This paper argues the recent proposals expressed by the Australian Accounting Standard Board in Exposure Draft 151 contradicts the historical trend of standard setters attempting to achieve the objective of financial reporting, that is, the provision of decision-useful information for users of...

The extension of privacy laws to cover private sector providers and the proposal of a National Health Privacy Code highlight the importance of examining privacy issues in aged care policy and practice. Although privacy in health and aged care may also include physical, psychological and social...

The increasing number of master's degrees in accounting as well as specialist MBA's mean that an understanding of research methods is now an important part of the toolkit of accounting educators. In the literature there has been an increasing interest in qualitative accounting research. Whilst...

This article addresses the performance of the three largest Australian airports following their privatization. The airports represent cases of divestment of government business enterprises into privately-owned businesses each with differing ownership arrangements. The performances of the...

While uptake of renewable energies as a solution to climate change is widely discussed, the issue of public vs. private financing is not yet adequately explored. The debates over the Kyoto Protocol and its successor, culminating in the COP15 Climate Change Conference in Copenhagen in December...