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This paper explores the applicability of environmental theories to understanding patterns of police misconduct. In turn, it aims to offer a method for identifying prevention techniques that can be practically applied by policing agencies.

The study empirically examined 84 substantiated matters of police misconduct in Queensland, Australia. The matters were content-analysed for elements of the first level of the crime triangle. These elements were then analysed to identify their relationships with the situational precipitators that initiated the misconduct; proactive misconduct and situational misconduct.

The two types of initiating misconduct had differing relationships with the crime triangle elements. Therefore, specific prevention techniques can be tailored by policing agencies to address and prevent each type of misconduct more successfully. The paper discusses these findings in terms of preventative measures according to the second preventative level of the crime triangle and situational crime prevention techniques.

This paper provides an alternative approach to understanding and preventing police misconduct by exploring the applicability of environmental theories. It finds that environmental theories offer a feasible approach for policing agencies to understand and tailor prevention of police misconduct in their jurisdictions.

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This paper aims to present a comprehensive view of the assets recognition criteria by providing a coherent set of pre-measurement themes that should be taken into consideration to be a candidate asset.

This paper is a conceptual review paper.

This synthesis review results in seven themes; the social constructionist nature of the conceptual framework (CF), the nature of assets, the changing nature of asset recognition, asset measurement bases, entity-specific vs market-specific recognition, the economic resource comprising “rights”, and finally, the role of “separability” in asset recognition.

With the increasing importance of internally created assets and their implications on the financial position of the business entity, and with coinciding of revisiting the CF for financial reporting (at the time of writing this paper), this paper shows a synthesis and comprehensive themes of asset-based recognition criteria for tangible and intangibles assets.