2003 - School of Accounting & Finance - Charles Sturt University

Research Report 2003

Foreword to the research report

Research is, or should be, an integral part of the work of all academic staff. The annual research report of the School of Accounting and Computer Science shows the extent of progress towards that ideal. The staff of the School have undertaken a wide variety of research related activities both within Australia and internationally. The range of activities and the varied nature of the research are to be commended.

The research effort of the School is facilitated by the senior staff and the research committee and my thanks go, in particular, to Dr J.E. Bisman, Mr C. Latham (now at the ATO, Canberra), Mr J.C. Nel, and Ms K.S. Plummer. However, this report should be seen as a cooperative effort intended to recognise past achievements and to motivate us all to excel in the future.

Well done everyone!!

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

Introduction to the research report

Overall in 2003, the research output of staff of the School of Accounting and Computer Science increased dramatically compared to past years. For example, in the previous reporting year (2002) 16.5% of staff of the School achieved Research Productive status according to the University Performance Based Funding Model. This number rose to 33% of academic staff in 2003; an excellent result, making the School of Accounting and Computer Science the only school within the Faculty of Commerce to have the University apply a research target for 2004 which is below the actual achievement for 2003. Furthermore, in 2003 almost all staff satisfied the criteria for Research Active status, as defined by the Faculty of Commerce and School guidelines, and consisting of the presentation of two research seminars and two published working papers or refereed journal articles/refereed conference papers per staff member, per annum.

Almost all categories reported herein show significant increases in both the quality and quantity of research output for the School, including the number of papers accepted for refereed conferences and the number of staff pursuing research higher degrees. Other research-related highlights for 2003 include the School's successful hosting of the 2nd Australasian Social and Environmental Accounting Conference (13th International CSEAR Workshop), the establishment of the School's Faculty-funded Social and Environmental Accounting Research Group (SEARG), the success of the School's Research Mentoring Program, and the press coverage of some of the School's research activities.

The goals for the future will be for continuous improvement upon these past successes and achievements, including a new direction in regional research and regional engagement planned for 2004.

Many thanks to the staff of the School who, because of their commitment to research and their active engagement in so many research activities, make the preparation of this Research report a pleasure rather than a duty. Particular thanks also to the members of the School Research Committee 2003 – Professor M R Mathews, Mr J Nel and Ms K Plummer for their commitment to enhancing the research profile of the School and their valuable and valued work on the Committee.

Dr J. E. Bisman
Presiding Officer

School of Accounting and Computer Science Research Committee

Research output & outcomes of staff in the School:

Publications meeting DEST point earning criteria 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. 2003, Revisiting externalities and exploring the Environmental Account as a basis for internalising costs. Accounting, Accountability and Performance, 9(1), 35-60.

Refereed conference papers & refereed, published conference proceedings

Bisman, J. E. 2003, The 'Beyond Bean Counting' reports: A cautionary tale in researching professional practice. In Innovations in Professional Practice: Influences & Perspectives Conference, Proceedings of the 2003 Continuing Professional Education (CPE) Conference, P. Rushbrook (Ed.), Centre for Research into Professional Practice, Learning & Education, Charles Sturt University, pp.20-29.
Bisman, J. E. 2003, A case for multiple methods in management accounting research. Research paper presentation to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 7 July.
Bisman, J. E. 2003, The hidden cost of politics in Australian public sector outsourcing decisions. A formal poster presentation to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 8 July.
Goela, N. & Bisman, J. E. 2003, Re-examining the Australian lease decision making research agenda. A formal poster presentation to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 8 July.
Latham, C. 2003, Web-based learning: A learner-selected approach. In Innovations in Professional Practice: Influences & Perspectives Conference, Proceedings of the 2003 Continuing Professional Education (CPE) Conference, P. Rushbrook (Ed.), Centre for Research into Professional Practice, Learning & Education, Charles Sturt University, pp.140-149.
Mathews, M. R. 2003, Accounting curricula: Does professional accreditation lead to uniformity? A formal poster presentation to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 8 July.
Mathews, M. R. 2003, A history of social and environmental accounting through the research literature. Research paper presentation to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 7 July.
Pilcher, R. 2003, Analysis of the approaches to learning by accounting and business students in Australia – Evaluating the classroom (Using the Biggs and Kember Revised Study Process Questionnaire (R-SPQ-2F)). Research paper presentation to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 7 July.
Pilcher, R. 2003, Depreciation as applied to transport infrastructure: History repeating itself as confusion and inconsistencies continue? A formal poster presentation to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 7 July.
Pilcher, R. 2003, Depreciation as applied to transport infrastructure – Inconsistencies recycled – Standard setters or management's responsibility? IN Surfing the Waves: Management Challenges, Management Solutions: Proceedings of the 17th ANZAM Conference, A. Brown (Ed.) Australian and New Zealand Academy of Management, Perth, 2-5 December.
Plummer, K. 2003, Are deep learning and ethical judgement related? – A preliminary survey. In Innovations in Professional Practice: Influences & Perspectives Conference, Proceedings of the 2003 Continuing Professional Education (CPE) Conference, P. Rushbrook (Ed.), Centre for Research into Professional Practice, Learning & Education, Charles Sturt University, pp.185-192.
Plummer, K. 2003, Deep learning and ethical judgment: Preliminary evidence of a relationship. Research paper presentation to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 7 July.
Plummer, K. 2003, Ethics in ICAA. In Innovations in Professional Practice: Influences & Perspectives Conference, Proceedings of the 2003 Continuing Professional Education (CPE) Conference, P. Rushbrook (Ed.), Centre for Research into Professional Practice, Learning & Education, Charles Sturt University, pp.193-199.
Rolfe, D. 2003, Experiential education and accounting internships. A formal poster presentation to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 7 July.

Other conference papers & conference proceedings

Deegan, C. M. 2003, Current research trends and opportunities in social and environmental accountability and reporting. A research paper presented by M. R. Mathews to 2nd Australasian Social and Environmental Accounting Conference (13th International CSEAR Workshop), hosted by the School of Accounting and Computer Science, Charles Sturt University, 29 April.
Mathews, M. R. 2003, A brief description and preliminary analysis of recent social and environmental accounting research literature. A research forum paper presented to the Annual Meeting of the American Accounting Association, Hawaii, 6 August.
Mathews, M. R. 2003, Accounting curricula: Does professional accreditation lead to uniformity? Research paper presentation to the Education Special Interest Group, Accounting and Finance Association of Australia and New Zealand Annual Meeting, Brisbane, 5 July.
Mathews, M. R. 2003, Accounting curricula: Does professional accreditation lead to uniformity? Research paper presentation to the British Accounting Association Accounting Education Special Interest Group Annual Conference, Bournemouth, UK, 21-23 May.
Mathews, M. R. & Carr, S. 2003, Accounting curriculum change and iterative programme development: A case study. Research paper presentation to the British Accounting Association Accounting Education Special Interest Group Annual Conference, Bournemouth, UK, 21-23 May.
Mathews, M. R. 2003, Accounting theory: An examination of subjects within accredited undergraduate accounting degrees in Australia. Research paper presented to the 2003 Accounting Educators Forum, Sydney, 28 November.
McElroy, J. B. 2003, A study of environmental accounting disclosures within NSW local government annual reports. Workshop presentation to the 2nd Australasian Social and Environmental Accounting Conference (13th International CSEAR Workshop), hosted by the School of Accounting and Computer Science, Charles Sturt University, 27 April.
Plummer, K. 2003, Magic in accounting theory. Research paper presented to the 2003 Accounting Educators Forum, Sydney, 28 November.
Plummer, K. 2003, Deep learning and ethical judgment in the accounting profession. Research paper presented to the Academy of Social Sciences in Australia Ethics and Auditing Workshop, Australian National University, Canberra, 2 December.
Rolfe, D. 2003, Experiential education and accounting internships. Research paper presented to the 2003 Accounting Educators Forum, Sydney, 27 November.

Published working papers

Bisman, J. E. 2003, The 'Beyond Bean Counting' Reports: A cautionary tale in researching financial management practice and educational needs in the Australian public sector. Faculty of Commerce Working Paper 28/03. Charles Sturt University.
Bisman, J. E. 2003, The hidden cost of politics in Australian public sector outsourcing. Faculty of Commerce Working Paper 08/03. Charles Sturt University.
Goela, N. 2003, A historical look at the role of development banks in financing enterprise in India. Faculty of Commerce Working Paper 07/03. Charles Sturt University.
Goela, N. & Bisman, J. E. 2003, Development bank finance in India: Misdirected or misunderstood? Faculty of Commerce Working Paper 39/03. Charles Sturt University.
Hogan, P. 2003, Accounting information systems – Current curricula. Faculty of Commerce Working Paper 20/03. Charles Sturt University.
Mathews, M. R. 2003, Accounting curricula: Does professional accreditation lead to uniformity? Faculty of Commerce Working Paper 03/03. Charles Sturt University.
Mathews, M. R. 2003, Accounting theory: An examination of subjects within accredited undergraduate accounting degrees in Australia. Faculty of Commerce Working Paper 15/03. Charles Sturt University.
Mathews, M. R. 2003, Ethical accounting to measure, manage and enhance performance. Faculty of Commerce Working Paper 25/03. Charles Sturt University.
Nel, J. 2003, The theoretical basis for contractual liability, Part I – The theories of contract (The will theory). Faculty of Commerce Working Paper 32/03. Charles Sturt University.
Nel, J. 2003, The theoretical basis for contractual liability, Part II – The theories of contract (The declaration and reliance theories). Faculty of Commerce Working Paper 33/03. Charles Sturt University.
Nel, J. 2003, The theoretical basis for contractual liability, Part III – The doctrine of estoppel. Faculty of Commerce Working Paper 34/03. Charles Sturt University.
Nel, J. 2003, The theoretical basis for contractual liability, Part IV – The direct application of the reliance theory. Faculty of Commerce Working Paper 35/03. Charles Sturt University.
Pilcher, R. 2003, Accounting policy choice, politics and local government reform in Australia. Faculty of Commerce Working Paper 40/03. Charles Sturt University.
Pilcher, R. 2003, Depreciation as applied to transport infrastructure – History repeating itself as confusion and inconsistencies continue? Faculty of Commerce Working Paper 10/03. Charles Sturt University.
Pilcher, R. 2003, The gap between financial and management accounting practice continues to grow. Faculty of Commerce Working Paper 23/03. Charles Sturt University.
Plummer, K. 2003, Deep learning and ethical judgment: Preliminary evidence of a relationship. Faculty of Commerce Working Paper 17/03. Charles Sturt University.
Plummer, K. 2003, Ethics in Chartered Accountants continuing professional education. Faculty of Commerce Working Paper 16/03. Charles Sturt University.
Rolfe, D. N. 2003, Experiential education and accounting internships. Faculty of Commerce Working Paper 04/03. Charles Sturt University.
Wang, Y. 2003, Accounting for trust money in the Australian public sector. Faculty of Commerce Working Paper 24/03. Charles Sturt University.
Wang, Y. & Bisman, J. E. 2003, A matter of trust: Accountability for trust money in the Australian public sector. Faculty of Commerce Working Paper 31/03. Charles Sturt University.

Teaching & learning publications

Bisman, J. E. 2003, Study materials: Print versus online, or print and online? CELT News, 4(1), pp.2-3.

Research presentations & research seminars

Bisman, J. E. 2003, The 'Beyond Bean Counting' Reports: A cautionary tale in researching financial management in the Australian public sector'. Research paper presentation to the Australian Graduate School of Policing Doctoral School, Manly, 5 May.
Bisman, J. E. 2003, The 'Beyond Bean Counting' Reports: A cautionary tale in researching financial management in the Australian public sector. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 27 February.
Goela, N & Bisman, J. E. 2003, Development bank finance in India: Misdirected or misunderstood? Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 12 November.
Grey, C. 2003, Insolvency: An Australian case study in voluntary administration. Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 27 March.
Latham, C. 2003, The taxation of domain names transfers under the new system. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 12 June.
Mathews, M. R. 2003, Accounting theory: An examination of subjects within accredited undergraduate accounting degrees in Australia. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 20 March.
Mathews, M. R. 2003, Accounting theory: An examination of subjects within accredited undergraduate accounting degrees in Australia. Research paper presentation to the Schools of Financial Studies and Management, Charles Sturt University, Wagga Wagga, 18 June.
Mathews, M. R. 2003, Ethical accounting to measure, manage and enhance performance: An attempt to relate underlying philosophies/motivations and models/operating systems. Research paper presentation to the Accounting and Finance Group, School of Business, Loughborough University of Technology, UK, 29 May.
Mathews, M. R. 2003, Ethical accounting to measure, manage and enhance performance. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 17 July.
Mathews, M. R. 2003, Ethical accounting to measure, manage and enhance performance. Research paper presentation to the Accounting, Finance and Law Group, Aston Business School, UK, 30 May.
Mathews, M. R. 2003, Ethical accounting to measure, manage and enhance performance. Research paper presentation to the School of Business, The University of Glamorgan, Cardiff, Wales, 27 May.
McElroy, J. B. 2003, Environmental accounting disclosures within NSW local government annual reports – A research proposal. Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 5 June.
McElroy, J. B. 2003, Environmental disclosures within NSW local government annual reports. Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 26 November.
Nel, J. 2003, The theoretical basis for contractual liability. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 20 February.
Nel, J. 2003, The theoretical basis for contractual liability in South Africa. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 19 June.
Nel, J. 2003, The theoretical basis for contractual liability Part IV. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 15 October.
Pawsey, N. 2003, An investigation into the 1 January 2005 adoption of International Accounting Standards (IFRSs) in Australia. Presentation to the Faculty of Commerce Doctoral Workshop, Charles Sturt University, Bathurst, 30 August.
Pilcher, R. 2003, Depreciation as applied to transport infrastructure: History repeating itself as confusion and inconsistencies continue?' Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 6 March.
Plummer, K. 2003, Accounting as magic. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 20 November.
Plummer, K. 2003, Are deep learning and ethical judgement related? A pilot study. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 4 March.
Plummer, K. 2003, Are ethical judgment and deep learning related? A pilot study. Research paper presented to the University of Technology Sydney (UTS) School of Accounting and Computer Science Research Seminar series, 31 March.
Plummer, K. 2003, Ethics in CA continuing professional education. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 27 February.
Plummer, K. 2003, Lecture, case or something else? Ways of teaching business ethics. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 24 September.
Plummer, K. 2003, Voices I can't hear: The role of voice in researching ethics education in accounting. Presentation to the Faculty of Commerce Doctoral Workshop, Charles Sturt University, Bathurst, 30 August.
Plummer, K. 2003, Voices I can't hear: The role of voice in researching ethics education in accounting. Presentation to the RIPPLE Seminar Series, Charles Sturt University, Bathurst, 8 October.
Rolfe, D. 2003, A report on CPA Australia's introductory accounting educational video series. Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 10 April.
Wang, Y. 2003, Accounting for trust money in the Australian public sector. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 24 July.
Wang, Y. & Bisman, J. E. 2003, A matter of trust: Accountability for trust money in the Australian public sector. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 28 August.

Book reviews and published acknowledgments

Goela, N. Review of chapters of new Australian accounting information systems text for John Wiley (publishers).

Research graduates/students supervised

Theses/dissertations completed

Nel, J. 'The theoretical basis for contractual liability', LLM dissertation, The University of South Africa.

Theses/dissertations in progress

Davis, N. 'Strategic management and the APS: An evaluation of the effectiveness of the balanced scorecard', MCom(Accounting) (Supervisor: Ms K. Plummer).
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).
McElroy, J. B. 'A study of environmental accounting in local government', MCom(Accounting)(Hons) (Supervisors: Professor M. R. Mathews & Dr J. E. Bisman).
McGrath, D. 'Social Accounting: A reporting model incorporating stakeholder dialogue in the credit union sector', PhD (Supervisors: Professor M. R. Mathews & Dr J. E. Bisman).
Pawsey, N. 'An investigation of IFRS adoption: A cost benefit analysis', BBus(Accounting)(Honours)/MCom(Accounting)(Hons) (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).

Theses/dissertations examined

Wilmhurst, T., (2003) 'A metaphoric approach to stakeholder theory – The decision to report environmental information', PhD Thesis, RMIT University (Examiner: Professor M. R. Mathews)

Research workshops conducted

Bisman, J. E. Quantitative Research Methods Workshop, Australian Graduate School of Policing Doctoral School, Manly, 5 May, 2003.
Bisman, J. E. Enhancing Publications Workshop: One Day Researcher's Workshop, Centre for Research & Graduate Training, 28 July 2003.
Bisman, J. E. Research Issues Forum: One Day Researcher's Workshop, Centre for Research & Graduate Training, 28 July 2003.
Bisman, J. E. The Literature Review for Students & Supervisors, CSU Research Supervision Conference, 29-30 May 2003.
Bisman, J. E. Making an argument: How to write a literature review, Faculty of Commerce Doctoral Workshop, 30 August 2003.
Plummer, K. Mind mapping for research, Accounting and Law Research Forum, Charles Sturt University, Bathurst, 8 May 2003.

Other noteworthy research activities

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

Bisman, J. E. Referee, 2003 Continuing Professional Education (CPE) Conference, ANU.
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, Qualitative Research in Accounting and Management
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
Plummer, K. Referee, Accounting Education An International Journal

Awards & grants

Mathews, M. R, Plummer, K, Bisman, J. E & Pilcher, R.
(Social and Environmental Accounting Research Group
Faculty Community of Scholars Grant $7,500
Pawsey, N. Westpac Banking Corporation Scholarship, 2003 $5,000

Positions as chairs or discussants at conferences

Bisman, J. E. Discussant, 'Economic liberalization, government interference, and organizational architecture: Evidence from Chinese state-owned enterprises', by N. G. O'Connor, Y. Luo & J. Deng, Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 7 July, 2003.
Mathews, M. R. Chair, 2nd Australasian Social and Environmental Accounting Conference (13th International CSEAR Workshop), hosted by the School of Accounting and Computer Science, Charles Sturt University, 27-29 April, 2003.
Mathews, M. R. Discussant, 'An examination of the teaching of ethics in accounting courses', by J. E. Ketz, T. J. Louwers & D. M. Owsen, Annual Meeting of the American Accounting Association, Hawaii, 6 August 2003.
Mathews, M. R. Discussant, 'Ethical training in graduate accounting courses: Effects of intervention, gender, and class size on students' ethical reasoning', by M. J. Abdolmohammadi, Annual Meeting of the American Accounting Association, Hawaii, 6 August 2003.
Mathews, M. R. Discussant, 'Financial health and environmental disclosure policy', by D. Collins, G. Gamble, K. Hsu & A. Reitenga, Annual Meeting of the American Accounting Association, Hawaii, 6 August 2003.
Mathews, M. R. Discussant, 'Lakeview United Methodist Church: Issues in auditor independence', by B. J. Bryan & C. T. Metrejean, Annual Meeting of the American Accounting Association, Hawaii, 6 August 2003.
Mathews, M. R. Discussant, 'The case of the 1850s Illinois Central Railroad', by D. L. Flesher, G. Previts & W. D. Samson, Annual Meeting of the American Accounting Association, Hawaii, 6 August 2003.
Mathews, M. R. Discussant, 'The linkage between corporate environmental and financial performance', by S. Garrity, D. J. Grinnell & H. G. Hunt, Annual Meeting of the American Accounting Association, Hawaii, 6 August 2003.
Mathews, M. R. Discussant, 'Transparent blue skies for the global airline industry: A study of key accounting disclosures', by I. Isack & R. C. W. Tan, Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 8 July, 2003.
Plummer, K. Discussant, 'Ethical issues in accounting – Some Australian evidence', by P. Leung & B. J. Cooper, Accounting and Finance Association of Australia and New Zealand Annual Conference, Brisbane, 7 July, 2003.

Positions as organisers or conveners of conferences or seminars

Bisman, J. E. Convener, Accounting and Law Research Forum
Bisman, J. E. & Morrison, M. Coordinators, Faculty of Commerce Doctoral Workshop
Bisman, J. E. Member, RIPPLE Seminar Management Committee
Mathews, M. R. Convener, 2nd Australasian Social and Environmental Accounting Conference (13th International CSEAR Workshop)
Latham, C. Convener, Central West Taxation Discussion Groups

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)

School of Accounting and Computer Science research in the news

Bisman, J. E. quoted in 'Bursting the public bubble', Australian CPA, 73(9), 2003, pp.35-36, in connection with the CSU/CPA Public Sector Management MBA course. Dr Bisman researches aspects of accounting in the public sector.
Bisman, J. E. quoted in 'Accounting research lecture topic', Western Advocate, 2 October 2003, p.3, in connection with the visit of Professor Chua from UNSW who presented a research seminar to the School of Accounting and Computer Science.
Mathews, M. R. quoted in 'Accounting practices in spotlight', Western Advocate, 28 April 2003, p.5, in connection with the Social and Environmental Accounting Conference held by the School of Accounting and Computer Science. Professor Mathews convened the conference and is a leading researcher in the area.
Rolfe, D. N. quoted in 'Central West branch focus', CPA News (NSW), August 2003, p. 6, in connection with the School of Accounting and Computer Science Internship Program which Mr Rolfe convenes and researches.

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

International visitors

Owen, D. (Professor of Accounting, University of Sheffield, UK) Recent developments in European social and environmental reporting and auditing practice: A critical evaluation and tentative prognosis. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 24 April 2003.

Visitors from other Australian universities

Chua, W-F. (Professor of Accounting and Head of School, University of New South Wales) Numerical strength or strength in numbers? Enrolling management accounting in interstitial spaces. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 29 September 2003.
Gibson, K. (Senior Lecturer, University of Tasmania) Education for sustainability: Flexible teaching of environmental accounting? Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 30 October 2003.
Harrison, J. (Lecturer, Southern Cross University) Testing and developing measurement theory: Information scope and business effectiveness. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 4 December 2003.
Juchau, R. (Professor of Accounting, University of Western Sydney) Colonial local government: Early evidence of demand for accountability. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 21 August 2003.
Ross, D. (Associate Professor, Graduate School of Management, Macquarie University) Project finance risk pricing decisions: Australian evidence. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 10 December, 2003.
Rowles, T. (Lecturer, RMIT University) Defending accrual accounting in the public sector: - Its usefulness in economic decision making. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 3 April 2003.
Rowles, T. (Lecturer, RMIT University) 2003, Defending accrual accounting in the public sector: - Its usefulness in economic decision making. Faculty of Commerce Working Paper 21/03. Charles Sturt University.
Schmulow, A. (Lecturer, RMIT University) The collapse of HIH. Research paper presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 29 May 2003.

Visitors from industry

Walker, P. (Senior Partner, Ferrier Hodgson Chartered Accountants) Ferrier Hodgson – An overview. Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 27 August 2003.

Visitors from other Schools or Divisions of CSU

Chivers, J. (Student Services, CSU Bathurst) CSU Careers Service and the accounting profession. Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 8 October 2003.
Turner, H. (School of Business, CSU Albury) Internalities in social accounting. Workshop presentation to the 2nd Australasian Social and Environmental Accounting Conference (13th CSEAR Workshop), hosted by the School of Accounting and Computer Science, Charles Sturt University, 27 April 2003.

Students of the School of Accounting and Computer Science

McGrath, D. (La Trobe University) 2003, Aspects of social accounting: Bank disclosures. Faculty of Commerce Working Paper 12/03. Charles Sturt University.
McGrath, D. (La Trobe University) Aspects of social accounting: Bank disclosures. Workshop presentation to the 2nd Australasian Social and Environmental Accounting Conference (13th CSEAR Workshop), hosted by the School of Accounting and Computer Science, Charles Sturt University, 27 April 2003.
McGrath, D. Analytical hierarchy process in accounting research. Presentation to the Accounting and Law Research Forum, Charles Sturt University, Bathurst, 19 November, 2003.
McGrath, D. (La Trobe University) & Ashton, E. 2003, Aspects of social accounting: Introducing the process in an Australian credit union. Faculty of Commerce Working Paper 14/03. Charles Sturt University.

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