Why do good accountants do bad things? Conversations with inmate accountants
- Authors: Dellaportas, Steven
- Date: 2007
- Type: Text , Conference paper
- Relation: Paper presented at 2007 AFAANZ Conference, The Gold Coast, Queensland : 1st-3rd July 2007
- Full Text: false
- Description: The extent of fraud in large organistations is an increasing phenomenon. The implications of fraud are well known, in addition to the moneys lost from the fraudulent act, fraud has adverse effects arising from the negative publicity relating to the fraud. Responding to fraud represents a major challenge for business and the professions with considerable resources being devoted annually to fraud risk management and prevention.
- Description: 2003005171
Motives, money and microfinance – Are we measuring the right subsidy variable?
- Authors: Langton, Jonathan
- Date: 2007
- Type: Text , Conference paper
- Relation: Paper presented at 2007 AFAANZ Conference, The Gold Coast, Queensland : 1st-3rd July 2007
- Full Text: false
- Description: In the next ten years, society will spend $20 billion U.S. on Microfinance Institutions (MFIs). Previous research on the impact of subsidies suggests that there is little if any consensus on an effective method to measure the impact of subsidies with considerable doubt existing that a financial variable is the most appropriate method. Findings suggest that in order for the impact of subsidies to be fully reconciled, some consideration must be given to the initial objectives and underlying motives of MFIs and subsidy providers as this has an intrinsic bearing on any result they are attempting to achieve. I have attempted to shed light on a significant failure of the microfinance movement to date, in that we still have not clearly articulated by what qualitative measure we are to determine the success of MFI’s. Identifying what is the priority issue, even if it is a combination of factors requires willingness on behalf of both pro and anti- subsidy lobbies to concede that their approach may not be the most important. In order to transcend this discord a retrospective approach is taken to the impact of subsidies, whereby they are analysed from an initial substantive view in regard to underlying motive. I use this framework to assess microfinance in general and then apply my findings to a policy framework for microfinance institutions (MFIs) and subsidy providers.
- Description: 2003005169
Accounting’s chaotic margins : Financial reporting of the library collections of Australia’s public universities
- Authors: West, Brian , Carnegie, Garry
- Date: 2007
- Type: Text , Conference paper
- Relation: Paper presented at 2007 AFAANZ Conference, The Gold Coast, Queensland : 1st-3rd July 2007
- Full Text: false
- Description: This paper explores the circumstances and implications of an episode of accounting change arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the financial reporting of the library collections of Australia’s public universities. Accounting standards applying within the Australian public sector may be interpreted as requiring such collections to be accounted for as assets in the statements of financial position of the entities that manage them. A survey reveals considerable diversity and subjectivity in the accounting practices adopted in seeking to satisfy this requirement. Consideration is given to possible explanations for the disorderly state of practice observed, and questions raised regarding the reliability and usefulness of the information reported. The financial reporting of library collections is depicted as a “chaotic margin” of accounting, and the technical propriety of attempting to express and account for these non-financial resources in financial terms is rendered problematic.
- Description: 2003005170