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Home > Member Services > Publications > Magazines & Journals > Australian Accounting Review > March 2007

March 2007

Feature articles from the March 2007 edition of Australian Accounting Review.

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A matter of record: document management as part of good corporate governance, risk management and decision makingLock

Good governance, risk management and decision-making are facilitated by a proactive approach to document management which includes keeping necessary records but goes beyond that in order to achieve efficient and effective organisational performance.

What we might know (but aren't sure) about public-sector accrual accountingLock

This article responds to the preceding paper by Allan Barton by reviewing the practitioner and academic literature on accrual accounting in a general government sector context.

Tsunami swamps aid agency accountability: Government waives requirementsLock

Following the devastating tsunamis of 26 December 2004, Australians were eager to donate money to the relief effort.

Forum: accounting for not-for-profitsLock

Non-profit organisations are increasingly coming to the attention of academics as the recognition of a 'third sector' in the Australian economy gathers pace.

Corporate creep: an institutional view of consultancies in a non-profit organisation Lock

Professional consultants play a role in mobilising the 'creep' of corporate practices from the for-profit sector, through the public sector and into the non-profit sector.

User requirements for not-for-profit entity financial reporting: an international comparisonLock

This study investigates the not-forprofit (NFP) external financial reporting regulatory environments of the US, the UK, Canada and New Zealand and compares them with that of Australia.

Accrual accounting and budgeting systems issues in Australian governmentsLock

Much confusion has resulted from the adoption of two accrual accounting and budgeting systems by Australian governments.

Call for papers - performance measurement: new directions and behavioural implicationsLock

Request for papers on performance measurement: new directions and behavioural implications.

An examination of worldwide assured sustainability reportingLock

This paper examines a sample of 130 entities worldwide which issued assured sustainability reports between 2002 and 2004.

An empirical examination of the market returns and financial performance of entities engaged in sustainability reporting Lock

This study seeks to identify, in the Australian context, whether the level of sustainable reporting is associated with a range of financial and market performance attributes of the firm.

Call for papers - forum on adoption of international financial reporting standardsLock

Request for papers on the forum on adoption of international financial reporting standards.

A matter of record: document management as part of good corporate governance, risk management and decision makingLock

Good governance, risk management and decision-making are facilitated by a proactive approach to document management which includes keeping necessary records but goes beyond that in order to achieve efficient and effective organisational performance.

What we might know (but aren't sure) about public-sector accrual accountingLock

This article responds to the preceding paper by Allan Barton by reviewing the practitioner and academic literature on accrual accounting in a general government sector context.

Tsunami swamps aid agency accountability: Government waives requirementsLock

Following the devastating tsunamis of 26 December 2004, Australians were eager to donate money to the relief effort.

Forum: accounting for not-for-profitsLock

Non-profit organisations are increasingly coming to the attention of academics as the recognition of a 'third sector' in the Australian economy gathers pace.

Corporate creep: an institutional view of consultancies in a non-profit organisation Lock

Professional consultants play a role in mobilising the 'creep' of corporate practices from the for-profit sector, through the public sector and into the non-profit sector.

User requirements for not-for-profit entity financial reporting: an international comparisonLock

This study investigates the not-forprofit (NFP) external financial reporting regulatory environments of the US, the UK, Canada and New Zealand and compares them with that of Australia.

Accrual accounting and budgeting systems issues in Australian governmentsLock

Much confusion has resulted from the adoption of two accrual accounting and budgeting systems by Australian governments.

Call for papers - performance measurement: new directions and behavioural implicationsLock

Request for papers on performance measurement: new directions and behavioural implications.

An examination of worldwide assured sustainability reportingLock

This paper examines a sample of 130 entities worldwide which issued assured sustainability reports between 2002 and 2004.

An empirical examination of the market returns and financial performance of entities engaged in sustainability reporting Lock

This study seeks to identify, in the Australian context, whether the level of sustainable reporting is associated with a range of financial and market performance attributes of the firm.

Call for papers - forum on adoption of international financial reporting standardsLock

Request for papers on the forum on adoption of international financial reporting standards.

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