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Article
Publication date: 14 June 2021

Hashem Alshurafat

This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present…

Abstract

Purpose

This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study responds to several scholarly calls to improve the studies on forensic accounting in Australia.

Design/methodology/approach

Based on the professionalism theory perspective, this study developed an analysis of the sociological criteria of a profession. This study used qualitative data from semi-structured interviews with elite Australian forensic accounting practitioners and academics.

Findings

The findings of the study show that forensic accounting in Australia partly meets the sociological criteria of a profession. Forensic accounting in the Australian context must meet essential criteria such as autonomy and commitment to be recognized as a profession.

Practical implications

This study has implications for the professionalism of forensic accounting along with vital issues surrounding the profession such as public recognition, altruistic behavior and control of entry to the profession.

Social implications

This study provides social contributions by emphasizing forensic accountants’ sociological roles, including the altruistic role and solving social problems role. Understanding these roles provides the practitioners with the fundamental knowledge to use during their work.

Originality/value

This study is original in that it sheds light on the professionalism of forensic accounting in the Australian context.

Details

Meditari Accountancy Research, vol. 30 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 February 2003

Simone Pettigrew

While the wine market is significant in Australia, very little has been done in the way of consumer research to investigate Australians' attitudes towards the product…

Abstract

While the wine market is significant in Australia, very little has been done in the way of consumer research to investigate Australians' attitudes towards the product. This study explored the physical and social contexts that are considered appropriate for wine consumption in Australia. Interviews were conducted with 82 adults, adolescents, and children across three Australian states. The findings indicate that the apparent preference of females for wine over other forms of alcohol is contrived by the social environment in which Australians live and consume, as is the tendency for many men to avoid wine consumption in particular informal contexts. Wine marketers need to be aware of the extent to which different segments of the population adhere to the social norms surrounding wine consumption in order to select appropriate ways to attempt to integrate wine more fully into a wider range of consumption contexts.

Details

International Journal of Wine Marketing, vol. 15 no. 2
Type: Research Article
ISSN: 0954-7541

Keywords

Book part
Publication date: 4 June 2019

Catherine Hoad

This chapter serves as the introduction to the edited collection, calling into focus the diverse ways in which ‘Australia’ is asserted in the spaces, scenes and practices…

Abstract

This chapter serves as the introduction to the edited collection, calling into focus the diverse ways in which ‘Australia’ is asserted in the spaces, scenes and practices of Australian heavy metal. This chapter responds to earlier quandaries in the sparse research on Australian metal which question if there is anything definitively ‘Australian’ about the characteristics, themes and narratives demonstrated within Australian heavy metal scenes. In response to this challenge, the author uses this chapter to establish critical foundations for addressing how Australianness has been represented ‘Downunderground’ (Phillipov, 2008, p. 215) – historically, musically and geographically, as work in this collection affirms. This introduction foregrounds the concerns of the edited collection at large, which addresses how national identity has been imagined and constructed in ways which can at once celebrate problematic patriarchal nationalist symbolism, yet also call into focus the resistant and subversive ways in which metal scenes have deconstructed, critiqued and renegotiated the parameters of what it means to be ‘Australian’. This chapter asserts that any interrogation of the ‘Australianness’ of Australian metal must problematise the notion of a singularly ‘Australian’ identity in the first instance. Here the author argues that ‘Australian metal’ as a consolidated signifier must be problematised to instead come to an understanding of the multisited ways in which ‘Australianness’ is experienced within scenes. In doing so the author establishes the critical trajectories for the edited collection at large – to track the genealogies of Australian metal as a component in a wider global scene, and consider the plurality of its contemporary manifestations.

Details

Australian Metal Music: Identities, Scenes, and Cultures
Type: Book
ISBN: 978-1-78769-167-4

Keywords

Article
Publication date: 17 May 2022

Lisa Westover Piller

Australians consume twice the global average of textiles and are deeply engaged in a linear take/make/waste fashion model. Furthermore the Australian fashion sector has…

Abstract

Purpose

Australians consume twice the global average of textiles and are deeply engaged in a linear take/make/waste fashion model. Furthermore the Australian fashion sector has some unique supply chain complications of geographical distances, sparse population and fragmentation in processing and manufacturing. This research aims to examine how Australian fashion small to medium enterprises (SMEs) are overcoming these challenges to run fashion businesses built around core principles of product stewardship (PS) and circularity.

Design/methodology/approach

SMEs make up 88% of the Australian apparel manufacturing sector. This qualitative exploratory study included in-depth interviews with three Australian fashion SMEs engaged in circular design practice, and a focus group of 10 Western Australian fashion advocates of sustainability. Analytic coding and analysis of the data developed eight distinct themes.

Findings

This study examines the barriers to circular economy (CE) that exist in the Australian fashion sector, and maps the practice of Australian SMEs with circular business models in overcoming these barriers. In CE innovation, Australian SMEs may have an advantage over larger fashion companies with more unwieldy structures. Employing design-thinking strategies, Australian SMEs with a foundation of PS and circular purpose are creating new systems of viable closed-loop business models and design processes.

Originality/value

The themes from this research contribute to the limited literature on circular innovation examples that link CE theory with practice in the fashion sector. The model for circularity maps the practice of three SMEs built around core principles of PS and circularity in overcoming the barriers to CE in an Australian context, and may be used as a visual tool in education and understanding.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-2026

Keywords

Book part
Publication date: 4 July 2013

Barry Judd and Chris Hallinan

Purpose – We investigated recent efforts of the Australian Football League (AFL) to reintroduce the sport of Australian Football to post-Apartheid South…

Abstract

Purpose – We investigated recent efforts of the Australian Football League (AFL) to reintroduce the sport of Australian Football to post-Apartheid South Africa. The chapter adopts a critical approach exploring the difference between the rhetoric of reconciliation and its use as a commercial marketing tool and other agendas that may be at play in international expansion.

Design/methodology/approach – The discussion and research findings outlined in this chapter are based on extensive tape-recorded interviews with Anglo-Australian advocates, African converts and Indigenous Australian critics of the claim to reconciliation as well as field notes collected during the time of visits to Johannesburg and Cape Town, South Africa and Alice Springs, Australia.

Findings – Key themes to emerge from the interviews are presented, cohering around issues of identity, as well as personal and community empowerment through sport, together with the claimed uniqueness of Australian Football to achieve reconciliation in Australia and international contexts such as South Africa.

Research limitations/implications – The limitations of using an ethnographic approach are indicated. This research draws on the qualitative and self-reflective approaches that are characteristic of contemporary indigenous studies where the emphasis is on attempts to allow indigenous people and other marginal voices to speak for themselves.

Originality/value – The chapter provides the first scholarly engagement with the expansion of Australian Football in the new South Africa in the context of the politics of indigenous reconciliation.

Details

Native Games: Indigenous Peoples and Sports in the Post-Colonial World
Type: Book
ISBN: 978-1-78190-592-0

Keywords

Article
Publication date: 17 October 2016

Luisa Lombardi

The purpose of this paper is to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians.

11829

Abstract

Purpose

The purpose of this paper is to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians.

Design/methodology/approach

A total of 31 interviewees participated in this study, which included 18 self-identified Indigenous Australians and 13 non-Indigenous Australians. A qualitative research methodology, and in particular an oral history method, was chosen because of its ability to support a deeper and richer form of inquiry. Bourdieu’s concepts provide the framework for mobilizing and analyzing the findings of this study.

Findings

The damaging role of accounting in the context of Indigenous peoples has largely stemmed from non-Indigenous peoples providing accounting services for Indigenous peoples. The evidence and analysis provided by this study postulates a constructive way forward of accounting’s role in contributing to the empowerment of Indigenous Australians.

Research limitations/implications

Limitations include being a non-Indigenous researcher conducting research in an Indigenous context, which may have prevented some interviewees from feeling comfortable to openly share their experiences and insights.

Practical implications

As this study’s findings have supported the theory that accounting skills can be used in an empowering way when used “by” Indigenous peoples, Indigenous Australians should be actively supported by the accounting bodies to gain the qualifications needed for membership of the accounting profession.

Originality/value

This study contributes to the expanding accounting literature that locates the role of accounting in the context of Indigenous peoples by proposing accounting as a tool of empowerment.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 April 2014

Merryl Whyte and Suzanne Zyngier

– The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector.

1299

Abstract

Purpose

The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector.

Design/methodology/approach

Two work teams within the Department of Primary Industries, Farm Services Victoria (FSV) participated in the trial over a six-month period. Data were collected and triangulated from structured focus groups, researcher guided workshops and individual project record journals kept by participants and observers.

Findings

This trial has tested and confirmed existing European Intellectual Capital Management (ICM) theory in a new context, confirmed the strategic management and communication utility of the Danish ICS. It also revealed the utility of this method: to assist the organisation articulate its knowledge-related needs; in developing knowledge management (KM) strategy, in planning and reviewing KM initiatives, in developing clarity and shared context and in navigating change.

Research limitations/implications

This research focuses on a single in-depth case study and concurrent organisational restructuring impacted on team focus.

Practical implications

The strategic management and communication utility of the Danish ICS was confirmed. The paper demonstrates new insights for practitioners using this ICM method as a useful tool to assist an organisation to articulate KM needs.

Originality/value

The primary research gap in the ICM field is examination of the practical application of methods in a real-life context (particularly outside Europe). This work has tested and confirmed existing theory in a new and different context – the Australian public sector.

Article
Publication date: 13 January 2021

Ataus Samad, Michael Muchiri and Sehrish Shahid

This article aims to understand the underlying mechanisms through which transformational leadership influences employee job satisfaction and turnover intentions…

1453

Abstract

Purpose

This article aims to understand the underlying mechanisms through which transformational leadership influences employee job satisfaction and turnover intentions. Specifically, the study explores the mediation role of employee well-being on the relationships between leadership and both employee job satisfaction and turnover intentions.

Design/methodology/approach

Employing a quantitative research method, data were collected from 280 academics and professional staff from an Australian regional university. The Mplus software was used for data analysis.

Findings

The results showed that transformational leadership had significant positive impact on employee well-being and job satisfaction while it alleviated employee turnover intentions. Furthermore, employee well-being mediated the effect of transformational leadership on employee job satisfaction and turnover intentions.

Research limitations/implications

The research was cross-sectional, and data were collected from a convenient sample and therefore minimises our ability to generalise the findings to other contexts.

Practical implications

Effective leadership, employee well-being, job satisfaction and employee turnover are of strategic importance in the higher education sector in Australia and internationally. These findings will therefore provide a basis for university policy makers to craft relevant policies that promote effective leader behaviours and enhance employee well-being as they facilitate employee job satisfaction and minimise turnover intentions among higher education sector employees (i.e. academics and professional staff).

Originality/value

Our study provides a unique contribution to knowledge as it explains the mediation effect of employee well-being on the relation between transformational leadership a, job satisfaction and turnover intentions.

Article
Publication date: 25 January 2011

Andrew John Sense, Jill Owen and Chivonne Watt

The purpose of this paper is to present and analyse the context, the current issues and the opportunities for project management (PM) research within Australia. The paper…

686

Abstract

Purpose

The purpose of this paper is to present and analyse the context, the current issues and the opportunities for project management (PM) research within Australia. The paper contributes to researcher and industry practitioner knowledge and debates on supporting and promoting the development of national PM research agendas.

Design/methodology/approach

This is a research paper which draws on and interprets empirical data generated from a comprehensive national survey of Australian PM researchers.

Findings

The paper first profiles the current landscape of Australian PM research. Thereafter, it explores the future opportunities/risks for PM research in this country, as perceived by the researcher community.

Research limitations/implications

This research was limited to the collection of data from PM researchers across Australia (80 percent response rate to the survey tool). Clearly, this study was confined to one country and to one category of respondent.

Practical implications

This paper will make contributions to national and international debates and analysis on current research trajectories and future opportunities in the PM field and thereby also aid comparative knowledge development within the researcher community.

Originality/value

This paper represents the first comprehensive national PM researcher study undertaken in Australia. It provides a compelling national insight into the current state of PM research as perceived by PM researchers and illustrates issues concerning their research contexts, their links to industry partners and perceptions of industry and industry representative body engagement in PM research activity.

Details

International Journal of Managing Projects in Business, vol. 4 no. 1
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 14 December 2021

Muhammad Jufri Marzuki and Graeme Newell

As the prolonged effect of the COVID-19 pandemic has materially impacted investment returns significantly, it is more crucial than ever for institutional investors to…

Abstract

Purpose

As the prolonged effect of the COVID-19 pandemic has materially impacted investment returns significantly, it is more crucial than ever for institutional investors to redefine their property portfolios using assets with better investment management potential and meaningful diversification benefits. The “alternative asset revolution” is gaining traction in the property investment space internationally among institutional investors due to the shifting investment attitudes towards the alternative property sectors. Australia's $205bn healthcare property sector is at the forefront of this revolution due to its societal significance, as well as its attractive investment qualities. This paper investigates the institutional investor management of the Australian healthcare property sector via both the direct and listed channels and empirically analyses its investment attributes.

Design/methodology/approach

Using the unique Morgan Stanley Capital International/Property Council of Australia quarterly data set for Australian direct healthcare property over 2006–2020, the risk-adjusted performance and portfolio diversification potential direct healthcare property and listed healthcare were assessed. A constrained mean-variance portfolio optimisation framework was used to develop a six-asset portfolio scenario to analyse the portfolio added-value benefits of both direct healthcare property and listed healthcare in a mixed-asset investment strategy. A similar set of analysis was performed using the post-global financial crisis (GFC) quarterly time series of 2009–2020 to investigate the healthcare asset class' performance dynamics in the post-GFC investment timeframe.

Findings

The results indicate that direct healthcare property and listed healthcare offer two key advantages for institutional investors in managing their property portfolios: (1) a stable yet superior risk-adjusted performance and (2) significant portfolio diversification potential in managing their property portfolios. Importantly, both direct healthcare property and listed healthcare provided valuable contributions in strengthening an investment portfolio's performance. The post-GFC sub-period analysis revealed a consistent conclusion regarding the healthcare asset class's performance attributes.

Originality/value

This is the first research that provides an independent empirical examination of the strategic importance of Australian healthcare property as a maturing alternative property sector that can serve both investment and environmental, social and governance goals of investors. This research presents a positive investment prognosis for the Australian healthcare property sector to achieve its institutionalised status as a mainstream asset class of the future.

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