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Purpose: The purpose of this study is to identify the attributes – skills, education and qualifications – required to be a contemporary corporate investigator. Design/methodology/approach: To address heretofore unexplored areas in the literature, this study used data collected from semi-structured interviews with 33 corporate investigators in Australia. Findings: This paper highlights the complexities that surround corporate investigations and identifies nine attributes critical for investigative success. The findings identify some commonalities with police–detective skills and suggest that the corporate investigator needs the skills of an accountant and a lawyer to complement these investigative skills. Originality/value: Studies of private investigators are rare as such; therefore, this paper fills a gap in academic literature by examining the skills necessary to conduct private investigations of corporate and white-collar crime. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine the association between the existence of a risk committee (RC) in a firm and financial reporting quality. We also investigate whether having an RC has an effect on audit pricing. We argue that the existence of an RC in a firm contributes to higher financial reporting quality and this, eventually, affects audit pricing. Design/methodology/approach: This study uses two different proxies for RC measures and investigates the impact on financial reporting quality and audit pricing. Multivariate regression analysis and propensity score matching techniques are both applied to data from the Australian Stock Exchange's listed companies for the years 2001–2013. Findings: The results indicate that the existence of an RC reduces the discretionary accruals; this means the financial reporting quality improves when RCs are in operation. Our findings also indicate that the existence of an RC increases audit fees. Practical implications: The findings from this study will be beneficial to the regulatory authorities responsible for improving the compliance of corporate governance (CG). An RC can serve as a risk-mitigating tool in the investment decision-making process. Finally, the results are beneficial for the development of best practices in CG by promoting the existence of an RC. Originality/value: This study goes beyond the traditional focus on CG as we use the existence of an RC as an indicator of better governance practices to mitigate financial and non-financial risk factors. To the best of our knowledge, this paper is among the first to investigate the consequences for firms operating with RCs. This issue has implications for investors, auditors, directors and regulators. [ABSTRACT FROM AUTHOR]

Purpose: As the prolonged effect of the COVID-19 pandemic has materially impacted investment returns significantly, it is more crucial than ever for institutional investors to redefine their property portfolios using assets with better investment management potential and meaningful diversification benefits. The "alternative asset revolution" is gaining traction in the property investment space internationally among institutional investors due to the shifting investment attitudes towards the alternative property sectors. Australia's $205bn healthcare property sector is at the forefront of this revolution due to its societal significance, as well as its attractive investment qualities. This paper investigates the institutional investor management of the Australian healthcare property sector via both the direct and listed channels and empirically analyses its investment attributes. Design/methodology/approach: Using the unique Morgan Stanley Capital International/Property Council of Australia quarterly data set for Australian direct healthcare property over 2006–2020, the risk-adjusted performance and portfolio diversification potential direct healthcare property and listed healthcare were assessed. A constrained mean-variance portfolio optimisation framework was used to develop a six-asset portfolio scenario to analyse the portfolio added-value benefits of both direct healthcare property and listed healthcare in a mixed-asset investment strategy. A similar set of analysis was performed using the post-global financial crisis (GFC) quarterly time series of 2009–2020 to investigate the healthcare asset class' performance dynamics in the post-GFC investment timeframe. Findings: The results indicate that direct healthcare property and listed healthcare offer two key advantages for institutional investors in managing their property portfolios: (1) a stable yet superior risk-adjusted performance and (2) significant portfolio diversification potential in managing their property portfolios. Importantly, both direct healthcare property and listed healthcare provided valuable contributions in strengthening an investment portfolio's performance. The post-GFC sub-period analysis revealed a consistent conclusion regarding the healthcare asset class's performance attributes. Originality/value: This is the first research that provides an independent empirical examination of the strategic importance of Australian healthcare property as a maturing alternative property sector that can serve both investment and environmental, social and governance goals of investors. This research presents a positive investment prognosis for the Australian healthcare property sector to achieve its institutionalised status as a mainstream asset class of the future. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to investigate the experiences of staff during the development and implementation of an Australian-first, family-focussed service addressing the mental health needs of young people (aged 12–25 years) with an intellectual disability. This study aims to understand the challenges and successes of the staff team when navigating their way in a new program working with a complex client group. Design/methodology/approach: This study used a thematic analysis on data collected from focus groups at two time points in the implementation phase of the new program. Thematic analysis of the data was conducted to identify important themes relating to the staff's challenges, successes and learning. Findings: The findings showed that there was a lot of adaptation needed for staff members trained in either mental health, or disability, but not both. Another key finding was the importance of working with the young person's family system as well as their existing system of support services. This major focus of the work for staff could be challenging due issues arising in the family unit and a lack of collaboration between services. Working with this complex client group was viewed as challenging and stress inducing; however, the motivation and attitudes of staff were found to be positive factors in the running of the program. Originality/value: This paper makes an original contribution to the field, as it provides a unique look at staff experiences when needing to adapt to a new and challenging workplace that was the first-of-its-kind in Australia. [ABSTRACT FROM AUTHOR]

Purpose: The aim of this study is to broaden the understanding of the set of knowledge, skills, attributes and experience (KSAE) that teams should demonstrate and the necessary roles they need to play within the team in Relational Contracting (RC). This research seeks to answer three questions: first, what KSAEs are required in a team operating under RC, second, which of the identified KSAEs are more important to enable an integrated team to perform effectively and third, how do these required KSAEs correspond to the major role clusters identified in Belbin's team role model? Design/methodology/approach: In-depth interviews with 25 experts and key management representatives in infrastructure construction in Australia were conducted to enable detailed discussion of the research questions. Findings: Sixteen behavioural traits and four knowledge and experience areas were identified. The findings highlight that in RC, team members and especially leaders and managers need to be competent in people-oriented roles, above all others. Research limitations/implications: This research mainly captured the perspectives of personnel working in state government infrastructure departments. Further research is recommended to explore the perceptions of employees in private construction companies. Practical implications: By aligning the roles required for RC with the team role clusters of the Belbin's team roles assessment tool, this study will be useful for identifying suitable members to form high-performance project teams. Originality/value: The findings of this paper can inform government infrastructure organisations and construction companies as to which roles are more critical when selecting fit-for-purpose teams to successfully deliver large infrastructure projects procured under the RC method. [ABSTRACT FROM AUTHOR]

Purpose: This brief paper aims to examine the extent to which lesbian, gay, bisexual, transgender, intersex and queer (LGBTIQ+) older adults in Australia used the internet for social, informational and instrumental needs, including how internet use changed during COVID-19. Design/methodology/approach: The authors used a survey advertised to LGBTIQ+ older adults (N = 394), recruited as a sample of convenience, on social networking sites and via LGBTIQ+ and aged care organizations. Findings: Self-reported internet use decreased during COVID-19, with various significant between-group differences in purposes of internet use and sexuality, gender, living arrangements and time. Originality/value: The internet can be a critical form of social contact for LGBTIQ+ older adults, and this is among the first studies in Australia about their internet use during COVID-19. Findings from the study suggest patterns of internet use may be decreasing among LGBTIQ+ older adults during the pandemic. [ABSTRACT FROM AUTHOR]

Purpose: Automated valuation models (AVMs) are statistical asset pricing models omnipresent in residential real estate markets, where they inform property tax assessment, mortgage underwriting and marketing. Use of these asset pricing models outside of residential real estate is rare. The purpose of the paper is to explore key characteristics of commercial office lease contracts and test an application in estimating office market rental prices using an AVM. Design/methodology/approach: The authors apply a semi-log ordinary least squares hedonic regression approach to estimate either contract rent or the total costs of occupancy (TOC) ("grossed up" rent). Furthermore, the authors adopt a training/test split in the observed leasing data to evaluate the accuracy of using these pricing models for prediction. In the study, 80% of the samples are randomly selected to train the AVM and 20% was held back to test accuracy out of sample. A naive prediction model is used to establish accuracy prediction benchmarks for the AVM using the out-of-sample test data. To evaluate the performance of the AVM, the authors use a Monte Carlo simulation to run the selection process 100 times and calculate the test dataset's mean error (ME), mean absolute error (MAE), mean absolute percentage error (MAPE), median absolute percentage error (MdAPE), coefficient of dispersion (COD) and the training model's r-squared statistic (R2) for each run. Findings: Using a sample of office lease transactions in Sydney CBD (Central Business District), Australia, the authors demonstrate accuracy statistics that are comparable to those used in residential valuation and outperform a naive model. Originality/value: AVMs in an office leasing context have significant implications for practice. First, an AVM can act as an impartial arbiter in market rent review disputes. Second, the technology may enable frequent market rent reviews as a lease negotiation strategy that allows tenants and property owners to share market risk by limiting concerns over high costs and adversarial litigation that can emerge in a market rent review dispute. [ABSTRACT FROM AUTHOR]

Purpose: There are growing expectations that students graduating from health courses and current health professionals have some proficiency in using telehealth. However, there is limited accessibility to multidisciplinary-based material to meet this need. This paper describes the development of an online telehealth education resource using a co-design approach and the strengths and challenges of embedding authentic learning principles in an open-access online course with a broad target audience. Design/methodology/approach: The authors first describe the co-design process of the course and discuss the pedagogy underpinning the course design. Then learner enrolment data is discussed to evidence uptake across key characteristics. Finally, the authors assess the efficacy of the co-design approach by analysing feedback collected from learners at the end of the course. Findings: The course is structured across four modules and comprises interactive content, reflective tasks, case studies and purposefully developed digital material. Responses from the working group and from learner feedback indicate that the course is an authentic and relevant introduction to telehealth practice for both health students and current health professionals, despite some limitations. Originality/value: This case study demonstrates the value of a co-design process and key learning design choices in online course development to meet the educational needs of learners from broad disciplinary backgrounds, in various stages of learning/understanding of telehealth and/or requiring a practice-based resource in the context of a rapidly changing policy environment. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the impact of stressors and the strategies staff use to cope with these at a detention facility. It documents through case studies some of the triggers of trauma, possible coping mechanisms that might assist in navigating the associated stressors in a workplace and recommendations as to what might assist staff. Design/methodology/approach: A naturalist approach was used in this research, using an ethnographic qualitative methodology. Grounded theory assisted in the analysis of the data to capture naturalistically the subjective experience of the participants of the study. Conversations occurred with staff who had worked in a detention facility using face to face semi-structured interviews. The structure was open-ended to allow the staff to discuss and share their experiences freely. Findings: Stressors that impacted staff working in a detention facility resulted from areas such as heightened reactions from detainees because of the length of their detainment, detainee self-harm, dealing with the effects of an increase of substance abuse through detainees obtaining contraband and the associated violent reactions that can occur as a result. Adverse symptoms noted within the lives of staff included acute anxiety, sleeplessness, depression and tension within impersonal relationships, including family. What compounded the issue was staffs' reluctance to talk about work stressors. Research limitations/implications: The research used nine participants for case studies of staff who had formerly experienced various adverse impacts of stressors. This is not a comprehensive study, however, of the broader experiences of staff at an Australian detention facility. It does provide, however, a snapshot of the experiences of a small group who had significantly been impacted by the stressors of the workplace. Practical implications: This paper provides fresh perspectives or initiatives that are needed to assist staff to navigate the changing environment of working in a detention facility. In particular, some support mechanisms and protective factors that could be put in place to curb the negative impact of stressors in the workplace and to mitigate against long term stress disorders developing in the personal lives of staff. Social implications: Many staff are not getting the help they need to cope with the emotional distress they experience in their workplace. However, there are practical interventions to support staff in managing the stressors they face. These will be outlined in this article. Originality/value: This study was carried out with the goal of giving staff a voice and to capture their former experiences in their vocational responsibilities in a venue that has had very limited research attention. This study has presented the challenges staff faced in a unique venue of working in a detention facility. It has documented some of the common stressors staff faced, the impact of such and some coping mechanisms used to handle them. [ABSTRACT FROM AUTHOR]

Purpose: Approximately 20 per cent of Australian children live with a parent who experiences mental illness. These children have poorer health and psychosocial outcomes than their peers. While family-focused practice (FFP) can improve these outcomes, family-focused service provision is inconsistent. The purpose of this paper is to understand clinicians' experiences of FFP and associated workplace factors. Design/methodology/approach: In-depth interviews were conducted with ten community mental health clinicians. Interviews were audio recorded and transcribed. Data were analysed using thematic analysis. Findings: A global theme of "navigating rocky terrain" captured clinicians' experiences of working with families. The rocky terrain encompassed both family complexity and workplace barriers to FFP. Clinicians navigated this terrain by using multiple strategies to support families, working in partnership with families and other clinicians and services, and drawing on personal resources. Interactive approaches to enhancing knowledge and skills were preferred over paper-based information. While an organisation-wide approach to support FFP was beneficial, clinicians continued to feel challenged in implementing FFP. Research limitations/implications: Working with families in which parents experience mental illness is affected by systemic issues at the family and organisational levels. Systemic approaches to both delivering and supporting this work are required. Partnership working and organisation-wide capacity building strategies emphasising interactive approaches to learning appear to have positive effects. Originality/value: This study explores the challenges of FFP in a real-world multidisciplinary context where there has been a systemic approach to enabling this work. It highlights the challenges clinicians face in family-focused practice in spite of substantial organisational supports and suggests some approaches that might be effective. This is a topic which has received minimal attention in the literature. [ABSTRACT FROM AUTHOR]

Purpose: Governments have demonstrated a renewed interest in progressing gender equality for their workforces, including in Australia. This refocusing has resulted in a tranche of new gender equality policies being introduced into the Australian Public Service (APS). The purpose of this paper is to examine how New Public Management (NPM) is reflected in these gender equality policies and consider whether NPM may assist or hinder gender being "undone" or "redone" in APS organisations. Design/methodology/approach: A content analysis was conducted to assess the strategies contained within the gender equality policies of all 18 Australian government departments. Findings: The content analysis reveals that the policies strongly reflect an NPM framing, except in one important area – that of monitoring and evaluation. The lack of attention to this crucial element of NPM may hinder effective implementation of many of the policies. The authors also conclude that while good intent is evident in the policies, they may "redo" rather than "undo" gender in organisations. Practical implications: The paper will assist organisations which are developing and implementing gender equality policies. Even though NPM is specific to the public sector, the research highlights the potential and pitfalls when developing such policies in an environment focused on increasing efficiencies and reducing costs. Originality/value: While gender equality and public sector reforms occurred simultaneously in Australia, few researchers have examined the interactions between the two. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to investigate the accuracy of Australian Real Estate Investment Trust (A-REIT) initial public offering (IPO) dividend forecasts between 1994 and 2016. Design/methodology/approach: This study compares the dividend forecasts of A-REIT IPOs for the first dividend forecast period in the prospectus, with the actual dividend declared for that forecast period. As well as simple descriptive summary measures, this study also employs an exact logistic regression approach to examine the factors that might influence the IPOs achieving or exceeding the dividend forecast. Findings: The study identifies that the dividends declared, on average, were greater than the dividend forecast and that more than nine out of ten of the IPOs listed after 1999 achieved or exceeded their prospectus forecast. In addition the authors observe positive mean forecast errors, suggesting dividend forecasts in A-REIT IPOs, are cautiously biased. This is in contrast to the industrial company data reported in Brown et al. (2000) which suggest dividend forecasts are optimistically biased. The study also finds the A-REIT IPOs that did not forecast a dividend, generally did not pay a dividend. Practical implications: The results will inform dividend seeking institutional and retail investors of the investment opportunities in A-REIT IPOs. Originality/value: This paper adds to the discussion of the relative predictability of dividends of A-REIT IPOs compared to industrial company IPOs. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to assess whether there is an association between CEO age and analysts forecast properties (particularly forecast accuracy and bias/optimism). CEOs, having the central role in managing firms, can significantly influence the financial and non-financial decisions in an organisation. Furthermore, having been identified as key culprits in past major accounting scandals, it is also important to identify the CEO characteristics that affect financial reporting decisions. Design/methodology/approach: This study adopts the upper echelon theory on the relationship between CEO age and analysts forecast properties. The authors use a sample of 2,730 Australian firm-year observations for the period 2004–2013 drawn from IBES, Connect 4 and SIRCA databases. Findings: The authors find that analyst forecast accuracy increases and bias (optimism) reduces with the CEO age. The authors conclude that earnings and related information provided to analysts improves with the CEO age, which increases the forecast accuracy and reduces bias (optimism). Additional results suggest that the positive (negative) effect of CEO age on forecast accuracy (bias) remains until the CEOs reach the age of their retirement age (65 years). The results remain consistent with a number of sensitivity tests and provide implication for stakeholders such as firms, analysts, auditors, financial statements users and regulators. Practical implications: The authors demonstrate that the relationship between CEO age and analyst forecast properties is not linear but is, in fact, curvilinear substantiating concerns that CEOs that are much younger or much older do not help increase the quality of the information environment. Consequently, firms hiring CEOs in the right age bracket also benefit by having higher-quality information environment leading possibly to reduce costs such as those relating to debt and/or equity ultimately increasing firm value. Originality/value: Empirical studies on the association between CEO age and analysts earnings properties in Australia are scarce and this paper contributes to the determinants of the analysts forecast accuracy and bias (optimism) and the CEO age literature. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to demonstrate how appreciative inquiry methods can be applied by managers to developing and reviewing business strategy as an alternative, more inclusive and positive approach than is traditionally adopted. Design/methodology/approach: Two cases are presented emanating from consulting projects undertaken by the author. Findings: The cases highlight that appreciative inquiry methods can be applied practically to matters of strategy in different types of organizations. Practical implications: The practical implications are far reaching. Appreciative inquiry is a fully inclusive method of organizational research. It can be easily and inexpensively adopted and run by management teams, and all employees can be active participants in the process. Originality/value: The paper is the first that specifically marries appreciative inquiry with business strategy development and review for practitioners and that presents practitioner-oriented cases. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine whether audit committee ownership affects audit report lag. Independent audit committees are responsible for overseeing the financial reporting process, to ensure that financial statements are both credible and released to external stakeholders in a timely manner. To date, however, the extent to which audit committee ownership strengthens or compromises member independence, and hence, influences audit report lag, has remained unexplored. Design/methodology/approach: This paper hypothesizes that audit committee ownership is associated with audit report lag. Further, the author hypothesize that both the financial reporting quality and the going concern opinions of a firm mediate the effect of audit committee ownership on audit report lag. Findings: Using data from Australian listed companies, the author find that audit committee ownership increases audit report lag. The author further document that financial reporting quality and modified audit opinions rendered by external auditors mediate this positive relationship. The results are robust to endogeneity concerns emanating from firms' deliberate decisions to grant shares to the audit committee members. Originality/value: The study contributes to both the audit report timeliness and the corporate governance literatures, by documenting an adverse effect of audit committee ownership. [ABSTRACT FROM AUTHOR]

Purpose: This paper provides an analysis of the experiences of undergraduate business students undertaking reflective writing as a series of incremental assessments. Using Moon's map of learning (1999) as an analytical framework, it explores the value of reflective writing to students studying Asian culture in the business context during the first semester of 2017. Design/methodology/approach: With 200 enrolments, the authors taught a core business course, Asian culture in the business context, in the first semester in 2017. The value of the assessments is analysed based on two data sources: written course feedback via a course survey and a combination of semi-structured interviews and focus groups. The written course feedback was collected by the university during the semester. Approximately, one-third of the students (n = 63) participated in the survey. The other data were collected through semi-structured interviews and focus groups for nine students. Ethical approval for the collection of data was obtained from the university ethics committee. Findings: The study confirms that reflective writing enables students to make meaning of their learning and transfer it to the cultural context of business practice. In addition, the assessments help the students develop logical thinking and academic writing skills. To increase the use of reflective assignments in business programmes, further research and teaching practice is required. Research limitations/implications: A limitation of this research was the relatively small sample size. Even though written survey feedback (n = 63) was used to complement the number of interviewees (n = 9), the findings of the data analysis may not represent the experiences of all students in the course. However, the data are valuable to bridge a gap between the existing research and teaching practice on the use of reflective writing in other disciplines and business education. Practical implications: Although the transfer of academic knowledge to business practice is a core capability of the business programmes, business students may not obtain this during their study in the programme. Several students mentioned a lack of opportunity to apply reflective writing skills to other courses in their business degree, except one core course using a reflective essay as an assessment. This implies that the majority of the students in the degree are not exposed to situations that require them to critically evaluate, consolidate and consider what has been taught in relation to future practice. Social implications: Further research and practice will increase the popularity of reflective writing assessments in business programmes. As Hedberg suggests, reflective practice should be integrated into all classrooms in business education. Together with analysis and action, reflection should be a core capability for managers (Hedberg 2009). In addition, the business faculty needs to work in a reflective manner that encourages students to be familiar with the reflective practice. Originality/value: This paper analyses the pedagogical aspects of reflection based on the experience of undergraduate business students undertaking reflective writing assessments. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to assess, compare and explain safety climate differences between the Indonesian and Australian construction industries. Design/methodology/approach: The paper reports a comparative safety climate survey of 415 construction personnel working in the Australian and Indonesia construction industries. Findings: Surprisingly, the results show that the safety climate in Indonesia and Australia are similar and that the differences in safety performance, safety climate must be interpreted within the context of wider health and safety norms, regulations, awareness, knowledge and typical work environments to make any sense. Research limitations/implications: This research contributes a missing international comparative dimension to the emerging research on construction safety climate. Indonesian studies are notably absent from this literature, despite the size of the country and the poor health and safety record of its construction industry. Similar comparisons between safety climate in other countries need to be made. Practical implications: This research allows construction managers operating across international boundaries to better understand the cultural and institutional context in which safety climate is developed. This will assist in the development of more culturally sensitive safety management strategies. Social implications: The construction industry's poor safety record has serious implications for both individuals working in the industry, their immediate families and the communities in which they live. By improving the safety record of the industry these impacts can be reduced. Originality/value: This research reveals, for the first time, the cultural and institutional complexities of comparing safety climate across different countries. The results contribute to safety climate research by highlighting the importance of cultural and institutional relativity in making international comparisons of health and safety research. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to critically analyse the concept of mandatory reporting in adult safeguarding in the jurisdictions of Australia, Canada, England, Northern Ireland and Scotland. Design/methodology/approach: A rapid realist evaluation of the literature on this topic was carried out in order to answer the question: "what works, for whom and in what circumstances?" Particular attention was paid to Context(s), Mechanism(s) and Outcome(s) configurations of adult safeguarding reporting systems and processes. Findings: The evaluation found a range of arguments for and against mandatory reporting and international variations on the scope and powers of mandatory reporting. Research limitations/implications: This review was undertaken in late 2018 so subsequent policy and practice developments will be missing from the evaluation. The evaluation focussed on five jurisdictions therefore, the findings are not necessarily translatable to other contexts. Practical implications: Some jurisdictions have introduced mandatory reporting and others are considering doing so. The potential advantages and challenges of introducing mandatory reporting are highlighted. Social implications: The introduction of mandatory reporting may offer professionals increased powers to prevent and reduce the abuse of adults, but this could also change the dynamic of relationships within families, and between families and professionals. Originality/value: This paper provides an accessible discussion of mandatory reporting across Ireland and internationally which to date has been lacking from the literature. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to assess whether multiple directorships have an influence on earnings management for Australian publicly listed firms. This paper attempts to determine whether boards with multiple directorships are effective monitors and are able to constrain earnings management activities. Design/methodology/approach: The study adopts resource dependency theory on the relationship between multiple directorships and the extent of earnings management. Data analysis is based on publicly listed firms on Australian Stock Exchange utilising SIRCA database with a final pooled sample of 1,815 firm-year observations from 2008 to 2012. Findings: Using different measures of multiple directorships, it is found that firms having board of directors with multiple directorships exhibit lower levels of earnings management. The results validate the applicability of resource dependency theory on the relationship between multiple directorships and the extent of earnings management suggesting that directors with multiple board seats by sharing experiences, skills, information and other resources limit the extent of earnings management by firms. Evidence also suggests that earnings management behaviour is more pronounced in larger firms compared to smaller firms and as predicted, industry audit specialists restrain earnings management activities. Practical implications: This study introduces methodological enhancements to the literature as it measures the multiple directorships in a number of different ways. Firms may be encouraged to actively seek board members with diverse backgrounds, international exposure/experience and pertinent skill-sets with multiple board memberships. These benefits will assist firms to determine the optimal board composition that will enable it to function effectively. Originality/value: Empirical studies on the association between multiple directorships and earnings management in Australia are scarce and this paper provides an update of the effect of multiple directorships on earnings quality in Australia. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to explore undergraduate international students' experiences in a flipped classroom environment in an Australian university. Design/methodology/approach: In total, 32 in-depth interviews were conducted with undergraduate international students at one Australian university by three researchers. Findings: The learning experiences of international students in a flipped classroom environment include increased flexibility in learning; enhanced engagement with content and; more confident participation in face-to-face workshops. In addition, the analysis further illustrates that international students intrinsically develop soft skills (e.g. increased confidence and communication skills), learning skills (e.g. research and critical thinking) and employability skills (e.g. time management and accountability). Research limitations/implications: These findings focus only on the positive learning experiences of undergraduate international students in one Australian university. Originality/value: The study contributes to the literature by identifying learning experiences of undergraduate international students in a flipped classroom environment and the connection with their development of soft skills, learning skills and employability skills. [ABSTRACT FROM AUTHOR]

Purpose: Supply chain risks (SCRs) do not work in isolation and have impact both on each member of a chain and the performance of the entire supply chain. The purpose of this paper is to quantitatively assess the impact of dynamic risk propagation within and between integrated firms in global fresh produce supply chains. Design/methodology/approach: A risk propagation ontology-based Bayesian network (BN) model was developed to measure dynamic SCR propagation. The proposed model was applied to a two-tier Australia-China table grape supply chain (ACTGSC) featured with an upstream Australian integrated grower and exporter and a downstream Chinese integrated importer and online retailer. Findings: An ontology-based BN can be generated to accurately represent the risk domain of interest using the knowledge and inference capabilities inherent in a risk propagation ontology. In addition, the analyses revealed that supply discontinuity, product inconsistency and/or delivery delay originating in the upstream firm can propagate to increase the downstream firm's customer value risk and business performance risk. Research limitations/implications: The work was conducted in an Australian-China table grape supply chain, so results are only product chain-specific in nature. Additionally, only two state values were considered for all nodes in the model, and finally, while the proposed methodology does provide a large-scale risk network map, it may not be appropriate for a large supply chain network as it only follows the process flow of a single supply chain. Practical implications: This study supports the backward-looking traceability of risk root causes through the ACTGSC and the forward-looking prediction of risk propagation to key risk performance measures. Social implications: The methodology used in this paper provides an evidence-based decision-making capability as part of a system-wide risk management approach and fosters collaborative SCR management, which can yield numerous societal benefits. Originality/value: The proposed methodology addresses the challenges in using a knowledge-based approach to develop a BN model, particularly with a large-scale model and integrates risk and performance for a holistic risk propagation assessment. The combination of modelling approaches to address the issue is unique. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the factors that drive and inhibit national stakeholder organisations' engagement with an established an umbrella place brand identity (PBI) in the context of country branding, during the PBI implementation stage. Design/methodology/approach: This study adopted a case study approach to examine Australia's current country brand identity initiative: Australia Unlimited, as an example of PBI. Data were collected through in-depth interviews with senior executives (n = 39) representing 30 Australian national organisation stakeholders across a range of sectors (i.e. government agencies, public and private organisations and industry associations). Findings: The tension between the PBI and the brand identity of the stakeholders' own organisation was an emergent finding at the heart of potential disengagement. Moreover, stakeholders' perception of the leadership of the organisation managing the place brand plays a key role in influencing their engagement with PBI. Research limitations/implications: The findings contribute to place marketing theory by identifying drivers and inhibitors of stakeholders' engagement that originated from the PBI itself (PBI-centred factors) and from the stakeholder organisations (stakeholder-centred factors). Practical implications: The findings provide a practical framework for place brand managing organisations to foster stakeholders' engagement during the implementation stage of a PBI initiative. Originality/value: Place branding research to date has focussed primarily on resident stakeholders' engagement in the development of PBI initiatives. This paper contributes to knowledge by proposing a framework that encompasses the drivers and inhibitors of national stakeholder organisations' engagement with PBI during its implementation phase. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to advance a critical realist perspective on performativity and use it to examine how novel conceptions of corporate social responsibility (CSR) have performative effects. Design/methodology/approach: To illustrate how the authors' critical realist understanding of performativity can play out, the authors offer a field study of an Australian packaging company and engage in retroductive and retrodictive theorising. Findings: In contrast to most prior accounting research, the authors advance a structuralist understanding of performativity that pays more systematic attention to the causal relationships that underpin performative tendencies. The authors explain how such tendencies are conditioned by pre-existing, social structures, conceptualised in terms of multiple, intersecting norm circles. The authors illustrate their argument empirically by showing how specific conceptions of CSR, centred on the notion of "shared value", were cemented by the interplay between the causal powers embedded in such norm circles and how this suppressed alternative conceptions of this phenomenon. Research limitations/implications: The findings draw attention to the structural boundary conditions under which particular conceptions of CSR can be expected to become performative. Greater attention to such boundary conditions, denoting the social structures that reinforce and counteract performative tendencies, is required to further cumulative, yet context-sensitive, theory development on this topic. Originality/value: The paper is the first to adopt a critical realist perspective on performativity in the accounting literature. This perspective strikes a middle path between the highly constructivist ontology, adopted in most accounting research concerned with performativity and realist criticisms of this ontological position for de-emphasising the influence of pre-existing, objective realities on performativity. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to investigate the confusion among project management practitioners about the role of steering committees. Design/methodology/approach: Semi-structured interviews were conducted with highly experienced participants selected from a range of industries and disciplines in Queensland, Australia. Findings: Six separate confusions on the role of steering committees were identified within that practitioner community. However, despite participants expressing various opposing views, they had actually come to the same working arrangements for their committees; all that was missing was a common conceptualisation of these working arrangements and consistent terminology. Research limitations/implications: The paper provides clear evidence to the academic literature that confusion over the role of steering committees actually exists within the practitioner community and identifies six separate ways in which this occurs. It also identifies a problematic error in the widely used PRINCE2 governance model. Clarity in committee governance arrangements will facilitate future research endeavours through the removal of confusion surrounding committee labelling and accountability. Practical implications: A committee decision tree model that guards against all six confusions is proposed for practitioner use, providing a means of avoiding unnecessary internal conflict within organisational governance arrangements. It can be used to check terms of reference of existing or proposed committees, facilitating organisational efficiency and effectiveness. The suggested renaming of project control groups to project coordination groups, and discontinuance of the practice of labelling committees that cannot authorise their decisions as either steering committees or boards, further supports this. Social implications: Reconciliation of terminology with actual practice and the consequent clarity of governance arrangements can facilitate building social and physical systems and infrastructure, benefitting organisations, whether public, charitable or private. Originality/value: Clarity regarding committee accountability can avoid confusion, misunderstanding and their consequent waste of time, resources and money. [ABSTRACT FROM AUTHOR]

Purpose: In March 1969, Brisbane student and political activist Margaret Bailey was suspended from Inala High School – ostensibly for "undermining the authority" of her teacher – prompting claims of political suppression. Through a case study of the subsequent campaign for Bailey's reinstatement, the purpose of this paper is to explain the emergence of the high school activist as a new political actor in the late 1960s. Design/methodology/approach: The paper draws on newsletters and pamphlets produced by Brisbane activists, alongside articles from the left-wing and mainstream press, to reconstruct the key events of the campaign and trace the major arguments advanced by Bailey and her supporters. Findings: Initiated by the high school activist group, Students in Dissent (SID), the campaign in support of Bailey lasted over two months, culminating in a "chain-in" staged by Bailey at the Queensland Treasury Building on 8 May. Linking together arguments about students' rights, civil liberties and democratic government, the campaign reveals how high school activism was enabled not only by the broader climate of political dissent in the late 1960s, but by the increasing emphasis on secondary education as a right of modern citizenship in the preceding decades. Originality/value: This is the first study of the campaign for Bailey's reinstatement at Inala High School and one of the only analyses to date of the political mobilisation of high school students in Australia during the late 1960s. The case study of the Bailey campaign underlines that secondary school students were important players in the political contests of the late 1960s and, if only for brief periods, were able to command the attention of education officials, the media and leading politicians. It represents an important historical precedent for contemporary high school activism, including the global School Strike 4 Climate movement. [ABSTRACT FROM AUTHOR]

Purpose: Given the impending introduction of legislation requiring large Australian listed companies to make supply chain disclosures about modern slavery, the paper aims to reveal current voluntary practice. The purpose of this paper is to provide a benchmark for assessing the current engagement of large companies with modern slavery in Australia. Design/methodology/approach: Institutional theory provides the foundation for assessing current voluntary practice in relation to modern slavery disclosures by large Australian listed companies. Content analysis is used to identify quantity and quality of modern slavery disclosures of the top 100 companies listed on the Australian Stock Exchange. The contents of annual and standalone reports available on websites, as well as other online disclosures, are examined using terms associated with modern slavery identified from the literature. Findings: Evidence gathered about modern slavery disclosures by ASX 100 companies shows information in annual and standalone reports reveal far less than other disclosures on company websites. Overall, the volume and quality of disclosures are low and, where made, narrative. A wide range of themes on modern slavery are disclosed with bribery and corruption and human rights issues dominant. Although currently in line with institutional theory, as there appear to be mimetic processes encouraging disclosure, results support the idea that legislation is needed to encourage further engagement. Research limitations/implications: The paper provides a baseline of understanding about the volume and quality of modern slavery disclosures as a foundation for future research into the practices of Australian companies prior to the signalled introduction of legislation mandating reporting. It also identifies potential lines of research. The sample only examines large Australian listed companies which restricts generalisation from the results. Originality/value: This is the first academic research paper to examine quantity and quality of modern slavery disclosures of large Australian companies. Results add support for the introduction of legislation by government. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine the relationship between education and health amongst Australian women. Design/methodology/approach: This study uses the Household, Income and Labour Dynamics in Australia data set. Spouse's education is employed as an instrument to solve the potential endogeneity of educational attainment. Findings: The results indicate that an additional year of schooling can lead to an increase in self-reported health, physical health, mental health and a reduced likelihood of having long-term health conditions. Women who are not in the labour force are likely to enjoy higher benefits of education compared to their employed counterparts. The findings also suggest that the relationship between education and health can be explained by the extent of positive health behaviours and social capital as mediators. Research limitations/implications: The conclusion from the results might be different in the case of men, reducing the generalisability of the results. Several objective health variables should be used to provide further aspects of health on which education has an impact. Practical implications: As the positive effect of education on women's health is empirically found, investment in women's education should be seriously considered and reevaluated. Originality/value: This paper focuses on Australian women which not only reduces the heterogeneity between genders but also adds to the rare number of studies on this topic in Australia. This paper also employs a formal mediation analysis to examine what are the mechanisms explaining the relationship between education and health. [ABSTRACT FROM AUTHOR]

Purpose -- This paper seeks to analyse the audit findings, by the Auditor General's Office of the Solomon Islands, of the Ministry of Health and Medical Services, Solomon Islands' main health and medical agency that aims to coordinate the country's health and medical services. Design/methodology/approach -- Using electronic data from annual reports, audit findings on the Solomon Islands' Ministry of Health and Medical Services are textually analysed over a six year period (2006-2011) to detect the milieu of reporting by Solomon Islands' main health agency. Findings -- Over a six year period, the Ministry of Health and Medical Services consistently found it difficult to generate accurate and timely annual reports as mandated by legislation. Critical governance issues of internal control, asset management, stock control and bank reconciliations are given short shrift by the Ministry. Research limitations/implications -- The findings presented here are derived exclusively from textual analysis rather than through the medium of open-ended questionnaires and mixed methodological techniques. However, the paper used authoritative local texts and explanations to overcome these limitations. Practical implications -- In low-income countries, audit findings need to be fully integrated in the governance of the national health and medical services. The findings presented here provide practical guidance for those considering developing or improving health and medical services in low-income countries. Originality/value -- Local audit findings have the major potential for improving health and medical services in low-income countries within existing resource constraints. The audit findings presented here have relevance to the entirety of health and medical systems in low-income countries. [ABSTRACT FROM AUTHOR]

Purpose This paper explores how hospitality frontline employees understand, interpret and practice “hospitality” in a hotel industry context.Design/methodology/approach Framed by interpretivist and phenomenological approaches a dual-stage semi-structured interview study design was conducted. A sample was drawn from hotel employees in Australia.Findings Findings support the proposition that the hospitality workforce tends to favor service management and service processes as the guiding paradigm. The essence of what it means to be hospitable, and the host-guest model, appears to be largely absent in practice.Research limitations/implications This paper contributes to a scarcity of literature exploring the understanding of hospitality, and how this understanding can translate into hospitable behavior, from the employee perspective. Our main implication is that service management terminology colonizes hospitality within a commercial context, while the essence of hospitality and the “hospitality” lexicon is concomitantly diminishing. The authors advocate for developing an inter-paradigmatic view of hospitality management.Practical implications While the study revealed that the majority of frontline hotel employees struggle with grasping and verbalizing their understandings and perceptions of the hospitality construct, although some acknowledged the importance of hospitality as being an integral component to service delivery. We identified consistent organizational practices and intrinsic employee traits that either enabled or obstructed hospitable behavior in hotel settings.Originality/value The study reveals tensions between the hospitality and service paradigms in hospitality literature and practice. We uncover hotel management practices that may help to conserve and foster the essence of hospitality in hospitality organizations. [ABSTRACT FROM AUTHOR]

Purpose This paper aims to explore why harmonisation, given its potential, is so difficult to achieve. It analyses the issues and challenges in achieving harmonisation of training and development across an industry.Design/methodology/approach The approach was a meta-analysis of six research projects undertaken in the Australian rail industry. These projects varied in duration from 12-24 months. Between 2009 and 2013, rail employees in varying roles and levels of seniority, including middle managers, front-line supervisors, rail incident investigators, track workers and drivers, were interviewed (n = 176) and surveyed (n = 341).Findings The meta-analysis identified a range of characteristics associated with harmonisation. It uncovered three categories of harmonisation, seven types of risk modelled in a layered risk pyramid and analysed key structural, environmental and organisational barriers to harmonisation. The paper concludes that harmonisation struggles to gain strategic significance and is hampered by operational pragmatism.Research limitations/implications There are few published papers examining harmonisation across companies or based on meta-analyses, especially qualitatively. Despite limitations of insufficient detail to allow close analysis, potentially variable quality data across projects from which to develop a meta-analysis and the danger of comparing apples with oranges, more attempts using this approach would be helpful in gaining nuanced insights into an industry.Practical implications Achieving industry harmonisation requires significant change in the mindset of executives. To enhance the chances of harmonisation, there is need for a strong national entity with overview of the entire industry, high-quality training and development resources and activities and cost-benefit analyses and active campaigns. A major outcome of this research is the risk pyramid, which can be used by managers as a strategic evaluation tool. By using such tools based on sound research, leaders can be equipped to make informed decisions and reduce downstream risks.Originality/value This research has value in extending the literature in two main ways: through examining the notion of harmonisation across an industry as distinct from within organisations that has been the focus of most studies and through using qualitative meta-analysis in a field dominated by quantitative approaches. It analyses the grey areas between rhetoric about its potential and difficulties in its achievement. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to determine the current state of play for workplace diversity disclosures, specifically disability by investigating the recently revised Australian Securities Exchange (ASX) Corporate Governance Principles and Recommendations.Design/methodology/approach Case study methodology using documentary analysis techniques.Findings With gender diversity recommendations introduced in 2010 based on the business case perspective, the process of revising the ASX Corporate Governance Principles and Recommendations provided an opportunity for the ASX to expand its diversity focus, with disability diversity specifically identified in the draft third edition. However, the key amendments were subsequently removed when the approved edition was released in 2014 with justification provided on the grounds that disability is a social issue, not a corporate governance issue. Through a widening of the corporate governance lens beyond the business case perspective, this paper calls for a re-imagining of corporate governance to incorporate an ethical viewpoint on diversity.Social implications Disability diversity disclosure is merely the first step towards reform in helping to bring about deep change within organisations. Without both administrative reform and institutional reform, any future revisitation of the disability disclosure recommendations may become little more than a “tick the box” approach.Originality/value The paper is unique in reviewing the ASX Corporate Governance developmental processes towards workplace disability in its recently revised edition. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to examine barriers to accessing mental health services, from the perspective of young people of refugee background who have been service users, and to suggest strategies to improve access to mental health services. Design/methodology/approach - A qualitative study was conducted with 16 young people (aged 18-25), who had been refugees and who had attended mental health professionals in Australia. Interview transcripts were analysed thematically to examine participants' perspectives on what hinders initial access to mental health services. Findings - Stigma about mental health problems was particularly prominent. Many believed a high level of disturbance was the threshold for entering services, and for some there was no knowledge of such services' existence. Options for assistance other than mental health services were often preferred, according to young people's explanatory models. Apprehension was expressed that sessions would be uncomfortable, distressing or ineffective. The desire to be self-reliant functioned as a further barrier. Finally, structural obstacles and social exclusion deterred some young refugees from accessing services. Practical implications - Implications include the need for service providers to be equipped to provide culturally sensitive, responsive services that ideally offer both practical and psychological assistance. Potential referrers, including health professionals and community leaders, could facilitate increased access if trained to recognise and address barriers. Finally, findings indicate potential content for awareness-raising initiatives for young refugees about mental health problems and services. Originality/value - This paper is original in its sample, method, topic and findings; being drawn from the first known qualitative research exploring views of young mental health service users who have been refugees about barriers to accessing mental health services. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to describe the recent efforts of a large publicly funded healthcare organisation in Sydney, Australia to implement integrated care (IC) “at scale and pace” in the messy, real-world context of a District Health Service.Design/methodology/approach The paper outlines the theoretical and practical considerations used to design and develop a localised IC Strategy informed by the “House of Care” model (NHS England, 2016).Findings The need for cross-agency partnership, a shared narrative, joint leadership and an IC Strategy underpinned by proven theoretical models model is described.Originality/value This paper highlights key factors relating to implementation and evaluation of a local IC Strategy in the real world. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to evaluate the extent to which universities’ strategic plans affect the level of incorporation of sustainability within the curriculum design and property portfolio.Design/methodology/approach This research adopted a case study approach. The case study institution was Deakin University in Australia. This paper used a qualitative research method. Desk-top study included the review of the University’s Strategic Plan, policy agenda on sustainability and the documents on sustainability courses and units. Semi-structured interviews were held with academics who have course development and management responsibility within the university, colleagues who have a sustainability-focused role on estate management and colleagues whose roles are to manage sustainability initiatives at the institution level. All interviews were recorded and transcribed. Content analysis was used to analyse the interview data.Findings Despite the University having clear strategic aims and initiatives on the incorporation of sustainability within the curriculum design and property portfolio, there is disconnection between policy development and policy implementation. As a result, the incorporation of sustainability varies largely between curricula within the institution. The incorporation of sustainability within the property portfolio is clear and effective. However, within the curriculum, it is polarised. The level of incorporation depends on the nature of the course or unit and is largely driven by the initiatives of the individual academic. Good practice identified in the incorporation of sustainability within the curriculum is to use a problem-based approach supported by real life projects to enhance the students’ authentic learning experience. A good practice for successfully incorporating sustainability into the property portfolio is to have clear vision of what it has planned to achieve and to ensure that there is a balance between sustainability and value for money.Originality/value This is pioneering research to investigate the incorporation of sustainability into higher education in a more comprehensive way. This paper considered the impact of strategic planning on the incorporation of sustainability within a higher education, on both curriculum design and property portfolio management. [ABSTRACT FROM AUTHOR]

Purpose This paper was originally presented as a keynote presentation to the annual conference of the ANZHES whose theme was “knowledge skills and expertise”. The purpose of this paper is to reflect on history as a field of study in the context of changing conditions and new debates about knowledge in the twenty-first century.Design/methodology/approach The paper reviews three important lines of sociological argument about changed conditions for knowledge: the case to “bring knowledge back in” to school curriculum; the contention that knowledge in universities is moving from “mode 1” to “mode 2” forms; and arguments about testing and audit culture effects on the practices of universities and schools. It then draws on interviews with historians and history teachers to show how they think about the form of their field, its value, and the impact of the changing conditions signalled in those arguments.Findings The paper argues that some features of the discipline which have been important to history continue to be apparent but are under challenge in the conditions of education institutions today and that there is a disjunction between teachers’ views of the value of history and those evident in the public political arena.Research limitations/implications The paper draws on a major Australia Research Council funded study of “knowledge building across schooling and higher education” which focusses on issues of disciplinarity and the fields of physics and history.Originality/value The paper is intended as a new reflection on the field of value to those working as historians. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to empirically investigate the effects of corporate governance on the dividend payout (DP) in Australia where DP remains high and corporate governance system has recently been strengthened.Design/methodology/approach A self-constructed governance indexes over 2001-2013 is used for the random effect panel Tobit model to investigate the effect of corporate governance on cash dividend. Two different versions of the indexes and the traditionally emphasized governance elements such as board structure are also used for the robustness checks.Findings Estimation results report that a positive effect of governance, combined with size of firm and profitability, on DPs. In contrast, financial distress and the global financial crisis, respectively, have negative effect on dividend policy. Further examinations imply that the positive effect of governance is attenuated by growth opportunities while intensified by firm free cash flow and the franked dividend policy.Originality/value The sample period and the governance indexes in this paper, respectively, are the longest and the most comprehensive among existing studies on Australian case. This paper also combined the traditional governance-dividend theme with corporate tax, particularly the unique franked dividend tax system. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to report four case studies in Australia that respond to the question: “How have schools with a relatively high degree of autonomy used their increased authority and responsibility to make decisions that have led in explicit cause-and-effect fashion to higher levels of student achievement”?Design/methodology/approach A conventional case study methodology was adopted, framed by a review of evidence in the international literature. The studies were conducted in the Australian Capital Territory, Queensland and Victoria. Senior leaders in systems of public education in these jurisdictions nominated schools which have had a relatively high degree of autonomy for at least two years; have achieved high levels of student achievement, or have shown noteworthy improvement; and are able to explain how the link between autonomy and achievement had been made. The four schools chosen from these nominations represented different types as far as level and location were concerned. Triangulation of sources was a feature of the studies.Findings The findings reveal that the schools were able to explain the links and that it was possible to map the cause-and-effect chain. Schools used their autonomy to select staff and allocate funds in their budgets, each being capacities that came with a higher level of autonomy. Leadership was important.Research limitations/implications The paper cautions against generalizing the findings.Originality/value There is international interest in the extent to which granting public schools a higher level of autonomy than has traditionally been the case in various national settings has had an impact on student achievement. These case studies go part of the way in describing what schools do when they successfully take up a higher level of authority and responsibility as one strategy in efforts to raise levels of achievement. [ABSTRACT FROM AUTHOR]

Purpose The relationship between sustainability and value in property has been a major area of investigation over the past decade. However, in spite of the extant literature and research, the connections made by valuers in practice of the value relationship are still unresolved. The purpose of this paper is to investigate, in the Australian context, valuers’ perception of the relationship between sustainability and value; and their experience and knowledge of sustainability in valuation practice.Design/methodology/approach The research investigates valuers’ perception and knowledge of sustainability and its inclusion in valuation practice in Australia. The approach uses a longitudinal survey of valuers from 2007 to 2015 tracking valuers’ knowledge, understanding, inclusion of sustainability reporting and the perceptions of the relationship between sustainability and market value.Findings This paper presents findings from a longitudinal survey that has been conducted in Australia since 2007, identifying changes between 2007, the height of the property market and sustainability engagement prior to the global financial crisis, and the subsequent years to 2015. The growth of sustainability in the property market is significant, however, valuers’ knowledge and reporting on sustainability is not demonstrating the same level of development. As a result, this is inhibiting valuers reporting on sustainability and has implications for practice and treatment of market values.Practical implications This research highlights the need to examine how to assist valuers to more rapidly develop knowledge and experience to reflect the implications of change in practice. Current approaches being developed in the UK and Europe, like the introduction of RenoValue professional development programs and guidance documents, to assist valuers to develop their knowledge needs to be implemented in the Australian environment as current approaches are inadequate, and steps need to be taken in order to assist their development of knowledge and experience as the market demonstrates growth and acceptance of sustainability. This research identifies the need to re-examine how professional development is undertaken and knowledge developed by those practicing in the profession in Australia.Originality/value This longitudinal survey is the only research that has spanned a substantial period of time attempting to ascertain valuers’ perception of the relationship between sustainability and value; and attempts to track the knowledge development of valuers in the context of sustainability. The findings identify how the market is developing and adhering to a product model development theory, however, also identifies more fundamental issues and implications for valuation praxis, in the development of knowledge and ability of valuers to adapt to change and reflect these valuations. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to address two questions: first, what contracts, instruments and accounting activities constitute Australia’s offshore asylum seeker processing policy in practice? Second, how are notions of legitimacy and accountability mediated through the network constituted by this policy? Design/methodology/approach – The paper is located in the critical interpretivist approach to accounting research. It is based on an exhaustive documentary analysis. Policy documents, contract documents, records of parliamentary inquiries (Hansard) and legislation were analysed drawing on a network policy perspective. Findings – The paper finds that the Australian Government has sought to escape its accountability obligations by employing a range of approaches. The first of these approaches is the construction of a network involving foreign states, private corporations and non-government organizations. The second is through a watered down accountability regime and refusal to be accountable for the day-to-day life of asylum seekers in offshore processing centres through a play with the meaning of “effective control”. Yet while the policy network seems designed to create accountability gaps, the requirement within the network to remain financially accountable undermines the governments claims not to be responsible for the conditions in the detention camps. Research limitations/implications – The paper focuses largely on the period starting from when Kevin Rudd became Prime Minister to the death in Papua New Guinea of asylum seeker Reza Barati on 17 February 2014. Earlier periods are beyond the scope of this paper. Practical implications – The paper will result in the identification of deficiencies inhuman rights accountability for extra-territorialized and privatised immigration detention and may contribute towards the formulation of effective policy recommendations to overcome such deficiencies. The paper also provides empirical data on, and academic understanding of, immigration detention outsourcing and offshoring. Social implications – The paper will inform debate regarding treatment of unauthorized maritime arrivals and asylum seekers generally. Originality/value – The paper provides the first detailed and full understanding of the way Australia’s offshore asylum seeker processing policy is practiced. The paper also provides an empirical analysis of the way national policy and its associated accountability mechanisms emerge in response to the competing legitimacy claims of the international community and national electorate. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to investigate whether International Financial Reporting Standards (IFRS)-based data improve bankruptcy prediction over Australian Generally Accepted Accounting Principles (AGAAP)-based data. In doing so, this paper focuses on intangibles because conservative accounting rules for intangibles under IFRS required managers to write off substantial amounts of intangibles previously capitalized and revalued upwards under AGAAP. The focus on intangibles is also motivated by empirical evidence that financially distressed firms are more likely to voluntarily capitalize and make upward revaluations of intangibles compared with healthy firms.Design/methodology/approach This paper analyses a sample of 46 bankrupt firms and 46 non-bankrupt (healthy) firms using a matched-pair design over the period 1991 to 2004. The authors match control firms on fiscal year, size (total assets), Global Industry Classification Standard-based industry membership and principal activities. Using Altman’s (1968) model, this paper compares the bankruptcy prediction results between bankrupt and non-bankrupt firms for up to five years before bankruptcy. In the tests, the authors use financial statements as reported under AGAAP and two IFRS-based data sets. The IFRS-based datasets are created by considering the adjustments on the AGAAP data required to implement the requirements of IAS 38, IFRS 3 and IAS 36.Findings This paper finds that, under IFRS, Altman’s (1968) model consistently predicts bankruptcy for bankrupt firms more accurately than under AGAAP for all of the five years prior to bankruptcy. This greater prediction accuracy emanates from smaller values of the inputs to Altman’s model due to conservative accounting rules for intangibles under IFRS. However, this greater accuracy in bankruptcy prediction comes with larger Type II errors for healthy firms. Overall, the results provide evidence that the switch from AGAAP to IFRS improves the quality of information contained in the financial statements for predicting bankruptcy.Research limitations/implications Small sample size and having data available over the required period may limit generalizability of findings.Originality/value Although bankruptcy prediction is one of the primary uses of accounting information, the burgeoning literature on the benefits of IFRS adoption has so far neglected the role of IFRS data in bankruptcy prediction. Thus, this paper documents a new benefit of IFRS adoption. In this paper, the authors demonstrate how the restrictions on the ability to capitalize and revalue intangibles enhance the quality of information used to predict bankruptcy. These results provide evidence to international standard setters of what they can expect if their efforts to remove non-restrictive accounting practices for intangibles are abandoned. [ABSTRACT FROM AUTHOR]

Purpose The paper aims to explore the beliefs of doctors in leadership roles of the concept of “the dark side”, using data collected from interviews carried out with 45 doctors in medical leadership roles across Australia. The paper looks at the beliefs from the perspectives of doctors who are already in leadership roles themselves; to identify potential barriers they might have encountered and to arrive at better-informed strategies to engage more doctors in the leadership of the Australian health system. The research question is: “What are the beliefs of medical leaders that form the key themes or dimensions of the negative perception of the ‘dark side’?”.Design/methodology/approach The paper analysed data from two similar qualitative studies examining medical leadership and engagement in Australia by the same author, in collaboration with other researchers, which used in-depth semi-structured interviews with 45 purposively sampled senior medical leaders in leadership roles across Australia in health services, private and public hospitals, professional associations and health departments. The data were analysed using deductive and inductive approaches through a coding framework based on the interview data and literature review, with all sections of coded data grouped into themes.Findings Medical leaders had four key beliefs about the “dark side” as perceived through the eyes of their own past clinical experience and/or their clinical colleagues. These four beliefs or dimensions of the negative perception colloquially known as “the dark side” are the belief that they lack both managerial and clinical credibility, they have confused identities, they may be in conflict with clinicians, their clinical colleagues lack insight into the complexities of medical leadership and, as a result, doctors are actively discouraged from making the transition from clinical practice to medical leadership roles in the first place.Research limitations/implications This research was conducted within the Western developed-nation setting of Australia and only involved interviews with doctors in medical leadership roles. The findings are therefore limited to the doctors’ own perceptions of themselves based on their past experiences and beliefs. Future research involving doctors who have not chosen to transition to leadership roles, or other health practitioners in other settings, may provide a broader perspective. Also, this research was exploratory and descriptive in nature using qualitative methods, and quantitative research can be carried out in the future to extend this research for statistical generalisation.Practical implications The paper includes implications for health organisations, training providers, medical employers and health departments and describes a multi-prong strategy to address this important issue.Originality/value This paper fulfils an identified need to study the concept of “moving to the dark side” as a negative perception of medical leadership and contributes to the evidence in this under-researched area. This paper has used data from two similar studies, combined together for the first time, with new analysis and coding, looking at the concept of the “dark side” to discover new emergent findings. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to: introduce the topic of the relationship between universities and the First World War historiographically; put university expertise and knowledge at the centre of studies of the First World War; and explain how an examination of university expertise and war reveals a continuity of intellectual and scientific activity from war to peace.Design/methodology/approach Placing the papers in the special issue of HER on universities and war in the context of a broader historiography of the First World War and its aftermath.Findings The interconnections between university expertise and the First World War is a neglected field, yet its examination enriches the current historiography and prompts us to see the war not simply in terms of guns and battles but also how the battlefield extended university expertise with long-lasting implications into the 1920s and 1930s.Originality/value The paper explores how universities and their expertise – e.g. medical, artistic, philosophical – were mobilised in the First World War and the following peace. [ABSTRACT FROM AUTHOR]

Purpose: This study examines the association between firm profitability and the "voice" of the CEO measured through tones they convey in their annual letter to shareholders. The paper examines whether the tones corresponds to a firm's profitability and the extent to which CEO tone varies with changes in profitability. Design/methodology/approach: The authors analyze 187 Australian CEOs communications in 748 annual letters to their shareholders between 2010 and 2013. Two-word lists created by previous researchers are used to assess tones for their positive-negative plurality, uncertainty and use of modal words. Firm profitability is identified using return on assets. The authors examine the relationship between profitability and tones using simple ANOVA as well as a linear mixed model and then a change (differences) model. The change model captures any inertia or genre effect in the CEO letter to shareholders. Findings: Using both the level and change model, the authors find that firm profitability is associated with CEO's tones that are more optimistic and less pessimistic. The authors also find that the use of negative words has more communicative value than positive words or "net" positive words. The authors also observe some genre effect when CEOs use strong modal words. Research limitations/implications: The sample is restricted to a selection of Australian firms that had the same CEO for the fiscal years 2010–2013; which reported in each financial year and which survived the global financial crisis. Generalizing the findings to other periods, types of firms, or to CEOs with shorter tenure, might be questionable. This study was conducted in Australia, which may limit the applicability of the findings to other jurisdictions. Practical implications: The significant link between firm profitability and CEOs' use of positive, net positive and negative words implies that investors may place reliance on the use of these tones in the CEO's annual letter to accurately reflect the profitability of the firm. Originality/value: The study extends the existing literature by examining whether a change in firm profitability is linked to a change in CEO tone. It concludes that even in periods of general financial stress, shareholders should be confident that CEOs' letters to shareholders provide credible information that corresponds to firm performance. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to report on the findings of a qualitative study that explored the views of 53 service providers assisting Indigenous young people (known in Australia as Aboriginal and Torres Strait Islander youth) transitioning from out-of-home care (OOHC) in Australia. Design/methodology/approach: A qualitative approach was adopted involving semi-structured interviews and focus groups with 53 representatives of state and territory government departments, non-government organisation service providers and Aboriginal community-controlled organisations (ACCOs) across Australia. The project was designed to gain the perspectives of those working within the system and their views on how it interacts with Indigenous care leavers. Interview questions aimed to ascertain the strengths and weaknesses of the leaving care support systems available to this cohort, as well as the key challenges facing service providers in supporting them. Finally, the study aimed to make recommendations for policy development in this area and identify potential best practice service responses. Findings: The study found that the OOHC service systems continue to fail Indigenous care leavers, their families and communities. Study findings revealed that Indigenous care-leavers face substantial challenges and that the support systems for those leaving OOHC are often culturally insensitive and ineffective. Many Indigenous OOHC leavers lacked the supports they needed to develop safe and ongoing relationships with their traditional Country, family and communities. To promote more positive transitions and outcomes, effective practice responses were identified, including culturally safe programmes and proportional funding for ACCOs to advance greater self-determination. Originality/value: This research is the first national study in Australia to examine the specific transition from care pathways and experiences of Indigenous young people. The findings add to the limited existing knowledge on Indigenous care leavers globally and should inform practice and policy innovations with this cohort in Australia and beyond. [ABSTRACT FROM AUTHOR]

Purpose: It is well established that the service system has a poor history of responding holistically to address the needs of children and families living with co-occurring complexities such as domestic violence, parental mental health and/or substance use. The purpose of this conceptual paper is to primarily describe the developmental process used to create guidelines to inform practice at the intersections of domestic violence, mental health and alcohol and other drug services, ensuring that the tactics of coercive control are visible in contexts of complexity. Design/methodology/approach: The guidelines were developed through undertaking a literature review, followed by a practice-led research approach with practitioners from 33 organisations across three Australian states, Safe & Together consultants and researchers. Communities of practice composed of practitioners providing interventions to children and families were central to the approach. Data that informed the development of the guidelines included a literature review, ethnographic notes, qualitative interviews, quantitative surveys and reflections. Findings: Practice-led research engaged practitioners in the development of guidelines to promote an integrated response to working with families experiencing domestic violence, substance use and mental health issues. The integrated approach drew from the Safe & Together model, emphasising partnering with women survivors, pivoting to the perpetrator, focusing on children's safety and well-being, promoting worker safety, collaborating across agencies and influencing organisational change. The process demonstrated the usefulness of this integrated approach, using practitioner-based examples. Originality/value: Successful iterative processes to develop the guidelines were undertaken to support cultural change towards holistic and collaborative work across multiple sectors and organisations. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to describe what a sample of men in prison believe works well for the delivery of prison-based group alcohol and other drug (AoD) treatment programs. The authors hope the findings will help inform future practise in AoD program delivery in prison.Design/methodology/approach: A qualitative research paper reporting on a thematic analysis of in-depth interviews with 30 male prisoners on their perspectives on AoD group treatment approaches.Findings: Results indicate that matching readiness and motivation to start treatment is important for group success. Program content must be relevant and delivered by empathic facilitators who maintain confidentiality. It would be advantageous if one of the program facilitators was a peer with personal experience of overcoming an AoD use disorder.Originality/value: According to the authors' knowledge, this is one of few qualitative studies into the delivery of AoD treatment for men in prison and the only study of its kind in Australia. The consumer perspective is an important element in improving quality of treatment provision. [ABSTRACT FROM AUTHOR]

Purpose: Work integrated learning (WIL) activities, especially internships, are essential for career preparation and development. This paper applies career adaptability and capital theories to examine how international internships help undergraduate business students in their career exploration, preparation and development. Design/methodology/approach: This study used data from 20 interviews, including 15 undergraduate business students from two universities in Australia and Thailand who undertook internships in Asian countries, three internship administrators across two universities, and two overseas internship partners. Thematic-based analysis using the Nvivo program and duoethnographic reflections of the internship coordinators in Australia was applied for data analysis. Findings: The data analysis indicates that international internship experiences facilitate students to become culturally savvy, build their international professional networks, enhance the level of self-perceived competency and cultivate a globalised career adaptability perspective. Research limitations/implications: This study contributes to theory-building within the WIL literature, international internship experiences, students' career adaptability and capital. Practical implications: Although international internship opportunities are available to students, few students are willing to challenge themselves in a foreign setting. The study's insights provide a better understanding of how university administrators could set up a task force of academics and professional staff to consider a cohesive resourcing structure for the long-term sustainability of the international internship programs. Originality/value: This study highlights how the international internships enhanced students' globalised social, cultural and human capital and their ability to adapt to culturally diverse business contexts. The international internship experience can also increase student's confidence to enter the global labour market and seek opportunities beyond their original country of residence. [ABSTRACT FROM AUTHOR]

Purpose: This study provides a country-specific and sector-wide study of campus sustainability. Campus sustainability is a key consideration for the higher education (HEI) sector, and campus sustainability officers and managers manage its reporting and planning. Global and country-specific studies to date have focussed on individual organisation narratives, interviews with faculty and management and content analysis of reports and plans. Findings show wide divergence on scope and scale of formalised planning and reporting, few references to sustainability officers and managers' perspectives and limited reference to organisational theory to explain tactics and strategies adopted. As a result, there are a few country-specific and sector-wide studies. The purpose of this paper is to address the scarcity of country-specific and sector-wide studies into campus sustainability practices in HEI by combining qualitative and quantitative analysis. Design/methodology/approach: The authors provide the first sector-wide overview of formal campus sustainability commitments for the Australian public sector HEI (n = 41) in terms of several key indicators – plans, reports and other indicators. Second, the authors use reflexive thematic analysis of interviews (n = 21) with current and former sustainability officers and managers to examine sector organisational reasons for such variation. Third, the authors analyse HEI sector isomorphism and divergence on planning and reporting of campus sustainability from the perspective of institutional theory of organisations. Findings: This study finds some convergence on the need for plans, reporting and other engagement elements, albeit without any sector-wide standards being followed. The authors observe a trend towards carbon-neutral (CN) declarations before 2030 although with nuances on emissions scope and increasing inclusion of renewable energy. Interviews identify a range of strategies and tactics adopted for campus sustainability relative to internal and external organisational pressures. Overall, the sector still exhibits weak institutionalisation of sustainability. Research limitations/implications: This study interviews a specific and limited cohort (n = 21) and presents an overview of sector reporting, planning and target setting although not a detailed content analysis. Other interview cohorts may have different views on the strategic and tactical purposes of reporting practices, and more in-depth analysis of formal plans and reports should be conducted in the future. Practical implications: This study concludes that the Australian HEI sector should consider greater public transparency of its data and reporting actions. Common standards and a benchmarking platform for the sector would improve overall engagement with all internal and external stakeholders. At present, the HEI sector's message to its key internal and external stakeholders is mixed and needs to change towards a more in-depth institutionalisation of sustainability on campus. Originality/value: Particular insights are the value of organisational strategies and tactics as an interpretive framework for HEI campus sustainability and how interviewees attribute sector competitors and self-different motives and tactics. Albeit limited, this is the first mapping of sector approaches to sustainability reporting and planning. [ABSTRACT FROM AUTHOR]

Purpose: In this paper the authors seek to understand how academic conferences [re]produce deeply embedded gendered patterns of interaction and informal norms within the business disciplines. Design/methodology/approach: Drawing on Acker's (2012) established and updated theory of gendered organisations, the authors focus on the role of academic conferences in the reproduction of gendered practices in the business disciplines. The authors surveyed academics at top universities in Australia and New Zealand who had attended international conferences in their discipline area. Findings: Academic conferences in the business disciplines communicate organisational logic and act as gendered substructures that [re]produce gendered practices, through the hierarchy of conference participation. Even in disciplinary conferences with a significant proportion of women delegates, the entrenched organisational logic is manifest in the bodies that perform keynote and visible expert roles, perpetuating the notion of the "ideal academic" as male. Practical implications: The authors call for disciplinary associations to formulate an equality policy, which covers all facets of conference delivery, to which institutions must then respond in their bid to host the conference and which then forms part of the selection criteria; explicitly communicate why equality is important and what decisions the association and hosts took to address it; and develop databases of women experts to remove the most common excuse for the lack of women keynote speakers. Men, question conference hosts when asked to be a keynote speaker or panelist: Are half of the speakers women and is there diversity in the line-up? If not, provide the names of women to take your place. Originality/value: The contribution of this study is twofold. First is the focus on revealing the underlying processes that contribute to the [re]production of gender inequality at academic conferences: the "how" rather than the "what". Second, the authors believe it to be the first study to investigate academic conferences across the spectrum of business disciplines. [ABSTRACT FROM AUTHOR]

Purpose: Over the past few decades, many initiatives have been proposed in response to critical environmental challenges. However, in most cases, progress has been inadequate, raising questions as to why so few organisations have been successful in adopting effective sustainability measures. To address this dilemma, this paper aims to propose a range of sustainability-related co-opetitive strategies that are likely to be beneficial for organisations and society. The research findings provide support for co-opetitive approaches to corporate social responsibility (CSR) and sustainability by providing evidence within an Australian context. Design/methodology/approach: Research methods comprised 14 interviews with senior executives/managers from private and public sector organisations in Australia. Thematic content analysis indicates the presence of three types of drivers (commonality-driven, competition-driven and collaboration-driven) and three critical success factors (governance, public policy and relationship principles) related to co-opetition, CSR and sustainability. Findings: Findings indicate that inter-firm co-opetition could be considered a viable strategy to improve performance across the economic, social and environmental dimensions of sustainability. Limitations concern the number of interviews conducted. Originality/value: Based on the research findings, a typology was created that depicts different forms of co-opetition in CSR/sustainability and their relationships with firm performance. Moreover, the typology illustrates the importance of co‐opetitive partnerships in supporting effective responses to sustainability challenges and opportunities. [ABSTRACT FROM AUTHOR]