Department of Accounting and Corporate Governance

Research Output 1978 2019

2019

A Global view of the research-practice gap in a public sector context

Parker, L. & Guthrie, J., 2019, The research–practice gap on accounting in the public services: an international analysis. Ferry, L., Saliterer, I., Steccolini, I. & Tucker, B. (eds.). Cham: Palgrave Macmillan, p. 33-113 81 p.

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Public sector accounting
Public sector
Accounting research
Practical relevance

An Australian case study of stakeholder relationships in a merger and acquisition process

Segal, S., Guthrie, J. & Dumay, J., 2019, Advances in mergers and acquisitions. Cooper, C. L. & Finkelstein, S. (eds.). Bingley, UK: Emerald Group Publishing, p. 65-81 17 p. (Advances in Mergers and Acquisitions; vol. 18).

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Mergers and acquisitions
Stakeholder relationships
Stakeholders
Mergers
Planning

A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell-side analysts

Abhayawansa, S., Elijido-Ten, E. & Dumay, J., Sep 2019, In : Accounting and Finance. 59, 3, p. 1621-1653 33 p.

Research output: Contribution to journalArticleResearchpeer-review

Integrated
Sell-side analysts
Analysts
Theoretical analysis
Business networks

Assurance on integrated reporting: A critical perspective

Corrado, M., Demartini, P. & Dumay, J., Jan 2019, Integrated reporting: antecedents and perspectives for organizations and stakeholders. Idowu, S. O. & Del Baldo, M. (eds.). Cham: Springer, p. 199-217 19 p. (CSR, sustainability, ethics & governance).

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Critical perspective
Assurance
Integrated
Investors
Legitimacy theory

Australian corporate political donation disclosures: Frequency, quality, and characteristics associated with disclosing companies

Tello, E., Hazelton, J. & Leong, S. V., 31 May 2019, In : Accounting, Auditing & Accountability Journal. 32, 2, p. 581-611 31 p.

Research output: Contribution to journalArticleResearchpeer-review

Disclosure
Donation
Data base
Legitimation
Shareholders

Business students’ insights into their development of ethical decision-making

Mladenovic, R., Martinov-Bennie, N. & Bell, A., 10 Mar 2019, In : Journal of Business Ethics. 155, 1, p. 275-287 13 p.

Research output: Contribution to journalArticleResearchpeer-review

decision making
student
moral philosophy
business education
study program
Accountants
Confirmation bias
Small and medium-sized enterprises
International Financial Reporting Standards
Decision aids

Corporate moral ethics and transfer pricing aggressiveness in Australia

Lanis, R., Richardson, G. & Taylor, G., 1 Jul 2019, In : Australian tax forum. 34, 2, p. 309-340 32 p.

Research output: Contribution to journalArticleResearchpeer-review

Transfer pricing
Policy implications
Corporate Social Responsibility
Tax policy

Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU

Dumay, J., La Torre, M. & Farneti, F., 14 Feb 2019, In : Journal of Intellectual Capital. 20, 1, p. 11-39 29 p.

Research output: Contribution to journalArticleResearchpeer-review

EU
manager
stakeholder
Corporate disclosure
Intellectual capital

Directors’ defence of reliance on recommendations made by artificial intelligence systems: comparing the approaches in Delaware, New Zealand and Australia

Selby, J. & Liu, B., 1 Aug 2019, (Submitted) In : Australian journal of corporate law. p. 1-15 15 p.

Research output: Contribution to journalArticleResearchpeer-review

artificial intelligence
director
New Zealand
reasonableness
corporate law
Economic inequality
Accounting research
Agenda
Inequity
Accounting ethics

Employee organizational commitment and hospital performance

Baird, K., Tung, M. & Yu, Y., 1 Jul 2019, In : Health Care Management Review. 44, 3, p. 206-215 10 p.

Research output: Contribution to journalArticleResearchpeer-review

Patient Care
Hospital Chief Executive Officers
Theoretical Models
Hospital performance
Employees

Entrepreneurial universities and strategy: the case of the University of Bari

Lombardi, R., Massaro, M., Dumay, J. & Nappo, F., 2019, In : Management Decision.

Research output: Contribution to journalArticleResearchpeer-review

Intellectual capital
Entrepreneurial university
Diversification
Collective intelligence
Italy

Environmental management accounting practices in Australian cotton farming: The use of the theory of planned behaviour

Tashakor, S., Appuhami, R. & Munir, R., 20 Jun 2019, In : Accounting, Auditing & Accountability Journal. 32, 4, p. 1175-1202 28 p.

Research output: Contribution to journalArticleResearchpeer-review

Farming
Cotton
Theory of planned behavior
Farmers
Environmental management accounting

From sustainability to integrated reporting: how the IIRC framework affected disclosures by a financial institution in Australia

Casonato, F., Farneti, F. & Dumay, J., Jan 2019, Integrated reporting: antecedents and perspectives for organizations and stakeholders. Idowu, S. O. & Del Baldo, M. (eds.). Cham: Springer, p. 125-140 16 p. (CSR, sustainability, ethics & governance).

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Shareholders
Financial institutions
Sustainability
Disclosure
Integrated

Greenhouse gas emissions disclosure by cities: the expectation gap

Parvez, M., Hazelton, J. & James, G., 26 Jun 2019, In : Sustainability Accounting, Management and Policy Journal.

Research output: Contribution to journalArticleResearchpeer-review

Gas emissions
Greenhouse gases
Carbon
Managers
Expectations gap

History of research performance measurement systems in the Australian higher education sector

Martin-Sardesai, A., Guthrie, J., Tooley, S. & Chaplin, S., 1 Feb 2019, In : Accounting History. 24, 1, p. 40-61 22 p.

Research output: Contribution to journalArticleResearchpeer-review

Performance Measurement
New Public Management
History of Research
Research performance
Performance measurement system

How does performance management affect workers? Beyond human resource management and its critique

Tweedie, D., Wild, D., Rhodes, C. & Martinov-Bennie, N., Jan 2019, In : International Journal of Management Reviews. 21, 1, p. 76-96 21 p.

Research output: Contribution to journalArticleResearchpeer-review

Human resource management
Workers
Performance management

If you can measure It, you can manage it: A case of intellectual capital

Nadeem, M., Dumay, J. & Massaro, M., 1 Jun 2019, In : Australian Accounting Review. 29, 2, p. 395-407 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Intellectual capital
Value-Added Intellectual Coefficient
Firm performance
Physical capital
Innovation

Impact of ambiguity tolerance and tertiary education on professional judgment

Han, Y., Chand, P. & Mala, R., 18 Jan 2019, In : Accounting Forum.

Research output: Contribution to journalArticleResearchpeer-review

Professional judgment
Tolerance
International Financial Reporting Standards
Tertiary education
Accounting students

Improving integrated reporting: A new learning and growth perspective for the balanced scorecard

Massingham, R., Massingham, P. R. & Dumay, J., 14 Feb 2019, In : Journal of Intellectual Capital. 20, 1, p. 60-82 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Balanced Scorecard
learning
assets
learning organization
Integrated

Integrated reporting and integrating thinking: practical challenges

La Torre, M., Bernardi, C., Guthrie, J. & Dumay, J., 2019, Challenges in managing sustainable business: reporting, taxation, ethics and governance. Arvidsson, S. (ed.). London: Palgrave, p. 25-54 30 p.

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Integrated
Managerial practices
Academic research
Managers
Logic

Intellectual capital accounting in the age of integrated reporting: a commentary

Abhayawansa, S. A., Guthrie, J. & Bernardi, C., 14 Feb 2019, In : Journal of Intellectual Capital. 20, 1, p. 2-10 9 p.

Research output: Contribution to journalEditorialResearch

Journey or toolbox? Integrated reporting and processes of organisational change

Higgins, C., Stubbs, W., Tweedie, D. & McCallum, G., 15 Jul 2019, In : Accounting Auditing & Accountability Journal.

Research output: Contribution to journalArticleResearchpeer-review

Organizational change
Integrated
Organizational practices
Academic research
Design methodology

Knowledge transfer in a start-up craft brewery

Cardoni, A., Dumay, J., Palmaccio, M. & Celenza, D., 4 Feb 2019, In : Business Process Management Journal. 25, 1, p. 219-243 25 p.

Research output: Contribution to journalArticleResearchpeer-review

Knowledge transfer
Start-up
Small and medium-sized enterprises
Entrepreneurs
Transfer process

Levers of control, management innovation and organisational performance

Baird, K., Su, S. & Munir, R., 26 Jun 2019, In : Pacific accounting review.

Research output: Contribution to journalArticleResearchpeer-review

Management innovation
Innovation performance
Organizational performance
Questionnaire
Management control systems

Macroeconomic uncertainty and audit pricing

Chen, J. F., Duh, R-R., Wu, C-T. & Yu, L-H., 2019, In : Accounting Horizons.

Research output: Contribution to journalArticleResearchpeer-review

Audit pricing
Macroeconomic uncertainty
Audit fees
Uncertainty
Auditors

Mediating role of quality performance on the association between organisational factors and competitive advantage

Ferdousi, F., Baird, K., Munir, R. & Su, S. X., 2019, In : International Journal of Productivity and Performance Management. 68, 3, p. 542-560 19 p.

Research output: Contribution to journalArticleResearchpeer-review

Competitive advantage
Organizational factors
Employee involvement
Top management support
Reward

Perceptions of independent directors about their roles of and challenges on corporate boards: Evidence from a survey in Vietnam

Nguyen, T. T. M., Evans, E. & Lu, M., 4 Feb 2019, In : Asian Review of Accounting. 27, 1, p. 69-96 28 p.

Research output: Contribution to journalArticleResearchpeer-review

Independent directors
Corporate boards
Transition economies
Controlling shareholders
Listed companies

Performance measurement systems in banks

Munir, R. & Baird, K., 2019, Abingdon, Oxon ; New York, NY: Routledge, Taylor and Francis Group. 156 p. (Routledge international studies in money and banking; vol. 99)

Research output: Book/ReportBookResearchpeer-review

Performance measurement system
Systems change
Banking
Resources
Influence factors

Qualitative accounting research: special issue introduction

Dumay, J. & de Villiers, C., Sep 2019, In : Accounting and Finance. 59, 3, p. 1449-1458 10 p.

Research output: Contribution to journalEditorialResearch

Accounting research
Qualitative research
Finance
Rationale
Cross section

Qualitative accounting research: dispelling myths and developing a new research agenda

de Villiers, C., Dumay, J. & Maroun, W., Sep 2019, In : Accounting and Finance. 59, 3, p. 1459-1487 29 p.

Research output: Contribution to journalArticleResearchpeer-review

Research agenda
Accounting research
Qualitative research
Qualitative study
Outliers

Searching in the regulatory environment: The impact of regulatory search on firm innovativeness

Jiao, L., Baird, K. & Harrison, G., 9 Jul 2019, In : Australian Journal of Management. 19 p.

Research output: Contribution to journalArticleResearchpeer-review

Innovativeness
Regulatory environment
Factors
Survey data
Private firms

Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions

Casonato, F., Farneti, F. & Dumay, J., 14 Feb 2019, In : Journal of Intellectual Capital. 20, 1, p. 144-164 21 p.

Research output: Contribution to journalArticleResearchpeer-review

social capital
legitimacy
bank
reputation
management

Social reports of an Italian provincial government: a longitudinal analysis

Farneti, F., Guthrie, J. & Canetto, M., 5 Aug 2019, In : Meditari Accountancy Research. 27, 4, p. 580-612 33 p.

Research output: Contribution to journalArticleResearchpeer-review

Government
Non-financial information
Disclosure
Longitudinal analysis
Local government

Straight from the horse's mouth: Founders' perspectives on achieving 'traction' in digital start-ups

Zaheer, H., Breyer, Y., Dumay, J. & Enjeti, M., 2019, In : Computers in Human Behavior. 95, p. 262-274 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Traction
Product development
Entrepreneurship
Trajectories
Narration

Strategic management accounting: CPA program

Clarke, B., Collier, P., Munir, R., Oliver, G., Robinson, P., Steenkamp, N. & Zwikael, O., 2019, 2nd ed. Melbourne: CPA Australia. 731 p.

Research output: Book/ReportBookResearchpeer-review

Strategic management accounting
Strategy implementation
Accountants
Management accountant
Strategic management

Sustainability risk disclosure practices of listed companies in Australia

Dumay, J. & Hossain, M. A., 1 Jun 2019, In : Australian Accounting Review. 29, 2, p. 343-359 17 p.

Research output: Contribution to journalArticleResearchpeer-review

Risk disclosure
Listed companies
Sustainability
Corporate governance
Corporate disclosure

The Democratic enhancement fund: A possible response to corruption and inadequate public funding

Leong, S., 6 Jun 2019, In : Election Law Journal: Rules, Politics, and Policy. 18, 2, p. 160-174 15 p.

Research output: Contribution to journalArticleResearchpeer-review

corruption
funding
donation
money
democracy
profit
stakeholder
manager
legitimacy
examination

The effect of the general anti-avoidance rule on corporate tax avoidance in China

Leung, S. C. M., Richardson, G. & Taylor, G., 1 Apr 2019, In : Journal of Contemporary Accounting and Economics. 15, 1, p. 105-117 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Tax avoidance
China
Corporate tax
Avoidance
Tax

The Geopolitics of immigrant labour: a climate of fear

Christopher, E. M., 2019, Immigration and the current social, political, and economic climate: breakthroughs in research and practice. I. R. M. A. (ed.). Hershey PA: Information Science Reference (IGI), Vol. 2. p. 417-438 22 p.

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

geopolitics
immigration
immigrant
climate
labor

The impact of organisational culture on whistleblowing decisions

Cheema, M. U. & Munir, R., 2019, (Accepted/In press) 2019 European Accounting Association Conference, Paphos Cyprus.

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionResearchpeer-review

The influence of construal of self on internal auditors' judgments on whistle-blowing: evidence from China

Zheng, B. Z., Patel, C. & Evans, E., Mar 2019, In : International Journal of Auditing. 23, 1, p. 73-85 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Whistle blowing
Auditors
Auditor judgment
China
National context

Under what conditions is mandatory disclosure most likely to cause organisational change?

Leong, S. & Hazelton, J., 10 Jun 2019, In : Accounting Auditing & Accountability Journal. 32, 3, p. 811-835 25 p.

Research output: Contribution to journalArticleResearchpeer-review

Mandatory disclosure
Organizational change
Sustainability
Political support
Non-governmental organizations

What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection

Guthrie, J., Parker, L. D., Dumay, J. & Milne, M. J., 21 Jan 2019, In : Accounting, Auditing and Accountability Journal. 32, 1, p. 2-25 24 p.

Research output: Contribution to journalArticleResearchpeer-review

Citations
Accounting research
Journal ranking
Research quality
Core values
2018

Accountants and the ethics of profit: The case of the Australian retail industry

Munir, R. & Terry, C., 2018, In : Journal of business ethics education. 15, p. 327-348 22 p.

Research output: Contribution to journalArticleResearchpeer-review

Accountants
Profit
Retail industry
Costs
Retailers

Accounting for the construction of research quality in Australia's research assessment exercise

Martin-Sardesai, A. & Guthrie, J., 4 Oct 2018, Performance measurement and management control: the relevance of performance measurement and management control research. Epstein, M. J., Verbeeten, F. H. M. & Widener, S. K. (eds.). Bingley, UK: Emerald Group Publishing, p. 221-241 21 p. (Studies in Managerial and Financial Accounting; vol. 33).

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

performance measurement
rating
driver
evidence
education

Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies

Li, S., Wu, H., Zhang, J. & Chand, P., Mar 2018, In : Journal of International Accounting, Auditing and Taxation. 30, p. 32-44 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Empirical evidence
Conservatism
China
Investors
Legal protection

After Habermas: Applying Axel Honneth's critical theory in accounting research

Tweedie, D., Dec 2018, In : Critical Perspectives on Accounting. 57, p. 39-55 17 p.

Research output: Contribution to journalArticleResearchpeer-review

critical theory
Frankfurt School
anthropology
school theory
phenomenology