Purpose – Two prior survey papers on the use and perceived merit of customer accounting practices, one in Australia and one in New Zealand, disclosed contrasting results with confusing elements. This survey replicates and extends the previous research to update and clarify our understanding of...

This paper examines how accounting can both entrench and challenge an inhumane and costly neoliberal policy-namely, the Australian government's offshore detention of asylum seekers. Drawing on Bruff, Rethinking Marxism 26:113-129 (2014) and Smith, Competition & Change 23:192-217 (2019), we...

Purpose This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of...

This paper adopts an epistemic community framework to explicate the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. The context is the adoption and implementation of fair value...

Purpose: The purpose of this paper is to expose the impact of the shortage of senior academics,particularly professors, in Australian accounting schools, to relate the way one school addressed this shortage through a mentoring scheme, and to challenge existing institutional...

This paper explicates the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. Set within the context of New South Wales in Australia, and the challenge of the financial...