Search results

The present paper aims to outline the case for diversity gains for employers via virtual internships, while recognizing the role of government and educational support.

In the context of Australian employment statistics about people with disabilities, the actors, key issues and barriers to utilizing virtual internships are explored.

The results of an online survey with 24 career, access and inclusion service officers at Australian universities suggested that the large majority were unfamiliar with virtual internships, as many shared concerns about what kind of learning and mentoring opportunities such computer-mediated internships may provide to their students.

Employers embracing new e-HR developments may be particularly well situated to adopt virtual internships and combine these effectively with existing diversity initiatives, many of which already include mentoring and learning opportunities. A closer dialogue with career, access and inclusion services may further support a fruitful knowledge exchange and reduce the concerns of educational representatives about virtual internships and their usefulness to increase the employment prospects of people with disabilities.

At present, virtual internship programs remain the exception, and are often not connected with diversity initiatives, nor are virtual internships well known among student services. However, virtual internships represent a promising opportunity for employers who wish to access untapped national (or even international) talent pools and thus candidates that would benefit from and contribute to their diversity initiatives.

The purpose of this paper is to discuss the opportunities and limitations of computer-mediated internships (CMIs) for higher education providers (HEPs) and to outline how HEPs may maximize the benefits that arise from CMIs through strategic choices.

The paper provides a systematic assessment of the benefits, opportunities and limitations of CMIs. A particular focus of the paper concerns ways in which HEPs may utilize CMIs to maximize student learning as well as institutional benefits in terms of the use of expertise, collaborations and the achievement of institutional targets.

Benefits of CMIs include the more inclusive access of previously disadvantaged student groups to internship opportunities, as well as fewer restrictions for HEPs and employers. Given the right design, CMIs can provide a number of important learning opportunities to students while providing extensive opportunities for HEPs. However, the benefits of CMIs need to be viewed in line with the challenges that arise, such as the skill and expertise required to implement CMIs, the required investment of resources, and the currently limited acceptance of CMIs by employers.

The findings of the paper highlight that CMIs have the potential to be highly beneficial for HEPs and students. In addition, the paper showcases how HEPs may address the limitations of traditional internships, as well as the challenges that arise in relation to CMIs, through the systematic and well supported application of technological solutions.

The paper makes an important contribution to the literature because it is the first to evaluate the potential of CMIs for the providers of higher education programs.

The purpose of this paper is to provide a student learning outcome focussed assessment of the benefits and limitations of traditional internships, e-internships, and simulated internships to evaluate the potential of computer-mediated internships (CMIs) (e-internships and simulated internships) within higher education from a student perspective.

The paper undertakes a systematic conceptually based assessment of the extent to which CMIs are able to replicate the cognitive, skill-based and affective learning outcomes of traditional internships. In addition, the key limitations of traditional internships from a student perspective are identified, and the potential ability of CMIs to address these limitations is assessed.

The findings of this paper highlight that CMIs are able to replicate most of the benefits of traditional internships, whilst concurrently addressing many of their limitations. However, the current paper also identifies a number of important limitations for student learning in CMIs, and provides advice that aims to assist students in maximising their learning outcomes in these situations.

The paper is the first to provide a systematic student learning outcome focussed comparison of traditional internships and CMIs. In addition, the paper establishes the high potential of simulated internships for student learning in higher education, and provides students, higher education providers and researcher with learning outcome focussed criteria sets that enable the empirical evaluation of CMIs in future research.

The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession’s minimum educational expectations (MEEs).

The paper uses a series of quantitative and qualitative analyses to determine whether or not the content and focus of these programmes prepares students for contemporary accounting practice.

The results of these analyses demonstrate that most accredited undergraduate accounting degrees in Australia are largely unaligned with the profession’s expectations, with 18 (out of 57) degree programmes showing no overlap between their learning outcomes and the profession’s MEEs. In addition, only two (out of 57) programmes are shown to address all of the profession’s minimum expectations. A subsequent analysis of the focus and structure of the evaluated degree-level learning outcomes revealed additional inconsistencies between the interpretation of individual MEEs by the profession and the higher education sector.

This paper demonstrates that accredited undergraduate degrees are predominantly unable to prepare students for entry into the accounting profession, and that the prior efforts to align accounting curricula with the profession’s needs and expectation have thus far been largely unsuccessful. The findings of this paper are relevant for higher education providers and the accounting profession because they reflect the current level of alignment between the content and focus of undergraduate accounting education and the profession’s expectations. In addition, the findings of this paper highlight that the current accreditation process of the professional accounting bodies in Australia does not generate the desired alignment between academia and accounting practice.

Sustainability is one of the leading challenges of our age, and higher education plays a vital role in supporting the implementation of sustainability initiatives. There has been substantial progress in business schools introducing sustainability into courses with extant literature detailing case studies of sustainability education and student perceptions of their learning. The purpose of this paper is to address the gap in literature from educators' perspectives on their experiences of introducing sustainability teaching using specific teaching tools for sustainability.

This paper presents a case study on a sustainability teaching tool, WikiRate, that was embedded into business and management courses at seven higher education institutions from across the globe. Interviews were conducted after course delivery to gain insights into the practical challenges of designing and implementing a sustainability education activity.

The findings show that educators perceive sustainability as a complex issue, presenting a challenge to teaching in university systems whose normative curricula are rooted in instrumental problem-solving. Furthermore, educators described challenges to their own learning in order to implement sustainability into curricula including the need for compromises and adaptions.

This empirical study reports on educators' experiences embedding sustainability into their courses through an innovative teaching tool, WikiRate. This paper has implications for reframing how we can approach sustainability education and presents discussion ways to teach complexity without reduction or simplification.

It is difficult for corporate sustainability reporting (CSR) to provide accountability to stakeholders. This paper assesses whether accountability-based CSR systems can be created through the application of Spotlight Accounting and WikiRate as a hybrid forum.

The current paper explores the utility of Spotlight Accounting for CSR through assessing its application to a hybrid forum, WikiRate. This process involved engaging student researchers to collect CSR data from the United Nations Global Compact's (UNGC) corporate action group (CAG) and recording this information into the WikiRate platform. Aggregate analysis was conducted to assess the limitations and challenges of the data to inform decision-making.

Spotlight Accounting exposes challenges within traditional applications of CSR. These challenges impact comparability, decision usefulness and accountability of CSR data for stakeholders.

This paper provides recommendations to enhance the accessibility and relevance of company information to assist in the provision of Spotlight Accounting. In doing so, it highlights the usefulness of CSR to leverage greater accountability between corporations and society.

This paper applies the emerging practices of Spotlight Accounting and presents it as an alternative way to research and conceptualise external accounts, reporting and accountability. This form of accounting has the potential to enhance communications and partnerships between companies and society as well as challenge dominate power dynamics held by corporations.

The paper addresses the question of whether Crown land managed by local authorities in the New South Wales (NSW) local government system should be recognised as assets on municipal balance sheets.

The paper provides a synoptic review of the literature on accounting for public goods assets followed by a critical analysis of the official requirements of the NSW government on the recognition of Crown land.

The NSW government holds that Crown land managed by local councils should be recognised as an asset on council books. However, following an assessment of the problem through the analytical prism of financial accounting, it is argued that councils do not possess control over Crown land and that such land should thus not be recognised by councils.

The paper covers the legal and accounting framework applicable to NSW local government. However, it has broader implications for other local government systems with similar institutional and legislative foundations, such as other Australian states, New Zealand and South Africa, and these implications are highlighted in the paper.

It is argued that NSW government policymakers should re-consider the requirement for Crown land to be recognised on councils' books. Local authorities would then be able to save money and time on external auditing, management of land asset registers and the mandatory valuation of land.

Although Crown land shares some of the characteristics of other public good assets, unique accounting challenges arise due to the existence of a market in which such land could be traded not by councils, but by its legal owner (the Crown). In financial accounting, legal ownership is not considered as the main criterion over assets. However, the authors argue that for Crown land vested with councils, it becomes a critical factor in decision making.

The purpose of this paper is to discuss major criticisms of traditional undergraduate accounting programmes and to introduce virtual internships as a curriculum innovation that addresses these criticisms.

The main aim of the paper is to inspire curriculum innovation in accounting programmes though the introduction and discussion of virtual internships as a contemporary teaching model.

The paper provides a detailed outline of the virtual internship model, its advantages and disadvantages, and its development in practice.

The paper is likely to be most relevant for academics in undergraduate accounting programmes because it provides a practical guide to the development of this curriculum innovation.

The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in the prior harmonisation literature through the introduction of two newly developed significance assessment methodologies.

The influence of the mandatory IFRS adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well as the within and between country harmonisation of accounting practices is investigated through an event type study. These investigations are conducted using a McNemar test with Bowker extension as well as the Split C‐Index with a newly developed bootstrapping significance testing methodology.

This study demonstrates that the mandatory IFRS adoption in the analysed countries is linked to a significant harmonisation of DT and GW accounting practices between AUS, HK and the UK. Furthermore, the increase of adequate accounting policy information in the financial reporting documents of UK firms over the period of this study is identified as an important harmonisation accelerator.

This study adds to the prior literature due to its focus on the mandatory IFRS adoption within the analysed countries. Furthermore, the introduction of two newly developed methodologies to evaluate the significance of accounting policy choice changes and harmonisation over time addresses an important methodological shortcoming in the prior literature.

The purpose of this paper is to extend and improve prior readability and obfuscation research by investigating the effect of connotation on readability and obfuscation. Furthermore, the paper aims to develop and apply a novel connotation‐based obfuscation assessment approach.

In total, 87 chairman reports of firms included in the Standard & Poor's ASX200 index were analyzed. The readability of sections and connotation‐based groups of sentences within these narratives were assessed using the Flesch readability formula. The presence or absence of obfuscation within the analyzed chairman addresses was determined using a novel connotation‐based obfuscation assessment approach.

The study demonstrates that the mid section within the analyzed chairman addresses was significantly more difficult to read than the first and last sections. However, the notion that these reading difficulty differences were due to the prevalence of positive and negative news within these sections could not be supported. A subsequent analysis of the reading difficulty differences between connotation‐based groups of sentences identified the largely positive group of sentences as an important source of reading difficulty. Finally, the advantages resulting from an application of the connotation‐based obfuscation assessment developed in this paper over the traditional obfuscation assessment techniques used in prior literature are demonstrated.

This paper provides a substantial contribution to the literature by establishing a direct link between the connotation of information provided in financial reporting narratives and the readability and obfuscation exhibited by these narratives. The novel assessment approach developed in this paper can be used to benefit preparers and users of financial reporting information by identifying types of sentences whose preparation and/or analysis should be approached cautiously.