Australian charities 2013

The Australian Charities 2013 Report reveals that Australian charities employ nearly 1 million people.  Additionally, charities manage around 2 million volunteers. The sector has a combined total income of more than $100 billion, growing by 2 per cent annually since 1990 Over 90 per cent of these are employed by only 10 per cent of charities. Of the charities, 10% account for 90% of the income and jobs and up to 30% may be low income or inactive.  It is a complex sector, in which nearly 70% of charities carry out more than one activity, and the administrative burden is born by 10% of the organisations. &nbsp

Turning blue sky into solid ground

In this article, Professor David Gilchrist reviews recent developments in thinking around Not-for-profit regulation and highlights the growing consensus as to the elements of a sound national regulatory framework

Accountants’ Truth: Knowledge and Ethics in the Financial World by Matthew Gill [Book Review]

Whenever there is commercial scandal the role of accounting and accountants in that scandal has been a constant source of interest to academics, the media and the community in general. It would seem that scandalous episodes, such as those involving Enron and HIH, carry an enduring fascination as well as a lesson for people in all walks of life. In response to such scandals, analysis is undertaken with a view to explanation, to punishment and to avoidance of repetition. Explanation and punishment are usually effected, however, avoidance of repetition is often less than successful. In “Accountants’ Truth”, Dr Matthew Gill has, in a very accessible and readable way, undertaken a study of accountants’ behavior by focusing on the day to day work which he argues is actually more important. He considers that, fundamentally, an understanding of the way accountants construct knowledge in their daily work provides more answers with regard to appreciating the implications of what accountants do than the examination of specific and extreme cases involving criminal activity. Gill demonstrates his thesis by way of a brief discussion of the Enron episode, but this book does not become yet another expose on the shock and horror of the Enron case. Rather, it is a thought provoking and mature look at the underlying problems ultimately causing such outcomes

Audit as an empowerment tool – How to take control of the audit process for pro-active board level leadership in NFPs

Most Not-for-profit Organisations (NFPs) have had their annual general meetings or are working toward them. As readers know, an important part of the annual general meeting is the provision of accounts to members and the opportunity for those members to hear from their auditor. In this article I intend to discuss some ideas that Boards of NFPs could consider in their role at the pinnacle of corporate governance within their organisation. The purpose of such ideas is to provide board members with tools that may allow them to exercise greater control and take greater comfort in terms of the operations of their organisation. Principally, such control and comfort is gained through the appointment of a sound audit committee

Governance in government

In this article, David Gilchrist reviews some of the issues facing members of public sector boards and committees and provides some ideas as to how such people can undertake due diligence prior to taking their position

Antipodean Owenite or Colonial Socialist: Charles Harper’s Economic Thought

Agricultural co-operation has long been recognised as an important institution in the development of Western Australia’s agricultural sector. Charles Harper (1842 – 1912) has long been considered the founding father of agricultural co-operation in Western Australia. Harper was instrumental in founding the Western Australian Co-operative Producers’ Union in 1902 which, among other things, eventually became Wesfarmers Ltd. Harper was also a long standing member of Parliament, a newspaperman, an explorer, a founder of schools, a philanthropist, and an agricultural experimentalist. He was also able to pass his legacy on to his son Walter who led the co-operative movement after Harper senior’s death in 1912 and saw to its integration into the mainstream of Western Australian political and economic systems. In considering Harper’s contribution to the economic and social development of Western Australia, it is difficult to determine the extent to which his economic thinking in relation to co-operation or other economic questions conformed to such socialistic ideas represented by Owenite Co-operation or Colonial Socialism. Harper was neither a protectionist nor a free trader. Indeed, in this paper, I will discuss Harper’s position in relation to a number of economic questions – tariffs, dumping, fair trade, land alienation - with a view to showing that Harper was a pragmatist focused on economic development and determined to place all resources and apply all leavers, regardless of source and political niceties, toward that end

A system for gaze-contingent image analysis and multi-sensorial image display

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