Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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Recent Superannuation Reforms: Choice and Flexibility in Retirement pp. 2-6: Hazel Bateman
The Introduction of Choice of Superannuation Fund: Results to Date pp. 7-13: Ross Clare
How Much Investment Choice is Enough for Members? pp. 14-22: Paul Gerrans, Marilyn Clark-Murphy and Craig Speelman
Superannuation: Switching and Roulette Wheels pp. 23-31: Michael Drew
Our Retirement in Their Hands: A User Perspective pp. 32-40: Corinne Cortese, David Aylward and GLYNN Professor John
Choice of Tax Regime for Superannuation Contributors pp. 41-46: Geoffrey Kingston
Major Changes for Super, but Women are Still Ms … ing Out pp. 47-51: Diana Olsberg
The Effect of the Introduction of GST on Accountants' Job Satisfaction and Burnout pp. 52-59: Jon Phillips and Paul Lange
Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption pp. 60-71: Keryn Chalmers and Jayne Godfrey
Budget Reporting in Local Government: Problem or Solution? pp. 72-81: Louise Kl00t
The Influence of Culture on Judgments of Accountants in Fiji pp. 82-88: Parmod Chand and Michael White
Australian Audit Reports: 1996–2003 pp. 89-96: Elizabeth Carson, Andrew Ferguson and Roger Simnett

An Investigation of TBL Report Assurance Statements: Australian Evidence pp. 2-18: Craig Deegan, Barry J. Cooper and Marita Shelly
Independent Expert Valuations in Takeovers: Are They Biased? pp. 19-24: Martin Bugeja
Performance Measurement in the Public Sector: A Clarification and Agenda for Research pp. 25-33: Joanne M. Lye
Performance Reporting by Australian Government Trading Enterprises: an Empirical Study 1998–2002 pp. 34-48: Janet Lee
Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS pp. 49-59: Stephen Haswell
A Comment on Brown's ‘The Financial Milieu of the IASB and AASB’ pp. 60-61: Stephen Zeff
Accounting for SGARAs: A Stocktake of Accounting Practice Before Compliance With AASB 141 Agriculture pp. 62-76: Kathleen Herbohn
Taxation and the Australian Superannuation System: An International Comparison pp. 77-85: Corinne Cortese
Due Process and the Adoption of IFRS IN New Zealand pp. 86-94: Michael Bradbury and Tony Zijl

Ethics, Credibility and Governance pp. 2-3: Barry J. Cooper Guest Editors
IES 4 — Ethics Education Revisited pp. 4-12: Steven Dellaportas, Philomena Leung, Barry J. Cooper and Beverley Jackling
Ethics Research: an Accounting Educator's Perspective pp. 13-29: K. A. van Peursem and A. Julian
The Ethics Development Model Applied To Declining Ethics in Accounting pp. 30-40: W. Steve Albrecht, Ned C. Hill and Conan C. Albrecht
Beyond Ethics: A Community Platform to Secure Moral Integrity pp. 41-50: Jean Raar
Public Interest, Ethics, and the Balanced Scorecard: Implications for the Accounting Profession pp. 51-58: Saeed Askary and Marc Olynyk
A Dialectic Analysis of the Whistleblowing Phenomenon pp. 59-65: Andrea Bather and Martin Kelly
Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia pp. 66-74: Indra Abeysekera
Options Plans — Some Australian Empirical Evidence pp. 75-84: Tyrone M. Carlin and Guy Ford
The Financial Milieu of the IASB and AASB pp. 85-95: Alistair M. Brown

Performance Measures and Cost Containment in the New Zealand Health Sector: A Case of Iatrogenic Disorder pp. 4-14: Stewart Lawrence
Performance, Productivity and Innovation in Health Care Organisations: Comparing England and Scotland pp. 15-24: Sue Llewellyn
The Role of Performance Management and Control Systems in Public-Sector Reform: Victorian Health Care Networks pp. 25-33: Jennifer Grafton and Anne Lillis
The Balanced Scorecard in New Zealand Health Sector Performance Management: Dissemination to Diffusion pp. 34-46: Deryl Northcott and Necia France
Cost Information in the New Public-Sector Environment: Cost Accounting Change in a State-Owned Hospital pp. 47-54: Carly Webster and Zahirul Hoque
Performance Management in the Public Sector: Past Experiences, Current Practices and Future Challenges pp. 56-66: Sven Modell
Are Auditors' Analytical Procedures Judgments Affected by Receiving Management Explanations? pp. 67-74: Wendy Green
Disclosure of Proxy Voting Information by Australian Managed Investment Schemes pp. 75-83: Larelle Chapple and Ernest Cheung
(Net) Fair Value Accounting for Forward Contracts pp. 84-89: Michael Bradbury and Helen Prangnell
Enterprise Resource Planning Systems — Implications for Managers and Management pp. 90-96: Ravi Seethamraju

Measuring Intangible Capital: A Review of Current Practice pp. 4-21: Laurie Hunter, Elizabeth Webster and Anne Wyatt
Using the Balanced Scorecard to Manage Intangible Assets in A Sino-Foreign Joint Venture pp. 22-29: Neale G. O'Connor and Elaine Feng
Understanding Intellectual Capital in an Innovative Medium-sized Firm: The Case Of Maxon Telecom pp. 30-39: Jan Mouritsen, Per Nikolaj Bukh and Heine Kaasgaard Bang
Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects Over Time pp. 40-50: Richard Petty and Suresh Cuganesan
Batten Down The Hatches! U. S. Accounting Scandals and Lessons for Australia pp. 52-67: Brendan O'Connell, Laurie Webb and Henry R. Schwarzbach
2005 — It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework pp. 68-78: Philip Brown and Ann Tarca
Fair Value Accounting for All Financial Instruments: Perceptions from Managers of Australian Financial Institutions pp. 79-88: Chyiwoan Tan, Phil Hancock, Ross Taplin and Greg Tower
Financial Reporting in the Mining Sector: The Case for Landowner Reports in Papua New Guinea pp. 89-96: Kwame Afosa

Budget Type and Performance — The Moderating Effect of Uncertainty pp. 3-13: Susan Haka and Ranjani Krishnan
Performance Measurement and Management: Some Insights from Practice pp. 14-28: Christopher Mcnamara and Steven Mong
The Balanced Scorecard: Slogans, Seduction, and State of Play pp. 29-38: Paul Andon, Jane Baxter and Habib Mahama
Performance Measures in Supply Chains pp. 39-51: Kim Langfield-Smith and David Smith
A Case Study on Organisational Performance Measurement Systems for Customer Intimacy pp. 52-61: Suresh Cuganesan
Accounting for Government Activities in Australia: The State of the Budgets pp. 62-70: Peter Sheehan
Definition of the Reporting Entity pp. 71-78: Don Challen and Craig Jeffery
Accountants, Ethical Issues and the Corporate Governance Context pp. 79-88: Philomena Leung and Barry J. Cooper
A Survey of Sustainability Reporting Practices of Australian Reporting Entities pp. 89-96: Geoff Frost, Stewart Jones, Janice Loftus and Sandra Laan