2006 - School of Accounting & Finance - Charles Sturt University

Research Report 2006

Foreword to the research report

This annual research report details the excellent outcomes achieved by the School of Accounting during 2006 as it pursued the achievement of the following research goals and objectives for the 2004 - 2007 strategic planning horizon:

To develop the research capabilities of our staff.

To produce quality research.
To improve publication rates.
To secure funding for research.
To develop our base of research students.

The achievement of these outcomes by the School has greatly assisted Charles Sturt University in its commitment to produce high quality research of significance to its regions and the professions, and which is of national and international distinction.

All staff who contributed to this achievement are to be congratulated.

Associate Professor Ross Wilson
Head, School of Accounting

Research output & outcomes of staff in the School

Publications of staff meeting DEST point earning criteria are included in the categories of chapters in books, refereed journal articles, and refereed conference papers and refereed, published conference proceedings.

Refereed conference papers & refereed, published conference proceedings

Baines, W. 2006, The appeal of school based financial management in contrasting public education systems, 3 rd International Conference on Contemporary Business , Leura NSW, 21-22 September.
Bisman, J.E. 2006, Cost savings from outsourcing in the Australian public sector: Anecdote or evidence? Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington , New Zealand , 2-4 July.
Bisman, J.E. 2006, Organisational leadership and decision-making: A study of the politics of public sector outsourcing, 3 rd International Conference on Contemporary Business, Leura NSW, 21-22 September.
Bisman, J.E. 2006, Small enterprise advisors: A model for industry-relevant education, 51 st International Council for Small Business World Conference, Melbourne , 18-21 June.
Bisman, J.E. 2006, The census as accounting artefact: Illustrations from the early Australian colonial period, 3 rd International Conference on Contemporary Business, Leura NSW, 21-22 September.
Crofts, K. 2006, Are community groups financially sustainable and socially effective following withdrawal of public sector seed funding? 5 th One Day Symposium on Accountability, Governance and Performance, Brisbane , 17 February.
Crofts, K. 2006, Are discretionary public funding models for the Australian third sector an anomaly under the New Public Management regime? Australia and New Zealand Third Sector Research 8th Biennial Conference, Adelaide , 26-28 November.
Crofts, K. 2006, Experiences of an early career academic in developing an MBA subjects using the principles of online collaborative learning, 3 rd International Conference on Contemporary Business , Leura NSW, 21-22 September.
Crofts, K. 2006, Perceptions of managers of NGOs on the use of accountability information by government funding agencies in respect to grants, Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington , New Zealand , 2-4 July.
Davis, N. 2006,Applying theoretical perspectives to the balanced scorecard, 3 rd International Conference on Contemporary Business , Leura NSW, 21-22 September.
Davis, N. 2006, Criticisms of the predominant approaches to research in management accounting and the case for further practice based research , Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington , New Zealand , 2-4 July.
Gray, P.N. , Gray, X., Treanor, L. M. & Tierney, R. 2006, eGanges: Pervasive Peacemaker, Proceedings of the First International Symposium on Pervasive Computing and Applications, (SPCA06), 3-5 August, Urumchi, China, IEEE Cat. No. 06EX1359C.
Gray, P.N , Gray, X. & Treanor, L. 2006, Handheld intelligence for contemporary free trade, 3 rd International Conference on Contemporary Business, Leura NSW, 21-22 September.
Gray, P.N. 2006, PDA business logic for informed decision making: IAS 24, Proceedings of Third International Business Research Conference, Melbourne , 20-22 November.
Lee, C. & Bisman J.E. 2006, Curricula in introductory accounting: An international student focus, 3 rd International Conference on Contemporary Business, Leura NSW, 21-22 September.
Lee, C. & Bisman, J.E. 2006, Education in introductory accounting: The 'old' and the 'new', Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand, 2-4 July.
Plummer, K. 2006, Business Ethics Teaching: an Action Research Spiral , Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand, 2-4 July.
Plummer, K. 2006, Habits of thought: Ways in which business students think about ethics. Australian Association for Professional and Applied Ethics 13 th Annual Conference, University of New South Wales, Randwick, 12-14 June.

Published working papers

Baines, W. 2006, The appeal of school based financial management in contrasting public education systems, Faculty of Commerce Working Paper 10/06, Charles Sturt University .
Bisman, J.E. 2006, Cost savings from outsourcing in the Australian public sector: Anecdote or evidence? Faculty of Commerce Working Paper 03/06, Charles Sturt University .
Bisman, J.E. 2006, Accountants as small enterprise advisors: Modelling an industry-relevant course development process, Faculty of Commerce Working Paper 04/06, Charles Sturt University .
Crofts, K. 2006, Are discretionary public funding models for the Australian third sector an anomaly under the New Public Management Regime? Faculty of Commerce Working Paper 17/06, Charles Sturt University .
Crofts, K. 2006, The changing accountability relationship between NGOs and government grant funding agencies under NPM, Faculty of Commerce Working Paper 16/06, Charles Sturt University .
Crofts, K. 2006, Financial and social accountability of community groups and the provision of public sector seed funding: A case study, Faculty of Commerce Working Paper 05/06, Charles Sturt University .
Gray, P.N. 2006, Vocational andragogy for law and business logic, Faculty of Commerce Working Paper 19/06, Charles Sturt University .
Davis, N. 2006, Applying theoretical perspectives to the balanced scorecard, Faculty of Commerce Working Paper 15/06, Charles Sturt University .
Lee, C. & Bisman J.E. 2006, Curricula in introductory accounting: An international student focus, Faculty of Commerce Working Paper 21/06, Charles Sturt University .
Lee, C. & Bisman, J.E. 2006, Education in introductory accounting: The 'old' and the 'new', Faculty of Commerce Working Paper 20/06, Charles Sturt University .
Pilcher, R. 2006, Depreciation as a 'smoothing' device - An appropriate objective for local authority reporting? Faculty of Commerce Working Paper 02/06, Charles Sturt University .

Research paper presentations

Baines, W. 2006, The appeal of school based financial management in contrasting public education systems, Accounting & Law Research Forum, Charles Sturt University , 14 June.
Baines, W. 2006, Common ground across the divide: Financial management policies of schools in contrasting public education systems, Accounting & Law Research Forum, Charles Sturt University, 18 October.
Baines, W. Davis, N. & Plummer, K. 2006, Podcasting: Does it enhance flexible delivery? Accounting Educators Forum, Sydney , 23-24 November.
Bisman, J.E. 2006, Education, accountants and SME management advisory services, Accounting and Law Research Forum, Charles Sturt University, 15 March.
Britton, L. 2006, Embedded generic skills in management accounting. Accounting & Law Research Forum, Charles Sturt University , 10 May.
Crofts, K. 2006, The changing accountability relationship between NGOs and government funding agencies under NPM, Accounting, Banking and Finance Discipline Research Seminar Series, University of Canberra, 2 June.
Crofts, K. 2006, Are community groups financially sustainable and socially effective following withdrawal of public seed funding? Accounting and Law Research Forum, Charles Sturt University , 15 February.
Crofts, K. 2006, Government funding agencies and NPOs: Accountability under the New Public Management, Faculty of Commerce Doctoral Workshop, Charles Sturt University, 16-17 June.
Crofts, K. 2006, Government funding agencies and NPOs: Accountability under the New Public Management, Accounting & Finance Association of Australia & New Zealand Doctoral Colloquium, Wellington, New Zealand, 29 June-1 July.
Crofts, K. 2006, Are discretionary public funding models for the third sector an anomaly under NPM?, Accounting & Law Research Forum, Charles Sturt University , 15 November.
Crofts, K. 2006, The changing accountability relationship between NGOs and government funding agencies under NPM, Accounting & Law Research Forum, Charles Sturt University, 31 May.
Davis, N. 2006, Criticisms of the predominant approaches to research in management accounting and the case for further practice based research , Accounting & Law Research Forum, Charles Sturt University , 28 June.
Goela, N. 2006, Method and methodology: Issues in researching accounting in small business, Accounting & Law Research Forum, Charles Sturt University , 21 June.
Goela, N. 2006, Accounting and financial policy for migrant small businesses in Australian, Accounting & Law Research Forum, Charles Sturt University, 23 August.
Gray, P.N. & Gray, X,2006, eGanges: A pervasive shell, Seminar 1, Charles Sturt University .
Gray, P.N. & Gray, X,2006, eGanges: A pervasive shell, Seminar 2, Charles Sturt University .
Gray, P.N. & Gray, X,2006, eGanges: Creating civization, Law Students' Workshop, University of New South Wales , Sydney .
Gray, P.N. & Gray, X,2006, Legal ontology and legal epistemology in the eGanges shell, Seminar Series, Macquarie University , Sydney .
Lee, C. Education in introductory accounting: The 'old' and the 'new', Accounting & Law Research Forum, Charles Sturt University, 24 May. Muldoon, N.,
Pawsey, N., Lee, C. & Chopping, E. 2006, An investigation into blended learning in introductory accounting, Accounting & Law Research Forum, Charles Sturt University, 29 November.
Muntean, D. & Plummer, K. 2006, The impact of change on the accounting profession: Welcome challenges or worrisome chores? Accounting & Law Research Forum, Charles Sturt University , 8 November.
Nel, J. 2006, A proposed solution to the theoretical basis for contractual liability. Accounting and Law Research Forum, Charles Sturt University , 8 March.
Pawsey, N. 2006, Costs and benefits of IFRS adoption for Top 400 ASX Listed Australian Companies - Preliminary Analysis, Accounting & Law Research Forum, Charles Sturt University , 29 March.
Plummer, K. 2006, Habits of thought: Ways in which business students think about ethics, Accounting & Law Research Forum, Charles Sturt University , 11 October.

Book reviews, published acknowledgments & acclamations

Goela, N. Review of Issues in Financial Accounting, 13 th edn., by Henderson, Pierson & Herbohn in 2006 for Pearson Education Australia.
Lee, C. Review of Accounting, 5 th edn., by Horngren, Harrison, Bamber Best, Fraser & Willett in 2006 for Pearson Education Australia.
Pawsey, N. Review of Issues in Financial Accounting, 13 th edn., by Henderson, Pierson & Herbohn in 2006 for Pearson Education Australia.

Research graduates/students supervised

Theses/dissertations completed and passed

Baines, W. 2006, 'Financial management in schools', MCom(Accounting) dissertation, Charles Sturt University (Supervisor: K. Plummer).
Lee, C. 2006, ' Analysis of current curriculum in introductory accounting subjects in Australian accounting degrees ', MCom(Accounting) dissertation, Charles Sturt University (Supervisor: J.E. Bisman).
McElroy, J. 2006, 'A study of environmental accounting disclosures within NSW local government annual reports', MCom (Accounting)(Hons), Charles Sturt University (Supervisors: M.R. Mathews & J.E. Bisman).
Van Every, B. 2006, 'Setting service standards in local government', DBA, Charles Sturt University (Supervisors: J.E. Bisman & D. Jarratt).

Staff Graduations

Baines, W. Graduated 2006, Master of Commerce(Accounting)
Davis , N. Graduated 2006, Master of Commerce(Accounting)
Lee, C. Graduated 2006, Master of Commerce(Accounting)

Theses/dissertations in progress

Crofts. K. 'Accountability for grant funds by NGOs to public sector policy makers/funding agencies ', DBA, Charles Sturt University (Supervisors: J.E. Bisman & M.R. Mathews).
Goela, N. 'Accounting and financial policy for migrant small businesses in Australia ', DBA, Charles Sturt University (Supervisors: J.E. Bisman & M.R. Mathews).
Gray, P.N. PhD, University of Western Sydney . McGrath, D. ' Social accounting: A reporting model incorporating stakeholder dialogue in the credit union sector ', PhD, Charles Sturt University (Supervisors: M.R. Mathews & J.E. Bisman).
Pawsey, N. 'IFRS adoption: Costs and benefits for Top 400ASX Listed Australian Companies', MCom(Accounting)(Hons), Charles Sturt University (Supervisors: J.E. Bisman & M.R. Mathews) .
Raz, M. ' Enterprise resource planning systems' DBA, Charles Sturt University (Supervisors: G. Rose & J.E. Bisman).
Toner, J. 'Environmental protection and the takings issue: The effect of environmental protection legislation on property rights' PhD, Sydney University (Supervisors: Assoc Prof R. Lyster & Prof D. Kemp)

Research & teaching workshops conducted

Baines, W. 2006, Using Faculty grade sheets, Accounting & Law Research Forum, Charles Sturt University , 26 July.
Bisman, J.E. 2006,Co-Presenter/Facilitator, Charles Sturt University Planning for Promotion Workshop, Charles Sturt University , Bathurst .
Bisman, J.E. 2006, Working with your Supervisor, Research Student Induction & Orientation Program, Centre for Research and Graduate Training, Bathurst , 24-25 August.
Crofts, K. 2006, Developing multi-media resources and using educational technologies @ CSU forums, Foundations of University Learning & Teaching Program, Session 3, Charles Sturt University, 15 March.
Lee, C. 2006, Educational technologies @ CSU OASIS, Foundations of University Learning & Teaching Program, Session 3, Charles Sturt University, 15 March.
Hunter, C., Plummer, K. & Bisman, J.E. 2006, Learning communities, wikis, teaching philosophy, Accounting & Law Research Forum, Charles Sturt University, 16 August.
Plummer, K. & Davis, N. 2006, Podcasting for DE students, Accounting and Law Research Forum, Charles Sturt University, 22 March.
Plummer, K. & Wilson, R. 2006, Assessment at CSU, Accounting and Law Research Forum, Charles Sturt University , 8 February.

Other noteworthy research activities

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

Bisman, J.E. Referee, Accounting Education: An International Journal ( UK ) Bisman, J.E. Referee, Australian Journal of Accounting Education
Bisman, J.E. Referee, Education and Training ( UK )
Bisman, J.E. Referee, Essays in Economic and Business History ( USA )
Bisman, J.E. Referee, Accounting, Accountability & Performance
Bisman, J.E. Referee, Rural Society
Bisman, J.E. Referee, Accounting & Finance Association of Australia and New Zealand Annual Conference 2006, Wellington, New Zealand.
Bisman, J.E. Referee, Accounting Educators Forum 2006, Sydney
Bisman, J.E. Referee, 3 rd International Conference on Contemporary Business 2006, Leura, NSW
Bisman, J.E. Referee, International Conference: Innovation in Accounting and Corporate Governance Education 2007, Hobart
Bisman, J.E. Managing Editor, Faculty of Commerce Working Paper Series, Charles Sturt University
Gray, P.N. Referee, First International Symposium on Pervasive Computing and Applications , China
Lee, C. Referee, Accounting Education: An International Journal ( UK )
Lee, C. Referee, 3 rd International Conference on Contemporary Business 2006, Leura, NSW
Lee, C. Referee, Faculty of Commerce Working Paper Series, Charles Sturt University
Pawsey, N. Referee, 3 rd International Conference on Contemporary Business 2006, Leura, NSW
Pawsey, N. Referee, Faculty of Commerce Working Paper Series, Charles Sturt University
Plummer, K. Referee, Australian Journal of Accounting Education
Plummer, K. Referee, 3 rd International Conference on Contemporary Business 2006, Leura, NSW
Plummer, K. Referee, International Conference: Innovation in Accounting and Corporate Governance Education 2007, Hobart
Plummer, K. Referee, Faculty of Commerce Working Paper Series, Charles Sturt University

Awards & grants

Baines, W.& Plummer, K. 'Enhancing flexible delivery in Accounting I: Using MP3 files to deliver content and improve student distance education experience', Faculty Scholarship in Teaching Fund Grant 2006, $2,000
Britton, L. & Pawsey, N. 'Enhancing flexible delivery in Company Accounting: Using Camtasia to develop narrated PowerPoint presentations and worked examples using Excel to deliver content and improve the student DE experience' Faculty Scholarship in Teaching Fund Grant 2006, $2,000
Crofts, K. , Hunter, C. & Flynn, L. 'Apprenticing accountants: Using onscreen-action-capture tutorials', Faculty Scholarship in Teaching Fund Grant 2006, $2,000
Crofts, K. , Hunter, C., Flynn, L. & Baines, W. 'Learning Microsoft Excel using onscreen-action-capture tutorials and other technologies', Faculty Scholarship in Teaching Fund Grant 2006, $2,000
Muldoon, N., Lee, C., Pawsey, N. & Chopping, E. 'Anchored learning in accounting education: The use of authentic resources for students in introductory accounting subjects', University Scholarship in Teaching Fund Grant 2005-2006, $10,000
Pilcher, R . & Dean, G. 'Evaluating the use of financial statements for management decisions in local government', Institute of Chartered Accountants in Australia Academic Research Grant Scheme 2006, $10,000
Plummer, K. & Davis, N. 'Enhancing flexible delivery in Accounting Theory: Using MP3 files to deliver content and improve student distance education experience', Faculty Scholarship in Teaching Fund Grant 2006, $1,869

Positions as chairs or discussants at conferences

Bisman, J.E. Chair, Education and Learning concurrent session (refereed papers), 3 rd International Conference on Contemporary Business , Leura NSW, 21-22 September 2006
Bisman, J.E. Chair, Management Accounting: Performance Measurement: Intervening Roles concurrent session (refereed papers), Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand, 2-4 July 2006
Bisman, J.E. Discussant, 'Stakeholder divergence and institutional extinction in the not-for-profit sector: The CORSO story' by D. Sutton, R. Baskerville & C. Cordery, Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand, 2-4 July, 2006
Crofts, K. Discussant, 'Accounting and accountability issues relating to Australian rules country football clubs in Victoria' by A. Halabi, Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand, 2-4 July, 2006
Davis , N, Chair, Accounting: Balancing the Perspectives concurrent session (refereed papers), 3 rd International Conference on Contemporary Business , Leura NSW, 21-22 September, 2006
Davis, N. Discussant, 'Development of a CPA system in an Australian telecommunications company' by L. McManus, Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand, 2-4 July, 2006
Lee, C. Chair, Education and Ethics concurrent session (refereed papers), 3 rd International Conference on Contemporary Business , Leura NSW, 21-22 September 2006
Lee, C. Discussant, 'Personal and interpersonal skills: The process of prescribing definitions in an accounting degree' by D. Whitefield &L. Kloot, Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand, 2-4 July, 2006
Plummer, K. Chair, Ethical Issues in Accounting concurrent session (refereed papers), Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand, 2-4 July 2006
Plummer, K. Discussant, 'Social responsibility, ethics and tax avoidance: A study of Hong Kong tax professionals' by R. Simmons & W. Shafer, Accounting and Finance Association of Australia and New Zealand Annual Conference , Wellington, New Zealand, 2-4 July, 2006
Rolfe, D. Chair, CGT Concessions for SME/Agriculture session, CPA Australia Dubbo Regional Forum, Dubbo NSW, 25-26 October, 2006
Rolfe, D. Chair, KPIs for Managing the Organisation session, CPA Australia Dubbo Regional Forum, Dubbo NSW, 25-26 October, 2006
Rolfe, D. Chair, Taxation Update session, CPA Australia Dubbo Regional Forum, Dubbo NSW, 25-26 October, 2006
Rolfe, D. Chair, The Practicalities of Implementing and Making a Business Budgeting System Work session, CPA Australia Dubbo Regional Forum, Dubbo NSW, 25-26 October, 2006

Positions as organisers or conveners of conferences or seminars

Bisman, J.E. Technical Committee Member, Accounting and Finance Association of Australia & New Zealand
Bisman, J.E. Accounting Stream Organiser, 3rd International Conference of Contemporary Business
Bisman, J.E. Deputy Convener, Accounting History Special Interest Group, Accounting and Finance Association of Australia and New Zealand
Crofts, K. Deputy Convener (Spring Session), Accounting and Law Research Forum
Goela, N. Convener (Spring Session), Deputy Convener (Autumn Session), Accounting and Law Research Forum
Pilcher, R.A. Convener (Autumn Session), Accounting and Law Research Forum
Rolfe, D. Chair, Central West Branch, CPA Australia
Rolfe, D. Chair, The Practicalities of Implementing and Making a Business Budgeting System Work session, CPA Australia Dubbo Regional Forum, Dubbo NSW, 25-26 October, 2006

Research centre and research association activities

Bisman, J.E. Research Methods Theme Leader, Organisational Performance, Ethics and Leadership (OPEL) Research Group, CSU Faculty of Commerce.
Gray, P.N. CommitteeMember (elected), NSW Computers and the Law Society.
Pilcher, R. Member, Economics and Regional Development Research Group, CSU Institute for Land, Water and Society, CSU.
Plummer, K. Honorary Treasurer (re-elected), Australian Association for Professional and Applied Ethics.

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

Visiting Academics

Ellwood, S. (Reader in Accounting, Warwick Business School , UK ) 2006, A balance sheet focus or a balance sheet farce? Accounting and Law Research Forum, Charles Sturt University , 22 February.
James, K. ( Charles Sturt University , Wagga Wagga) & Rodrigues, M. ( Murdoch University ), 2006, How will user perceptions affect the adoption of RFID technology? Accounting & Law Research Forum, Charles Sturt University , 30 August.

Report prepared by Dr Jayne E Bisman, March 2006.

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