Business

Based on archival resources, this study examines how accountability and internal auditing practices emerged and evolved within the distinctive setting of the Seventh-Day Adventist Church. Traditionally, this organisation was reluctant to account to its constituents in conventional financial terms. The Church administration prioritised notions of righteous accountability, while the general members of the church were concerned primarily with their own eternal accountability. That is, and reflecting its religious character, an emphasis on accountability relationships at a higher plane permeated the organisation: the Church with carrying out the mission it believed it had been entrusted with, and individual members with their own religious salvation. However, reservations over a perceived lack of monetary stewardship subsequently came to the fore. This precipitated an increased emphasis on financial accountability, with the adoption of an internal auditing function identified as a key outcome of this change.

A leading factor in reshaping boundaries between participatory design and co-creation is the power of crowd-sourcing; however crowd sourced design often produces less innovative results than smaller expert design teams. In design, representation plays a fundamental role whilst in crowd sourced design the collective interaction with representations is restricted. We propose more effective design in collective intelligence lies in the crowd’s ability to generate meaningful contributions via the content of shared representations. In order to investigate this, the current paper examines how meanings are generated through the use of visual representations. We introduce a semiotic framework to understand the mechanisms of how signs convey con-textual information in a collective design task, and illustrate the framework by applying it in an analysis of the signs used by the crowd engaging in an openly shared design task.

This paper surfaces and describes the “green” population—those who, by their attitudes and/or personal behaviours, align with a sustainable social agenda. It reveals their expectations in relation to sustainable retail environments. The literature is used to identify dimensions that influence individual attitudes and consequent behaviours, in relation to environmental issues, particularly in relation to home and retail environments. These are then used to inform the conduct of eight focus groups of consumers in two tightly defined geographical areas, containing a mix of retail centre types, which are subsequently subjected to telephone surveys. Each investigation is analysed using appropriate qualitative or quantitative techniques and the results thereafter triangulated. It was found that the concept of the “green” shopper is an oversimplification, with various shades of green existing. These variations arise as a consequence of age, gender, household income, occupation, and level of education and are reflected in personal attitudes and beliefs, as well as behaviours at home and expectations of sustainable retail spaces. The designs for environmentally sustainable retail spaces are only economically sustainable if they are socially acceptable. Understanding the individual nature of the ‘green’ shopper, and the size of the ‘green’ shopper population, is central to decision-making in this regard. This research is believed to be the first critical analysis of what constitutes the ‘green’ population in terms of retail environments.

Although individual designers can successfully implement a multi-dimensional approach, large and complex design projects also invariably require collaborative work among designers. This paper considers the question of collaboration in large design projects and, more specifically, the concept of Multi Disciplinary Design Teams (MDDTs) and the communication strategies employed to achieve shared understanding. The paper reports on the findings of a research project that analyses the design processes of professional design practitioners in the workplace environment, using a range of established ethnographic research methods. The research reveals some significant anomalies that challenge our two main measures of performance: expertise and success. The research identified various success profiles of successful communication, which is distinct from conventional concepts of design expertise and differs according to the designers’ ability to articulate their design thinking to other members of the team. The project monitored team members of a MDDT, drawn from a range of design disciplines including engineers, architects, urban planners and industrial designers, and considered success in communicating design concepts within this context.

This paper identifies and describes shoppers’ attitudes and behaviours in relation to retail environments. It maps the profiles of shoppers, identifying significant changes, including the growth of mixed development and ‘green’ retailing. The literature is used to identify and define the attitudes and behaviours that characterise shoppers' interaction with Australian shopping malls. These are then used to inform the design and conduct of research involving eight focus groups of consumers in two tightly defined geographical areas. Each investigation is analysed using appropriate qualitative or quantitative techniques and the results thereafter interpreted and explained. Results show that there are significant differences in shoppers' attitudes to retail experiences and the spaces in which they occur. These vary according to gender, age, level of household income, occupation and level of education. Moreover, these differences are interrelated, rendering their implications for retailers similarly complex. This paper proposes that designs of retail spaces are only economically justifiable if they provide an acceptable mix of experiences for the full range of consumers using them. Understanding the complex interplay between the expectations of the various consumer groups and their consequent requirements is central to decision-making in this regard. This research is part of a larger study, believed to be the first critical analysis of Australian consumer attitudes towards retail spaces in terms of demographic groups. The ideas presented in this study could have wide-reaching possibilities for empirical studies on the socio-cultural role of malls, outside of Australia.

Accounting: Information for Business Decisions is designed to lead students through the real-world business cycle and how accounting information informs the decision making process throughout this cycle. Students will learn how to base these decisions on two kinds of accounting information – managerial and financial. Departing from the traditional approach introductory accounting textbooks take, students are called on to apply both the managerial and financial approaches throughout the topic coverage of each chapter, instead of focusing on each aspect in isolation of the other. The conversational approach of the writing engages students in the theoretical content and how it applies to contemporary real-world scenarios. [from publisher's website].

Many accreditation bodies and universities require the graduate attribute of “an ability to work in teams” or to “effectively collaborate”. Students invariably dislike working in groups maintaining that “malingerers ride on the back” of those students who work hard and contribute effectively to the outcomes of the group or team. This is the context in which an ALTC/OLT project was established, the project is to consider ways of enhancing group-work in Architecture and design related disciplines. The project has identified the issues associated with group-work, from the perspective of student and lecturer, and has begun to develop strategies to overcome the issues. This paper reports on an assessment intervention made in a subject that involved significant levels of group-work, the initiative gained interesting responses from the students involved. Interestingly the class was multi-disciplinary and with a large percentage of international students. The students articulated during the focus group at the end of the experience were positive about the the experience of having to collaborate. This paper reports on the assessment initiative as well as providing some insights into the students’ experiences of working in groups.

Professional, organisational and educational institutions have started to adopt BIM software tools and adapt their existing delivery systems to satisfy evolving market requirements. To enable individuals within these organisations to develop their BIM abilities, it is important to identify the BIM competencies that need to be learned, applied on the job, and measured for the purposes of performance improvement. Expanding upon previous research, this paper focuses on individual BIM competencies, the building blocks of organisational capability. The paper first introduces several taxonomies and conceptual models to clarify how individual competencies may be filtered, classified, and aggregated into a seed competency inventory. Competency items are then fed into a specialised knowledge engine to generate flexible assessment tools, learning modules and process workflows. Finally, the paper discusses the many benefits this competency-based approach brings to industry and academia, and explores future conceptual and tool development efforts to enable industry-wide BIM performance assessment and improvement.

The explosive growth of journal literature during the last quarter century, compounded with price inflation and diminishing income, produced a serious crisis for academic libraries. Attempted solutions through multiple journal cancellations, transferring funds from monograph budgets, and devising allocation formulas have served only to anger faculty. A new approach is needed, based on resources management that evaluates and utilizes a range of options now available for accessing and delivering scholarly information. The experience of one library in its struggle with the crisis and its development of a new model for serials management is described.

Governments have increasingly tasked the not-for-profit sector with supporting the provision of public goods and services. Alongside this role, not-for-profits have faced increasingly challenging external contexts, including heightened competition and tighter funding regimes. This makes effective innovation critical for the successful delivery of social goods within this setting particularly, and in other public service-oriented organisations more broadly. However, we know little about how innovation occurs in such contexts and even less about the motivations of those who choose to expend the effort to drive innovation there. This study examines the motivations of a key innovation agent, the innovation champion, in the challenging and dynamic not-for-profit context. Via a multi-case study, qualitative approach with 46 interviews, we utilise self-determination theory to surface what motivates innovation champions to develop and drive new idea generation and implementation. The motivations for championing innovations in not-for-profits are varied, spanning intrinsic, prosocial, and other extrinsic drivers. With wider implications for public service-oriented organisations, our work also suggests that champions in such contexts are variably motivated throughout an innovation project and appear to be simultaneously intrinsically and prosocially motivated. We also find that boredom, or its avoidance, can motivate champions toward innovative activities.

The COVID-19 restrictions in place for 2020 and 2021 were investigated in terms of the changing environment academics were forced into due to stay at home orders, where they entered into emergency e-learning, from home. The effects of emergency e-learning on academic’s workloads, job satisfaction and motivation, as well as overall wellbeing have yet to be investigated and reported. This identified gap in the literature enabled the generation of a research problem and research questions, on the challenges of emergency e-learning for academics in the higher education sector. Survey findings show institutions unprepared, academics untrained and under resourced and students disengaged with the online learning environment. The development of the SOS model is proposed as a recommendation that institutions need to Support their staff and students in the move to the Online environment, and to Supplement resources and training for academics delivering contact online that was designed for a face-to-face delivery.

Accounting: Information for Business Decisions is designed to lead students through the real-world business cycle and how accounting information informs the decision making process throughout this cycle. Students will learn how to base these decisions on two kinds of accounting information – managerial and financial. Departing from the traditional approach introductory accounting textbooks take, students are called on to apply both the managerial and financial approaches throughout the topic coverage of each chapter, instead of focusing on each aspect in isolation of the other. The conversational approach of the writing engages students in the theoretical content and how it applies to contemporary real-world scenarios. [from publisher's website].

Accounting: Information for Business Decisions is designed to lead students through the real-world business cycle and how accounting information informs the decision making process throughout this cycle. Students will learn how to base these decisions on two kinds of accounting information – managerial and financial. Departing from the traditional approach introductory accounting textbooks take, students are called on to apply both the managerial and financial approaches throughout the topic coverage of each chapter, instead of focusing on each aspect in isolation of the other. The conversational approach of the writing engages students in the theoretical content and how it applies to contemporary real-world scenarios. [from publisher's website].

Retention of top talent represents a critical challenge for non-profit organizations restricted by limited resources. Factors impacting intention to leave have been widely studied. Far less attention has been given to individual work motivation in specific context. This study explored the motivation of accountants in an Australian faith-based non-profit organization to further understand the factors that impact satisfaction with employment and intention to remain. The sample represents both management and employee perspectives and reflects a diversity of cultural background. From an analysis of the data a substantive theory was developed. Core theoretical categories: Purpose, Progress, Proximity were identified as primary to the motivation of this sample. The potential of these categories to be operationalized through the dynamic elements of Connection, Growth and Balance presents practical recommendations for management practice. Findings from this inquiry add insight into Spirituality as a distinctive motivation factor.

Meaningful and enjoyable experiences are important in the education of children. In this qualitative case study, the garden program (incl. market garden shop, garden care, Kid’s Kitchen, and chicken coop) in one Australian primary school was explored to determine its impact on the mathematical learning of children. Data were collected using focus groups (four student, three parent and three volunteer groups), three teacher interviews, weekly garden journal entries and, when possible, through observation. This program provided opportunities for enriched mathematical learning facilitated by: early exposure to mathematical applications through mixed-age groups at different stations; an authentic, real-life setting to apply mathematical learning; and the consolidation of mathematical experiences through weekly engagement. These program features were found to positively impact the mathematical readiness, attitudes and competence of students.

Insider research has in the past challenged researchers in terms of blurred lines, objectivity, bias confidentiality and maintaining professional working relationships. The opportunities it presents however, include access to information, trust in the data collection, insider and intimate knowledge, and the ability for rich inside data collection. This paper discusses these opportunities and challenges, then makes recommendations for ten strategies to assist in data collection by an insider researcher. These strategies include communication, mixed methods, reflections, debrief, distance, confidentiality, interview technique, social network, voluntary and objectivity. The research concludes with the creation of a Model of Mitigation, which posits the ten mitigation strategies along with the four opportunities to assist insider researchers to overcome obstacles when conducting insider research, as insider research has been shown to collect rich data and enable organisations to reflect on the research findings and to implement recommendations made on an individual but organisation wide basis.

With the pandemic of COVID-19 came a time of significant business disruption, particularly in relation to social distancing rules that effectively shut down organisations physical office spaces, and moved employees to work from home (WFH) in a very short space of time. This research looks at the current office space that employees use in a Higher Education Provider, and compares it to the WFH space, while discussing the challenges and opportunities of WFH. The question of the ability to collaborate with colleagues was also researched prior to and during the lock down. The results showed that employees valued their physical office space, but that open plan or shared offices were often noisy and lacked privacy. Most described their office space as personal, comfortable and conducive to productivity. The move to WFH was both swift and unplanned, but most employees felt that they had a good space, were comfortable, had the equipment they needed to do their job and used technology such as Zoom to keep in contact with colleagues and students.

The challenges of WFH included the lack of collegiality, communication issues, equipment/connectivity, community, mental health, work-life-balance and increased workload. Interestingly, of the seven challenges identified, six were also listed as opportunities, these included: collegiality, communication issues, equipment/connectivity, community, mental health and work-life-balance. Three additional opportunities were identified as flexibility, productivity and innovation.

In relation to the ability to work collaboratively with others, the majority of respondents stated this happened in their current office space (87%), and with the move to WFH, 76% stated that they were still able to work collaboratively. The results demonstrate that although there can be challenges in WFH, that there can be advantages to both employees and employers. Employees will no longer need to commute to work, can spend more time perusing personal plans and feel more productive when WFH. For employers, they now have access to a wider pool of talent, can enjoy cost savings and decrease their carbon footprint. The office of the future will be a hybrid model, a combination of people WFH, working in the office and doing both, otherwise known as the Hybrid Office Model (HOM).

Change seems to be a constant feature of the 21st century workplace. Successful organisations embrace change and make sure the personnel are valued, and that they remain engaged and motivated. Employers do not require to formally be in charge of a group of people to be called leader, but demonstrating leadership is an important feature for employees at every level of an organization. Women face a diverse range of difficulties in today’s workplace, and therefore this study aims to focus on the phenomenon of leading change without formal authority and develop a model for women to bring about change within their working climate. This conceptual research aims to identify novel connections between the concepts of leadership and feminism and in consideration of the features of the 21st century workplace. Reviewing the relevant literature particularly around the leadership qualities (drive, motivation, honesty, self-confidence, cognitive ability, and knowledge of the business) this study proposes dedication, political skill and sincerity as qualities of leadership without formal authority. Since, male and female personalities appear to be different in a number of aspects, the basic five personality qualities (known as the Big Five) are reviewed: neuroticism, extraversion, openness, agreeableness, and conscientiousness. Reviewing models of change as well as females’ qualities, this study suggests a model for leading change without formal authority including Identifying gaps, Connecting with emotions, and Committing to change (ICC model).

This research is a case study based on the “lived experience” of two not-for-profit organisations wanting to create synergies and efficiencies in back office operations and to increase the offerings of services to existing clients by joining together as one business unit. This research has followed the different stages of the proposed merger or acquisition from the initial signing of the Memorandum of Agreement (MOA), to the strategic planning for the new entity including the potential organisational structure, board structure and executive team recruitment. The negotiations have varied from the rejection of a takeover, to the proposal of a merger, to the eventual decision for the larger organisation to “acquire” the smaller organisation. These decisions were deliberated at great length by both organisations, but the clear driver in all negotiations was TRUST. Trust that at all times the outcomes should benefit clients, trust that the new Board would be represented in equal parts by both of the organisations and trust that the new senior executive team of the single entity would utilise the efficiencies gained to sustain the organisation. But this trust also became an inhibitor at times, where trust was used as an excuse to not carry out all due diligence governance processes (DDGP). This lived experience has shown that Trust is indeed an important factor in any proposed merger or acquisition but will never replace DDGP. In fact DDGP enhanced trust, and enabled for more transparent decisions to be reached by both parties at the negotiation table. The not-for-profit sector can learn a great deal from this case study that shows the benefits of societal needs of their clients in aged care, disability and transport by a merger or acquisition. It should be used by other not-for-profit organisations to put into practice strategic merger and acquisition processes to create an organisation that is run efficiently and for the benefit of their clients, with a combination of trust and DDGP.

Corporate governance is not a new concept. In fact the last 15 years has seen a surge in academic publications and case law in relation to the lack of corporate governance. Research Gap is that Company Directors are attending a “mad hatters’ tea party” when it comes to the implementation of governance codes, with the recent spate of court cases involving breaches of directors fiduciary duties. Methodology used was review of case law using archival data. This research looks at the type of case law issues of corporate governance in Australia and in particular accountability, and relates the case law to the Corporations Act (2001) to find where company directors are getting corporate governance wrong. The findings indicate that perhaps the “if not why not” prescription, should not be an option for corporate governance for some Boards. For some Boards the invitation from Alice to jump down the rabbit hole into creative accounting and bad board behaviour at the “mad hatters’ tea party” is just too great an incentive. Implications show that this review of important corporate governance case law will assist Boards to concentrate their efforts on improving the environment they operate in, as good governance equates to good business.