Accounting - Research Publications

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    Keeping it private: financial reporting by large proprietary companies in Australia
    Potter, B ; Pinnuck, M ; Tanewski, G ; Wright, S (WILEY, 2019-03-01)
    Since 2010, proprietary companies have had a choice of preparing three types of financial reports that vary in scope. We find that between 2010 and 2015, most proprietary companies in our random sample chose the lowest scope option, with very low quality financial reports. Few adoptedthenewoptionprovidedbyAASB1053Application of Tiers of AustralianAccounting Standards. The characteristics of the firms that adopted each type of report are consistent with the regulator’s intention. Our findings should provide a better understanding of how accounting standards impact practice, and should assist regulators to reform private company financial reporting.
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    Sustainability Reporting to Improve Organizational Performance
    Potter, B ; York, J ; Dembek, C (Network for Business Sustainability, 2017-10-11)
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    Sustainability Reporting Playbook
    Potter, B ; York, J ; Dembek, C (Network for Business Sustainability, 2017-10-11)
    Sustainability reporting can allow internal stakeholders to be more effective in their roles. It can increase employee engagement and inform management decision-making, among other benefits. Yet companies often fail to connect sustainability reporting to the core operations of the business, and so fail to realize the potential benefits. This playbook identifies opportunities for enhancing the effectiveness and impact of sustainability reporting.
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    Exploring the Challenges of Broadening Accounting Reports
    Potter, B ; Soderstrom, N (Oxford University Press, 2014-10-02)
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    Digitizing archival records: Benefits and challenges for a large professional accounting association
    Keneley, M ; Potter, B ; West, B ; Cobbin, P ; Chang, S (Association of Canadian Archivists, 2016-03-01)
    With antecedents extending to 1886, CPA Australia is one of the world’s most significant professional accounting associations. Reflective of its long history and widespread influence, the organization holds an extensive and diverse archive that evidences both its own development and the general evolution of accounting and business practices. This article presents a case study of a project to digitize selected aspects of this archive. Informed by perspectives on managing archives in the digital era, the benefits and challenges of digitization are presented. A key benefit was enabling access to digital images while preserving rare and fragile original records and documents. However, challenges arose in prioritizing the items for digitization, and this necessitated the development of a model, taking the form of a decision matrix. The CPA Australia case study will be informative for other organizations seeking to use digitization as a means to overcome the dilemma associated with providing access to archival materials while also ensuring their preservation.