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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 study…

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. This study…

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

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.

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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: 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 some…

2539

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. 27 no. 2
Type: Research Article
ISSN: 1361-2026

Keywords

Article
Publication date: 10 January 2023

Ashesha Paveena Weerasinghe, Larelle Chapple and Alexandra Kate Williamson

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership…

1000

Abstract

Purpose

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership aspirations.

Design/methodology/approach

The research design is informed by the prior literature on pathways by minority groups to corporate leadership through the theoretical lens of transformational leadership. The investigation is conducted using textual analysis of reconciliation action plans (RAPs), a contemporary and voluntary practice adopted by Australian listed companies to disclose their commitment to national reconciliation. RAPs are publicly available from the official websites of listed companies.

Findings

The analysis of contemporary RAPs highlights organizational initiatives to support Indigenous Australians related to corporate and community leadership. Since the authors’ focus is the former, corporate leadership initiatives are further analyzed. Two initiatives for Indigenous Australians to pursue corporate leadership positions are emerging future leaders' programs and mentoring programs. This is the extent to which the authors observe Australian firms' transformational leadership. While some firms have implemented these initiatives with specific targets, other firms do not have specific initiatives or targets. The paper also conducts longitudinal analysis into the transformational leaders' past RAPs and triangulates to other evidence of reconciliation commitment such as the Uluru Statement from the Heart.

Research limitations/implications

This paper contributes new insights to the research area of board cultural diversity, specifically to the limited literature on Indigenous reconciliation. It provides insights into firms and policymakers to address the ongoing issue of the underrepresentation of Indigenous Australians in corporate leadership. The sample of firms comprises Australian listed firms that have adopted higher-order RAPs, which restricts the generalizability of the findings to other sectors.

Originality/value

This paper explores the under researched phenomenon of Indigenous people's pathways to corporate leadership. The research design is informed by transformational leadership theory through considering institutional actions for reconciliation. This research provides evidence of the extent to which corporate Australia has taken action on the issue of the under-representation of Australian Indigenous people in corporate leadership.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
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.

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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. Specifically, the…

3363

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…

693

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: 13 March 2017

Teagan Altschwager, Jodie Conduit, Tatiana Bouzdine-Chameeva and Steve Goodman

The purpose of this paper is to introduce the term branded marketing events (BMEs), and examine the role of its experiential components as a strategic tool for the facilitation of…

2264

Abstract

Purpose

The purpose of this paper is to introduce the term branded marketing events (BMEs), and examine the role of its experiential components as a strategic tool for the facilitation of customer brand engagement. This study examines five experiential components of BMEs at events held in Australia and France to determine their respective impact on customer brand engagement.

Design/methodology/approach

Surveys were distributed to attendees of ten events by six wine brands in South Australia, and six events in five sub-regions of Bordeaux.

Findings

Findings suggest that BMEs influence customers’ brand engagement and brand purchase intention in both Australia and France. However, the experiential components within the events had differing effects. Australian customers were influenced by cognitive, sensorial, and relational experiences and their increased customer brand engagement strongly influenced brand purchase intention. French customers, however, required pragmatic event experiences to build brand engagement.

Originality/value

Recognizing their mutual experiential and interactive foundations, this study integrates the research domains of marketing events, customer experiences and customer brand engagement, and contributes to the strategic understanding of how branded event experiences facilitate customer brand engagement.

Details

Journal of Service Theory and Practice, vol. 27 no. 2
Type: Research Article
ISSN: 2055-6225

Keywords

Article
Publication date: 20 September 2010

Tim Lindgren, Marta Sinclair and Dale Miller

The purpose of this paper is to explore how Australian fashion designers perceive the impact and opportunities offered by the Chinese textile and clothing industry.

2954

Abstract

Purpose

The purpose of this paper is to explore how Australian fashion designers perceive the impact and opportunities offered by the Chinese textile and clothing industry.

Design/methodology/approach

A qualitative research design used personally administered, semi‐structured interviews. A purposeful sample used interviewees drawn from proactive fashion business owners. The sample covered four clothing categories. Thematic data analysis was used, and data integrity was assured, using well‐recognised techniques including triangulation and constant comparison.

Findings

The Queensland fashion designers are experiencing significant impacts from the current economic and manufacturing situations and the challenges presented by developments in China. They respond to their operational concerns, but do not deal strategically with contemporary challenges. They are unaware of opportunities that the Chinese textile and clothing industry offers, struggling with a global perspective. Although they are aware of issues with intellectual property, they have little experience in protecting their intangible assets.

Research limitations/implications

Future research could link the proposed scenario building with interviews, to develop an even more robust research design. Extensions to other Asia Pacific countries could reveal common issues and any unique perspectives.

Practical implications

Application of the proposed model and the pursuit of the scenarios for future development could assist fashion designers in the formation of a sense of community. A return to craftsmanship could nurture the local fashion design community, and create offshore links and relationships, facilitated by technology.

Originality/value

The empirical study proposes a new model, suggesting approaches and solutions, not previously considered in the context of fashion designers and their opportunities in doing business with China.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1361-2026

Keywords

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