In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of many of these organisations are social, rather than financial in orientation. This critical, interpretative case study, set within the context of not-for-profit public museums, seeks to enhance an understanding of public sector accounting change based on these unique social organisations. The study examines three aspects of the reforms, namely, their development, their promotion and their defence. This examination is undertaken using the ideas contained in Mary Douglas’ (1986) How Institutions Think as the key theoretical construct. The supplementary perspectives of problematisation and epistemic communities are used to assist in applying the primary theoretical construct by explaining how, and by whom, these reforms were advocated and implemented in this specific instance. The study shows how the interpretation and application of the statements comprising the conceptual framework have shaped the development, promotion and defence of detailed standards developed for specific public sector organisations. In doing so, the study addresses two key research questions: (1) How were financial notions of accountability and performance of Australian public sector organisations constructed during the period 1976-2001 and articulated in the CF, once its development began, within this reform period? (2) How were these notions and other concepts of financial reporting outlined in the CF interpreted and applied in the (i) development; (ii) promotion; and (iii) defence of detailed accounting standards for not-for-profit public museums in Australia during the period under investigation? The study demonstrates that the concepts of financial reporting outlined in the conceptual framework were used by a relatively small group of technical experts located in influential positions in accounting regulation and in other fields to justify the application of accrual accounting within diverse public sector organisations. During the period examined, only certain questions were posed and certain issues considered and many problems associated with the implementation of the reforms were not considered. Accordingly, a key finding of the study is that each aspect of the reform period was guided and constrained by institutional thinking. In addition, the study shows how the framework's content can be used to permit equally well-argued, but conflicting, accounting policies to be adopted and defended for the same items, indicating the framework to be of only limited value as a technical tool. This leads to another key finding of the study, namely, that the framework is best understood as a political tool, serving a crucial role in enabling accrual accounting reforms to be developed, promoted and defended within the public sector. Thus, the study seeks to offer an enhanced understanding of the nature and determinants of accounting change, and accordingly, it broadens an understanding of the use of the conceptual framework, as an institution, in developing, promoting and defending changes to accounting practice.

Abstract not available

Includes bibliographical references (p. 319-347) Mode of access: Internet via World Wide Web. Available at: http://business.unisa.edu.au/waterpolicylaw/documents/thesis.pdf Selected for archiving SSL

Includes corrigenda inside back cover. / Bibliography: leaves 310-332. / xx, 332 leaves : ill. ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Thesis (Ph.D.)--University of Adelaide, Dept. of Civil and Environmental Engineering, 1994

[Truncated abstract] Following the introduction in 1999 of Australian Accounting Standard Board (AASB) 1041: 'Revaluations of Non-Current Assets' (Australian Accounting Standards Board 2001a), this study set out to examine the impact of the introduction of this new standard on: the number (percentage) of Australian firms revaluing various classes and submajor classes of non-current assets; and the value relevance and reliability of the information provided with respect to various sub-major classes of non-current assets. The study also set out to examine the apparent motivations for Australian companies electing the fair value (FV) basis, rather than the historic cost (HC) basis, for reporting property, plant and equipment (PP&E). The sample analysed in this study consisted of Australian Stock Exchange (ASX) listed firms that were included in each of the Connect4, Aspect Financial and Core Research Data (CRD) databases. After excluding firms not covered by all three databases and firms where there were missing data problems, 398 and 424 firms were left in the 1999 and 2002 samples, respectively. Of the 398 and 424 firms, there were 194 firms that were common to both sample periods and a separate analysis of these 'common' firms allowed a 'like-for-like' comparison to be made. The financial year ending June 30, 1999 provides data under the previous standard AASB 1010 (Australian Accounting Standards Board 2000) before the introduction of AASB 1041, while the financial year ending 30 June 2002 provides data under AASB 1041 (the new standard). ... At the disaggregated level (that is, for various sub-major classes of non-current assets), it appears that there was a decline in the number (percentage) of firms choosing to revalue investment property, property, and plant and equipment, while there was no change in the number (percentage) of firms choosing to revalue listed or unlisted investments. It appears that AASB 1041's requirement to revalue frequently when the FV basis was adopted discouraged firms from choosing the FV basis for some asset classes, presumably because the costs associated with frequent revaluations outweighed the perceived benefits. In terms of value relevance, the results suggest that where the variables of interest are scaled there was no improvement in the value relevance of the information provided by Australian companies following the introduction of AASB 1041. However, the results from the unscaled regressions do not support this conclusion and instead suggest that the introduction of AASB 1041 was associated with an overall improvement in the value relevance of the information provided with respect to the various sub-major classes of non-current assets investigated in this study. Resolution of this conflicting result is beyond the scope of this dissertation and is an issue worthy of future research. In terms of reliability, the results suggest that the introduction of AASB 1041 was generally associated with: an improvement in the reliability of information reported with respect to non-current assets reported at FV; and a deterioration in the reliability of information reported with respect to non-current assets reported at HC. Finally, with respect to the potential motivations behind a company's choice of the FV basis for reporting PP&E, the results suggest that firms are motivated to revalue PP&E to: improve their borrowing capacity; for signalling purposes; and to reduce information asymmetry.

This research project analyzes the beef grading system in Australia. Firstly, the Meat Standards Australia (MSA) grading system as a potential value-creating and value chain-coordinating mechanism is investigated. In-depth interviews with value chain stakeholders and industry experts suggest that the implementation of the MSA grading system has had a catalytic effect of moving value chains toward a greater level of coordination. The concept of best value supply chains is also used as a benchmark in determining MSAs effect on value chain performance. Secondly, using a survey of Australian consumers, findings suggest that the MSA certification is perceived as a trustworthy signal for tenderness and quality, reducing information asymmetry at the consumer level. This thesis then addresses the questions of whether or not it is necessary to use a grading system in consumer marketing (e.g. quality label) in order to be successful in terms of adding value to the industry. / Agricultural and Resource Economics

No description available.

Includes corrigenda (inserted at front) and list of publications published as a result of this research. Includes bibliographical references (leaves 192-199) Investigates the overload behaviour and modes of collapse of reinforced concrete flexural members containing 500MPa grade reinforcing steel and evaluates the adequacy of current ductility requirements for design according to AS 3600 to ensure strength and safety.

Includes corrigenda (inserted at front) and list of publications published as a result of this research. / Includes bibliographical references (leaves 192-199) / xxvii, 223 leaves : ill. ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Investigates the overload behaviour and modes of collapse of reinforced concrete flexural members containing 500MPa grade reinforcing steel and evaluates the adequacy of current ductility requirements for design according to AS 3600 to ensure strength and safety. / Thesis (Ph.D.)--University of Adelaide, Dept. of Civil and Environmental Engineering, 2002

The Federal education system has 12 nationally accredited and portable qualifications issued by the Australian Qualifications Framework (AQF) which cover three sectors; Higher Education, Vocational Education and Training (VET) and Schools. A mandatory minimum bachelor qualification together with education units, state registration and ongoing professional development is imposed for all classroom music teachers. In direct contrast, however, Australian studio piano teachers and school instrumental teachers may or may not have formal qualifications, registration with professional associations, or ongoing professional development. All teachers must be registered with State registration boards for Working With Children (WWC) but no monitoring controls exist for studio teachers. Qualifications are available from public examination boards, private enterprises and state Music Teacher Associations (MTAs) but these are not recognised within the national system and consequently have no status or portability, although they are used and recommended within the industry and higher education institutions as course prerequisites. The aim of the current study was to investigate whether a National Accreditation System (NAS) for Australian studio piano teachers could be a viable system, adding unprecedented professionalism to the field and drawing upon the existing systems of government, private industry and educational institutions. In the thesis, current systems of accreditation, education and training available for classroom music teachers, school instrumental music teachers and other recognised professions such as lawyers, engineers, accountants, health professionals and sports coaches were reviewed as a comparative basis upon which to assess similar contexts for studio piano teachers. Results are combined with a survey of Australian piano teachers' perceptions, from which the study ascertained the extent to which studio piano teachers' needs were being catered for and met in available systems of accreditation and training.