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Article
Publication date: 25 March 2024

Lama Abu Alieh, M. Reza Hosseini, Igor Martek, Wei Wu and Mehrdad Arashpour

A lack of suitably qualified Building Information Modelling (BIM) professionals is understood to be a major barrier towards higher uptakes of BIM in the Australian construction…

Abstract

Purpose

A lack of suitably qualified Building Information Modelling (BIM) professionals is understood to be a major barrier towards higher uptakes of BIM in the Australian construction industry. In response, Australian universities have tried to integrate the teaching of BIM into construction-related curricula, but with limited success. The acknowledged impediment is the lingering mismatch between what universities offer and what industry actually needs. However, the exact nature of that mismatch has yet to be identified. This study addresses that knowledge gap. It assesses both the current status of BIM competencies among university graduates and explores how BIM education at Australian universities may be improved to deliver BIM work readiness, as required by the industry.

Design/methodology/approach

This paper employed a qualitative research approach, utilizing 17 semi-structured interviews with experts in the Australian BIM industry. The Person-Organization (PO) fit theory, which emphasizes the congruence between individual and organizational characteristics, was utilized as a theoretical framework to examine the compatibility between “demand” and “ability” perspectives. The resulting data were analysed using this theoretical framework to gain insights into the PO fit perspectives in relation to BIM industry practices.

Findings

Findings reveal that graduates are generally competent regarding the use of BIM software. However, employers require much more than software skills, and expect recruits to have the capability to implement BIM as a process according to information management standards. Specifically, graduates are significantly deficient in matters of BIM protocols, collaboration and coordination, information workflows as well as completion and handover procedures.

Originality/value

This study is the first of its kind that bridges the gap between industry expectations and university education, in the Australian context, moving beyond the common discourse in education literature, which is exclusively focused on assessing students’ perceptions about BIM.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 17 July 2023

Yosra Mnif and Marwa Tahri

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.

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 13 October 2022

Arka Ghosh, Jemal Abawajy and Morshed Chowdhury

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Construction Innovation , vol. 24 no. 3
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 26 May 2023

David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Accounting Literature, vol. 46 no. 2
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 18 February 2022

Hilary du Cros

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Practical implications

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.

Social implications

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.

Originality/value

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.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 2
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 8 September 2023

David D. Knoll A.M.

This study aims to investigate Australian civil tribunal decisions to ascertain compliance with decisional quality standards in Australian law, with a particular focus on strata…

Abstract

Purpose

This study aims to investigate Australian civil tribunal decisions to ascertain compliance with decisional quality standards in Australian law, with a particular focus on strata and community title cases.

Design/methodology/approach

An orthodox doctrinal legal analysis and assessment of cases and tribunal policies was adopted. All Australian jurisdictions were surveyed, including federal, state and territory jurisdictions. The case law in each jurisdiction was screened to identify whether the principles applicable to decisional quality were engaged and then analysed as to the extent of that engagement.

Findings

Where a party presents a substantial, clearly particularised argument relying upon established facts, tribunals are obliged to address those facts and the arguments by way of an active intellectual process. However, appellate decisions disclose a degree of deference not often accorded to judicial officers, and there is a need for a more disciplined approach to ascertain whether any errors have been made by a tribunal lie on the critical path to the decision. As strata and community title disputes become more complex, the importance of decisional quality standards can only increase.

Research limitations/implications

Up to date as of 1 March 2023.

Practical implications

The present position would appear to be that where a party presents a substantial, clearly particularised argument relying upon established facts, a tribunal must address its mind to those facts and the arguments by way of an active intellectual process. The requirement is limited to circumstances prescribed by a statute and factual and legal issues which are necessary to be determined in order for the tribunal to be satisfied as to circumstances prescribed by a statute. However, where the errors are not gross and plainly obvious, appeals from defective tribunal decisions are unlikely to succeed. There is a degree of deference not often accorded to judicial officers. That deference is unfortunate when tribunals are allocated jurisdiction over what quite often are significant property disputes.

Social implications

The impact on community living of uncorrected poor quality tribunal decisions can be immense, depending on the degree of error. For example, water ingress into people’s homes might remain unremedied for many years, as, for example, occurred in the Marinko case.

Originality/value

The research and analysis is entirely original. A search of journals and textbooks did not identify any prior analysis, at least in the Australian context, relating to decisional quality standards of tribunals.

Details

Journal of Property, Planning and Environmental Law, vol. 16 no. 1
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 23 January 2024

Stefania Velardo, Kristen Stevens, Michelle Watson, Christina Pollard, John Coveney, Jessica Shipman and Sue Booth

Children's food insecurity experiences are largely unrepresented in academic literature. Parents and caregivers cannot always accurately evaluate their children's attitudes or…

Abstract

Purpose

Children's food insecurity experiences are largely unrepresented in academic literature. Parents and caregivers cannot always accurately evaluate their children's attitudes or experiences, and even within the same family unit, children and their parents may report differing views and experiences of family food insecurity. The purpose of this narrative review is to identify studies that include children's voices and their perceptions, understanding, and experience of food insecurity in the household.

Design/methodology/approach

This narrative review aimed to address the following questions: (1) “What research studies of household food insecurity include children's voices?” and (2) “Across these studies, how do children perceive, understand and experience food insecurity in the household?”. A database search was conducted in October 2022. After inclusion and exclusion criteria were applied, 16 articles remained for review.

Findings

The findings from this review were organised into three themes: Theme 1: Ways children coped with accessing food or money for food; Theme 2: Food-related strategies children used to avoid hunger; and Theme 3: Children attempt to mask food insecurity.

Research limitations/implications

Future research should further explore the long-term consequences of social pressures and informal economic engagement on children's well-being and social development. By addressing the social determinants of food insecurity, this study can strive to create supportive environments that enable all children to access adequate nutrition and thrive.

Social implications

Overall, the findings of this review demonstrate the significant social pressures that shape children's responses to food insecurity. Results suggest that children's decision-making processes are influenced by the desire to maintain social standing and avoid the negative consequences of being food insecure. As such, this review underscores the need for a comprehensive understanding of the social context in which food insecurity occurs and the impact it has on children's lives. Understanding these dynamics is crucial for developing effective interventions and policies addressing the multifaceted challenges food insecure children face.

Originality/value

This review has highlighted a need for interventions to incorporate trauma-informed strategies to protect children from and respond to the psychologically distressing experiences and impact of living in food insecure households.

Details

British Food Journal, vol. 126 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 20 February 2024

Luke Butcher and Mark Bryant

Traditional sports have seen declining participation at many levels, with football being no different. This is occurring at a time when emergent technologies present new…

Abstract

Purpose

Traditional sports have seen declining participation at many levels, with football being no different. This is occurring at a time when emergent technologies present new challenges, particularly to the crucial yet ignored cohort of millennials. Without meeting the needs of millennials, football cannot be successful in the future. This research seeks to understand how millennial football fandom (sport, not team) in Australia impacts football participation, whilst empirically examining the impact of football video games (FVGs).

Design/methodology/approach

Survey data are collected from online groups, forums and social media pages of Australian football (soccer) fans. Quantitative analysis of millennial fandom and its influence on football participation (for the first time demarcated into play and engagement) is undertaken, including the moderating influence of time spent playing FVGs, amidst covariate influences of age and number of children.

Findings

Results highlight the multi-dimensionality of millennial football fandom in Australia, reveal the typical hours spent playing football across a range of participation types (including play and engagement), support fan involvement’s influence on engagement with football, establish that a desire to interact with other football fans manifests in playing more football, specify how playing FVGs moderates these relationships, supports the covariate influences of age and evidences that playing FVGs does not hamper football play.

Originality/value

This is the first study to examine millennial fans of football (the sport, not tied to a club) and the influence of fandom on football participation. By separating football participation into two forms, play and engagement, we highlight discrete influences, whilst evaluating for the first time the moderating influence of the time millennials spend playing FVGs. For sport managers and administrators, these are important findings to facilitate better segmentation, recruitment, retention and participation, each with broader societal health benefits. This is undertaken in Australia where football is not a dominant code, relegating fandom to a niche, thus revealing important findings for sports and business management.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 3
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 24 October 2023

Doron Goldbarsht

The rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks…

Abstract

Purpose

The rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks that protect consumers, combat money laundering and address risks linked to digital assets. Conventional approaches to confiscation and anti-money laundering are deemed insufficient in this evolving landscape. The absence of a central authority and the use of encryption hinder the identification of asset owners and the tracking of illicit activities. Moreover, the international and cross-border nature of digital assets complicates matters, demanding global coordination. The purpose of this study is to highlight that the effective combat of money laundering, legislative action, innovative investigative techniques and public–private partnerships are crucial.

Design/methodology/approach

The focal point of this paper is Australia’s approach to law enforcement in the realm of digital assets. It underscores the pivotal role of robust confiscation mechanisms in disrupting criminal networks operating through digital means. The paper firmly asserts that staying ahead of the curve and maintaining an agile stance is paramount. Criminals are quick to embrace emerging technologies, necessitating proactive measures from policymakers and law enforcement agencies.

Findings

It is argued that an agile and comprehensive approach is vital in countering money laundering, as criminals adapt to new technologies. Policymakers and law enforcement agencies must remain proactively ahead of these developments to efficiently identify, trace and seize digital assets involved in illicit activities, thereby safeguarding the integrity of the global financial system.

Originality/value

This paper provides a distinctive perspective by examining Australia’s legal anti-money laundering and counterterrorism financing framework, along with its law enforcement strategies within the realm of the digital asset landscape. While there is a plethora of literature on both asset confiscation and digital assets, there is a noticeable absence of exploration into their interplay, especially within the Australian context.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 18 January 2024

Lucinda McKnight and Cara Shipp

The purpose of this paper is to share findings from empirically driven conceptual research into the implications for English teachers of understanding generative AI as a “tool”…

Abstract

Purpose

The purpose of this paper is to share findings from empirically driven conceptual research into the implications for English teachers of understanding generative AI as a “tool” for writing.

Design/methodology/approach

The paper reports early findings from an Australian National Survey of English teachers and interrogates the notion of the AI writer as “tool” through intersectional feminist discursive-material analysis of the metaphorical entailments of the term.

Findings

Through this work, the authors have developed the concept of “coloniser tool-thinking” and juxtaposed it with First Nations and feminist understandings of “tools” and “objects” to demonstrate risks to the pursuit of social and planetary justice through understanding generative AI as a tool for English teachers and students.

Originality/value

Bringing together white and First Nations English researchers in dialogue, the paper contributes a unique perspective to challenge widespread and common-sense use of “tool” for generative AI services.

Details

English Teaching: Practice & Critique, vol. 23 no. 1
Type: Research Article
ISSN: 1175-8708

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