The Alzheimer's Approach to Financial Disclosure: The Case of Australian Residential Aged Care Providers

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This conference paper was originally published as:

Poulton, E., Barnes, L., & Clarke, F. (2018, November). The alzheimer's approach to financial disclosure: The case of Australian residential aged care providers. Paper presented at the 13th International Association for Accounting Education and Research (IAAER) World Conference of Accounting Educators and Researchers, Sydney, Australia. Abstract retrieved from https://congress.iaaer.org/program


150103 Financial Accounting

Avondale Research Centre

Christian Education Research Centre

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There can little doubt that would be residents, their relatives and those acting on their behalf, would like to be able to choose which aged care facility best meets the financial and care positions of their relatives and loved ones. There is equally no doubt that those who run such aged care facilities are in the best position to provide such information. But, the analysis which has preceded above indicates that they generally have failed to do so. The Models and Frameworks presented in this paper were developed to address this lack of adequate and consistent disclosure in the Australian RAC Sector. The results show that the sector itself is suffering Alzheimer’s disease, with a lack of transparency, accountability and general disclosure.


Used by permission: the author(s) and the International Association for Accounting Education and Research (IAAER).

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