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Article
Publication date: 26 July 2021

Humphrey Boogaerdt and Alistair Brown

The purpose of this study is to consider how a local government authority may present a tree asset register of street trees for the decision-making of the authority's stakeholders.

Abstract

Purpose

The purpose of this study is to consider how a local government authority may present a tree asset register of street trees for the decision-making of the authority's stakeholders.

Design/methodology/approach

Using the tenets of population density theory, urban form theory and social stratification theory, the approach of the study is to develop a tree asset register in a local government authority's setting that could be modelled using many different attributes to derive important information for decision-making purposes.

Findings

Tree asset registers represent a critical tool in managing street trees across local government authorities.

Research limitations/implications

Although the efficacy of an asset tree register may be curtailed by lack of internal audit or yearly updates, the practical consequence of an asset tree register is that local administrators may use the register to gather summarised, organised and parsimonious measures of a wide range of environmental, historical, cultural, aesthetic and scientific values of street trees.

Practical implications

Tree asset registers affords ratepayers, developers, tree managers and valuers a technology to plan, coordinate and manage street trees to support ecosystem services.

Social implications

Asset tree registers offer planners a means to bring about sustainable change management.

Originality/value

The originality of the study rests in introducing tree registers as a means to meet diverse strategies for street tree management by interested stakeholders.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

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Article
Publication date: 2 January 2020

Alistair Brown

Using the theory of sensibility, the purpose of this paper is to analyze how T.S. Eliot’s The Waste Land furthers our understanding of sustainable property management.

Abstract

Purpose

Using the theory of sensibility, the purpose of this paper is to analyze how T.S. Eliot’s The Waste Land furthers our understanding of sustainable property management.

Design/methodology/approach

Inter-connected indicators of environmental performance disclosures (EPD) and epistemological-based aesthetic environmental accounts (EBAEA) are used to textually analyze The Waste Land’s heightening of sustainable property management.

Findings

The results of the study show that the level of EPD of The Waste Land was 80 per cent, while the level of The Waste Land’s EBAEA was 100 per cent. In terms of sustainable property management, the images of sustainable property management that permeate The Waste Land furthers our understanding of the apprehension of urban living, the intensification of assets and materials, the intrusiveness of city landmarks, the ephemeralness of the profit and loss, the inconstancy of water and the tension of torrid landscapes.

Research limitations/implications

A research implication arising from the results of the study is that the property-poetry nexus may actualize new possibilities for discerning and imagining sustainable property management.

Practical implications

The results of the study offer fruitful paths for understanding sustainability endeavour for planners, property managers, valuers, occupiers, accountants and developers.

Social implications

The Waste Land’s complex, multi-vocal, figurative, seemingly ambiguous lines render a sophisticated form of sustainable property scholarship that shapes aesthetic environmental accounts.

Originality/value

The study’s originality rests in its methodological approach to identify, interpret and understand sustainable property management in a modernist poem.

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Article
Publication date: 14 August 2017

Fitra Roman Cahaya, Stacey Porter, Greg Tower and Alistair Brown

The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs).

Abstract

Purpose

The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs).

Design/methodology/approach

Annual report disclosures of 223 Indonesia Stock Exchange listed companies for the year ending 2007 are analyzed. The OHSD components of the 2006 Global Reporting Initiative guidelines are used as the disclosure index checklist.

Findings

The results show that approximately 30 percent of Indonesian listed companies provide OHSD. The most disclosed item is health and safety programs. Logistical regression analysis reveals that industry type and international operations significantly influence the propensity to provide OHSD. These findings suggest that coercive isomorphism partially explains OHSD practices in Indonesia.

Research limitations/implications

The main implications of the findings are that Indonesian listed companies generally have poor health and safety information disclosure sets and largely ignore the potential roles of their workers in any health and safety committees.

Originality/value

This paper provides insights into the disclosure practices of occupational health and safety issues, a vital subset of corporate social responsibility disclosure which is still under-researched. The paper also empirically investigates the key determinants of OHSD, an empirical test which is largely ignored in past OHSD-related studies.

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 2 October 2018

Humphrey Boogaerdt and Alistair Brown

The purpose of this paper is to consider the monetary valuation implications arising from local government tree trimming, by calculating the loss of local government…

Abstract

Purpose

The purpose of this paper is to consider the monetary valuation implications arising from local government tree trimming, by calculating the loss of local government authority’ monetary tree value arising from trimming trees under power lines.

Design/methodology/approach

A city council model of estimation of the monetary value of city trees in a sample of three streets in a suburb of the Perth Metropolitan Area in Western Australia is applied to ascertain the loss of monetary value to the local government authority arising from tree trimming.

Findings

Using a sample of 274 city trees, the results of the study show that 156 city trees did not get trimmed thus incurring no monetary loss. However, the average loss of monetary value from 118 city trees that were trimmed was AU$2,816 per tree, suggesting a substantial loss of value to the council.

Research limitations/implications

The use of monetary tree valuation should be treated with caution as there is a focus on monetary calculations rather than non-monetary evaluations of trees. Further, the analysis does not take into account increases in value of city trees resulting from their growth.

Practical implications

In trimming trees, monetary value and canopy cover of trees may be reduced. In terms of property management, it may be helpful for the city council to take into account loss of city tree value from tree trimming when considering a cost-benefit analysis of the above ground/underground trade-off of power line installation.

Social implications

With increasing populations and demand on services, local government authorities may use monetary valuation techniques of trees to provide an accountability to ratepayers.

Originality/value

The results highlight the value loss of trimming a tree. The study’s originality rests in providing local government authority a valuation.

Details

Property Management, vol. 37 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

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Article
Publication date: 16 April 2018

Alistair Brown

The purpose of this paper is to assess the level of reporting compliance achieved by the National Housing Corporation (NHC) of Papua New Guinea in terms of local…

Abstract

Purpose

The purpose of this paper is to assess the level of reporting compliance achieved by the National Housing Corporation (NHC) of Papua New Guinea in terms of local indigenous reporting expectations.

Design/methodology/approach

Testing of a framework of indigenous accountability through indigenous enactments and regulations is conducted by textual analysis, which is informed by the theory of indigenous alternatives to assess the financial reporting compliance of the NHC of Papua New Guinea’s financial statements for years ending 2004-2013.

Findings

Documentary evidence of the state auditor reports of the NHC’s financial statements reveals that the corporation’s financial reports are not submitted for audit on a timely basis and receive disclaimed audit opinions. Despite the clear indigenous reporting expectations raised by local legislative and regulatory instruments, the NHC is unable or unwilling to provide an accurate account of their activities.

Practical implications

The lack of compliant reporting suggests that the planning, management and monitoring of the housing needs of residents of Papua New Guinea are compromised. There also appears merit in asking why parliament continues to fund the corporation given its difficulties in meeting local-level reporting expectations.

Social implications

The results have wider implications for the reporting ideologies of indigenous-run housing corporations operating in other developing countries. It might be fruitful to meet local reporting expectations before taking on the specialized reporting that accompanies introduced western-oriented policies on housing.

Originality/value

Accountability in relation to indigenous property management is constructed through a lens of reporting issues facing a developing country housing corporation.

Details

Property Management, vol. 36 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

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Article
Publication date: 9 December 2020

Alistair M. Brown

Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow…

Abstract

Purpose

Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a poem written by T. S. Eliot.

Design/methodology/approach

The analysis uses McClelland et al.’s (2013) five-step procedure to ascertain the poem’s metaphor use.

Findings

The Hollow Men depicts accountants as ritualistic and accounting voices as quiet and meaningless while its meta-metaphor conveys accounting as rites and shadows.

Research limitations/implications

Although The Hollow Men’s use of Form 4 metaphors, where neither figurative nor literal source term is named, places an onus on the reader to infer meaning from accounting metaphor use, the analysis provides readers with a valuable structure for evincing accounting metaphors that present pervasive accounting issues facing the modern world.

Practical implications

Accountants, according to The Hollow Men, are hollow, devotees to plunderers and property and rain dancers. The Hollow Men situates the quest for accounting as a ritual for order and the preservation of the status quo.

Social implications

The Hollow Men’s mages of accounting immersion in rites and shadows accord with the conceptual metaphors of accounting as magic and accounting as history.

Originality/value

The originality of this study rests in its introduction to McClelland et al.’s (2013) metaphorical analysis of accounting research.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 12 March 2020

Ladan Cockshut, Alistair Brown and Mariann Hardey

This paper aims to explore the university as a nexus of socially innovative support and engagement with micro- and small-sized (mSME) creative businesses in rural and…

Abstract

Purpose

This paper aims to explore the university as a nexus of socially innovative support and engagement with micro- and small-sized (mSME) creative businesses in rural and semi-rural regions. This paper argues that universities can play a socially innovative role in and around their regions.

Design/methodology/approach

The authors used an action research approach to shape university-led interventions for creative mSMEs in a predominantly rural/semi-rural deprived area in the North East of England. A series of additional interviews were conducted with a sample to further explore issues raised during the action research phase.

Findings

The research found that the university is seen by these mSMEs as a trusted source of socially innovative support, though the expectation is for long-term and meaningful interventions that facilitate impactful change. University-based knowledge exchange and innovation can be oriented toward these tiny businesses for mutual benefit and as an enabler of societal change in a transitional economy.

Research limitations/implications

As this study focused on a small, geographically similar cohort of creative mSMEs, the further application of these findings may be limited in dissimilar settings. More research is encouraged to further explore and test the conceptual points this paper raises.

Originality/value

This paper contributes to the social innovation field and creative economies policy research by presenting how a university can enable and shape authentic forms of engagement and impact in the mSME creative economy across the rural/semi-urban landscape.

Details

Social Enterprise Journal, vol. 16 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

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Article
Publication date: 18 May 2010

Isabelle Pignatel and Alistair Brown

This paper aims to examine the contribution made to climate change issues by the élite French accounting journals of La Revue Francophone de Comptabilité and Comptabilité

Abstract

Purpose

This paper aims to examine the contribution made to climate change issues by the élite French accounting journals of La Revue Francophone de Comptabilité and Comptabilité, Contrôle, Audit, for the period 2000‐2005.

Design/methodology/approach

The climate change contributions made by top French to top Anglo‐Saxon journals are compared.

Findings

While Anglo Saxon élite journals place the natural environment outside the fold of the élite accounting academia, French élite accounting organs infuse climate change issues with subtle motives and meanings, providing symbolic power to a plethora of communicators who want to show that accounting can respond to the global environmental risks caused by human problems.

Originality/value

Stress is placed on the fact that Anglo‐Saxon accounting academics approve and endorse the present system of accounting journal ranking. It does not rank France's top journals very highly and makes no room for discourses outside the mainstream.

Details

EuroMed Journal of Business, vol. 5 no. 1
Type: Research Article
ISSN: 1450-2194

Keywords

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Article
Publication date: 1 January 2002

ALISTAIR M. BROWN and GREG TOWER

Three reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries'…

Abstract

Three reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries' (PIC) entities for the years ending 1997–1999. Evidence is obtained about the filing of reports; timeliness of reports; and disclosure patterns. Patterns are measured via examination of twenty Aggregated Accounting Disclosures (AAD) items and sub‐indices. A significant number of entities completely fail to generate annual reports, or are several years behind the reporting cycle or are unwilling to disseminate their reports. The reporting patterns for PIC entities showed an overall AAD disclosure trend of 52% with specific patterns being 76% of Core Statement Accounting (CSA), 42% Financial Related Accounting (FRA) and 40% Non‐financial Related Accounting (NRA) over the three years. The lack of current annual reports and timely reports (at least 50%) fits much more with the Traditional model than with either Western model.

Details

Pacific Accounting Review, vol. 14 no. 1
Type: Research Article
ISSN: 0114-0582

Content available
Article
Publication date: 20 November 2009

Keith Dixon and Michael Gaffikin

Abstract

Details

Pacific Accounting Review, vol. 21 no. 3
Type: Research Article
ISSN: 0114-0582

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