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The purpose of this paper is to review the establishment of Primary Health Network (PHN) in Australia and its utility in commissioning Primary Health Care (PHC) services.

This study is an analysis of management practice about the establishment and development of a PHN as a case study over the three-year period. The PHN is the Hunter New England and Central Coast PHN (HNECCPHN). The study is based on “insiders perspectives” drawing from documentation, reports and evaluations undertaken.

HNECCPHN demonstrates a unique inclusive organisation across a substantial diverse geographic area. It has taken an innovative and evidence-based approach to its creation, governance and operation. HNECCPHN addresses the health challenges of a substantial Aboriginal and/or Torres Strait Islander population. It contains significant and diverse urban, coastal and distinct rural, regional and remote populations. It can be described as a “virtual” organisation, using a distributed network of practice approach to engage clinicians, communities and providers. The authors describe progress and learning in the context of theories of complex organisations, innovation, networks of practice, knowledge translation and social innovation.

The study provides initial publication into the establishment phase of a PHN in Australia.

The study describes the implementation and progress in terms of relevant international practice and theoretical concepts. This paper demonstrates significant innovative practice in the short term.

The study describes significant engagement and the importance of that with and between communities, service providers and health professionals.

This is the first study of the results of the implementation of an important change in the funding and delivery of PHC in Australia.

Diversity management is gaining attention in the organizations. This study aims to theorize and test a model linking efforts to support diversity and organizational value of diversity with job satisfaction and organizational identification and to propose that these relationships are mediated by an organization’s diversity climate.

Employee survey was used to collect data from employees at an Australian manufacturing organization. Structural equation modelling in AMOS was performed for the proposed model, controlling for age and gender.

The mediating role of diversity climate in the relationship of organizational value of diversity and outcomes (job satisfaction and organizational identification) is significant. The authors discuss theoretical, research and practical contributions.

The present study extends the literature by testing a mediation model derived from the signalling and social exchange theories.

The primary research question in this study concerns the establishment of a platform for intercultural collaborative lesson study, which promotes reciprocal dialogue between culturally distinctive educational research groups. Therefore, this study aims to introduce a case of intercultural collaborative lesson study projects between Hiroshima University and Leipzig University and to illustrate the issues in intercultural collaborative lesson study.

This study reconstructed the sequence of the project as a case under the narrative structure. Data were retrieved from a collaborative project between Hiroshima University and Leipzig University, which corresponds to the theoretical framework, as they represent a clear cultural contrast. The description of the project is reconstructed and reduced into a linear storyline of procedure.

This study identifies three key issues: (1) sharing data and culture, (2) visualising methodology and process, and (3) responding to research questions and answers.

This platform does require one cultural group neither throwing their own norms away nor creating an utterly new paradigm beyond their own cultures. It is a place “between” original places that enables groups to capture their own culture and another culture, which does not compel to change but effectively allows reflection and changing themselves.

Although several transcultural reports find that one cultural asset is imported and exported, the arena of bi-directional intercultural dialogue remains undeveloped. The collaborative project between Hiroshima and Leipzig is then introduced and examined to overcome the current problems in transnational lesson study.

The monetary valuation of cultural heritage of a selection of 16 major public, not-for-profit Australian cultural institutions is examined over a period of almost three decades (1992–2019) to understand how they have responded to the paradoxical tensions of heritage valuation for financial reporting purposes.

Accounting for cultural heritage is an intrinsically paradoxical practice; it involves a conflict of two opposite ways of attributing value: the traditional accounting and the heritage professionals (or curatorial) approaches. In analysing the annual reports and other documentary sources through qualitative content analysis, the study explores how different actors responded to the conceptual and technical contradictions posed by the monetary valuation of “heritage assets”, the accounting phraseology of accounting standards.

Four phases emerge from the analysis undertaken of the empirical material, each characterised by a distinctive nature of the paradox, the institutional responses discerned and the outcomes. Although a persisting heterogeneity in the practice of accounting for cultural heritage is evident, responses by cultural institutions are shown to have minimised, so far, the negative impacts of monetary valuation in terms of commercialisation of deaccessioning decisions and distorted accountability.

In applying the theoretical lens of paradox theory in the context of the financial reporting of heritage, as assets, the study enhances an understanding of the challenges and responses by major public cultural institutions in a country that has led this development globally, providing insights to accounting standard setters arising from the accounting practices observed.

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

The purpose of this paper is to propose a framework to improve the effectiveness of university–industry collaboration (UIC). This work enhances the existing body of literature and knowledge regarding collaboration and offers concrete steps to be taken for effective collaboration between universities and industries.

A literature review to study the best practices, impediments to collaboration and the various models proposed in the past for successful UIC was conducted. A workshop and focus-group meetings of practitioners and academic researchers was designed and organised to explore the current state of the university–industry engagement within the Australian Capital Territory (ACT) region and gather inputs regarding possible approaches to improve collaboration. The findings from the literature review and the results from this qualitative research regarding the approaches to improve the effectiveness of the collaboration were analysed.

The study discovers that various measures have been proposed in the form of best practices or models to improve the effectiveness of UIC. However, these measures often address a specific concern such as technology transfer, intellectual property (IP), etc. There is a scope for a comprehensive holistic framework to address many aspects of UIC in order to improve effectiveness and achieve success. A framework for improving the effectiveness of collaboration considering a comprehensive list of factors operating in a broad context within the collaboration system was proposed.

The framework builds on previous literature dealing with measures for successful UIC. However, it is the first of its kind, in the researcher's knowledge, in terms of comprehensiveness of the factors contributing to establishing and sustaining successful collaboration. The value of the individual experience of the participants in this qualitative research, which is on average more than 10 years in the software engineering field, validates the importance and quality of the data collected. The addition of these results to the framework increases its validity.The framework can be utilised by universities and industry practitioners to foster successful and effective collaboration. The results have significant relevance, particularly within the Australian context as the government has intensified the adoption of measures to encourage and improve collaboration between universities and the industry.

Derived from leader–member exchange theory, this study hypothesises the relationships between work–family related managerial support and affective commitment and job satisfaction, and advocates that these relationships are mediated by work–family conflict.

The model was tested in an Australian manufacturing organisation using survey data from employees, using structural equation modelling in Analysis of Moment Structures (AMOS).

The findings suggest that enhanced work–family related managerial support will decrease work–family conflict, eventually enhancing employees' affective commitment and job satisfaction.

This study provides important insights into the impact of managerial support on improvements in employees' work–family conflict, and, in turn, its impact on affective commitment and job satisfaction, in the Australian context.

源自領導者-成員交換理論，本研究就與工作、家庭有關的管理支援與情感承諾和工作滿足感之間的關係提出假設，並主張工作家庭衝突是引發這些關係的媒介。

有關的模型使用來自員工的調查數據，並使用AMOS內的結構方程式模式，在澳洲一個製造業組織內被測試。

研究結果暗示、若加強與工作家庭有關的管理支援，則工作家庭衝突便會減少，而這最後將會增加員工的情感承諾和工作滿足感。

本研究提出了重要的見解，使我們更了解在澳洲的背景下，管理支援對改善僱員工作家庭衝突之作用，進而更明白管理支援對情感承諾和工作滿足感的影響。

This study explores the scope, materiality and extent of environmental and social sustainability disclosure – as benchmarked against the Global Reporting Initiatives (GRI-G4) – of the top 10 logistics firms operating in Australia. It also investigates the relationships between the extent of environmental and social sustainability disclosure of these firms and their actual financial performance.

The authors adopted an inductive case study approach for an in-depth investigation of the relationships among concepts. A content analysis of the firms' sustainability reports was performed to determine their pattern and extent of sustainability disclosure against the GRI framework. A disclosure–performance analysis (DPA) matrix was employed to relate the extent of environmental and social sustainability disclosure of these 10 firms with their actual financial performance (i.e. return on assets [ROA] and total revenue growth).

This study found that the extent of sustainability reporting was relatively high on the labour practices and decent work subgroup, followed by the environmental dimension of the GRI-G4 framework. However, it was relatively low on the society, human rights and product responsibility subgroups of the GRI framework. The DPA revealed that “Leaders” (firms with higher sustainability disclosure levels) achieved significantly higher ROA. However, “Opportunists” (firms with lower sustainability disclosure levels) achieved higher levels of financial returns (i.e. ROA and total revenue growth) with less attention to sustainability issues, which contradicts the win-win view of the sustainability disclosure–financial performance relationship.

First, this study contributes an in-depth review of sustainability disclosure practices of top logistics firms operating in Australia. Second, using DPA, it identifies the novel effects of environmental and social sustainability disclosure levels on these firms' financial performance. It also sheds further light on the potential effect of investments beyond substantial profitability for sustainability growth and corporate governance on the sustainability disclosure–financial performance relationship.

The purpose of this paper is to assess the extent to which work-based learning could potentially improve education and training pathways in Australia.

The paper reviews education and training provision in Australia through a contextualisation of the Australian Qualification Framework (AQF) with work-based learning pedagogy to determine the extent to which it might contribute to improved outcomes for learners.

People seeking to advance their career aspirations can consider the application of work-based learning to support lifelong learning pathways through the AQF.

There is a need for further longitudinal studies on the outcomes of work-based learning for organisations, individual learners and education and training institutions.

The application of effective WBL approaches has the potential to create a much larger flow of learners from experiential and vocational backgrounds into undergraduate programmes and onto higher education programmes using a consistent and effective pedagogy.

By actively considering the opportunities for learning at work and through work learners, educators and business managers may recognise that there would be more demand for work-based learning.

This paper represents an initial action research study which examines the role WBL can provide for life-long learning.