Accounting's chaotic margins : Financial reporting of the library collections of Australia's public universities
- West, Brian, Carnegie, Garry
- Authors: West, Brian , Carnegie, Garry
- Date: 2004
- Type: Text , Conference paper
- Relation: Paper presented at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore : 4th - 6th July, 2004
- Full Text:
- Reviewed:
- 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 imply that such collections should generally 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. This raises questions about the reliability and usefulness of the information reported, and renders problematic the technical propriety of attempting to express and account for non-financial resources in financial terms. The financial reporting of library collections is posited as a 'chaotic margin' of accounting and consideration is given to possible explanations for the disorderly state of practice observed.
- Description: E1
- Description: 2003000769
- Authors: West, Brian , Carnegie, Garry
- Date: 2004
- Type: Text , Conference paper
- Relation: Paper presented at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore : 4th - 6th July, 2004
- Full Text:
- Reviewed:
- 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 imply that such collections should generally 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. This raises questions about the reliability and usefulness of the information reported, and renders problematic the technical propriety of attempting to express and account for non-financial resources in financial terms. The financial reporting of library collections is posited as a 'chaotic margin' of accounting and consideration is given to possible explanations for the disorderly state of practice observed.
- Description: E1
- Description: 2003000769
The interplay between caste and the emergent accounting profession in India
- Sidhu, Jasvinder, West, Brian
- Authors: Sidhu, Jasvinder , West, Brian
- Date: 2011
- Type: Text , Conference paper
- Relation: 2011 Afaanz Conference Melbourne 2nd-5th July, 2011 p. 1-23
- Full Text:
- Reviewed:
- Description: This paper examines the interplay between caste and the organised accounting profession in India following the formation of the Institute of Chartered Accountants of India (ICAl) in 1949. The distinctive Indian caste system divides Hindu society into a hierarchy of four "varnas". As well as being traditional markers of social status, these "varnas" have also been identified with particular occupational categories. Using the earliest available membership list of the ICAl (being 1953, just four years after formation), a comprehensive classification of the caste status of the Hindu members of the ICAI was undertaken. This revealed that, relative to the general population, the Brahman upper caste was significantly over-represented in the membership of the ICAl. In this way, the formation of the ICAl predominantly benefitted an already privileged social stratum and contributed to perpetuating traditional caste hierarchies within the context of the modern occupation of professional accounting.
- Description: 2003009025
- Authors: Sidhu, Jasvinder , West, Brian
- Date: 2011
- Type: Text , Conference paper
- Relation: 2011 Afaanz Conference Melbourne 2nd-5th July, 2011 p. 1-23
- Full Text:
- Reviewed:
- Description: This paper examines the interplay between caste and the organised accounting profession in India following the formation of the Institute of Chartered Accountants of India (ICAl) in 1949. The distinctive Indian caste system divides Hindu society into a hierarchy of four "varnas". As well as being traditional markers of social status, these "varnas" have also been identified with particular occupational categories. Using the earliest available membership list of the ICAl (being 1953, just four years after formation), a comprehensive classification of the caste status of the Hindu members of the ICAI was undertaken. This revealed that, relative to the general population, the Brahman upper caste was significantly over-represented in the membership of the ICAl. In this way, the formation of the ICAl predominantly benefitted an already privileged social stratum and contributed to perpetuating traditional caste hierarchies within the context of the modern occupation of professional accounting.
- Description: 2003009025
Accounting professionalisation and occupational context: The role of the public accounting profession in China
- Authors: Yee, Helen , West, Brian
- Date: 2010
- Type: Text , Conference paper
- Relation: 6th Asia Pacific Interdisciplinary Research in Accounting Conference: Interdisciplinary Research in Accounting (APIRA 2010) p. 1-28
- Full Text:
- Reviewed:
- Description: While applied broadly within the setting of accounting and some other occupations, ‘profession’ is a particularly Western concept with peculiarly British origins. However, the significance of such status and the process by which it is acquired has defied precise explication. Examination of the sociology of the accounting occupation within non- Western locations can contribute to exposing and clarifying these problematic and contingent aspects of occupational stratification, as well as assist in redressing the bias towards English-speaking and European countries within the accounting history literature. Proceeding from these theoretical premises, a historical study of the accounting occupation within China is undertaken. Integrating episodes from this country into the broader historical narrative of the professionalisation of accounting reinforces – often vividly – that accountants’ work status is not bound to an innate and predetermined trajectory. Rather, the variety of localised and time-specific variables which constitute the occupational context are shown to exert a dominating influence.
- Authors: Yee, Helen , West, Brian
- Date: 2010
- Type: Text , Conference paper
- Relation: 6th Asia Pacific Interdisciplinary Research in Accounting Conference: Interdisciplinary Research in Accounting (APIRA 2010) p. 1-28
- Full Text:
- Reviewed:
- Description: While applied broadly within the setting of accounting and some other occupations, ‘profession’ is a particularly Western concept with peculiarly British origins. However, the significance of such status and the process by which it is acquired has defied precise explication. Examination of the sociology of the accounting occupation within non- Western locations can contribute to exposing and clarifying these problematic and contingent aspects of occupational stratification, as well as assist in redressing the bias towards English-speaking and European countries within the accounting history literature. Proceeding from these theoretical premises, a historical study of the accounting occupation within China is undertaken. Integrating episodes from this country into the broader historical narrative of the professionalisation of accounting reinforces – often vividly – that accountants’ work status is not bound to an innate and predetermined trajectory. Rather, the variety of localised and time-specific variables which constitute the occupational context are shown to exert a dominating influence.
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