2002 - School of Accounting & Finance - Charles Sturt University

Research Report 2002

Foreword to the research report

It is with great pleasure and satisfaction that I contribute this foreword to the 2002 Research Report. First, thanks to Dr J. E. Bisman for chairing the Research Committee of the School and organising the seminar series. Second, thanks to the other members of the Research Committee, Ms K. S. Plummer and Mr C. Latham.

Finally, the enthusiastic manner in which all members of the academic staff of the School have responded to the research requirements of both University Senate and Faculty of Commerce should be acknowledged. Compared to the 2001 report, the 2002 report contains evidence of greater levels of activity, in more varied ways, by a higher proportion of the School. In other words, our output measures are both broader and deeper and more widely spread.

Well done everyone. This is a result about which we can all be pleased.

Now for 2003!!

Professor M R Mathews
Head of School
School of Accounting and Computer Science

Introduction to the research report

The 2002 Research Report provides a most important record of achievement in research and research related activities of the academic staff of the School of Accounting and Computer Science. The report clearly evidences development, quantitative growth and qualitative improvement in the research program in the School, witnessed by increases in both demonstrable outputs and outcomes. For example, the number and relative percentage of staff actively engaged in research has increased, the number of papers accepted for refereed and other conferences at national and international level has markedly increased, as have production of research Working Papers, presentation of research seminars, and the number of theses and dissertations completed and in progress.

Several new categories have been added to the 2002 report, which further reflect enhancements to research and research related activities by the academic staff, including conduct of research methods workshops, appointments as chairs and discussants at conferences, and alliances with University Research Centres.

In 2002 almost all staff satisfied the criteria for 'Research Active' status as defined by the Faculty of Commerce and denoted by the presentation of two research seminars and two published working papers per staff member, per annum. Additionally, two staff were officially deemed 'Research Productive' by the University, with a further two staff expected to achieve 'Research Productive' status within the next twelve months. It is particularly pleasing to note so many staff achieving these goals.

Another new feature of the 2002 report is the section on research output and outcomes sponsored by the School, providing a means to showcase the School's engagement with academics from overseas universities, other Australian universities, industry, other schools and divisions of the University, and students of the School of Accounting and Computer Science. Building the research ethos within the School has been facilitated not only by the enthusiasm of staff and support of management, but by forging linkages with others in the University and in the broader academic and professional communities.

A range of other research related activities of the School, including the work of the Research Committee, research mentoring, collaborative research, and peer review are canvassed in the School's 2002 Annual Report.

Dr J. E. Bisman
Presiding Officer
School of Accounting and Computer Science Research Committee

Research output & outcomes of staff in the School:

DEST point earning publications are marked *
Potential DEST point earning publications are marked #.
Note, however, that only one of multiple publications of the same paper can be claimed for DEST point purposes, and so the marking of some papers as DEST point earning is merely designed to indicate that in the absence of other publications of that paper, the paper would have attracted DEST points.

Refereed journal articles

Mathews, M. R. 2001 Rejoinder to commentaries on: Some thoughts on social and environmental accounting education, Accounting Education, 10(4), 379-382.
Mathews, M. R. 2001 Some thoughts on social and environmental accounting education, Accounting Education, 10(4), 335-352.
Pilcher, R. 2002, Reporting on roads by NSW local councils – Survival of the fittest, Accounting, Accountability and Performance, 8(2), 23-42.

Refereed conference papers & refereed, published conference proceedings

Bisman, J. E. The critical realist paradigm as an approach to research in accounting. A formal poster presentation to the Accounting Association of Australian and New Zealand Annual Conference, Perth, July 2002.
Bisman, J. E. The role of accounting in the construction of notions of wealth, success and respectability: A micro-historical study of an early Australian convict. Proceedings of the 9th World Congress of Accounting Historians. Melbourne, 30 July–2 August, 2002.
Carr, S. & Mathews, M. R. Accounting curriculum change: Is it a rational academic exercise? Paper presented to the Annual Conference of the Accounting Association of Australia and New Zealand, Perth, July 2002.
Carr, S. & Mathews, M. R. Accounting curriculum change: Is it a rational academic exercise? Paper presented to the 9th International Association for Accounting Education and Research (IAAER) World Congress, Hong Kong, 14 November 2002.
Ho, P. L. & Mathews, M. R. Comprehensiveness of disclosure of non-financial companies: Some empirical evidence from Annual Reports (2000) of companies listed on the Kuala Lumpur Stock Exchange. Paper presented to the Fourteenth Asian-Pacific Conference on International Accounting Issues, Los Angeles, 24 November 2002.
Mathews, M. R. A brief description and preliminary analysis of recent social and environmental accounting research literature. Paper presented to the 11th International Congress on Social and Environmental Accounting Research, Melbourne, 15 April 2002.
Mathews, M. R. Externalities revisited: The environmental equity accounting as a basis for internalising external costs. Paper presented to the 11th International Congress on Social and Environmental Accounting Research, Melbourne, 15 April 2002.
Mathews, M. R. Externalities revisited: The environmental equity accounting as a basis for internalising external costs. Paper presented to the Annual Conference of the Accounting Association of Australia and New Zealand, Perth, July 2002.
Mathews, M. R. Externalities revisited: The environmental equity accounting as a basis for internalising external costs. Proceedings of the 16th Australian and New Zealand Academy of Management (ANZAM) Conference: Enhancing Business and Government Accountability, La Trobe University, Victoria, 5 December 2002.
Mathews, M. R. Externalities revisited: The environmental equity accounting as a basis for internalising external costs. Paper presented to the Fourteenth Asian-Pacific Conference on International Accounting Issues, Los Angeles, 25 November 2002.
Mathews, M. R. A history of social and environmental accounting through the research literature. Proceedings of the 9th World Congress of Accounting Historians. Melbourne, 30 July – 2 August, 2002.
Pilcher, R. Accounting for roads by NSW local councils. Proceedings of the 16th Australian and New Zealand Academy of Management (ANZAM) Conference: Enhancing Business and Government Accountability, La Trobe University, Victoria, 4-7 December 2002.
Pilcher, R. Student approaches to learning in accounting: A pilot study using Biggs' and Kember's two-factor study process questionnaire. Paper presented to the Annual Conference of the Accounting Association of Australia and New Zealand, Perth, July 2002.
Pilcher, R. Student approaches to learning in accounting: A challenge for accounting educators (pilot study). Paper presented to the 9th International Association for Accounting Education and Research (IAAER) World Congress, Hong Kong, 14-16 November 2002.

Other conference papers & conference proceedings

Ho, P. L. & Mathews, M. R. Comprehensive disclosure: Evidence from Kuala Lumpur Stock Exchange listed companies. Paper presented to the 16th Australian and New Zealand Academy of Management (ANZAM) Conference: Enhancing Business and Government Accountability, Beechworth, Victoria, 5 December 2002.
Ho, P. L. & Mathews, M. R. Comprehensiveness of disclosure of non-financial companies: Some empirical evidence from Annual Reports (2000) of companies listed on the Kuala Lumpur Stock Exchange. Paper presented to the Financial Reporting Issues in the 21st Century conference, MARA University of Technology, Kuala Lumpur, 29-30 October 2002.
Hogan, P. R. Accounting information systems – An analysis of current curricula. Proceedings of the Accounting Educators Forum, Sydney, 29 November 2002.
Mathews, M. R. Accounting curricula: Does professional accreditation lead to uniformity? Proceedings of the Accounting Educators Forum, Sydney, 29 November 2002.
Pilcher, R. Reporting of roads by NSW councils – An institutional theory framework. Proceedings of the Centre for Economic Policy Research and Economic Research Centre PhD Conference in Economics and Business, Canberra, 6-8 November 2002.
Plummer, K. Ethical judgement and deep learning: A pilot study. Proceedings of the Accounting Educators Forum, Sydney, 29 November 2002.
Plummer, K. & Rolfe, D. A balanced scorecard for agricultural co-operatives: An introduction. A poster presentation to the 16th Australian and New Zealand Academy of Management (ANZAM) Conference: Enhancing Business and Government Accountability, Beechworth, Victoria, 4-7 December 2002.

Working papers

Bisman, J. E. 2002, Accounting, a convict and society: A case study on Australian accounting history. Faculty of Commerce Working Paper 27/02. Charles Sturt University.
Bisman, J. E. 2002, Using multiple methods in management accounting research: An example from a study of costs in outsourcing decision-making. Faculty of Commerce Working Paper 15/02. Charles Sturt University.
Carr, S. & Mathews, M. R. 2002, Accounting curriculum change: Is it a rational academic exercise? Faculty of Commerce Working Paper 04/02. Charles Sturt University.
Donnelly, R. & Toner, J. 2002, Teaching law for business students: A pedagogy based on relevance. Faculty of Commerce Working Paper 02/02. Charles Sturt University.
Goela, N. & Bisman, J. E. 2002, Financial and accounting aspects of leasing decision-making in Australia. Faculty of Commerce Working Paper 41/02. Charles Sturt University.
Goela, N. & Bisman, J. E. 2002, Methodological weaknesses of small business research: A revisitation. Faculty of Commerce Working Paper 01/02. Charles Sturt University.
Ho, P. L. & Mathews, M. R. 2002, Comprehensiveness of disclosure of non-financial companies: Some empirical evidence from Annual Reports (2000) of companies listed on the Kuala Lumpur Stock Exchange. Faculty of Commerce Working Paper 26/02. Charles Sturt University.
Hogan, P. R. 2002, Accounting information systems: An analysis of current curricula. Faculty of Commerce Working Paper 10/02. Charles Sturt University.
Latham, C. 2002, The legal nature of domain names. Faculty of Commerce Working Paper 39/02. Charles Sturt University.
Mathews, M. R. 2002, A brief description and preliminary analysis of recent social and environmental accounting research literature. Faculty of Commerce Working Paper 14/02. Charles Sturt University.
Menchin, M. 2002, The Carver model of corporate governance in community based organisations. Faculty of Commerce Working Paper 33/02. Charles Sturt University.
Pilcher, R. 2002, Accountability of NSW local councils. Faculty of Commerce Working Paper 13/02. Charles Sturt University.
Pilcher, R. 2002, Student approaches to learning in accounting: An embryonic work in progress. Faculty of Commerce Working Paper 03/02. Charles Sturt University.
Plummer, K. 2002, Some reflections on ethics education for accountants. Faculty of Commerce Working Paper 06/02. Charles Sturt University.
Plummer, K. & Rolfe, D. 2002, A balanced scorecard for agricultural co-operatives: An introduction. Faculty of Commerce Working Paper 07/02. Charles Sturt University.

Teaching & learning publications

Plummer, K. 2002, Accounting case study. In The Dubbo experience: Case studies of educational delivery. Organisational Development, Division of Human Resources, Charles Sturt University (October).
Rolfe, D. 2002, Management accounting case study. In The Dubbo experience: Case studies of educational delivery. Organisational Development, Division of Human Resources, Charles Sturt University (October).

Professional publications

Latham, C. et al., 2002, E-commerce in Australia, in D. C. Jacobsen et al., International E-Commerce Business & Legal Issues, CCH, Chicago.

Book reviews and published acknowledgments

Bisman, J. E. Review of management accounting text proposal for Pearson Education (publishers).
Pilcher, R. Published acknowledgment of review in Horngren et al., 2003, Accounting, 4th edn. Prentice-Hall.

Research paper presentations

Bisman, J. E. Accounting, a convict and society: A case study. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 11 July 2002.
Bisman, J. E. The hidden cost of politics in Australian public sector outsourcing. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 5 December 2002.
Bisman, J. E. Using within-study multiple methods in management accounting research: An example from a study of costs in outsourcing decision-making. Research paper presented to Faculty of Commerce Research Seminar Series, Charles Sturt University, Bathurst, April 2002.
Goela, N. A historical look at the role of development banks in financing enterprise in India. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 19 December 2002.
Goela, N. & Bisman, J. E. Leasing in Australia. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 20 June 2002.
Hogan, P. R. Accounting information systems. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 21 November 2002.
Latham, C. Master of your domain: Investigating the legal meaning of property. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 6 June 2002.
Mathews, M. R. A brief description and preliminary analysis of recent social and environmental accounting research literature. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 4 April 2002.
Mathews, M. R. Accounting curricula: Does professional accreditation lead to uniformity? Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 17 October 2002.
Mathews, M. R. Accounting curricula: Does professional accreditation lead to uniformity? Research paper presented to the Department of Accounting and Law research seminar series, Victoria University, Melbourne, 25 October 2002.
Mathews, M. R. Accounting curricula: Does professional accreditation lead to uniformity? Research paper presented to the Faculty of Commerce Research Seminar Series, Charles Sturt University, Bathurst, 4 September 2002.
Mathews, M. R. Accounting curricula: Does professional accreditation lead to uniformity? Research paper presented to the Department of Accounting and Law research seminar series, RMIT, Melbourne, 25 October 2002.
Nel, J. Contract law – Mistake and misrepresentation. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 8 August 2002.
Pilcher, R. Student approaches to learning in accounting. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 13 June 2002.
Plummer, K. Accounting educator accountability: Some reflections on professional ethics education. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 27 June 2002.
Plummer, K. Applying action research methodology. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 26 September 2002.
Plummer, K. Ethics and deep learning: Are they related? Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 22 August 2002.
Rolfe, D. Experiential education and accounting internships. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 14 November 2002.

Research graduates/students supervised

Theses/dissertations completed

Bisman, J. E. 'The role of costs in outsourcing decisions: Selected studies of public sector organisations' PhD Thesis (Supervisors: Emeritus Professor V. A. Fatseas & Professor D. Jarratt) – Graduated May 2002.
Griffiths, John, 'The use of the balanced scorecard in New Zealand government departments and Crown entities: A multiple case study', MCom(Hons) Thesis (Supervisor: Dr J. E. Bisman) – Accepted graduand for 2003.

Theses/dissertations in progress

Bryant, T. 'The information value of cash flow statements', BBus(Acc)(Hons) (Supervisor: Dr J. E. Bisman).
Chan, C. Y. DBA, (Supervisors: Professor M. R. Mathews & Dr J. E. Bisman).
Hogan, P. 'Accounting information systems', DBA (Supervisors: Professor M. R. Mathews & Dr J. E. Bisman).
Latham, C. 'The Australian income taxation of electronic commerce', PhD (Supervisors: Dr A. Ardagh, Dr W. Orow & S. Gates).
Leung, T. 'An analysis of activity based costing as a management control technique', DBA (Supervisor: Dr J. E. Bisman).
Pilcher, R. 'The use of institutional theory as a theoretical framework to test causal relationships between managerial choice and the method used to depreciate infrastructure assets by local government (reform gone wrong)?', PhD (Supervisors: Professor G. Dean and Professor D. Johnstone).
Plummer, K. 'Ethics education for accountants', DBA (Supervisors: Dr R. Macklin & Professor M. R. Mathews).
Stark, J. 'Outsourcing information technology', DBA (Supervisors: Dr J. E. Bisman, Associate Professor G. Walker & Mr Hazbo Skoko).
Van Every, B. 'Setting service standards in local government', DBA (Supervisors: Dr J. E. Bisman & Professor D. Jarratt).

Other recognised qualifications completed

Menchin, M. Graduate Diploma in Public Law, Australian National University – Graduated October 2002.

Research workshops conducted

Bisman, J. E. 'Critical Literature Review', conducted for Centre for Research & Graduate Training Thesis Writing Workshop, Charles Sturt University, Bathurst, November 2002.
Bisman, J. E. 'Difficulties Encountered in a Thesis & How to Address Them', conducted for Faculty of Commerce Research Workshop, Charles Sturt University, Wagga Wagga, September 2002.
Bisman, J. E. 'The Literature Review for Students & Supervisors', conducted for Centre for Research & Graduate Training, Charles Sturt University, Bathurst, September 2002.
Bisman, J. E. 'Putting it Together for Examination', conducted for Faculty of Commerce Doctoral Workshop, Charles Sturt University, Bathurst, July 2002.
Bisman, J. E. 'Sessions Group 'My Big Picture'', conducted for Centre for Research & Graduate Training Thesis Writing Workshop, Charles Sturt University, Bathurst, October 2002.
Bisman, J. E. 'Understanding the DEST Point System', conducted for School of Accounting and Computer Science, Charles Sturt University, Bathurst, October 2002.
Bisman, J. E. 'Using Mixed Methods of Research', conducted for Faculty of Commerce Research Workshop, Charles Sturt University, Wagga Wagga, September 2002.
Hogan, P. 'Research on Information Systems and Accounting Education', conducted for Accounting Discipline Conference, Charles Sturt University, Bathurst, December 2002.
Mathews, M. R. 'Researching in the School of Accounting and Computer Science: An introduction to the Research Resource Room', conducted for School of Accounting and Computer Science, Charles Sturt University, Bathurst, February 2002.
Pilcher, R. 'Research on Learning Styles and Accounting Education', conducted for Accounting Discipline Conference, Charles Sturt University, Bathurst, December 2002.
Plummer, K. 'Alternative Assessment Patterns', conducted for Accounting Discipline Conference, Charles Sturt University, Bathurst, December 2002.
Plummer, K. 'Research on Ethics and Accounting Education', conducted for Accounting Discipline Conference, Charles Sturt University, Bathurst, December 2002.
Rolfe, D. 'Internship program', conducted for Accounting Discipline Conference, Charles Sturt University, Bathurst, December 2002.

Other noteworthy research activities

Appointments to and positions on editorial boards or as referees/reviewers

Bisman, J. E. Referee, Rural Society.
Latham, C. Referee, Journal of Australian Taxation.
Mathews, M. R. Editorial Board, Accounting, Auditing and Accountability Journal.
Mathews, M. R. Editorial Board, Accounting Education An International Journal.
Mathews, M. R. Editorial Board, Accounting Forum.
Mathews, M. R. Editorial Board, Asia Pacific Centre for Environmental Accounting Journal.
Mathews, M. R. Editorial Board, Faculty of Commerce Working Papers Series, Charles Sturt University.
Mathews, M. R. Editorial Board, Social and Environmental Accounting.
Mathews, M. R. Referee, Accounting, Auditing and Accountability Journal.
Mathews, M. R. Referee, Accounting Education.
Mathews, M. R. Referee, Accounting Forum.
Mathews, M. R. Referee, Pacific Accounting Review.

Awards

Bisman, J. E. Faculty of Commerce Award for Research Excellence 2002.

Positions as chairs or discussants at conferences

Bisman, J. E. Chair, Accounting Education History, 9th World Congress of Accounting Historians. Melbourne, 30 July – 2 August, 2002.
Bisman, J. E. Chair, Research in Accounting Education, Accounting Discipline Conference, Charles Sturt University, Bathurst, December 2002.
Plummer, K. Chair, The Advanced Teacher Proposal, Accounting Discipline Conference, Charles Sturt University, Bathurst, December 2002.
Plummer, K. Chair, Co-operative Initiatives to Strengthen Rural Communities, ACCORD Seminars, Bathurst, April 2002.

Positions as organisers or conveners of conferences or seminars

Bisman, J. E. Convener, Accounting and Law Research Forum.

Research Centre activities

Bisman, J. E. Member, Centre for Research into Professional Practice, Learning and Education (RIPPLE)
Latham, C. Member, Centre for Research into Professional Practice, Learning and Education (RIPPLE)
Plummer, K. Member, Centre for Research into Professional Practice, Learning and Education (RIPPLE)
Plummer, K. Senior Research Fellow, Australian Centre for Co-operative Research and Development (ACCORD)
Rolfe, D. Member, Centre for Research into Professional Practice, Learning and Education (RIPPLE)

Theses/dissertations examined

Griffiths, J., (2002) 'The use of the balanced scorecard in New Zealand government departments and Crown entities: A multiple case study', MCom(Hons) Thesis (Examiner: Professor M. R. Mathews)
Herbohn, K. F., (2002) A case study of the feasibility of incorporating non-market values into financial environmental reporting, PhD Thesis (Examiner: Professor M. R. Mathews)
James, K. L., (2002) Environmental life cycle costs in the Australian food packaging supply chain, PhD Thesis (Examiner: Professor M. R. Mathews)

Other research output or outcomes sponsored by the School of Accounting and Computer Science:

International visitors

Ms Shirley Carr (Massey University, New Zealand) & Professor M. R. Mathews, 2002, Accounting curriculum change: Is it a rational academic exercise? Faculty of Commerce Working Paper 04/02. Charles Sturt University.
Dr Andrew Higson (Loughborough University, UK) 2002, Continuous reporting and auditing: Conceptual considerations. Faculty of Commerce Working Paper 45/02. Charles Sturt University; and, An exploration of the financial reporting expectations gap. Faculty of Commerce Working Paper 46/02. Charles Sturt University.
Mr Jia Jian Jun (Shanghai Finance College, China), An introduction to Chinese accounting standards and variations with IASs. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 14 November 2002.
Ms Mei Jin & Ms Fu Li (Lixin Accounting Institute, China) 2002, The recent development of accounting education in China. Faculty of Commerce Working Paper 50/02. Charles Sturt University.

Visitors from other Australian universities

Professor Max Aiken (Royal Melbourne Institute of Technology), Littleton (1953): Macro and microevolutionary perceptions of quality for accounting education and financial reporting. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 1 October 2002.
Professor Michael Gaffikin (University of Wollongong), An introduction to critical accounting research. Paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 9 May 2002.
Mr Alan Kilgore (Macquarie University), Culture, disclosure, and foreign firm listing on the London Stock Exchange. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 16 May 2002.
Ms Dianne McGrath (La Trobe University), Aspects of social accounting: Bank disclosures. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 3 October 2002.
Mr Allan Purnell (Deakin University), Valuation and presentation of biological assets: Application of AASB1037 by Earth Sanctuaries Limited. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 23 May 2002.

Visitors from industry

Mr Shane Donnelly (Online Learning Manager, Pearson Education Australia), Course compass: Online learning tool. Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 30 May 2002.
Mr Clive Mathews (Internal Assurance Manager, AXA Asia Pacific), Risk management: A case study of AXA Australia. Paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 14 November 2002.

Visitors from other Schools or Divisions of CSU

Ms Sue Petzke & Mr Danny Murphy (School of Business, CSU, Albury), Small business survey. Research paper presented to Accounting and Law Research Forum, Charles Sturt University, Bathurst, 18 July 2002.
Ms Karin Smith (Division of Library Services, CSU, Bathurst), New CSU Library catalogue information session: A must for researchers. Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 21 February, 2002.

Students of the School of Accounting and Computer Science

Bartley, M. Le Marchant, M. & Simmons, K. 2002, Implementation of a real world information technology project at the university level. Faculty of Commerce Working Paper 42/02. Charles Sturt University.

In addition to the Working Paper series publication of this research, the paper was also accepted for presentation at the Advanced Technology Council in Mathematics Conference, Malaysia, December 2002. The authors are internal students in the CSU combined Bachelor of Business (Accounting) and Information Technology degree.

Ho, P. L. & Mathews, M. R. 2002, Comprehensiveness of disclosure of non-financial companies: Some empirical evidence from Annual Reports (2000) of companies listed on the Kuala Lumpur Stock Exchange. Faculty of Commerce Working Paper 26/02. Charles Sturt University.

Ms Ho graduated with a Master of Commerce (Accounting) degree from CSU in 2002.

Kirpalani, V. Engineering accounts – An ethical dilemma for the profession. Letter of Commendation 2002 CPA Australia Ethics Essay Award.

Ms Kirpalani is an internal student in the Bachelor of Business (Accounting) degree and completed her entry for the award while studying MGT230 Business and Professional Ethics with the School of Accounting and Computer Science.

Top of page

School of Accounting and Finance