Accounting is conventionally constituted and practised as a quantitative discipline which emphasises the use of money values. Where such values are unavailable or inappropriate, non-money quantifications or qualitative forms of information take precedence. However, the boundaries of conventional...

Local governments in Australia are constantly seeking to raise additional revenue to fund higher service demands. One key revenue source is service fees and charges, including fines. Premised on the notion of user pays, service fees and charges represent a significant proportion of total revenue...

Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and mining industries. This study examines the contents, use,...

"Case studies are invaluable in assisting students to place their theoretical knowledge in a real world context. Case Studies: Financial Accounting and Disclosure enhances students; understanding of the complex financial accounting environment and gives them the opportunity to apply accounting...

This contribution seeks to re-examine the determinants of barter accounting practices based on a critical review of contributions on the subject, including a recent contribution by Bloom and Solotko (2004). In particular, it addresses the tendency for studies of this kind, especially of...