Beyond greenhouse gases, accounting for changing transport cost structures

In recent years there has been acceptance by the accounting professional bodies of the role of accounting in sustainability solutions, however, there is suggestion that the profession has failed to engage fully with the sustainability agenda. Therefore, the purpose of this paper is to undertake a preliminary investigation into the response of accounting firm managers to demands for sustainability accounting, demonstrated through their perceptions of support from the professional bodies. The research employs a lens of institutional theory, with a focus on normative isomorphic pressures as they apply to the accounting firm and utilizes data from a larger survey of 121 firms randomly drawn from the population of accounting professionals in South Australia. Statistical results of this preliminary investigation support the notion that the professional bodies are a very strong force in the accounting firms‟ institutional environment and it is suggested that increased discourse and action will ensure the response of accountnats to the sustainability agenda is strengthened and sustained.

Dam safety management for sustainable farming businesses and catchments

In most countries, owner responsibility exists under Common Law to manage and maintain dams according to current standards. However, farm dam safety in Australia is being flouted and the sustainability of farming businesses compromised because of the potential and severe consequences of dam failure. This paper explores management and policy issues associated with safety of farm dam water storage through a comparison of developments in two Australian states against international benchmarks. Historical review and a longitudinal study over a 12-year period provides the basis for case analysis and demonstrates the application of the benchmarked model policy selection guidelines. Research results show South Australia is lagging international best practice in a number of ways whilst Tasmania provides leadership. The contribution of this paper is a regulatory mix analysis approach, incorporating a cost-effective spillway safety engineering/accounting tool, developed and demonstrated through Australian case studies, that can be applied by any jurisdiction wanting to check and/or improve its farm dam safety management and provide a clearer analysis of the social and environmental costs and threats associated with on-farm dam safety issues.