2004 - School of Accounting & Finance - Charles Sturt University

Research Report 2004

Foreword to the research report

This is the fourth annual research report produced by the School of Accounting and Computer Science. It can be claimed to be the most comprehensive report yet, and the staff of the School may be justifiably pleased with their collective performance. As noted by Dr Bisman in her introduction, there are a number of major achievements to be acknowledged including a very significant increase in research productive staff, and the number of newly appointed staff already making their contributions. This latter feature is of great importance for the future research performance of the School.

I wish to record my appreciation of the assistance provided by Dr Jayne Bisman as Acting Head of the School for the second half of 2004, and for her work as the organiser of the research report as a whole. Thanks also to Robyn Pilcher and Neelam Goela for organising the Research Forum presentations.

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

Introduction to the research report

As in past years, this report demonstrates continuous improvement in both the quality and quantity of research output and achievements of staff in the School of Accounting and Computer Science. For example, refereed conference papers and refereed published conference proceedings are up by almost 50% on 2003 figures.

Fifty percent of staff for 2004 were recognised by the University as meeting the criteria for the research productive designation, based on DEST points earned, and this is up from 33% in 2003 and 16.5% in 2002. The challenge for the future will be to maintain, and hopefully improve on, this achievement, particularly as in future more staff will be included in the denominator for the research productive calculation.

Of special note are the excellent efforts of a number of newer staff and beginning academics who in 2004 presented their first research seminar, presented their first conference paper, chaired their first conference session and/or started a research higher degree.

Thanks go to Robyn Pilcher and Neelam Goela for convening the Accounting & Law Research Forum, the School's weekly research seminar series, and to the 2004 School Research Committee; Neelam Goela, Robyn Pilcher and Professor Reg Mathews.

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. 2004, A brief description and preliminary analysis of recent social and environmental accounting research literature. Indonesian Management and Accounting Research, Vol. 2, No. 2, 197-264.
Mathews, M.R. 2004, Accounting curricula: Does accreditation lead to uniformity within Australian bachelor's degree programmes. Accounting Education, Vol. 13 (Supp. 1), pp.71-89.
Mathews, M.R. 2004, A commentary on Lorraine, Collison and Power, and Freedman and Patten: how far does empirical research assist in the drive to regulated environmental disclosures? Accounting Forum, Vol. 28, No. 1, 81-86.
Mathews, M.R. 2004, Developing a matrix approach to categorise the social and environmental accounting literature. Qualitative Research in Accounting and Management, Vol. 1, No.1, pp.30-45.
Carr, S. & Mathews, M.R. 2004, Accounting curriculum change and iterative programme development: A case study. Accounting Education, Vol. 13 (Supp. 1), pp.91-116.

Refereed conference papers & refereed, published conference proceedings

Bisman, J.E. 2004, The 'Beyond Bean Counting' reports: A cautionary tale in researching financial management education in the Australian public sector. Proceedings of the Accounting and Finance Association of Australia and New Zealand Annual Conference 2004, John Wiley & Sons, Australia.
Bisman, J.E. 2004, Working in a theoretical void: An accounting case study of rural and regional research and engagement. Proceedings of the Australian Universities Community Engagement Alliance First National Conference, Bathurst, 14-16 July.
Goela, N. & Bisman, J.E. 2004, Development bank finance in India: Misdirected or misunderstood? 17th Annual Australasian Finance and Banking Conference, Sydney, 17 December.
Goela, N. & Bisman, J.E. 2004, Development bank finance in India: Misdirected or misunderstood? Emerging Financial Markets & Services Asia-Pacific Conference, Sydney, 27 May.
Goela, N. & Bisman, J.E. 2004, Development bank finance in India: Misdirected or misunderstood? Accounting and Finance Association of Australia and New Zealand Annual Conference 2004, Alice Springs, 6 July.
Goela, N. & Bisman, J.E. 2004, Methodological weaknesses of small business research: A revisitation. 18th Australian and New Zealand Academy of Management (ANZAM) Conference, Dunedin, NZ, 10 December.
Mathews, M.R. 2004, Accounting theory? An examination of subjects within Australian accredited accounting programmes with particular reference to non-mainstream accounting. Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Singapore, 4-6 July.
Mathews, M.R. 2004, Accounting theory? An examination of subjects within Australian accredited accounting programmes with particular reference to non-mainstream accounting. Accounting and Finance Association of Australia and New Zealand Annual Conference 2004, Alice Springs, 5 July.
Mathews, M.R. 2004, Ethical accounting to measure, manage and enhance performance: An attempt to relate underlying philosophies/motivations and model/operating systems. Proceedings of the Fourth One Day Symposium on Accountability, Governance and Performance in Transition. Department of Accounting, Finance and Economics, Griffith University Business School, pp.190-208.
Mathews, M.R. & Reynolds, M. 2004, Relating underlying philosophies/motivations and models/operating systems to achieve improved social and environmental disclosures. Annual Meeting of the American Accounting Association, Orlando, Florida, August.
Mathews, M.R. & Reynolds, M. 2004, Relating underlying philosophies/motivations and models/operating systems to achieve improved social and environmental disclosures. Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Singapore, 4-6 July.
Mathews, M.R. & Reynolds, M. 2004, Relating underlying philosophies/motivations and models/operating systems to achieve improved social and environmental disclosures. Proceedings of the Accounting and Finance Association of Australia and New Zealand Annual Conference 2004, John Wiley & Sons, Australia.
Pilcher, R.A. 2004, Inconsistent Depreciation Figures – Fallacious KPIs – Accountability of NSW Local Government Reporting Questioned. Proceedings of the Fourth One-Day Symposium on Accountability, Governance and Performance in Transition. Brisbane, February.
Pilcher, R.A. 2004, Local Government Financial Key Performance Indicators – Not so Relevant, Reliable and Accountable, Proceedings of the Fourth International Performance and Measurement Association 2004: Public and Private Conference, Edinburgh, UK, 28-30 July.
Pilcher, R.A. 2004, Local Government Key Performance Indicators - Management Boon or Bane? Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Singapore, 4-6 July.
Pilcher, R.A. 2004, Political Influence on Accounting Policy Choice – Local Government Reform in Australia, Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Singapore, 4-6 July
Plummer, K. 2004, Business ethics teaching: An action research spiral. 18th Australian and New Zealand Academy of Management (ANZAM) Conference, (Refereed & accepted, but not presented), Dunedin, NZ, December.
Wang, Y. & Bisman, J.E. 2004, A matter of trust: Accountability for trust money in the Australian public sector, with Wang, Y., Fourth One-Day Symposium on Accountability, Governance and Performance in Transition, (Refereed & accepted, but not presented), Brisbane, February.

Other conference papers & conference proceedings

Lee, C. 2004, Stimulating students' interest in a first year accounting subject - A beginning academic's story. 2004 Accounting Educators Forum, Sydney, 26 November.
Mathews, M.R. 2004, Accounting curricula: Does professional accreditation lead to uniformity within Australian bachelors degree programmes? Management Accounting Research Group (MARG) Conference, Aston Business School, Birmingham, UK.
Mathews, M.R. 2004, Accounting theory? An examination of subjects within Australian accredited accounting programmes with particular reference to non-mainstream accounting. Accountability Special Interest Group of the Accounting and Finance Association of Australia and New Zealand, Alice Springs, 3 July.
Mathews, M.R. Accounting theory: An examination of subjects within Australian undergraduate accounting degrees in Australia. Annual Meeting of the American Accounting Association, Orlando, Florida, August.
Mathews, M.R. 2004, Accounting theory: An examination of subjects within accredited undergraduate accounting degrees in Australia. British Accounting Association Education Special Interest Group Meeting (Accepted, but not presented), Dublin, 26-28 May.
Mathews, M.R. 2004, Developing a matrix approach to categorise the social and environmental research literature. 16th International Conference on Social and Environmental Accounting Research, Dundee, Scotland, 2 September.
Mathews, M.R. & Reynolds, M. 2004, Relating underlying philosophies/motivations and models/operating systems to achieve improved social and environmental disclosures. Mid-Atlantic Regional Meeting of the American Accounting Association, May.
Mathews, M.R. & Reynolds, M.A. 2004, Relating underlying philosophies/motivations and models/operating systems to achieve social and environmental disclosures. Annual Conference of the British Accounting Association, York, UK, 15 April.
Pilcher, R.A. 2004, Local Government Reform In Australia - Value Adding Or Political Ploy? British Accounting Association Conference, York, UK, 14-16 April.
Plummer, K. 2004, Accounting students self-conceptions of ethics: Preliminary findings. Australian Association of Professional and Applied Ethics Conference, Richmond, NSW, 1 October.
Plummer, K. 2004, Business ethics teaching: An action research spiral. Australian Association of Professional and Applied Ethics Conference, Richmond, NSW, 30 September.
Plummer, K. 2004, How can ethics be better taught to business undergraduates. New Zealand Action Research Network Conference, Christchurch NZ, 8 July.

Published working papers

Pilcher, R.A. 2004, Local government financial key performance indicators – Not so relevant, reliable and accountable. Faculty of Commerce Working Paper 05/04. Charles Sturt University.
Lee, C. 2004, Strategies for promoting active learning in tutorials: Insights gained from a first-year accounting subject. Faculty of Commerce Working Paper 10/04. Charles Sturt University.

Teaching & learning publications

Fatseas, V. A., Bisman, J.E. & Williams, J. F. 2004, Management accounting for costing and control, 2nd edn., McGraw-Hill, Sydney.
Bisman, J.E. 2004, Charles Sturt University: Master of Commerce (Accounting) in Beyond CPA: Specialist Masters and MBAs (CD-ROM), CPA Australia, Melbourne.

Research paper presentations

Bisman, J.E. 2004, The learning journal as a critical reflective educational tool in a postgraduate accounting context. Accounting & Law Research Forum, Charles Sturt University, Bathurst, 29 September.
Bisman, J.E. 2004, Working in a theoretical void: Business and accounting research in the context of rural engagement. Accounting & Law Research Forum, Charles Sturt University, Bathurst, 24 March.
Davis, N. 2004, Public sector performance measurement. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 17 November.
Goela, N. 2004, Accounting and financial policy for migrant small businesses in Australia. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 20 October.
Lee, C. 2004, Stimulating students' interest in a first year accounting subject – A beginning academic's story. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 27 October.
Mathews, M.R. 2004, Accounting curricula: Does professional accreditation lead to uniformity with Australian bachelor degree programmes? School of Management and Business, University of Wales at Aberystwyth, UK, 24 November.
Mathews, M.R. 2004, An overview of social and environmental accounting. Continuing Professional Development Seminar, CPA Australia Central Western Branch Information Day, Orange, 25 February.
Nel, J. 2004, Mistake – The 3rd leg of reasonableness. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 10 November.
Nel, J. 2004, Theoretical basis for contractual liability. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 26 May.
Pawsey, N. 2004, IFRS adoption: An examination of the Australian experience. Faculty of Commerce Doctoral Workshop. Charles Sturt University, Bathurst, 6-7 August.
Pawsey, N. 2004, International accounting harmonisation. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 24 November.
Pilcher, R.A. 2004, Local government financial KPIs – Not so relevant, reliable and accountable. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 9 June.
Pilcher, R.A. 2004, Local government reform in Australia – Value adding or political ploy. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 15 December.
Plummer, K. 2004, Action research. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 28 July.

Book reviews, published acknowledgments & acclamations

Goela, N. Review of Accounting with MYOB for McGraw-Hill (publishers), October 2004.
Gray, P. Entry in Who's Who in the World. 22nd edn. 2004/05, Marquis Who's Who, Providence, NJ.

Research graduates/students supervised

Theses/dissertations in submission

McElroy, J. 'A study of environmental accounting disclosures within NSW local government annual reports', MCom (Accounting)(Hons) – submitted November 2004 (Supervisors: M.R. Mathews & J.E. Bisman).

Theses/dissertations in progress

Crofts. K. 'The use of electronically tagged client financial data by public sector agencies', DBA (Supervisor: J.E. Bisman).
Davis, N. 'Strategic management and the APS: An evaluation of the effectiveness of the balanced scorecard', MCom(Accounting) dissertation (Supervisor: K. Plummer).
Goela, N. 'Accounting and financial policy for migrant small businesses in Australia', DBA (Supervisor: J.E. Bisman).
King, D. 'Triple bottom line reporting', MCom(Hons) (Supervisors: J.E. Bisman & M.R. Mathews).
Lee, C. 'An analysis of current curriculum and generic skills development embedded in introductory accounting subjects in Australian accounting degrees', MCom(Accounting) dissertation (Supervisors: M.R. Mathews & J.E. Bisman).
Mangion, D. 'Social accounting', PhD (Supervisor: M.R. Mathews)
McGrath, D. 'Social accounting: A reporting model incorporating stakeholder dialogue in the credit union sector', PhD (Supervisors: M.R. Mathews & J.E. Bisman).
Pawsey, N. 'An investigation of IFRS adoption: A cost benefit analysis', MCom(Accounting)(Hons) (Supervisor: J.E. Bisman).
Pender, S. 'Small business compliance costs under the Simplified Tax System', MCom(Accounting) dissertation (Supervisor: J.E. Bisman).
Pilcher, R.A. '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 (Supervisor: G. Dean).
Plummer, K. 'Ethics education for accountants', DBA (Supervisors: R. Macklin & M.R. Mathews).
Stark, J. 'Outsourcing information technology', DBA (Supervisors: J.E. Bisman, G. Walker & H. Skoko).
Tse, Sui Cheung. 'Strategic Performance Measurement Systems', MCom(Hons) (Supervisor: J.E. Bisman).
Van Every, B. 'Setting service standards in local government', DBA (Supervisors: J.E. Bisman & D. Jarratt).

Theses/dissertations examined

Al-Akra, M. 2004, 'Islamic accounting - The influence of culture: Concepts, evidence and applications', MCom(Accounting), Charles Sturt University. (Examiners: K. Plummer & J.E. Bisman).
Hooi, P.L. 2004, 'Maximising accounting education outcomes in Malaysia: Structuring teaching for self-regulated learning', PhD, Curtin University (Examiner: M.R. Mathews).
Jones, G. 2004, 'Deafening silence: Philanthropic reporting by Australia's largest public corporations', MCom, Flinders University (Examiner: M.R. Mathews).
Murphy, D. 2004, 'An investigation into the significance of the use of computerised accounting software in explaining the compliance costs incurred by small businesses in Australia', BBus(Hons), Charles Sturt University (Examiner: J.E. Bisman).
Watty, K. 2004, 'Quality in accounting education – An empirical analysis of academic accountants' views', PhD, RMIT University (Examiner: M.R. Mathews).
Wise, V.J. 2004, 'Consolidation accounting issues in the Australian public sector', PhD, Victoria University. (Examiner: M.R. Mathews).
Yongvanich, K. 2004, 'Extended performance reporting: An examination of the Australia minerals resources industry', DBA, Macquarie University (Examiner: M.R. Mathews).

Research workshops conducted

Bisman, J.E. Working with your Supervisor, Research Student Induction & Orientation Program, Centre for Research and Graduate Training, Bathurst, 26 August 2004.
Bisman, J.E. Enhancing Publications, One Day Researcher's Workshop, Centre for Research and Graduate Training, Bathurst, 23 June 2004.
Bisman, J.E. et al. Research Issues Forum, One Day Researcher's Workshop, Centre for Research and Graduate Training, Bathurst, 23 June 2004.
Bisman, J.E. Strategies for Supervising at a Distance, Two Day Research Supervision Conference, Centre for Research and Graduate Training, Bathurst, 3 June 2004.
Mathews, M.R. Conversations about research. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 10 March, 2004.
Mathews, M.R. Issues in promoting research in tertiary education: Some personal observations. School of Business, University of Glamorgan, Wales, 27 October 2004.
Mathews, M.R. Issues in promoting research in tertiary education: Some personal observations. School of Business, University of Swansea, Wales, 6 October 2004.
Mathews, M.R.. Publish or perish: Is this really a viable set of options? Accounting and Finance Group, Warwick Business School, University of Warwick, Coventry, UK, 10 November 2004.
Mathews, M.R.. Publish or perish: Is this really a viable set of options? Accounting & Law Research Forum. Charles Sturt University, Bathurst, 19 May, 2004.
Mathews, M.R. Publish or perish: Is this really a viable set of options? School of Business, Loughborough University of Technology, Leicestershire, UK, 23 April 2004.
Mathews, M.R. Publish or perish: Is this really a viable set of options? School of Business, University of Glamorgan, Wales, 21 April 2004.
Plummer, K. Action research in a doctorate. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 31 March, 2004.

Other noteworthy research activities

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

Bisman, J.E. Referee, 2004 Continuing Professional Education (CPE) Conference
Bisman, J.E. Referee, Australian Journal of Accounting Education
Bisman, J.E. Editorial Board, Faculty of Commerce Working Paper Series, Charles Sturt University
Bisman, J.E. Referee, Essays in Economic and Business History (USA)
Bisman, J.E. Referee, Rural Society
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, Australian Journal of Accounting Education
Mathews, M.R. Managing Editor, Faculty of Commerce Working Paper 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, Australian Journal of Accounting Education
Mathews, M.R. Referee, Pacific Accounting Review
Pilcher, R.A. Referee, Accounting, Auditing & Accountability Journal
Plummer, K. Referee, 2004 Continuing Professional Education (CPE) Conference
Plummer, K. Referee, Accounting Education An International Journal
Plummer, K. Referee, Accounting Educators Forum 2004
Plummer, K. Referee, 18th Australian and New Zealand Academy of Management (ANZAM) Conference

Awards & grants

Bisman, J.E. RIPPLE Competitive Conference Presentation Grant, $1,000.
Crofts, K. et al. (CTC Program) Commended Award for Community Development, NSW Premier's Public Sector Awards for Excellence.
Mathews, M.R. ACCA/CSEAR Fellow, 2004.
Nel, J. Graduate Diploma in Professional Legal Education and Training, The University of Queensland, 2004.
Plummer, K. Faculty of Commerce Teaching Excellence Award, 2004, $800.

School of Accounting and Computer Science successfully applied to the Mitchell Foundation Trust for sponsorship of a new graduate scholarship, $5,000.

Positions as chairs or discussants at conferences

Bisman, J.E. Chair, Accounting and Finance Association of Australia and New Zealand Annual Conference, Alice Springs, 4-6 July, 2004.
Bisman, J.E. Discussant, 'Accounting and the management of outsourcing: An empirical study in the hotel industry' by D. Lamminmaki, Accounting and Finance Association of Australia and New Zealand Annual Conference, Alice Springs, 5 July, 2004.
Goela, N. Chair, 17th Annual Australasian Finance and Banking Conference, Sydney, 17 December 2004.
Goela, N. Chair, 18th Australian and New Zealand Academy of Management (ANZAM) Conference, Dunedin, New Zealand, 11 December 2004.
Mathews, M.R. Discussant, 'A cross-country comparison of perceptions of manipulation of reported earnings' by M.A. Geiger, B.T. O'Connell, P.M. Clikeman, E.O. Labru, K. Witowski & I. Basioudis, Accounting and Finance Association of Australia and New Zealand Annual Conference, Alice Springs, July, 2004.
Mathews, M.R. Discussant, 'Values and attitudes toward social and environmental accountability', Annual Meeting of the American Accounting Association, Orlando, Florida, August 2004.
Pilcher, R.A. Chair, CPA Local Government Conference, Sydney, 26 February 2004.
Plummer, K. Selected to Chair, 18th Australian and New Zealand Academy of Management (ANZAM) Conference, Dunedin, New Zealand, 9 December 2004.

Positions as organisers or conveners of conferences or seminars

Bisman, J.E. Deputy Convener, Accounting History Special Interest Group, Accounting and Finance Association of Australia and New Zealand
Bisman, J.E. Member, RIPPLE Seminar Management/Advisory Group
Goela, N. Deputy Convener, Accounting and Law Research Forum
Pilcher, R.A. Convener, Accounting and Law Research Forum

Research centre (DRC) and research association activities

Bisman, J.E. Member, Centre for Research into Professional Practice, Learning and Education (RIPPLE)
Lee, 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)
Plummer, K. Honorary Treasurer (elected), Australian Association for Professional and Applied Ethics

In the news - School of Accounting and Computer Science research, the professions & engagement

Mathews M.R. & Rolfe, D. N. noted in 'Thankyou to our volunteers' CPA News (NSW), March 2004, p.3, in connection with the work of these School of Accounting and Computer Science staff members on CPA Australia Universities Committee and CPA Australia University Liaison Panel.
Mathews M.R. & Rolfe, D. N. noted in 'Branching out: Central West' CPA News (NSW), March 2004, p.4, in connection with the work of these School of Accounting and Computer Science staff members on CPA Australia Branch Council.

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

Visitors from overseas

Kidwell, L. (Associate Professor of Accounting, Niagara University, New York & Visiting Lecturer, CSU Wagga Wagga) Plagiarism research. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 17 March, 2004.

Visitors from other Australian universities

de Lange, P. (Senior Lecturer in Accounting, Monash University). The long road to publishing: A user friendly expos?. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 20 May, 2004.
Jackling, B. (Associate Professor in Accounting, Deakin University). Computerised accounting education. Accounting & Law Research Forum. Charles Sturt University, Bathurst, 8 December, 2004.
Ross, P. & Boon, K. (Associate Professor of Accounting, University of Western Sydney and Lecturer in Accounting, Macquarie University) Outsourcing external audit. Accounting & Law Research Forum, Charles Sturt University, Bathurst, 11 August 2004.
Tilling, M. (Associate Lecturer in Accounting, Flinders University). Communication at the edge: Corporate social reporting of a legitimacy threatened corporation. Accounting & Law Research Forum, Charles Sturt University, Bathurst, 16 June 2004.
Wise, V. (Associate Professor, Victoria University) Local government contracting out: A case study analysis. Accounting & Law Research Forum, Charles Sturt University, Bathurst, 23 June 2004.

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