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The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences.

This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the lens of actor–network theory. This study further explores the weaknesses and complexities associated with implementing a complete ban on asbestos, ensuring that only asbestos-free building materials are imported to Australia. This study uses data collected from 15 semi-structured interviews with stakeholders, responses from the Australian Border Force to a questionnaire and 215 counter accounts from the media, the Australian Government, industry organizations, non-governmental organizations and social group websites during the period from 2003 to 2021.

This study reveals that stakeholders' expectations of zero tolerance for asbestos have not been met. This assertion has been backed by evidence of asbestos contamination in imported building materials throughout recent years. Stakeholders say that the complete prevention of the importation of ACBMs has been delayed because of issues in policy implementations, opaque supply chain activities, lack of transparency and non-adherence to mandatory and self-regulated guidelines.

Stakeholders expect public and private sector organizations to meet their accountabilities through mandatory adoption of the given policy framework.

This research provides a road map to identify the multiple accountabilities, their related weaknesses and the lack of implementation of the necessary protocol, which prevents a critical aspect of legislation from being effectively implemented.

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

This study uses a multivariate regression analysis based on hand-collected data consisting of 180 observations from Australian domestic banks between 2010 and 2018.

The primary results of the empirical analysis indicate that audit partner industry specialization is negatively associated with the level of tax avoidance in Australian banks. Regarding the audit committee, the proportion of industry specialists among audit committee members reduces the magnitude of tax avoidance. These results are robust, as they hold the same for alternative measures of tax avoidance and industry specialization of audit partner and audit committee members. Results from supplementary analysis reveal that the interactive effect of both audit firm and audit partner industry specialization strengthens the auditors’ effectiveness in reducing the level of tax avoidance.

As this study highlights the importance of the industry specialization in decreasing tax avoidance, it can be beneficial for policymakers to assess the impact of good governance on the level of tax avoidance in the banking industry.

Even though the existing studies examine the link between the governance actors’ industry specialization and tax avoidance in nonfinancial firms, this paper explores the banking industry that differs from nonfinancial firms in among others; accounting and fiscal regulations. This study further provides unique evidence indicating that industry specialization of the audit partner constitutes a significant determinant of minimizing the bank’s level of tax avoidance.

This study aims to provide an excellent overview of current research trends in the construction sector in digital advancements. It provides a roadmap to policymakers for the effective utilisation of emergent digital technologies and a need for a managerial shift for its smooth adoption.

A total of 3,046 peer-reviewed journal review articles covering Internet of Things (IoT), blockchain, building information modelling (BIM) and digital technologies within the construction sector were reviewed using scientometric mapping and weighted mind-map analysis techniques.

Prominent research clusters identified were: practice-factor-strategy, system, sustainability, BIM and construction worker safety. Leading countries, authors, institutions and their collaborative networks were identified with the UK, the USA, China and Australia leading this field of research. A conceptual framework for an IoT-based concrete lifecycle quality control system is provided.

The study traces the origins of the initial application of Industry 4.0 concepts in the construction field and reviews available literature from 1983 to 2021. It raises awareness of the latest developments and potential landscape realignment of the construction industry through digital technologies conceptual framework for an IoT-based concrete lifecycle quality control system is provided.

Literature around the careers of female academics is targeted mainly toward identifying and examining career progression inhibitors, while the drivers appear largely unexplored. This paper aims to contribute to contemporary knowledge by identifying drivers to the career progression of female academics in Australia. With COVID-19 currently impacting the careers of female academics this knowledge can assist universities and human resource (HR) professionals in developing policies and practices to better facilitate female academic career progression.

Empirically this paper draws on a qualitative study of 18 male and 29 female academics, as well as nine senior university stakeholders. The authors employed semi-structured interviews and a novel methodology, Draw, Write, Reflect.

In line with attribution theory, senior stakeholders mainly identified organisational efforts, including leadership, gender equity endeavours, recruitment and promotion approaches, as well as a construct known as “relative to opportunity considerations”, as drivers of female academics’ career progression. Female academics, however, largely attributed their career progression to personal factors, such as family support, informal mentoring, and determination and persistence.

The findings have implications for universities and HR practices seeking to facilitate female academic career progression. Implementation of the drivers identified may enhance female academics’ abilities to progress their careers.

By focussing on the drivers of, rather than the barriers to, female academic careers, the research is novel in its identification of a previously unexplored mismatch between organisational attribution and individual attribution of career progression drivers thereby advancing knowledge of gender differences in academic careers.

This study aims to better understand tourists’ revisit intention from their perspectives of past and expected experience and to investigate whether the formation of revisit intention differs between tourists from different nationalities.

The sample consisted of 250 Indonesian tourists who have visited Australia and 275 Australian tourists who have visited Indonesia. The data were analysed by conducting structural equation modelling and multi-group analysis with group comparisons.

Indonesian tourists’ intention to revisit Australia was influenced by past feeling experience and expected experience, while Australian tourists’ intention to revisit Indonesia was influenced by past feeling and relating experiences and expected experience. Both samples differ significantly in terms of relations between experiences and revisit intention. The relationship between past thinking experience and revisit intention was positive for Indonesians but negative for Australians. The relationship between past relating and expected experience was positive for Australians but negative for Indonesians. In addition, the influence of expected experience on revisit intention was stronger for Australian than Indonesian tourists.

To the best of the authors’ knowledge, this study, for the first time, enriches tourism literature in understanding revisit intention by investigating revisit intention in relation to both past and expected experiences, along with examining nationality differences in the revisit intention formation.

Do women contribute to performance of companies on which they serve as board of directors? Many prior studies examine this issue, but no consensus is reached on the benefits of women taking on leadership positions. The present study considers this thorny issue from a slightly different perspective. Does the association between gender diversity and business performance vary across sectors and economic cycles?

The sample for this study was derived from the firms included in the S&P Australian Securities Exchange (ASX) 300 Index, and the study period of 2004–2016 allowed authors to consider the effects of different sectors as well as different economic cycles on the relationship between gender diversity of boards and business performance. The authors consider the Australian context, which is somewhat unique from the other Western countries, as quotas on boards of directors are not made mandatory and the corporate governance practices are principle-based rather than rule-based.

Employing panel data models, at the aggregate level, the authors find no evidence of board gender diversity impacting business performance. Consideration of sectoral differences and economic cycles in the empirical analyses yielded additional insights. In particular, gender diversity has a beneficial association with performance for businesses in the services and financial sectors after the changes to corporate governance guidelines relating to diversity in 2010. These economic benefits, however, are not evidenced in the resources sector.

These findings offer support for critical mass and resource dependence theories.

The findings of this study have implications for inclusion and diversity policies of businesses and the society. Specifically, the findings offer support for gender diversity of corporate boards of directors.

This study highlights that women bring their unique skills and experiences to create economic value in sectors where they traditionally have more experience and opportunities.

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

Australia appears to be encountering a crisis in the protection of certain heritage places, despite its strong reputation in heritage conservation built up since the 1970s. Consequently, this paper examines changes to national cultural heritage management policy over the last few decades to understand more about this crisis.

Indigenous (Aboriginal and Torres Strait Islander heritage) was selected as the key focus. This paper applies a cultural heritage management framework tested first in Hong Kong to measure Australian paradigm change over 45 years.

It found the 1990s shift away from the provision of independent technical advice on national heritage policy has had a major impact. This shift is based on a change in ethos away from the earlier Whitlam/National Estate broader vision of heritage responsibilities towards a narrower more conservative one at the national level. Also, it found that studies and policymaking should allow for Indigenous voices. More Indigenous input in heritage policy formulation at all levels of government would further decolonise Indigenous heritage governance to deal justly with Indigenous Australians and their heritage.

Resources did not allow for comparative studies of the non-Indigenous (historic) and natural heritage as part of the current study.

The study also included a consultation paper and an online conference presentation that have raised questions about the efficacy of current national policy on Indigenous places, on which a national conversation is urgently needed. The recent review of the National Heritage Strategy by the Australian Commonwealth Government based some of its proposed options on those listed in the consultation paper to initiate this conversation in a limited way.

One finding is that attention to heritage policy and protection must be ongoing at all levels of government and inclusive of First People's human rights, particularly those concerning their heritage. In regard to Australia, most Aboriginal and Torres Strait Islander respondents in this study would like to see targeted funding return for more than just iconic Indigenous places and for the creation of a more independent heritage body that allows them more self-determination in the care of their heritage.

The paper's value is that it investigates the Australian Heritage Commission's impact in the development of Australian cultural heritage management and associated national policy. Also, it provides insights for other postcolonial or New World settler societies dealing with the same issues or any decision-makers considering establishing a national independent body to oversee heritage protection and policymaking.

Language and dialect, customs and service attitudes are just a few of the characteristics that make each culture unique. Consequently, the presence of people from different cultures during a service encounter may impact service quality, as what constitutes good service quality is perceived differently across cultures. As a country with a multicultural society, culturally diverse migrants from non-English speaking backgrounds (NESB) play an increasingly important role in the Australian hospitality and accommodation sector. Within this regional context, this study aims to contribute to a more robust understanding of the influence of workforce cultural diversity on different aspects of front-desk accommodation service quality in the accommodation industry.

In this qualitative study, 31 semi-structured in-depth interviews with guests, front-desk staff and managers at service apartments in Western Australia were conducted, followed by validation interviews with five hospitality human resource management experts.

The results of the interviews suggest that cultural diversity of NESB staff affects several aspects of Australian accommodation front-desk services, including communication quality, staff-guest interaction and guest satisfaction. Findings point out that culturally diverse NESB front-desk staff may face cross-cultural communication barriers due to different foreign accents and the presence of local slang, improve guest-staff interaction and the overall guest experience in case of similar cultural backgrounds with guests and provide authentic representations of multiculturalism in Australia.

The study sheds new light on tourists’ shifting perceptions and expectations of authenticity, particularly in Australia, where cultural diversity has increased in prominence. Moreover, in the Australian accommodation service, many NESB employees who have learned American/British English have difficulty conversing with people with Australian accents, especially when Australian slang is also present.

本项定性研究针对西澳大利亚州服务公寓的客户、前台工作人员和经理进行了 31 次半结构化深度访谈, 随后对五位酒店人力资源管理专家进行了验证性访谈。

语言和方言、习俗和服务态度是能体现每种文化独特性的几个特征。因此, 在服务过程中人们文化背景的差异可能会影响服务质量, 因为不同文化对于良好服务质量的认知各不相同。澳大利亚作为一个多元文化社会的国家, 其酒店和住宿行业的发展愈发受到来自非英语背景（NESB）的多元文化移民的影响。因而, 本研究以澳大利亚为案例地有助于更深入地了解劳动力文化多样性对住宿行业前台住宿服务质量的多层面影响。

访谈结果表明, NESB 员工的文化多样性对于澳大利亚住宿前台服务的沟通质量、员工-宾客互动、以及宾客满意度等多方面都有影响。调查结果指出, 文化多元化的 NESB 前台工作人员：（1）可能由于不同的外国口音和当地俚语的存在而面临跨文化沟通障碍; （2） 接待相似文化背景的宾客时员工-宾客互动和整体宾客体验都会得到提升（3）代表澳大利亚多元文化的真实现状。

本研究为游客对原真性的看法和期望的转变提供了新的线索, 特别是在文化多样性日益突出的澳大利亚。此外, 在澳大利亚的住宿服务中, 许多学习过美式/英式英语的NESB员工很难与带有澳大利亚口音的宾客沟通, 更何况还需面对澳大利亚俚语。

El idioma y el dialecto, las costumbres y las actitudes de servicio son sólo algunas de las características que hacen que cada cultura sea única. En consecuencia, la presencia de personas de diferentes culturas durante un encuentro de servicio puede repercutir en la calidad del servicio, ya que lo que constituye una buena calidad de servicio se percibe de forma diferente en las distintas culturas. Como país con una sociedad multicultural, los inmigrantes culturalmente diversos de origen no angloparlante (NESB) desempeñan un papel cada vez más importante en el sector de la hostelería y el alojamiento en Australia. Dentro de este contexto regional, este estudio contribuye a una comprensión más sólida de la influencia de la diversidad cultural de la mano de obra en diferentes aspectos de la calidad del servicio de recepción en el sector del alojamiento.

En este estudio cualitativo se realizaron 31 entrevistas en profundidad semiestructuradas a huéspedes, personal de recepción y gerentes de apartamentos en Australia Occidental, seguidas de entrevistas de validación con cinco expertos en gestión de recursos humanos del sector de la hostelería.

Los resultados de las entrevistas sugieren que la diversidad cultural del personal de los NESB afecta a varios aspectos de los servicios de recepción de los alojamientos australianos, como la calidad de la comunicación, la interacción entre el personal y los huéspedes y la satisfacción de éstos. Los hallazgos señalan que el personal de recepción de los NESB culturalmente diverso puede (1) enfrentarse a barreras de comunicación intercultural debido a los diferentes acentos extranjeros y a la presencia de jerga local, (2) mejorar la interacción huésped-personal y la experiencia general del huésped en caso de tener antecedentes culturales similares con los huéspedes, y (3) proporcionar representaciones auténticas del multiculturalismo en Australia.

El estudio arroja nueva luz sobre las cambiantes percepciones y expectativas de autenticidad de los turistas, especialmente en Australia, donde la diversidad cultural ha cobrado mayor protagonismo. Además, en el servicio de alojamiento australiano, muchos empleados de NESB que han aprendido inglés americano/británico tienen dificultades para conversar con personas con acento australiano, sobre todo cuando también está presente la jerga australiana.

The purpose of this study was to gain a deeper understanding of the experiences and challenges of Middle Eastern refugee mothers in using technology for language learning in regional Australian context.

This study used a qualitative research design and used a narrative enquiry technique to understand participants’ experiences of language acquisition with limited access to technology in new resettlement setting.

The findings presented in this paper were derived from a qualitative investigation conducted on a sample of 21 refugee mothers from Middle Eastern countries. The research aimed to explore the role of a language education programme on their integration within the regional Australian context. Participants discussed a variety of aspects of their everyday lives within their new resettlement context while offering insights on the language education programme and its impacts on their educational progress. The theme “lack of access/use of technology in English language learning” emerged from the narratives. This paper draws on selected interview data from the participants.

This study fills the gap in the literature on Middle Eastern refugees in regional Australia by exploring how lack/limited technology access can impact language acquisition of women from under-represented contexts.