Fiscal Responsibility and Australian Commonwealth , State and Territory Government Budgets

The government sector in Australia has seen the introduction of accrual accounting principles in recent years. However, this process has been complicated by the presence of two alternative financial reporting frameworks in the form of a) the Government Finance Statistics (GFS) uniform framework and b) the accrual accounting rules specified in Australian professional accounting standards, principally AAS 31. While a variety of cash and accrual based measurements are available pursuant to these frameworks, there has been no prescription of the manner in which the alternative measures should be presented. This paper presents the findings from a case study of the 2005-06 annual budgets prepared by the Australian Commonwealth government and the governments of the six Australian States and the two Australian Territories. The study examined the headlined financial outcome (general government sector budget surplus or deficit) announced in the budget papers of the nine governments. Findings indicate the adoption of varying measurement bases and a consequent lack of inter-government comparability. A number of variations to the measurements prescribed in the accounting frameworks were also observed. The paper analyses these government budget surplus and deficit numbers in the context of fiscal responsibility, the Commonwealth government’s Charter of Budget Honesty and the AASB’s current GAAP/GFS Convergence project.Government budgets, Fiscal responsibility, Public sector accounting, Government Finance Statistics framework, GAAP/GFS convergence, Government surplus/deficit announcements

The first nine years of \u27accounting history\u27 : 1996 to 2004

This paper adds to the prior literature examining publishing patterns in the accounting history discipline by undertaking a content analysis of publications in the first nine years of the new series of the journal Accounting History. The paper commences by providing an historical background to the introduction of the new series of the journal and the journal\u27s editorial team. This is followed by an authorship analysis of the journal\u27s research publications. This analysis examines patterns of authorship (single and multi-authored papers), the journal\u27s most published authors, institutional and geographical affiliations of authors (including international collaboration and changes over the nine year period) and author gender.<br /

Australian Commonwealth, State and Territory Government Budgets and the Selective Announcement of Budget Surplus/Deficit Numbers

This paper presents the findings from a case study of the 2004-05 annual budgets prepared by the Australian Commonwealth government and the governments of the six Australian states and the two Australian territories. The study examined the headline financial outcome (general government sector surplus or deficit) announced in the budget papers of each of the nine governments. Findings indicate the adoption of varying measurement bases and a consequent lack of comparability in the headlined budget outcome numbers. Accounting reforms have resulted in a variety of cash and accrual based measurements becoming available for presentation by governments. However, there has been no prescription of the manner in which these alternative measures are to be presented, resulting in a lack of consistency and comparability. It is not surprising in this reporting environment that different governments would choose to headline different budget outcome numbers in their budget announcements.

Auditor independence : shared meaning between the demand and supply sides of the audit services market?

Purpose &ndash; The purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market &ndash; auditors, financial report preparers and financial report users.Design/methodology/approach &ndash; The paper utilises the measurement of meaning framework (semantic differential analysis) originally proposed by Osgood et al. in 1957. The framework is used to investigate the extent to which there is shared meaning (agreement in interpretations) of the independence concept, in response to alternative audit engagement case contexts, between key parties to the financial reporting communication process. The study\u27s research data was collected in the period March 2004-May 2005.Findings &ndash; Findings indicate a robust and stable single-factor cognitive structure within which the research participants interpret the connotative meaning of the auditor independence concept. An analysis of the experimental cases finds similarities in connotations (interpretations) of an audit firm\u27s independence for the participant groups for most cases, with the exception of cases involving the joint provision of audit and non-audit (taxation) services.Research limitations/implications &ndash; The usual external validity threat that applies to experimental research generally applies to the study. That is, the results may not be generalisable to settings beyond those examined in the study. An important implication of the study is that it emphasises the continuing problematic nature of the joint provision of audit and non-audit services, even in situations where the non-audit services comprise only traditional taxation services.Originality/value &ndash; The study is the first to examine the concept of auditor independence by means of the Osgood et al. measurement of meaning research framework using, as research participants, the three major groups on the demand and supply sides of the audit services market.<br /

Architecture as the Inversion of Architecture

De-architecture is a frame of reference for questioning the nature and practice of architecture in the late 1980s and beyond. The term was invented because, as Picasso once observed, Art is a series of destructions,\u27\u27 and the concept of subtracting from an institutional definition to re-evaluate its purposes seemed an appropriate way to proceed

Broken Chains, Open Doors, and Mad Women: Prison Escape Narratives in Euripides’ Bacchae and Acts of the Apostles

The Acts of the Apostles is an adventure tale for the ages; it features long journeys, worthy adversaries, strong protagonists, shipwrecks, and harrowing prison escapes as it follows the apostles, and the spread of what would become Christianity across the ancient world. The similarities between these scenes and those found in more popular literature suggests that they may function at the level of entertainment value. If so, we might better understand these episodes if studied in relation to other forms of ancient “entertainment” media, especially the ancient drama. This paper will examine Peter’s prison escape in Acts 12, exploring its similarities to broader prison escape narratives in the ancient world, especially those presented in Euripides’ Bacchae 434-450 and 604-641. While much of the comparative work between these texts has focused on lexical analysis, relying heavily on individual verses’ intertextual similarities, this paper will seek to broaden this comparison, focusing more on plotline/narrative similarities rather than purely lexical comparisons. The paper will then turn to the potential thematic parallels that can be drawn between Euripides’ depiction of the maenads of Dionysian cults, and the character of Rhoda, the slave woman. The framing narrative of the prison escape allows for a reading of Rhoda that places her (and to some extent the Christian community) in parallel to the Dionysiac bacchantes. This paper will argue that the prevalence of women both within the Dionysus cult and in the early Christian communities evokes a more sympathetic reading of Acts 12’s “mad” slave girl Rhoda, and seeks to re-understand what this “mad woman” is doing in the context of Acts

Revitalizing a 19th Century Industrial Complex into a 21st Century Research and Learning Technology Center

The revitalization and repurposing of the Domino’s Sugar Plant will foster a vibrant and engaged community for the neighborhood in a distinct way differing from the recent history of growth. Williamsburg is located in a north Brooklyn, New York, community that has been struggling for its identity since the 1970’s. The reprogramming of this abandoned industrial site will include the addition of a new technological research center that will contribute to economic growth and stability for the neighborhood. The new jobs will help bring more people into the neighborhood who will be committed to both live and work there. At present, most of the new residents live there due to the neighborhood’s proximity to Manhattan. This project would activate 1,500 feet of waterfront property on the East River and create a greenway that would be a gateway for this community. The greenway will move residents through the new research center, creating an awareness of the developments taking place there. The research center will support a progressive school that will utilize distinctive architectural design coupled with an innovative educational curriculum. The school will be designed with a digital focus that is on the cutting edge of education reform as competitive schools make a neighborhood attractive to families. By bringing in new jobs, creating greenways, new opportunities in education and encouraging occupancy by residents who have a longer-term commitment to the area, the project will help foster a cohesive community that is invested in the Williamsburg neighborhood