka, Colin Clark, Michael De Martinis

Supreme audit institutions, such as the auditors‐general, are considered a crucial link in the accountability chain between parliament and the executive arm of government. The…

Are Negative Perceptions of the Accounting Profession Perpetuated by the Introductory Accounting Course? — an Australian Study

Beverley Jackling

This study investigates perceptions of the work of accountants held by first‐year accounting students as part of a national survey of accounting students. First‐year commerce…

A Study on the Implementation of an Activity‐Based Costing (ABC) System in an Australian Oil and Gas Company

Vincent K. Chong, Robyn Cable

This paper reports the results of a study on the implementation of an activity‐based costing (ABC) system in an Australian oil and gas company. The findings suggest that the three…