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Purpose: This paper aims to analyse the Financial Intelligence Units (FIUs) of Canada, Australia, The Netherlands and India, focussing on key internal and external processes, such as the exchange of information, operations and compliance with Financial Action Task Force (FATF) recommendations. The paper relies on secondary sources to compare and assess the practices and strategies employed by FIUs within these jurisdictions. Design/methodology/approach: The paper relies on secondary sources to compare and assess the practices and strategies used by FIUs within these jurisdictions. Findings: The ability to combat money laundering and the financing of terrorism (AML/CFT) in countries is influenced by several internal and external factors, including the efficiency of their FIUs' and compliance with FATF recommendations. The analysis of FIUs across the countries demonstrates a raft of multifaceted challenges and concerns. Yet, when it comes to compliance with FATF's recommendations, shared concerns emerge, hinting at the complex interplay between country-specific operations and global compliance standards. The paper recommends enhancements to the FIUs' operational efficiency and overall effectiveness in combating financial crimes. Research limitations/implications: The paper's findings are limited to openly available data (such as annual reports and internet sources) for the respective countries. The paper relies on the transparency of FIUs through public media, focusing on comparing and analysing the FIUs of only four specific countries, which limits the generalisations of the findings. Practical implications: This paper is significant for policymakers and FIU authorities, as they strive to improve the effectiveness of their units and assess their performance in alignment with international standards. The comparative analysis of the FIUs of India, Australia, Canada and The Netherlands provides valuable insights and recommendations that can inform policymakers and operational strategies towards enhancing how FIUs function globally. Originality/value: This paper offers a unique comparative analysis of the FIUs of India, Australia, Canada and The Netherlands. Its findings have practical implications for policymakers and FIU authorities towards enhancing performance against international AML/CFT standards and promoting global cooperation. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the history of data leaks and investigative journalism, the techniques and technology that enable them and their influence in Australia and abroad. It explores the ethical and professional considerations of investigative journalists, how they approach privacy and information-sharing and how this differs from intelligence practice in government and industry. The paper assesses the strengths and limitations of Collaborative Investigative Reporting based on Information Leaks (CIRIL) as a kind of public-facing intelligence practice. Design/methodology/approach: This study draws on academic literature, source material from investigations by the International Consortium of Investigative Journalists and the Organised Crime and Corruption Reporting Project, and a survey of financial crime compliance professionals conducted in 2022. Findings: The paper identifies three key causal factors that have enabled the rise of CIRIL even as traditional journalism has declined: the digital storage of information; increasing public interest in offshore finance and tax evasion; and "virtual newsrooms" enabled by internet communications. It concludes that the primary strength of CIRIL is its creation of complex global narratives to inform the public about corruption and tax evasion, while its key weakness is that the scale and breadth of the data released makes it difficult to focus on likely criminal activity. Results of a survey of industry and government professionals indicate that CIRIL is generally more effective as public information than as an investigative resource, owing to the volume, age and quality of information released. However, the trends enabling CIRIL are likely to continue, and this means that governments and financial institutions need to become more effective at using leaked information. Originality/value: Over the past decade, large-scale, data-driven investigative journalism projects such as the Pandora Papers and the Russian Laundromat have had a significant public impact by exposing money laundering, financial crime and corruption. These projects share certain hallmarks: the use of human intelligence, often sourced from anonymous leaks; inventive fusion of this intelligence with data from open sources; and collaboration among a global collective of investigative journalists to build a narrative. These projects prioritise informing the public. They are also an important information source for government and private sector organisations working to investigate and disrupt financial crime. [ABSTRACT FROM AUTHOR]

Purpose: Foresight J's journey started in 1999, and in 2022, it marked the conclusion of its 24 years of publication. This paper aims to provide an overall overview of important research trends published in Foresight J between 1999 and 2022 by conducting a quantitative analysis of the journal's literature. The overarching goal is to provide valuable insights into the dynamics of scholarly communication, aiding researchers, institutions and policymakers in assessing the significance and influence of academic work, guiding future research directions and academic evaluation. Design/methodology/approach: The two bibliometrics methodologies that make up the methodology of this article are scientific mapping and performance analysis. Authors have explained the development and composition of the Foresight J using these methods. The SCOPUS database is being used in current research to analyse several dimensions, such as the evolution of publications by year, the most cited papers, core authors and researchers, leading countries and prolific institutions. Moreover, the conceptual structure, scope, burst detection and co-occurrence analysis of the journal are mapped using network visualization software such as VOSviewer, CiteSpace and RStudio. Findings: With a strong track record of output over the years, Foresight J has continued to develop in terms of publications. It is determined that "Saritas" is the author with the greatest overall impact. However, according to SCOPUS bibliometric data, "Blackman" and "Richardson" are the authors with the greatest relevance in terms of the quantity of articles. In addition, it becomes apparent that the USA, Australia and the UK are very productive nations in terms of publications. The most popular fields of the journal have always been forecasting, foresight, scenario planning, strategic planning, decision-making, technology and sustainable development. These are also the author keywords that appear the most frequently. In contrast, new study themes in the Foresight J include digital technologies, innovation, sustainability, blockchain, artificial intelligence and sustainability. Research limitations/implications: Several noteworthy research implications are provided by the bibliometric study of Foresight J. "Saritas" is the author with the most overall impact, indicating that the precise contributions and influence of this researcher in the fields of forecasting, foresight and related fields. Given that "Blackman" and "Richardson" are well-known writers, it is also critical to examine the scope and complexity of their contributions to potentially identify recurring themes or patterns in their writing. The geographic productivity results, which show that the USA, Australia and the UK are the top three countries for Foresight J publications, may encourage more research into regional differences, patterns of collaboration and the worldwide distribution of research endeavours in the context of forecasting and foresight. Popular fields including scenario planning, forecasting, foresight and sustainable development are consistent, indicating persistent research interests. Examining the causes of these subjects' ongoing relevance can reveal information about the consistency and development of scholarly interests over time. Practical implications: Foresight J's bibliometric analysis has real-world applications for many stakeholders. It helps editors and publishers make strategic decisions about outreach and content by providing insights regarding the journal's influence. Assessing organizational and author productivity helps institutions allocate resources more effectively. Policymakers acquire an instrument to evaluate research patterns and distribute funds efficiently. In general, bibliometric study of a journal helps decisionmakers in academic publishing make well-informed choices that maximize the potential of options for authors, editors, institutions and policymakers. Social implications: The societal ramifications of bibliometrically analysing Foresight J from 1999 and 2022 are substantial. This analysis highlights, over the past 24 years, research trends, technological developments and societal priorities have changed by methodically looking through the journal's articles. Gaining knowledge about the academic environment covered by the journal can help raise public awareness of important topics and promote critical thinking. In addition, the analysis can support evidence-based decision-making by alerting decision makers to the influential research that was published in Foresight J. This could have an impact on the course of policies pertaining to innovation, technology and societal development. Originality/value: This study presents a first comprehensive article that provides a general overview of the main trends and patterns of the research over the Foresight J's history since its inception. Also, the paper will help the scientific community to know the value and impact of Foresight J. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to explore the factors influencing office occupancy and the broader implications for workplace dynamics in Australia in the post-pandemic era. Design/methodology/approach: The authors draw on industry insights, research data and expert opinions on remote work and office attendance to explain post-pandemic trends. Findings: The paper finds that average office occupancy reached 71% of pre-pandemic levels in Q3 2023, indicating a significant rebound from earlier downturns. This can be explained by factors such as improved vaccination rates, clearer return-to-office policies by large corporations and a greater understanding of the virus. Originality/value: This paper offers valuable insights on the implications of physical, hybrid and remote work highlighting the growing recognition of the importance of physical workspace in fostering collaboration, innovation and organisational culture. It also brings together evidence of the impact of flexible options that may support greater social and environmental sustainability. [ABSTRACT FROM AUTHOR]

Purpose: The legal profession is vulnerable to abuse for the purposes of money laundering and terrorist financing. According to the Financial Action Task Force (FATF), that vulnerability justified updated global recommendations that urge countries to require lawyers, notaries and other independent legal professionals – including sole practitioners, partners and employed professionals within law firms – to identify, assess and manage the money laundering and terrorist financing risks associated with their services and to ensure that they have appropriate mechanisms in place to provide risk assessment information to competent authorities. Those recommendations proved contentious, with concerns raised by both legal academics and legal professional bodies about the implications of certain aspects of the requirements for the principle of lawyer–client confidentiality. Despite those concerns, many countries have introduced or amended regulatory regimes to extend their application to the legal sector to comply with the FATF's standards. The purpose of this paper is to contribute to the debate surrounding the extension of AML/CTF obligations to the legal profession. Design/methodology/approach: This paper considers three jurisdictions – the UK, Israel and Australia – at different stages in their journey towards compliance with the FATF's anti-money laundering (AML) and counter-terrorist financing (CTF) standards for the legal profession. While the UK has a long-established and well-embedded AML regulatory framework for legal professionals, Australia remains non-compliant with the FATF standards. Israel occupies a position between these two ends of the spectrum: following criticism of the omission of lawyers from its AML/CTF regime, Israel implemented due diligence rules for the profession. In 2018, Israel was found to be partially compliant with the relevant FATF recommendations. Findings: It argues that although there are challenges involved, there are also important benefits. Therefore, Australia should act to implement its proposed changes sooner rather than later. Its persistent failure to appropriately address globally recognised areas of vulnerability leaves Australia open to integrity abuse. In addition, if the government delays addressing this issue until pressure from the FATF (such as deadlines for compliance and, if necessary, a finding of non-compliance) forces it to comply, this may tarnish Australia's reputation, threaten its access to international financial markets and adversely affect the legitimacy and effectiveness of its AML/CTF regime. Originality/value: Originality in this context refers to the distinctiveness and uniqueness of a paper's content and approach. In this case, the originality lies in the fact that there is no other existing paper that addresses the topic of three common-law jurisdictions at various stages of their progression towards aligning with the FATF AML/CTF standards, specifically within the context of the legal profession. Furthermore, the timeliness of this paper is underscored by the fact that multiple jurisdictions are currently deliberating their positions on the focus of this paper. This adds to its originality and relevance, as it addresses a gap in the literature while also contributing to the ongoing discourse surrounding compliance with FATF's standards. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to examine the scope of the legal responses to bribery and particularly foreign bribery in the global context. It identifies the corrosive effect of bribery and its negative effect on the economy, before turning to Australia’s mixed response to foreign bribery.Design/methodology/approach The paper is theoretical in nature as a review of policy, and the literature has been the main method used for analysis. Given the increasingly transnational and organised nature of foreign bribery, this paper adopts a comparative approach using Australia as the home base with some comparisons with the UK and the USA.Findings This paper finds that Australia’s response to foreign bribery is improving from a low base, and that this is recognised by the Organisation for Economic Cooperation and Development. Further improvement could be expected if there were strong government leadership and coordination of law enforcement authorities, including the police, corporate regulators and corruption authorities at the Commonwealth, state and territory levels. This paper acknowledges the work of Australia’s unfinished Senate Foreign Bribery Inquiry, which is due to report by 30 June 2017.Practical implications This paper revisits the debate on bribery and the response of law enforcement, highlighting the importance of effective and coordinated law enforcement. The paper will provide background for those analysing the issues with foreign bribery and the solutions for law enforcement.Originality/value The paper enables the reader to gain insights into the problems and causes and effects of foreign bribery. It is hoped that this paper will contribute to, and facilitate, further analysis of the most effective way to deal with bribery and the legal response. [ABSTRACT FROM AUTHOR]

Purpose: This paper examines gender diversity in the Australian valuation industry from the perspective of valuers in senior management and leadership roles and discusses gender diversity policies and practices in their organisations. Then, it explores the initiatives that can be implemented to improve gender diversity in the Australian valuation industry. Design/methodology/approach: A focus group discussion was conducted with valuers in senior management and leadership roles from selected large valuation firms and government valuation agencies in Melbourne, Australia. Data collected through the focus group discussion was combined with secondary data sourced from journals, online articles and archival materials. Findings: The findings reveal that whilst gender diversity in the Australian valuation industry has improved over the years, females remain underrepresented. Nonetheless, whilst some valuation companies have recognised the need to address the underrepresentation of women and introduced specific gender-focussed human resource policies and practices, these initiatives are not streamlined and implemented across the industry. Research limitations/implications: The study highlights the need for closer collaboration between key stakeholders such as universities, professional associations, valuation companies and government agencies in devising strategies to attract female talents into the valuation industry. Originality/value: The paper is the first empirical study to assess gender diversity in the Australian valuation industry from the perspective of valuers in management and leadership roles. The proposed policies can inform future initiatives to improve gender diversity in the valuation industry. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate the multifaced aspects and consequences of the EU Carbon Border Adjustment Mechanism (CBAM) from an Australia-China Relationship perspective. Design/methodology/approach: This paper leverages the SWOT (Strengths, Weaknesses, Opportunities and Threats) analysis to examine both the internal and external factors that affect Australia and China in the context of the CBAM. In addition, we employ the PEST (Political, Economic, Social and Technological) framework to identify effective strategies for Australia-China cooperation following the implementation of the CBAM. Findings: Our analysis reveals numerous mutual interests and opportunities for bilateral collaboration, despite challenges and threats, positioning the CBAM as a potentially significant catalyst for joint initiatives. Practical implications: This paper proposes 10 potential areas for Australia and China cooperation from the political economic social and technological PEST dimensions. Originality/value: This paper makes a pioneering attempt to explore potential strategies, both individually, and together, that Australia and China can adopt to manage the impact and consequence of CBAM. [ABSTRACT FROM AUTHOR]

Purpose: Financial risk-taking attitude (FRT) plays an important role in consumers' financial decisions, thereby determining consumer well-being. Motivated by the recent research on consumer well-being, this paper explores the relationships between financial literacy, a propensity to plan (PTP), FRT, financial satisfaction and life satisfaction. Design/methodology/approach: The authors use the Household, Income and Labour Dynamics in Australia (HILDA) survey to achieve the purpose of this paper. Furthermore, the authors use the variance-based partial least square structural equation modeling (PLS-SEM), also known as the PLS path modeling approach to test our proposed hypotheses empirically. Findings: The study finds a strong partial mediation of FRT between financial literacy and financial satisfaction. Moreover, the analyses reveal that a high PTP combined with a high FRT results in achieving high financial satisfaction, which leads to improved life satisfaction. Practical implications: The findings show the importance of creating financial plans in accordance with risk tolerance. While increasing financial literacy is relevant, the research suggests that tools that help consumers plan and invest in appropriate risky investments will lead to better outcomes. Originality/value: Though scholarly acumen of consumer well-being is rapidly developing, little remains known regarding the collective roles of financial literacy, PTP and FRT. The study addresses this gap by showing that financial literacy, risk-taking attitudes and planning propensities are all interconnected and necessary ingredients to improve financial and life satisfaction. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to: first, it studies expert opinions about the future of clean, decentralized energy technology in Australia; second, develop an interpretive and participatory foresighting methodology for a forthcoming study. Design/methodology/approach: This paper reports a forecasting study about the future of clean energy. Driven mostly by economics and changing carbon policies, the energy sector is currently moving from fossil fuels to a variety of cleaner technologies. Energy experts have several incommensurate interpretations of how this change will happen. This paper describes the first phase of an ongoing study that foresight clean energy futures in Australia. By building on a participatory method in a scientific expert community, it describes the path from technological presumptions into four parallel yet interconnected scenarios. The paper also explores the social drivers behind these scenarios. Findings: First, energy experts in Australia classify futures into four main scenarios: abundant, where energy will be mostly produced by solar cells; traded, where the future of energy lies in virtual power plants and microgrids; circular, which targets Australia's NetZero goals through biomaterials, carbon capture and new powerful; secure, which secures the country's energy supply through coal and nuclear energy. Second, they locate policy as the most important form of wildcards. The policy is multilayered from local to US politics and falls outside the scope of forecasting. Research limitations/implications: The most important limitations of the study are: first, its reliance on scientific and technological experts, which guarantees its scientific validity but may underrepresent the social drivers of energy; second, this study is a methodological pilot of a larger study that will target industrial, commercial and local drivers; third, its focus on Australia, where politics, the size of the country and climate shape the uptake of clean energy in specific ways, most notably in the case of rapid uptake of solar energy. Practical implications: The main practical implications of the paper are its broad focus on clean energy futures and its participatory foresighting approach, which can be repeated in other studies. Social implications: The main social implication of the study is that it clearly shows that a technological perspective is necessary but not sufficient in understanding the future of clean energy. The paper also shows that local drivers importantly mold the future and should be taken into account in future studies and policy. Originality/value: This paper makes two contributions. First, it organizes several technologies into four scenarios that clarify Australia's clean energy futures better than a piecemeal study would do. Second, it developed and piloted an interpretive participatory methodology for studying futures by building on references from design research. This methodology will be used in subsequent studies. [ABSTRACT FROM AUTHOR]

Purpose: Steiner schools represent a natural experiment in the provision of schooling. With a history dating back more than 100 years, leadership, leaders and the principal do not sit easily with Steiner educators. The contemporary regulatory environment requires a "principal" or legal authority at the school-building level, creating a tension for Steiner schools. This makes Steiner schools an ideal case study for understanding the contemporary role of the principal. Design/methodology/approach: This paper is based on an interview-based study with 24 heads of Australian Steiner schools. Conducted on Microsoft Teams, all by the principal investigator, the interviews generated a 171,742-word corpus subjected to an inductive analytical approach. Data reduction led to four themes, and this paper focuses on one (principles not prescription) and its implications for the principalship and school governance. Findings: Embedding the principalship in a philosophy (or theory) of education re-couples school administration with schooling and bases decision-making in principles rather than individuals. It also alters the role of data and evidence from accountability to justifying principles. Research limitations/implications: Rather than a focus on individuals or roles, this paper argues that the underlying principles of organisational decision-making should be the central focus of research. Practical implications: Ensuring organisational coherence, by balancing the diversity of positions on core principles is the core task of the contemporary principal. Originality/value: Exploiting natural experiments in the provision of schooling makes it possible to argue for how schooling, and specifically the principalship, can be different. [ABSTRACT FROM AUTHOR]

The article presents a study which explored bibliometric research quality assessment exercises' impact on academic development during specialist inter-disciplinary and small conferences in Australia. The study described the experiences of conference organizers, academics, and researchers. Results suggest the need for the scientific committees and conference organizers to consider various strategies for maximising conference papers' bibliometric impact like the development of alliances between peer-reviewed journals. Meanwhile, it mentions the importance of the study to the conference participants and organizers who are adapting the bibliometrics culture.

Purpose: Skills development for business students is increasingly becoming more important in business education and the workplace. In this paper, students' research skills are examined. The purpose of this paper is to identify some of the issues and challenges students face in developing research skills and how these can be addressed. Design/methodology/approach: The study combines external marker evaluation and content analysis to evaluate one hundred 2,000-word essays and identify issues and challenges associated with students' development of research skills. Findings: Results show that the essays rate well in collecting and using sources and summarising key topics but miss on integrating sources in writing and inconsistency in citations and referencing. Research limitations/implications: One of the paper's limitations is using a sample from a single course in a business school in Australia. Nonetheless, the sampled essays represent similar writing tasks elsewhere that require students to display research skills. Practical implications: Some implications for business and higher education are offered, including suggestions to address the issues and challenges raised in business education. For example, academics are encouraged to communicate clear expectations for writing tasks, provide support and show exemplars of business writing that incorporates practical research skills. Social implications: Business students who develop effective research skills contribute to society by developing skills in effectively searching and evaluating information. This ensures business graduates in industry workplaces reach considered conclusions before making recommendations that could impact people's lives. Originality/value: The study is original in its approach to investigating the nuances of research skills deficiencies by using external expert examination combined with content analysis. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore challenges and opportunities associated with young carers' employment in Australia. Design/methodology/approach: Using a multi-stakeholder approach, this study captures the reflections of stakeholders (n = 8) and young carers (n = 10) about opportunities for, and experiences of, paid employment for young carers. Findings: Despite many organisations internationally increasingly pushing diversity agendas and suggesting a commitment to equal opportunity experiences, this study found that young carers' work opportunities are often disrupted by their caring role. For young carers to be successful in their careers, organisations need to provide further workplace flexibility, and other support is required to attract and retain young carers into organisations and harness their transferrable skills for meaningful careers. Practical implications: The paper highlights important implications for human resource management practitioners given the need to maximise the participation of young carers as workers, with benefits for young carers themselves, employers and society. Originality/value: The research adds to the human resource management and work–family conflict literature in examining young carers through drawing on Conservation of Resources theory to highlight resources invested in caring leads to loss of educational and work experience resources. This leads to loss cycles and spirals, which can potentially continue across a lifetime, further contributing to disadvantage and lack of workplace and societal inclusion for this group of young people. [ABSTRACT FROM AUTHOR]

Purpose: The primary goal of this paper is to investigate the relationship between stock market liquidity and firm dividend policy within a market implementing the tax imputation system. The main aim is to understand how the tax imputation system influences the relationship between firm dividend policy and stock market liquidity within a cross-sectional framework. Design/methodology/approach: This paper investigates the relationship between stock market liquidity and the dividend payout policy under the full tax imputation system in the Australian market. This study uses the Generalized Least Squares regressions with firm- and year-fixed effects. Findings: In contrast to the negative relationship between the liquidity of common shares and the firms' dividends documented in countries with the double tax system, the study reveals that in Australia, the dividend payout ratios are positively associated with liquidity after controlling for various explanatory variables with both the contemporaneous and lagged time periods. Such a finding is robust to the use of alternative liquidity proxies and to the sub-period tests and remains during the COVID-19 pandemic period. Research limitations/implications: The insights derived from this study have significant implications for various stakeholders within the economy. The findings provide regulators with valuable insights to conduct a more holistic assessment of how the tax system impacts the economy, especially concerning the dividend choices of firms. Within the context of a full tax imputation system, investors can make investment decisions without factoring in the taxation impact. Simultaneously, firms can be relieved of concerns about losing investors who prioritize liquidity, particularly when a high dividend payout might not align optimally with their financial strategy. Originality/value: This study contributes to the literature by extending the literature on the tax clientele effects on dividend policy, providing evidence that the tax imputation system can moderate the impact of liquidity on dividend policy. This study examines the impact of the dividend tax imputation system on the substitution effect between dividends and liquidity. [ABSTRACT FROM AUTHOR]

Purpose: Effective use of data is critically important for the provision of health services. A large proportion of employees in health organisations work in non-clinical roles and play a major part in organisational information flows. However, their practice, data-related capabilities and learning needs have been rarely studied. The purpose of this paper is to investigate issues of capabilities and learning needs related to employees' interactions with data in non-clinical work roles. Design/methodology/approach: The study used a mixed-method approach. Qualitative methods were used to explore issues, and survey was administered to gather additional data. Findings: Data use and related capabilities at the workplace are highly contextual. A range of general, core and data-specific capabilities, underpinned by transferable skills and personal traits, enable successful interactions with data. Continuous learning is needed in most areas related to data use. Research limitations/implications: The study was conducted in a large public-health organisation in Australia, which is not representative of unique organisations elsewhere. The study has implications for the provision of health services, workplace learning and education. Practical implications: Findings have implications for organisational decisions related to data-use and workplace learning, and for formal education and lifelong learning. Originality/value: The study contributes to closing a research gap in understanding interactions with data, capabilities and learning needs of employees in non-clinical work roles. Capabilities continuum presented in this paper can be used to inform education, training and service provision. The workplace-based results contribute to theoretical considerations of capabilities required for work in technology-rich environments. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to conduct a bibliometric analysis on knowledge management from journals in the Scopus database between 1988 and 2021. The paper covered the past three decades of publications and carried out performance analysis and science mapping analysis of articles. Design/methodology/approach: The study uses bibliometrics, performance analysis and science mapping analysis of 1,016 articles extracted from the Scopus database. The study examined the scientific productivity of articles, productive authors, citable documents, most relevant institutions, cited countries, co-occurrence of keywords, thematic mapping, co-citations and collaboration of authors and countries. The study used Biblioshiny as a tool to carry out the performance analysis and science mapping analysis. Findings: The results show that the number of publications has significantly increased in the past decade, 88.4% of authors contribute at least a single article, 8.3% of authors published two articles, 2% of the authors published three documents and 0.6% of the authors contribute four papers. The USA, China and Australia were the most productive countries in terms of the total number of citations and foreign collaborations. Journal of Knowledge Management, Knowledge Management Research and Practice, VINE Journal of Information and Knowledge Management and International Journal of Technology Management are the top outlets in the knowledge management literature. Originality/value: Over the past decade, the research on knowledge management construct has exploded because of the growing interest of researchers and practitioners in the field. Despite being a well-developed field, few studies have applied bibliometric analysis in the knowledge management literature. The study is more comprehensive in terms of the actors and methods involved in analyzing the scientific production of articles in the area of knowledge management. [ABSTRACT FROM AUTHOR]

Purpose – In 2012, Pacific Accounting Review (PAR) completed its 25th year of existence. This paper aims to review all articles published in PAR as a report on the "stewardship" of the journal. Design/methodology/approach – Research papers published in PAR are analysed by topic, research methodology, author and institutional affiliation. This approach follows prior reviews in PAR. A comparison is also made with PAR over the period 1988-1996 and Accounting and Finance over the period 1973-1999 and the "top accounting journals" over the period 1990-2007. Findings – The analysis indicates that PAR publishes papers across a wide range of topics, but uses research methodologies that are consistent with mainstream accounting research (as undertaken by the "top accounting journals"). The authors of PAR are concentrated in New Zealand and Australia, as is the source data. No strong trends were perceived in the data. In conclusion, PAR can be characterised as a broadly based accounting and finance journal that is primarily competing in an Australasian context. Practical implications – This review provides some insight as to how the journal has evolved and how the mission statement has been put into effect. The journal has maintained much of its original mission. The anticipated "dialogue between researchers and practitioners" has not developed, probably due to lack of sponsorship by the profession. The paper should also form a basis for informing how to further develop the journal. Originality/value – The paper updates the last review of PAR which was completed in 1997. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to explore the reform of initial teacher education (ITE) policy in Australia over a 25-year period from 1998 to 2023. It examines policy shifts and movements over this timeframe and aims to better understand the ongoing reforms in the changing contexts of their times. Design/methodology/approach: The paper engages a critical policy historiography approach, focusing on four "policy moments" each linked to a review commissioned by the Commonwealth government of the day. It draws upon the reports and government responses themselves, along with media reports, extracts from Hansard, and ministerial speeches, press releases and interviews related to each of the four policy moments, asking critical questions about the "public issues" and "private troubles" (Gale, 2001) of each moment and aiming to shed light on the complexities of these accounts of policy and the trajectory they represent. Findings: The paper charts the construction of the problem of ITE in Australia over time, highlighting the discursive continuities and shifts since 1998. It traces the constitution of both policy problems and solutions to explain the current policy settlement using a historical lens. Originality/value: Its value lies in offering a reading of the current policy settlement, based on a close and systematic historical analysis. Where previous research has focused either on particular moments or concepts in ITE reform, this analysis seeks to understand the current policy settlement by taking a longer, contextualised view. [ABSTRACT FROM AUTHOR]

Purpose: The research investigates valuers' understanding of the value of sustainability in property and its' consideration in valuation practice in Australia. This paper explores valuers' perceptions of the relationships between sustainability and market values, sustainability and valuation variables, and the value influence of industry sustainability certification schemes. Further, this paper tracks prevalence of certified buildings in Australian commercial markets and the evolution of valuers' knowledge of sustainability certifications used in Australia. Design/methodology/approach: This paper reports on the next rendition of a longitudinal study examining valuers' practice in Australia. This research explores the evolution of Australian valuers' perception and knowledge of sustainability in valuation practice. The survey data has been periodically collected from practising valuers from 2007 to 2021. The survey questions investigate valuers' knowledge development, understanding, reporting and consideration of the relationship between sustainability and market value. Findings: The results have identified the evolution of the influence of normative research on valuers' perceptions of the relationship between sustainability and value; with a clearer understanding emerging over time of where the value relationships are identified in valuation variables. Greater alignment between empirical Australian studies and valuers' perceptions of the influence of sustainability ratings on value, demonstrate the value connection for higher rated buildings under NABERS (energy rating) and Green Star. Whilst only 41% of the study's participants are including sustainability in their valuation reports, they include a higher level of commentary on building descriptions and initiatives, building ratings, and reporting of owner and tenant objectives, than in previous studies. Knowledge development relating to sustainability certification tool, NABERS was identified. This is likely linked to the introduction of mandatory disclosure legislation. This has also led to increased awareness and valuers' knowledge of the differences between the two key rating tools used in Australia. Research limitations/implications: The research has several limitations: firstly, recruitment of valuers and the number of valuers' responses has varied over time; secondly, due to collection methods respondents have a greater likelihood of having an interest in and knowledge of sustainability creating potential for positive bias; thirdly, respondents may have responded to the survey in different years, but due to anonymity there has been no ability to track this. The results provide insights into the Australian valuation profession but may not be fully representative of the profession overall in Australia. Practical implications: The broader agenda of net zero, climate change, mitigation and carbon requirements, whether driven by market forces or government legislation, are generating changes in property markets as investors' reconsider their positions and model the implications of carbon emissions on their bottom lines. Introductions of policy and legislation over time in the Australian context have led to changes in valuation practice and increasing consideration of energy efficiency and ratings in the valuation of assets. However, further guidance and research still is required in Australia to assist in the knowledge development of valuers, and their ability to consider the emerging effects of sustainability, net zero and other market driven objectives including legislation, and how these may affect or influence their evaluation of market evidence and thus property values. Originality/value: The research has tracked valuers' understanding, knowledge, and consideration of sustainability and energy efficiency in valuation practice since 2007. In that time the research has found that, as the market has evolved and more rated buildings are built (or retrofitted), so too has valuers' knowledge and consideration in valuation practices evolved. Valuers are more engaged with industry rating tools such as NABERS. This suggests that the Australian mandatory disclosure policies have contributed to changes in the market, which are then interpreted by valuers and reflected in their perceptions and consideration of energy ratings in valuation practice. [ABSTRACT FROM AUTHOR]

Purpose: Environment, social, governance (ESG) has taken on increased importance in real estate investment in recent years, with benchmarking ESG being critically important for more informed real estate investment decision-making. Using 60 stakeholder interviews with senior real estate executives, this paper examines the strategic issues regarding benchmarking ESG in real estate investment; specifically, identifying areas going forward where ESG benchmarks need to be improved. This includes the issues of granularity, climate resilience and climate risk, as well as an increased focus on outcomes and performance, and using best practice procedures in delivering ESG in real estate investment. Design/methodology/approach: In total, 60 stakeholder interviews were conducted with key real estate players globally to assess the use of ESG benchmarking in real estate investment at various levels (asset/fund-level, listed real estate, delivery, reporting and internal benchmarking), across regions and across different types of real estate investment players (real estate fund manager, real estate investment trust (REIT), institutional investor and real estate advisor). This enabled key strategic insights to be identified for improved ESG benchmarking practices in real estate investment going forward. Findings: There was clear evidence of the need for improved benchmarks for ESG in real estate investment. More focus was needed on performance, outcomes and impacts, with a stronger focus on granularity around the issues of climate resilience and climate risk. Improvements in Global Real Estate Sustainability Benchmark (GRESB), as well as increased attention to Task Force for Climate-Related Financial Disclosures (TCFD) were seen as important initiatives. Clear differences were also seen in the use of these ESG benchmarks on a regional basis; with Australia and Europe seen as the world leaders. These strategic stakeholder insights regarding ESG saw the development of best practice guidelines for the more effective delivery of ESG benchmarks for more informed real estate investment decision-making, as well as a series of recommendations for improving ESG benchmarking in real estate investment. Practical implications: ESG benchmarking is a critical area of real estate investment decision-making today. By utilising stakeholder interviews, the strategic insights from key players in the real estate investment space are identified. In particular, this paper identifies how the current ESG benchmarks used in real estate investment need to be improved for a more critical assessment of climate resilience and climate risk issues at a more granular level. This enables the identification and delivery of more effective ESG best practice procedures and recommendations for improving ESG benchmarking in real estate investment going forward. These issues have clear impacts on ongoing capital raisings by investors, where benchmarking ESG is an increasingly important factor for real estate investors, tenants and real estate asset managers. Originality/value: Based on the stakeholder interview responses, this paper has identified key areas for improvement in the current benchmarks for ESG in real estate investment. It is anticipated that an increased focus on technology and the availability of more granular data, coupled with user demand, will see more focus on assessing performance, outcomes and impacts at a real estate asset-specific level and produce a fuller range of ESG metrics, more focused on climate resilience and climate risk. This will see a more effective range of ESG benchmarks for more informed real estate investment decision-making. [ABSTRACT FROM AUTHOR]

Purpose: Environment, social and governance (ESG) has taken on increased importance in recent years. This paper assesses the increasing importance of the social ("S") dimension of ESG in the real estate space and the strategies being used by the leading real estate players to deliver this important aspect of ESG. This includes gender equality, cultural diversity, staff wellness, supply chain management and community engagement. It also indicates the need for an increased level of metrics in the S space for the effective delivery and external validation of the S dimension into real estate investment decision-making. Design/methodology/approach: This research is based on a thorough understanding of the ESG environment in the real estate industry by the author. Best practice examples regarding the S dimension are given from the ESG/sustainability reports from real estate players in Australia who are leaders in the ESG space. Findings: Excellent examples of the delivery of the S dimension are reported from the ESG/sustainability reports from the real estate industry. Whilst there is an increasing range of S information being reported in the real estate industry, there is a need for more metrics to effectively report this S information to indicate its key role in seeing the S dimension being delivered for the fuller integration of ESG at all levels of the real estate industry. The external validation of this S information will also take on increased importance going forward. Practical implications: With ESG becoming a critical issue in the real estate sector, issues involved in the S space will take on increased significance. This is critical, as the elements of the S dimension such as gender equality, cultural diversity, staff wellness, community engagement and supply chain management are important aspects for an effectively functioning real estate industry. More metrics in the S space will be an important development to further expand the delivery and external validation of the S space of ESG. Originality/value: This paper is the first paper to specifically address the need for more focus on delivering the S dimension of ESG in the real estate industry, highlighted by best practice examples from the real estate industry in Australia. This is a key issue for the real estate industry going forward at all levels to facilitate more effective real estate investment decision-making. [ABSTRACT FROM AUTHOR]

Purpose: This study intends to review studies on the success criteria and critical success factors (CSFs) for mega infrastructure construction projects (MICPs) from journal articles between 2000 and 2018 to (1) identify the publication trend of success criteria and CSFs for MICPs; (2) explore distributions of selected papers, including the distribution of journals, authors' origin/country and publications by country or region focus; and (3) summarize the findings of success criteria and CSFs studies of MICPs. Design/methodology/approach: A methodical and systematic analysis of 38 selected journal articles was conducted using descriptive analysis to obtain the annual trend of publications, distributions of publication sources, contributors' origin/country, regions/countries of research focus, methods involved in publications and thematic analysis to identify and categorize success criteria and CSFs for MICPs. Findings: Australia, the USA, UK, China and Hong Kong had been the leading contributors for publications on success criteria and CSFs for MICPs; meanwhile, China, Australia and the UK have been the countries of focus for most studies on this specific topic. This review identified 20 success criteria grouped into 5 constructs and 36 CSFs grouped into 5 categories and, respectively, integrated them into two conceptual frameworks. The top five CSFs were adequate resource availability, partnering/relationships with key stakeholders, adequate communication and coordination among related parties, public support or acceptance and clear strategic vision. Three implications, namely, evaluation indicators, relationships between CSFs and the success of MICPs and human-related factors, are highlighted in future research. Originality/value: The identified success criteria and CSFs provide a basis for evaluating the success possibility of MICPs and serve to identify areas for further improvement. Additionally, the CSFs checklist and framework have been established, which could help to conduct further empirical studies. Finally, the holistic analysis identifies gaps in the body of knowledge, revealing avenues for future research. [ABSTRACT FROM AUTHOR]

Purpose: This paper explores the context within which experimental, pedagogically progressive schools were established in Australia during the first decades of the 20th century. Design/methodology/approach: The paper presents a case study of the establishment of Rosbercon Girls' Grammar School. It draws on educator accounts, archival documents and contemporary literature to provide a brief narrative of the events leading to the opening of the school; to sketch the family of educators who were pivotal in making it a reality; and to identify key aspects of the social and legislative context that made such an initiative possible. Findings: Rosbercon was established at a time when a modest school could be established relatively easily by a small group of educators with a shared vision. The early 20th century was a moment of national optimism in Australia, where an appetite for new educational ideas created a climate in which innovative educators found fertile soil for their pedagogical experiments and adaptation of emerging ideas from around the world. Their efforts were facilitated by an emerging global network of personal interactions, professional learning, professional associations and educational literature. Originality/value: This paper addresses the relative lack of scholarly examination of the origins of Rosbercon Girls' Grammar School, an institution that previous authors have identified as Australia's oldest experimental school. The case study also contributes to a broader appreciation of the trajectory of progressive education during the early 20th century. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to compare the impact of Australian onshore and offshore immigration detention centres (IDCs) on detainees' health and health-care events. Design/methodology/approach: It uses data extracted from the Australian Government's quarterly health reports from 2014 to 2017. These reports contain a range of data about the health and well-being of detainees, including complaints/presenting symptoms and number of appointments and hospitalisations. To compare onshore and offshore data sets, the authors calculated the rate of health events per quarter against the estimated quarterly onshore and offshore detention population. They ran a series of two-proportion z-tests for each matched quarter to calculate median z- and p-values for all quarters. These were used as an indicator as to whether the observed differences between onshore and offshore events were statistically significant. Findings: The results suggest that adults detained onshore and offshore have substantial health needs, however, almost all rates were far higher in offshore detention, with people more likely to raise a health-related complaint, access health services and be prescribed medications, often at two to three times the rate of those onshore. Originality/value: This paper adds to a modest body of literature that explains the health of people detained in Australian IDCs. To the best of the authors' knowledge, this is the first paper to explore health service utilisation and a range of other variables found in the Australian Government's quarterly health reports. These findings bolster the evidence which suggests that detention, and particularly offshore detention is particularly harmful to health. [ABSTRACT FROM AUTHOR]

Purpose: The research investigates valuers' understanding of the value of sustainability in property and its consideration in valuation practice. The paper explores the extant research that has examined valuers' perceptions of the relationships between sustainability and market values, sustainability measurement, value relationships and the standards and guidelines released industry bodies. Design/methodology/approach: This paper, part 1 of 2, reports the current state of play of valuation research in the consideration of sustainability in valuation practice and the role of industry bodies in the guidance regarding sustainability consideration in valuation. The second paper provides the next rendition of a longitudinal study examining valuation practice in Australia. Findings: The paper provides an overview of the evolution of the consideration of sustainability in property over the past two decades. Providing insights of how the property sector, its markets and valuation professionals have responded to answering the questions of: what is the value of sustainability? Whilst earlier publications both industry and academic publications alike focussed on the normative aspects of how sustainability should affect value, more recent research starts to ascertain the implications of sustainability on property values. Despite industry bodies providing information, education, guidelines and standards, it would seem that valuers in their practice are still grappling with the challenges of understanding the rapidly evolving area of sustainability, environmental, social and governance and climate risks in valuations. Research limitations/implications: The paper does not present as an authority on all research that has been conducted to date, it provides an overview of the evolving nature of both academic research and industry consideration of sustainability, particularly in a valuation context. This provides the background for Part 2. Practical implications: The broader agenda of net zero, climate change, mitigation and carbon requirements, whether driven by market forces or government legislation, are generating substantial changes in property markets, as investors reconsider their positions and model the implications of carbon emissions on their bottom lines. Government policies appear to have a considerable influence over market behaviours, which filters through to stakeholder decision-making. However, despite government policies, clear market signalling and industry body guidance on valuing sustainability, the content and depth of sustainability consideration in valuation are still limited. Originality/value: The paper provides an overview of the last decade of research into the value of sustainability and the evolving nature of information and guidance for valuers to identify, evaluate and consider sustainability in valuation. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to first explore whether Australia and the main metropolitan areas demonstrate significant differences in tenure and property type between generational groups. Second, whether the millennial generation is more likely to rent rather than own. Third, if such variation in tenure and property type by millennials is one of individual choice and lifestyle or the impact of housing market inefficiencies. Design/methodology/approach: This paper employs a comparative research approach using secondary data from the Australian Bureau of Statistics (ABS) to consider housing tenure and type distributions across generations as well as through cross-city analysis. Findings: The results show that home ownership is still the dominant tenure in Australia, but private rental is of increasing significance, becoming the tenure of choice for Millennials. Owner occupation is shown to remain and high and stable levels for older generations and while lower in percentage terms for Generation X; this generation exhibits the highest growth rate for ownership. Significant differences are shown in tenure patterns across Australia. Originality/value: The significance of this paper is the focus on the analysis of generational differences in housing tenure and type, initially for Australia and subsequently by major metropolitan areas over three inter-census periods (2006, 2011 and 2016). It enhances the understanding of how policies favouring ageing in place can contradict other policies on housing affordability with specific impact on Millennials as different generations are respectively unequally locked-out and locked-in to housing wealth. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession’s minimum educational expectations (MEEs).Design/methodology/approach The paper uses a series of quantitative and qualitative analyses to determine whether or not the content and focus of these programmes prepares students for contemporary accounting practice.Findings The results of these analyses demonstrate that most accredited undergraduate accounting degrees in Australia are largely unaligned with the profession’s expectations, with 18 (out of 57) degree programmes showing no overlap between their learning outcomes and the profession’s MEEs. In addition, only two (out of 57) programmes are shown to address all of the profession’s minimum expectations. A subsequent analysis of the focus and structure of the evaluated degree-level learning outcomes revealed additional inconsistencies between the interpretation of individual MEEs by the profession and the higher education sector.Originality/value This paper demonstrates that accredited undergraduate degrees are predominantly unable to prepare students for entry into the accounting profession, and that the prior efforts to align accounting curricula with the profession’s needs and expectation have thus far been largely unsuccessful. The findings of this paper are relevant for higher education providers and the accounting profession because they reflect the current level of alignment between the content and focus of undergraduate accounting education and the profession’s expectations. In addition, the findings of this paper highlight that the current accreditation process of the professional accounting bodies in Australia does not generate the desired alignment between academia and accounting practice. [ABSTRACT FROM AUTHOR]

Purpose: The paper is motivated by the paucity of empirical research on the determinants of capitalisation rates/yield in the commercial property market. Compared to property price determinants, the capitalisation rate has received significantly less attention. This is somewhat surprising given that the capitalisation rate is a more insightful indicator for investors on commercial property market performance than merely price changes or trends. The capitalisation rate, measured as the ratio of net operating income to the property's capital value, captures the asset's overall ability to generate income which is crucial for investors who typically invest in property for their income-generating capacity. The purpose of this paper is to address these issues. Design/methodology/approach: To evaluate the determinants of capitalisation rates, time series analysis was used. The data capture performance in the Australian commercial property market between 2005 and 2018. All macroeconomic and financial data are freely available from official sources such as the Australian Bureau of Statistics and the nation's central bank. Methodology wise, given the problematic nature of the data such as a mixed order of integration and the possibility of cointegration amongst some of the I (1) variables, the autoregressive distributed lag model was selected given its flexibility and relative lack of assumptions. Findings: Bond rates, market risk premiums, stock market excess returns and other macroeconomic variables were found to drive capitalisation rates of Australian commercial properties. A 1% increase in the bond rate results in approximately 0.3–2.4% increase in capitalisation rates depending on the sub-market. Further, a 1% increase in excess market returns results in a 0.01–0.02% increase in capitalisation rates. Regarding risk premiums, a 100 basis point increase in the BBB spread results in approximately 0.92–1.27% reduction in cap rates in certain markets. Practical implications: Asset managers will find these results useful in asset allocation strategies. Commercial properties offer attractive investment qualities such as yield stability in periods of economic uncertainty while allowing for the possibility of capital growth through appreciation of the underlying asset. By understanding the factors that affect the capitalisation rate, practitioners may predict emerging trends and identify threats to portfolio return and stability. This allows better integration of commercial property in the construction of portfolios that remain robust in a variety of market conditions. Originality/value: The contribution to literature is significant given the lack of similar studies in the Australian market. The performance of real estate assets using cap rates as a comparative measure to equities and bonds influences decisions in asset allocation strategies. It provides crucial information for investors to estimate the performance of commercial property. This research supports the notion that both space and capital market indicators jointly affect capitalisation rates. The findings expand the knowledge base relating to commercial properties and validate the assessments of investors, developers and valuers who utilise yield as a performance benchmark for asset allocation strategies. [ABSTRACT FROM AUTHOR]

Purpose: The COVID-19 outbreak has brought serious disruptions worldwide and higher education has been at the forefront of this global pandemic. To adapt to the "new normal", new technology-backed teaching mode emerges in universities as valued option to integrate face-to-face and remote teaching-learning activities. Blended synchronous learning (BSL) forms part of this new trial. This paper investigates the relevance and implications of BSL for university teaching and learning in the field of property and built environments in and beyond the transitional period of COVID disruptions and a time of global uncertainty. Design/methodology/approach: This paper adopts case study approach to the understanding of BSL and its initial planning and design for property course delivery at the University of Melbourne. A review of literature helps formulate an analytical lens for the delivery mode and its significance and challenge in enhancing student learning experience. It also brings insights from the experience of participant observation. Findings: This paper envisions new possibilities and challenges projecting the BSL as innovative and useful teaching-learning mode for property and built environments education in and beyond the pandemic. The analysis demonstrates the pedagogical values of BSL in facilitating supportive and equitable learning environment to achieve quality learning outcomes for property education. It identifies opportunities and challenges corresponding the underlying logic and practice of BSL. Originality/value: This paper is the first to examine the use of BSL delivery and its pedagogical significance in post-pandemic property education. It sheds light on innovative pedagogical design for academic institutions to manage pandemic and technological disruptions to teaching-learning. [ABSTRACT FROM AUTHOR]

Purpose: With the increased demand for the application of technology in property activities, there is a growing need for property professionals adept in using digital technology. Hence, it is important to assess the competence of academia in equipping property professionals with digital technology skills. This study, therefore, assesses property academics in Australian universities to identify their level of knowledge and use of digital technology applicable to the property industry. Design/methodology/approach: Online questionnaire surveys were administered to 22 out of 110 property academics contacted through the Australia Property Institute (API) database to achieve this aim. The collected data were analysed using mean score ranking and ANOVA. Findings: The study found that apart from databases and analytics platforms such as Corelogic RP data, price finder and industry-based software such as the Microsoft Office suite and ARGUS software, the academics were not knowledgeable in most identified and sampled proptech tools. Similarly, most proptech tools were not used or taught to the students. It was also found that early career academics (below five years in academia) were the most knowledgeable group about the proptech tools. Research limitations/implications: Relying on the API database to contact property academics potentially excludes the position of property academics who may not be affiliated or have contacts with API, hence, the findings of this study should be generalised with caution. Practical implications: The study bears huge implications for the property education sector and industry in Australia; a low knowledge and use of nascent tools such as artificial intelligence, machine learning, blockchain, drones, fintech, which have received intense interest, reveals some level of skill gap of students who pass through that system and may need to be upskilled by employers to meet the current day demand. Originality/value: In response to the clamour for technology-inclined property professionals, this paper presents itself as the first to assess the knowledge levels and application of digital technology by property academics. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to present the results of a scoping review on the implementation of Article12 in health care. The scoping review will provide a summary and overview of the key concepts and published literature on this topic internationally. Article 12 of the United Nations Convention on the Rights of the Child (1989) states that children have a right to express their views, to have them heard and for their views to be given due weight in all matters that affect them. Despite increased calls for Article 12 to be given attention in health care, there is little evidence to suggest this has been well implemented and embedded in Australian health-care delivery. The scoping review was undertaken to provide a summary and overview of the key concepts and published literature on this topic internationally. Design/methodology/approach: A five-step methodological framework described by Arksey and O'Malley (2005) was used to undertake the scoping review. Preferred Reporting Items for Systematic Reviews and Meta-Analysis was used as a guideline for undertaking the study selection. Findings: Children are still not routinely involved in health-care decision-making, are frequently left out of service planning and evaluation and the perception that they lack the capability to make rational decisions persists. Originality/value: While there has been a focus on research that investigates children's participation in health-care decision-making in recent years, there is little that directs attention specifically to the implementation of Article 12, particularly in Australian health care. Recommendations are made for further research in these areas. [ABSTRACT FROM AUTHOR]

This paper explores sustainability within supply chain management and its link towards resilience through the lens of ethics. The wicked problem of sustainability impacts supply chains and society at large, and the ability of supply chains to remain viable in the future is based on the sustainability of business practices. The paper argues that a substantive proportion of sustainability mechanisms (such as the Triple Bottom Line approach and codes of conducts) can be viewed within the ethical paradigm of deontology, whereby the morality of an action is based on adherence to rules. However, there are numerous critiques of such approaches and their success in creating more sustainable practices. Therefore, the paper proposes there is a need for systems thinking approaches to be incorporated into the exploration of the link between ethics, sustainability and supply chain resilience. Using two examples of social sustainability issues in Australia -- modern slavery legislation and horticultural1 worker exploitation -- the paper demonstrates the utility of various systems thinking methodologies to explore the complexity of these issues. The paper sets out a conceptual call to arms for researchers and practitioners to apply a holistic lens towards how the morality of actions is shaped and influences supply chain sustainability practices. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to introduce a broad theoretical orientation for the themed section of History of Education Review, "Unstable concepts in the history of Australian schooling: radicalism, religion, migration". Through the conceptual frame of "contrapuntal historiography", it commends the practice of re-looking at taken-for-granted concepts and re-readings of the cultural archive of Australian schooling, with especial attention to silences, discontinuities and the movements of concepts. Design/methodology/approach: Drawing on Edward Said's approach of "contrapuntal reading", this paper refers to the recent work of Bruce Pascoe as an exemplar of this practice in the field of Australian history. It then relates this approach to the study of the history of Australian schooling as demonstrated in the three papers that make up the themed section "Unstable concepts in the history of Australian schooling: radicalism, religion, migration". Findings: Following in the style of Said's contrapuntal reading and the example of Pascoe's work, this paper argues that there are inerasable traces of historical politics – that is, the records of constitutive exclusions and silences – which "haunt" taken-for-granted concepts like the migrant, the secular and the radical in the history of Australian schooling. Originality/value: Taken alongside the three papers in the themed section, this paper urges the proliferation of different theoretical and disciplinary approaches in order to think anew about silences, discontinuities and movements of concepts as a counterpoint to dominant narrative lines in the history of Australian education. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the two main viewpoints on Australia's relationship with Asia; first, the highly visible informed pro-Asia protagonists, and second, pervasive public opinion as informed by history and the Australian self-image. The purpose is to present the polemic internal to Asian Studies and Business Schools currently. This paper postulates that only an (uncomfortable) whole-of-sector introspection would result in an authentic national narrative to drive mutual respect and business between Asia and Australia. Design/methodology/approach: The current dismembering of Asian Studies degrees and Asian Business specialisations at Australian universities indicates a waning national support to the production of Asian specialists able to link the Australian economy into the advancing Asian commercial dominance. But such an assessment would not be completely accurate. The authors argue that as an important component of Asian business and economics, understanding the current situation is vital to breathing life back into the Asian Studies and Asian Business Studies disciplines at Australian national universities. Findings: This paper concludes that the responsibility for creating specialists should fall to the university sector but is currently defaulting to the business sector. This paper proposes that business schools need to be more active participants in Asian engagement strategies. Thus, Australian universities and disciplines such as Asian Studies and Asian Business must have the academic will and the business support to take up a major role in positive evolution of the Eurocentric elements that currently hold back meaningful engagement. Originality/value: This is a current issue that needs to be addressed. [ABSTRACT FROM AUTHOR]

Purpose: This paper explores the economic and social effects of human capital investment in the 20th century. As well as drawing on census data and statistical yearbooks in Australia and Aoteoroa/New Zealand, the paper develops its argument by an intersection of scholarly work in sociology, economics and the history of education to consider the effects of increased human capital investment on economic growth but also on the experiences of childhood, work discipline and the present climate crisis. Design/methodology/approach: This paper considers the implications of what economic historian Claudia Goldin has described as the "human capital century" for the history of school and university education. By reconsidering education in the settler colonies, especially Australia and Aoteoroa/New Zealand, as "stimulus", this helps explain key aspects of contemporary human capital investment, which the paper argues should be understood as constituted by children's and young people's free labour at school, university and across the economy. Findings: This research argues that children's and young people's free labour, performed in educational institutions, constitutes a large portion of Australia and Aoteoroa/New Zealand's national investment in human capital. At key points, this investment has acted as an economic stimulus, promoting surges of profitability. The effects were not confined to young people. Systematised, educational expansion also became the foundation of environmental degradation, labour market exploitation and a relentless increase in service-sector productivity that is worn on professional bodies. Productivity increases have been associated with reduced professional autonomy as a managerial class coerced professionals into working harder, though often under the guise of working "smarter" – a fiction that encouraged or coerced even greater personal investment in collective human capital. This investment of personal time, effort and selfhood by children and the professionals they grew into can thus be seen, in Marxian terms, as a crucial vector of capitalist exploitation in the 20th century. Practical implications: The paper concludes by suggesting that a reduction of managerial influence in educational settings would improve learner and professional autonomy with improved labour and environmental conditions. Originality/value: The paper makes a unique contribution to the history of education by exploring education as stimulus as a key component of education's role in 20th and 21st century capitalism. It interrogates exploitative aspects of human capital investment, especially in the midst of environmental catastrophe and the recent COVID crisis. [ABSTRACT FROM AUTHOR]

Purpose: Employee satisfaction is critical in any workplace. Research suggests that the environment that people work in can contribute greatly to levels of satisfaction as well as productivity. Limited research exists, however, on how the aesthetics of a workplace impact both employee satisfaction and well-being. This paper aims to identify whether the aesthetics in a workplace environment at one university influences employee satisfaction and well-being. Design/methodology/approach: This paper shares data from a survey that determined whether the workplace environment at one university in Queensland, Australia supports its workers' job satisfaction and well-being. The survey was distributed amongst all staff at three campuses with a total of 73 usable responses. Findings: Findings showed that there is a strong need for an aesthetically pleasing workplace and its positive impacts on employees. In addition, an aesthetically pleasing workplace was perceived to have a positive impact on the respondents' likelihood of spending more time at work, hence, a greater sense of satisfaction. The respondents indicated a moderate level of satisfaction with the aesthetics of their workspace and environment including feeling safe. Research limitations/implications: Implications show that further improvements could be attained in the workplace through the addition of natural lighting, plants and artwork. The employees also indicated they would like more control over the aesthetics of the work environment. Originality/value: This research is original as it was not known whether aesthetics in the workplace influenced worker satisfaction and/or well-being. [ABSTRACT FROM AUTHOR]

Purpose: There are limited risk assessment tools validated for use with the internet child abuse material (I/CAM) offender cohort. Developed through a multi-stage process, the purpose of this paper is to present the "Estimated Risk for Internet Child Sexual Offending" (ERICSO), a new tool for I/CAM offender assessment, including demographic, collection, nature of engagement and social domains, plus a structured professional judgement section. Validation studies remain ongoing. Design/methodology/approach: This paper presents a case series analysis of six Australian men, including two Aboriginal men, convicted of I/CAM offences to pilot proposed ERICSO domains and commence validation against the short self-esteem scale, University of California Los Angles loneliness scale, internet sex screening test and the sexual violence risk-20 V2. Findings: Participants of all ages generally reported histories of mental health diagnosis and/or treatment and substance abuse. Two participants reported prior sexual offending, one for I/CAM offences. Participants expressed sexual preferences for female child victims and were convicted of possessing thousands of I/CAM files. Two participants reported accessing I/CAM for over six and 10 years, respectively, before detection by law enforcement. Practical implications: Preliminary implications indicate ERICSO higher scores are consistent with I/CAM offenders having more online sexual behaviour diversity and more areas of risk/treatment need. For example, participants with problematic self-esteem and loneliness in our data set have higher ERICSO scores. Social connectedness may be a relevant factor though definitive conclusions cannot be drawn from the small sample size. Originality/value: The ERICSO presents novel assessment of factors in considering treatment targets in addressing both illegal I/CAM and problematic legal sexual behaviours. [ABSTRACT FROM AUTHOR]

Purpose: People living with severe mental illness (PLWSMI) experience disproportionately high rates of morbidity and mortality compared with the general population. Sydney Local Health District (SLHD) introduced the Living Well, Living Longer integrated care program in 2013 to address this inequity. This paper reports on the impact of the COVID-19 pandemic on the provision of physical health interventions to community mental health consumers in SLHD. Design/methodology/approach: Rates of COVID-19 vaccinations were collated. Routinely collected service data were reviewed for changes in rates of metabolic monitoring, mental health shared care, physical health checks, cardiometabolic health clinic assessments and diet and exercise interventions. Findings: 91.9% of consumers received at least two COVID-19 vaccinations and 61.3% received a booster. However, there was a 37.3% reduction in rates of metabolic monitoring, 20.1% reduction in Mental Health Shared Care agreements, 60.6% reduction in physical health checks with general practitioners, 65.4% reduction in cardiometabolic clinic assessments and 19.8% reduction of diet and exercise interventions. Practical implications: The impact of the pandemic may lead to an exacerbation of poorly managed comorbid disease and increased premature mortality in people living with severe mental illness. Service providers should consider the local impact of the pandemic on the provision of physical health interventions and ensure steps are taken to address any deficits. Originality/value: There is a paucity of published analysis regarding the impact of the pandemic on the provision of physical health interventions to people living with severe mental illness. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to highlight vulnerabilities in Australia’s anti-money laundering/counter-terrorism financing (AML/CTF) regime through Australia’s non-compliance with the Financial Action Task Force (FATF) recommendations on the regulation of designated non-financial businesses and professions (DNFBPs). It is intended that through examination of the justifications for and against AML/CTF regulation of DNFBPs, the paper will provide support for the position that Australia’s AML/CTF regime should incorporate regulation of DNFBPs.Design/methodology/approach The paper presents findings from research conducted in 2015 that focused on some of the principal arguments for and against the extension of Australia’s AML/CTF regime to DNFBPs. Review and consideration of the merits of these arguments is undertaken to support the conclusion that AML/CTF regulation should be extended to DNFBPs, in line with the FATF recommendations.Findings The current exemption of many DNFBPs from AML/CTF regulation perpetuates vulnerabilities within Australia’s AML/CTF regime; until this is addressed, criminals will continue to exploit these vulnerabilities and the regulated AML/CTF sector will continue to shoulder an unfair burden of Australia’s AML/CTF response.Practical implications This paper provides an objective assessment of factors for and against the regulation of DNFBPs in Australia. It may be of value to government policymakers, regulators, financial institutions and DNFBPs.Originality/value This paper complements existing research on this subject and provides a specific focus on some of the main arguments for and against the extension of Australia’s AML/CTF regime to specific DNFBPs. [ABSTRACT FROM AUTHOR]

Purpose This paper aims to respond to recent calls by Jones (2014) and Jones and Solomon (Accounting, Auditing & Accountability Journal, 2013) for more studies on biodiversity accounting and reporting. In particular, this paper explores biodiversity reporting of the Murray-Darling Basin Authority (MDBA), an Australian public sector enterprise.Design/methodology/approach The paper uses content analysis of MDBA’s published annual reports over the period of 15 years (1998-2012). Archival data (from different government departments) are also used to prepare natural inventory model.Findings The paper finds that although specific species, such as flora and fauna, and habitats-related disclosures have increased over the time, such information still allows only a partial construction of an inventory of natural assets, using Jones’ (1996, 2003) model. However, unlike prior studies that find lack of data availability to be the main impediment for operationalising biodiversity accounting, the abundance of biodiversity data in Australia makes it comparatively easier to produce such a statement.Research limitations/implications Informed by the environmental stewardship framework, the results of this paper suggest that the disclosures made by MDBA are constrained potentially due to its use of traditional accounting mechanisms of reporting that only allow tradable items to be reported to stakeholders. An alternative reporting format would be more relevant to stakeholder groups who are more interested in information regarding quality and availability of water, and loss of biodiversity in the basin area rather than the financial performance of the MDBA.Originality/value Although there are a growing number of studies exploring biodiversity reporting in Australia, this paper is one of the earlier attempts to operationalise biodiversity (particularly habitats, flora and fauna) within the context of an Australian public sector enterprise. [ABSTRACT FROM AUTHOR]

Purpose: This paper explores the direct and indirect associations between financial resilience and life satisfaction, using the moderation of non-impulsive behavior and mediation of financial satisfaction. Design/methodology/approach: The authors analyze the Australian household dataset, named the Household, Income and Labour Dynamics in Australia (HILDA) Survey, to meet the objectives of this paper. Furthermore, the authors use the PROCESS Models 4 and 7 to test the mediation and the combined moderated mediation relationships, respectively. Findings: The authors find the complete mediation of the relationship between financial resilience and life satisfaction by financial satisfaction. Also, this study finds that both financial resilience and non-impulsive behavior positively contribute to financial satisfaction, which is positively associated with life satisfaction. Practical implications: This research supports the need for consumers to build emergency funds as financial resilience is related to consumer well-being. This research also recommends that impulsive behavior should be addressed by the personal finance curriculum and financial advisors. Originality/value: This research contributes by showing that financial satisfaction is an important predictor of consumers' well-being. The ability to access financial resources, which increases for non-impulsive consumers, is associated with increased life satisfaction but only via financial satisfaction. [ABSTRACT FROM AUTHOR]

Purpose: Temporary labour mobility programmes (TLMPs) are initiated by high-income nations to fill their labour demands by offering temporary work opportunities to migrants from low-income nations. TLMPs also seek to contribute to economic development in workers' home countries. This paper aims to assess the accountability of New Zealand's Recognised Seasonal Employer (RSE) Scheme and Australia's Seasonal Worker Programme (SWP) in reaching their economic development objectives in one sending nation, Samoa. Design/methodology/approach: A qualitative study with RSE and SWP workers and key informants (collectively stakeholders) in Samoa was undertaken to assess the contributions of these schemes to economic development. An interdisciplinary research approach was taken using the Pacific methodology of talanoa. Talanoa was used to "operationalise engagement" and empower local stakeholder accounts. Findings: Talanoa supported the elicitation of accounts that contributed nuanced insights into the accountability of TLMPs. Specifically, stakeholder accounts revealed limitations in the ability of the RSE Scheme and SWP to meet their economic development objectives for Samoan communities and workers. Adjustments are necessary to meet Pacific nations' economic development objectives. Practical implications: This study responds to calls for on-the-ground accounts of stakeholders involved in TLMPs. It provides insights that may contribute to the development of more effective TLMPs, particularly regarding economic development in workers' home countries. Originality/value: Drawing on dialogic accounting literature, which calls for engagement with the marginalised, a talanoa approach has been engaged to assess TLMPs via on-the-ground participant accounts in a specific context. This paper introduces talanoa to the critical and social accounting literature, to move beyond a typical accounting qualitative interview process and encourage greater engagement and collaboration with Pacific scholars and partners. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the impact of differences in educational traditions on conventions of teaching and learning, and on the measurement of learning outcomes. These are critical issues within the context of business schools that are steeped in one dominant tradition but have a large population of international students previously educated in other traditions. The paper argues that international students face the challenge of satisfactorily demonstrating learning according to foreign conventions that are different from what they would have been accustomed to within the framework of their home educational tradition. Design/methodology/approach: This study draws on a bilingual literature review to capture differences in educational traditions between Australia and China. It then uses logistic regression to analyze the performance of 800 domestic and international Chinese students across a range of different assessment formats at a large Australian business school. Findings: The study finds statistically significant differences in the performance of these two student groups on different assessment types. It concludes that the conventions on approaches to the assessment of learning shaped by a specific educational tradition can hamper the effective demonstration of learning among students from other educational traditions. Originality/value: The paper focuses on issues related to the assessment of learning in multicultural higher education contexts, which has received less attention in the literature compared to issues on teaching approaches in multicultural contexts. The paper also highlights important implications on the validity of the measurement of learning outcomes and on the subsequent impact on graduate recruitment. [ABSTRACT FROM AUTHOR]

Purpose: The International Integrated Reporting Council (IIRC) has promulgated the production of integrated reports to enhance transparency and encourage improved stakeholder relationships. The purpose of this study/paper is to explore how managers prioritize the needs of stakeholders and to what extent integrated reporting is associated with those stakeholder relationships. Design/methodology/approach: The paper uses a case study/interpretative approach to compare the underlying motivation for the preparation of an integrated report across three case study sites from three different industry groups. Face-to-face and telephone semi-structured interviews, email correspondence and a review of the integrated reports form the basis for the data collection and analysis. Findings: The case studies investigated for this project provide evidence that integrated reporting did motivate further stakeholder engagement to increase the organizations' legitimacy and transparency. Overall, the authors found that the three case study organizations used the production of an integrated report to cement their place as a "leader" in their respective industry group. Moreover, managers regarded the current statutory accounts as inadequate in communicating and engaging with a broad range of stakeholders. There were elements of enhancing, defending and repairing legitimacy and managers tended to equate legitimacy with transparency. Research limitations/implications: Three case study sites were selected on the basis of producing exemplary integrated reports, and senior executives provided their views on stakeholder engagement. For the scope of this study, the stakeholders themselves were not involved in this investigation which can be viewed as a limitation. Practical implications: The international IIRC Framework is built upon the notion that stakeholders are integral to assisting the organization in creating value. The outcomes of this investigation suggest that for preparers, the incumbent organization is reliant on the leadership of senior managers (inclusive of the chief executive officer) and directors to actually instigate the process. In Australia and New Zealand, given that integrated reporting is not mandatory, regulators have no influence over the scope, content and veracity of integrated reports. It seems likely that further stakeholder engagement will become intrinsic to the business model of organizations as a means to quell any notion that it is engaging in greenwashing. Originality/value: The value of this paper is to contrast how three quite distinct organizations are using their integrated reports to communicate their approach to stakeholder engagement. Stakeholder salience dimensions are used to explore the importance attributed by senior managers. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to comprehensively analyse the sustainability reporting practices of Australian electricity retailers in comparison with global sustainability reporting indicators outlined in the Global Reporting Initiative (GRI) framework. Design/methodology/approach: Based on the GRI G4 sector-specific guidelines, the paper investigated Australian electricity retailers' reporting in three broad areas of sustainability, namely, economic, environmental and social. The 2018/2019 annual reports along with websites, corporate social responsibility reports and standalone sustainability reports of the major electricity retailers listed on the Australian Energy Regulator were analysed and coded using a content-based technique. Findings: The findings inform that electricity retailers' disclosures are substantially varied between and within the three categories of sustainability reporting, and the majority of the retailers have failed to address over two-third of the GRI indicators. This study also shows that positive information is the dominant form of the disclosures, and reporting with declarative information without providing any quantifiable data is a common practice of the retailers who fail to address an indicator that requires information in numerical terms. Originality/value: Electric utilities provide essential services to society and have a significant influence on sustainable development. This study contributes to the social disclosure literature, in particular in a developed countries energy sector context, and captures insights about the sustainability reporting and accountability behaviour of the major electricity retailers operating in Australia. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership aspirations. Design/methodology/approach: The research design is informed by the prior literature on pathways by minority groups to corporate leadership through the theoretical lens of transformational leadership. The investigation is conducted using textual analysis of reconciliation action plans (RAPs), a contemporary and voluntary practice adopted by Australian listed companies to disclose their commitment to national reconciliation. RAPs are publicly available from the official websites of listed companies. Findings: The analysis of contemporary RAPs highlights organizational initiatives to support Indigenous Australians related to corporate and community leadership. Since the authors' focus is the former, corporate leadership initiatives are further analyzed. Two initiatives for Indigenous Australians to pursue corporate leadership positions are emerging future leaders' programs and mentoring programs. This is the extent to which the authors observe Australian firms' transformational leadership. While some firms have implemented these initiatives with specific targets, other firms do not have specific initiatives or targets. The paper also conducts longitudinal analysis into the transformational leaders' past RAPs and triangulates to other evidence of reconciliation commitment such as the Uluru Statement from the Heart. Research limitations/implications: This paper contributes new insights to the research area of board cultural diversity, specifically to the limited literature on Indigenous reconciliation. It provides insights into firms and policymakers to address the ongoing issue of the underrepresentation of Indigenous Australians in corporate leadership. The sample of firms comprises Australian listed firms that have adopted higher-order RAPs, which restricts the generalizability of the findings to other sectors. Originality/value: This paper explores the under researched phenomenon of Indigenous people's pathways to corporate leadership. The research design is informed by transformational leadership theory through considering institutional actions for reconciliation. This research provides evidence of the extent to which corporate Australia has taken action on the issue of the under-representation of Australian Indigenous people in corporate leadership. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to explore the status of university accelerators (UAs) in Australia, expanding a similar paper on related entrepreneurship education (EE) in 2019. The aim is to review neoteric global best practice UA, aligning context and specific inference to the impact of UAs in Australia. Design/methodology/approach: The authors introduce an iterative and emergent inquiry into multi-method research, including a quantitative examination of Australian UAs, Leximancer algorithmic analyses of entrepreneurial strategic intent and narratives from best practice applications. Findings: The paper highlights the sparse and inconsistent distribution across UAs in Australia, further characterized by significant symbolic motives of operation. Furthermore, the integration of EE evidenced on global UA is not as evident in Australia, highlighting outcomes more specific to the success of nascent (student) startups as opposed to educational outcomes. Research limitations/implications: Limitations include the availability and accuracy of online documents and data, although implications have been mitigated using multi-method research design. Practical implications: Despite the provision of critical grounding for practitioners and researchers in developing UAs, further research is recommended regarding the efficacy and impact of these accelerators. Originality/value: This study is the first multi-methods emergent inquiry into UAs in Australia, coupled with integration of EE. The authors provide guidelines and inferences for researchers, educators, policymakers and practitioners alike as they seek to explore and act upon the impact of UAs. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to examine the challenges confronting Christian-based organisations operating in the employment services quasi-market in Australia. It focuses on the tensions that arise for these organisations as they endeavour to deliver services that reflect their distinctive mission and values, while remaining competitive in an environment characterised by the typical market values of commercialism, competition and compliance. Design/methodology/approach – The data on which this paper is based has been derived from 48 semi-structured interviews with church leaders, senior managers and frontline staff in four Christian-based organisations. Findings – The paper demonstrates that the Christian-based organisations under consideration are constrained in their ability to deliver a distinctive and holistic mission. The pressure to survive has resulted in these organisations emulating the business practices of others considered to be more successful in the field. Research limitations/implications – This paper draws attention to the commercialisation that has occurred within Christian-based organisations delivering privatised employment services. As markets are formed in other welfare areas, further research opportunities will present to examine how Christian-based organisations respond to the pressures that arise in these fields. Practical implications – The findings from this study raise significant questions for Christian-based organisations. The particular dilemma being whether they should accept government funding in circumstances where their mission is likely to be compromised. Originality/value – This paper serves to highlight, that despite their intentions to deliver a distinctive mission, Christian-based organisations are indistinguishable from other organisations delivering privatised employment services. [ABSTRACT FROM AUTHOR]