Volume 6 No. 2 Winter 1999 NEWSLETTER June 1999

ISSN 1326-0294 Annual General Meeting and Conference Issue

Presidents’ Message SPONSORSHIP The year has flown and we are pleased to report that the Association continues to develop as a professional body The AAANZ gratefully acknowledges support from our sponsors. offering valued services to its members. AAANZ Administration Preparations for the annual conference in Cairns are now well advanced and our conference organiser is pleased with registrations to date. If you have not already 1999 AAANZ Conference registered please do so quickly as flights could be heavily booked at that time of the year. 1999 PhD Doctoral Colloquium This year’s conference has a number of new features. Australian Society of Certified Practising Accountants Firstly, Tim Brailsford very amiably helped to attract Institute of Chartered Accountants in Australia Institute of Chartered Accountants of New Zealand overseas presenters by offering two submission dates. He and the Technical Committee also streamlined the submission and review process by encouraging the use of PhD Scholarships electronic media. Secondly, we instituted a poster session Australia: to encourage wider participation at the conference. Australian Society of Certified Practising Accountants Thirdly, we shall be running two continuing education Institute of Chartered Accountants in Australia workshops. One will be led by Professor Greg Clinch of New Zealand: the AGSM and will focus on financial accounting and Institute of Chartered Accountants of New Zealand capital markets research. The second will be organised by Dr Michael Briers of UNSW and will focus on experiential learning. Our thanks to Malcolm Miller and Steven Cahan for organising the two continuing education sessions. Highlights of the Annual Conference Sunday Monday Tuesday Wednesday Morning Registration (cont.) Plenary Session 2 with Poster Session 2 Official Opening Professor David Larcker 9.00 - 10.30am Plenary Session 1 9.00 - 10.30am with Professor Mary Barth Morning Tea 9.00 - 10.30am Poster Session 1 Concurrent Session 3 Concurrent Session 6 10.45am - 12.15pm 11.30am - 12.30pm 11.00am - 12.30pm AGM - 11.15am - 12.15pm Lunch Afternoon CPE Program Ð 2 Sessions Concurrent Session 1 Concurrent Session 4 1.00 - 4.00pm 2.00 - 3.30pm 2.00 - 3.30pm Editor’s Forum Concurrent Session 2 Concurrent Session 5 4.30 - 5.30pm 4.00 - 5.30pm 4.00 - 5.30pm

Evening Registration: 4.00 - 7.00pm Happy Hour Conference Dinner Welcome Reception 6.00 - 7.00pm 7.30pm 6.00 - 8.00pm

Print Post Approved PP337834/00028 Finally, we shall be holding an Editors’ Forum to enable During the year, we organised several focus groups in our members to raise publishing issues with editors from order to speak directly to members re their needs. These a wide range of international journals. All these new proved useful and we hope that future Executives will features, are in addition to our usual activities - the PhD continue meeting directly with members during the year. Colloquium, special interest group symposia on financial As a consequence of these focus group meetings, we have reporting and education, and two excellent plenary set up a sub-committee that will design a short survey re speakers - Professor David Larcker from the University of resource allocation to accounting departments. It is hoped Pennsylvania and Professor Mary Barth from Stanford that this survey could eventually be incorporated into the University. existing survey already being conducted by the professional bodies on an annual basis. Obtaining this David Larcker will speak on “Empirical Research in information on a regular basis would hopefully enable Managerial Accounting: A Value-Based Management academics to mount more effective strategies to secure Perspective” and Mary Barth will focus on “Academic adequate funding for their schools. Research and Major Financial Reporting Issues”. It is hoped that their topics will similarly interest the financial We have also worked hard during this year to organise our press and that the publication, BRW, will once again website and I am pleased that, thanks to the support of the interview our speakers. Both plenary speakers will also Dept of Commerce at the University of Queensland and participate at our PhD Colloquium which has attracted a the work of Colin Ferguson and James Lamb, we now significant level of interest. Thirty one (31) PhD students have a website that is informative and well-designed. It is will be presenting their proposals. We thank Gary Monroe our intention that we will continue to improve this for his efforts in organising the event this year. website in order that members and non-members can easily obtain information about the Association’s Planning for future conferences is also well underway. activities. The 2000 conference will be held on Hamilton Island and the 2001 conference will be held in Auckland, New This year has seen the continuation of debate on the Zealand. The 2002 conference will return to Australia. An appropriate structure for financial regulation in this exciting initiative that will be trialed next year is a new country and on simplifying corporations law. With the conference format. We shall begin our conference late on assistance of Philip Brown and Phil Hancock, the Sunday afternoon with our first plenary session and then Association commented on several proposed legal move straight into a welcome cocktail reception. changes affecting the reporting of financial information Concurrent sessions and the second plenary will run only and auditing requirements. Further afield, Donald Stokes on Monday and Tuesday. The conference will then finish has continued to serve the Association by representing us with our conference dinner on Tuesday evening, thus at the IAAER Executive Council meetings. As a enabling members to leave on Wednesday morning. consequence of our membership of the IAAER, the Hopefully, members will find this format more Association was invited to comment on proposals that economical and efficient. could substantially change the institutional arrangements for international accounting regulation. Our thanks go to Members, by now, would have received the first of three Malcolm Miller for coordinating that response. issues of the journal, Accounting and Finance, for 1999. The third issue (November 1999) will feature input from Finally, as we continue to professionalise, the Executive the new editorial team, headed by Margaret Abernethy, as has had to focus on a number of important administrative Editor. We are also liaising with Blackwell Publishers to matters. This year, we registered our trademark in ensure that the Association continues to benefit from the Australia. Alan MacGregor is following through the relationship that is in place between the two parties. process of registration in New Zealand and, we will keep you informed of our progress. We are also currently In addition, we are also pleased that sponsorship of our investigating how impending tax changes and the activities grew this year with PricewaterhouseCoopers expansion of our activities might affect our legal liability, (PwC) sponsoring our new Practice Award. This is an and our tax and legal status. In this, we would like to exciting initiative and we wish to thank Phil Hancock for express our heartfelt thanks to Mr Gary Edney (corporate the hard work he has put into bringing this award to counsel to the ASCPA) and to Gary’s assistant, Mr Shane fruition. Many of our members work hard to assist our Dare. They have given more assistance than we could ever colleagues in practice and it is good that the Association have hoped for. can recognise them for their efforts. Finally, we remain grateful for the unfailing support of the three professional As yet another conference approaches, we look forward bodies who are our largest supporters - the Australian with confidence that the AAANZ will continue to prosper. Society of Certified Practising Accountants (ASCPA), the This prosperity is due largely to the hard working Institute of Chartered Accountants in Australia (ICAA) individuals of the Executive, who give so freely of their and the Institute of Chartered Accountants of New time and energy. This year, what struck us particularly Zealand. Without their generosity, we would not be able was the high degree of collegiality within the Executive; to function effectively. we worked well as a team and had fun along the way.

2 We thank them all for making the year interesting and Editor’s Report rewarding. And finally, we would like to thank Effie Margiolis, who amiably and cheerfully cajoles, reminds, As most of you are aware I have taken over as editor of organises, advises and remembers on our behalf. Accounting and Finance. There are also two new Associate Editors — Professor Bruce Grundy from the It has been an honour serving you over the years. Alan University of Melbourne is Associate Editor (Finance) MacGregor will continue to serve as the New Zealand and Professor Donald Stokes from the University of President and we wish Kim Langfield-Smith all the very Technology Sydney is Associate Editor (Financial best as the incoming President for Australia. Accounting). We have also reinstated the Book Review Section of the Journal, and Dr Richard Heaney from the Australian National University, is the new Book Editor. Ms Kate Hill in the Dept of Accounting and Finance at the University of Melbourne is the Editorial Assistant. The November (1999) issue is the first issue where we have had editorial input. I would like to thank Professor Jilnaught Wong for his significant contribution to the Journal over the last three years.

The Editorial Policy of the Journal, approved by the Executive of the Association, is as follows:

Wai-Fong Chua, President (Australia) Editorial Policy Alan MacGregor, President (New Zealand) Accounting and Finance Accounting and Finance enjoys an excellent reputation as an academic journal that publishes significant contributions to the accounting and finance disciplines. Practice Report The Journal seeks to publish work that develops, tests, or advances accounting and finance theory, research and practice. All types of research methods are acceptable. AAANZ Outstanding Contribution to Practice Award The primary criterion for publication in Accounting and Sponsored by Finance is the significance of the contribution an article PricewaterhouseCoopers makes to the literature.

The winner of the inaugural AAANZ Outstanding Manuscripts are considered for publication on the Contribution to Practice Award sponsored by understanding that their contents have not been published PricewaterhouseCoopers will be announced at the annual or are not under consideration elsewhere. Those conference in Cairns. The amount of effort contributed by submitting papers to the Journal must accept members of AAANZ for the benefit of practice in the responsibility for preparing papers at a level suitable for areas of accounting and finance in particular, is indeed review. This preparation should include subjecting the very impressive. In the next newsletter the contributions paper to critique by colleagues and others by made by the winner of the first award will be outlined as “workshopping” and revising the paper prior to an example of the efforts made by our members. submission. Reviewers and associate editors are responsible for providing critically constructive and As this will be my last report as a member of the AAANZ prompt reviews. Manuscripts are judged on the Executive, I would like to thank all members for your significance of the contribution to the literature, the rigor support throughout my term in office. My thanks also to of analysis and the clarity of presentation as judged by the members of the Executive and a special thank you to Effie editor on the advice of referees and associate editors. Margiolis who does a great job in the AAANZ office. I hope my successor enjoys this role, which I regard as very Please consider submitting your research papers to the important to us as academics. We must endeavour to Journal. We are always looking for good work. Could you remain in touch with our colleagues in practice and also notify Dr Richard Heaney of any new publications in continue our efforts to forge closer links between accounting and finance and related disciplines. academics and practitioners.

Margaret A. Abernethy Phil Hancock Editor

3 AAANZ Congratulates ..... acknowledgment for his contribution to the personal and academic development of many students and staff of the Dr Fred Bloch, AM University of Adelaide.

Scott Henderson School of Commerce, University of Adelaide

Australian Society of Certified Practising Accountants

New Specialisation Program

The Australian Society of Certified Practising Accountants (ASCPA) has undertaken a revitalisation of its specialisation program, providing more flexible ongoing professional education. First introduced in 1984, to encourage those within the profession to take account of the changing trends in the business environment, Dr Fred Bloch, Dean of the School of Commerce at the specialisations were primarily focused on recognising University of Adelaide has been awarded a Membership and encouraging expertise in technical areas: Auditing; of the Order of Australia (AM) for his services to amateur External Reporting; Insolvency and Reconstruction; Australian rules football, the University of Adelaide Management Accounting; Taxation and Treasury. Football Club (AUFC) and the youth of South Australia. Since then, the emergence of disciplines such as After a very successful career as a league footballer, Fred Information Technology, Financial Advising and Small became manager of the AUFC. He has held that Business Advising have presented opportunities for the honourary position for 29 years. The AUFC is reputedly the largest and most successful Australian Rules football accounting profession to take a leading role. Accountants club in Australia, fielding nine teams of twenty players have the opportunity to present themselves as more each weekend and winning premierships in every year. specialised and knowledgeable in these new areas than Over the years, Fred has been a mentor, friend, adviser those from outside the profession. and counsellor to perhaps 9000 young men. He is always available to talk with them and treats every one as his A process of peer review of the expertise and level of very special friend. He is also a successful coach who responsibility at which the member is involved is emphasises the importance of co-operation and is expected to lead to a critical mass of specialist members, satisfied if his charges do their best. His contribution to encouraging younger members to advance their the development of all these young men (my son knowledge and expertise through further study towards included) cannot be overestimated. specialist status. Educational programs of at least four- In addition to his achievements in football, Fred has been semester length (postgraduate courses) will be accredited a valuable member of the School of Commerce at the by the ASCPA to facilitate the advancement of members University of Adelaide for over 30 years. He has with at least three years experience in a Specialist area. A contributed to all areas of the development of the School database of all courses and guidelines for advancement and has fulfiled the role of Dean for the past five years. will be made available on CPA On-line. During Fred’s time with the University, Commerce has grown from a small team teaching subjects as part of the The ASCPA’s new approach makes the opportunity for Bachelor of Economics degree to its present size of 30 specialisation available to a greater proportion of the staff contributing to a multiplicity of specialisations profession as the process by which specialist status can be within the Bachelor of Commerce and other degree programs. His contribution to both the teaching and approved has also been restructured. The new program administration of Commerce is widely regarded by both recognises the wealth of experience members have staff and students. developed through workplace experience. The ASCPA’s modern approach makes the opportunity for In conclusion, Fred has made an enormous contribution to specialisation available to a greater proportion of the his beloved football and the young men of South Australia. He richly deserves this formal recognition of profession. his achievements in amateur football. Fred also deserves

4 CPA Research Grant Scheme The Institute of Chartered Accountants in Australia Each year, the ASCPA offers research grants of up to $5,000 to encourage academic accounting researchers. The scheme is aimed at members of university accounting Invoking Change, Adding Agility — ICAA Member departments who, for reasons such as age or length of Summit service in an academic environment, have not developed a research profile sufficient to attract substantial funding “The future success of Chartered Accountants, both for research. individually and collectively as a profession, will depend on the ability to manage change: to predict and capitalise To qualify, applicants must show: on the opportunities that will arise; to anticipate and ¥ potential to advance their research capability in an area address the threats that will emerge.” that will enhance the ASCPA’s intellectual capital; (extract from the summary of the ICAA ‘Vision 2020 ¥ the feasibility of the project having regard to its scope Report’) and methodology; and The ICAA recently held a Member Summit with the aim ¥ outline an appropriate budget. of reviewing the ICAA’s strategic and operational priorities and to ensure that its resources are Applications close on 31 July 1999. Brochures detailing appropriately focused for the future success and support application procedures are available from ASCPA of its members. The challenge for the participants was to Divisional Offices. find agreement on the major strategic options to restructure and refocus the ICAA to achieve its vision. ASCPA Initiative on Practical Experience Involved in the Summit, held in Melbourne on April 29 In a positive response to the International Federation of and 30, 1999 were members of National Council, Accountants’ (IFAC) International Education Guideline 9 National Committee Chairmen and representatives of the (IEG 9), the Australian Society of Certified Practising membership at large chosen by State Councils to ensure Accountants (ASCPA) has proposed the adoption of a all segments of the membership were represented. Geoff comprehensive approach to the planning, monitoring and Allen of Allen Consulting was engaged as facilitator. reporting of practical experience. Prior to the Summit, focus groups were held in each State The new ASCPA proposals recognise that practical and a needs analysis survey of members was conducted to experience should involve the exercise of such attributes validate the findings of these focus groups. The Summit and skills as judgement, initiative, commercial sense, participants were able to reflect on and debate the information from the focus groups and research, together administrative ability, motivation, the ability to with input from a recent member survey into services communicate and the ability to effectively operate in a currently available to members. The information was commercial environment. reviewed and discussions took place within the context of The proposed program plans to accommodate the the issues and concepts identified in the Vision 2020 diversity of work environments in which the CPA Report and, conversely, the Summit deliberations operates. Over 50 per cent of CPA members work in affirmed the findings expressed by Vision 2020. commerce, 20 per cent in public practice and 13 per cent The major outcome of the Summit was the agreement by in the government sector. participants on a broad mandate to enable management to The new approach also proposes the introduction of a move forward with a change process that will result in a monitoring system for the development of the young fundamental paradigm shift for the ICAA. A shift from an accountant and involves the candidate maintaining a “log administrative and regulatory body to a comprehensive book” under the guidance of a mentor/supervisor. The and dynamic, market driven service organisation. A “log book” is designed to enable the candidate to record a number of strategic options were identified as core to the wide range of experiences during the period and should ICAA successfully implementing and continually form part of the candidate’s broader “career resume”. refocusing this paradigm shift. Candidates will be able to access the “log book” either in The Summit considered the future ICAA to be a change hard copy or online from the beginning of the practical oriented, globally connected organisation that embraces experience period. technology and is marked as a leader. The deliberations The mentoring scheme will involve experienced and and outcomes of the Summit will now be utilised by committed CPAs who have an understanding of the office-bearers and management to refine and inform their ASCPA’s educational objectives and policies and who strategic planning and the operational direction of the will provide guidance to prospective members. ICAA. Ann Johns Gillian Cappelletto Director, Education and Membership Director, Education

5 News from SIGs The group aims to promote and facilitate collaborative research in these areas, provide networking opportunities Accounting History Group for new researchers, and generally encourage the Accounting History International Conference development of accountability research. For more Melbourne information refer to the website on 4 - 6 August 1999 http://www.law.flinders.edu.au/AIG/ Sponsored by Or contact: Faculty of Business and Law, Deakin University Chair: Carol Tilt, School of Commerce, The first Accounting History International Conference is Flinders University being held in Melbourne 4-6 August. The conference has Email: [email protected] attracted a high level of submissions on a broad range of topics and will feature papers by a number of scholars Secretary: from overseas as well as presentations by scholars based Kathy Gibson, School of Accounting in Australia and New Zealand. The plenary session & Finance, University of Tasmania speakers are Steve Walker from the University of Email: [email protected] Edinburgh and Lee Parker from the University of Adelaide. The conference venue is Rydges Hotel in the CBD. Registration forms (which were included as an insert in Accounting Standards Interest Group the last issue of the newsletter) are available from Bruce Hoyle of the School of Accounting and Finance, Deakin The ASIG website is continuing to be developed. The University (email: [email protected]). Editorial Advisory Board for the forthcoming Journal of Garry Carnegie Financial Reporting has been established with Editor, Accounting History representatives from academia, accounting standard- setting boards in Australia, UK, USA and NZ, Big 5 accounting firms, and the ASCPA and ICAA. Academics are encouraged to submit articles for publication in this Accountability Interest Group Journal. Details are available on the website. A number of The AIG is a special interest group of the AAANZ sponsors for the website have been obtained, and comprising researchers interested in all forms of advertisements will soon appear. accountability, including: Public Sector Accountability, Environmental Accountability, Social Accountability and Ken Leo Corporate Accountability. Chairman

AAANZ DOCTORAL COLLOQUIUM JULY 1 — 3, 1999 HOLIDAY INN, CAIRNS, QUEENSLAND

The second doctoral colloquium promises to offer an exciting program, headed by faculty from Australia, New Zealand and the USA. This year’s event sees 31 PhD fellows submitting their proposals for discussion in the following areas:

Financial Accounting Professor Mike Bradbury Professor Ian Zimmer Professor Mary Barth Professor Greg Clinch

Auditing, Behavioural and Environmental Accounting Professor Keith Houghton Professor Gary Monroe

Management Accounting Professor Peter Booth Professor David Larcker

6 NANYANG TECHNOLOGICAL UNIVERSITY SINGAPORE

SCHOOL OF ACCOUNTANCY AND BUSINESS

Faculty Appointments in Financial & Management Accounting and Auditing & Taxation

Applications are invited for faculty positions in the School of Accountancy and Business. The School offers undergraduate degrees in Accountancy and Business, graduate degrees by research, and MBA degrees. Applicants are expected to possess a relevant higher degree and/or an appropriate professional qualification, with sound teaching, professional or research experience. We are presently recruiting faculty for the following areas:

¥ Financial Accounting ¥ Auditing/IS Audit ¥ Management Accounting ¥ Taxation

Gross annual emoluments (for 12 months) range as follows: Professor : S$145,300 Ð S$204,800 Assistant : S$57,660 Ð : S$98,320 Professor Associate Professor : S$82,680 Ð S$172,410

(A$1.00 = S$1.10 and NZ$1.00 = S$0.93, approximately as at 25 March 1999)

The commencing salary will depend on the candidate’s qualifications, experience and the level of appointment offered. In addition to the above, the University may decide to pay an annual variable component/allowance, which has in the past years ranged from 1 month’s to 3 months’ salary. Leave and medical benefits will be provided. Other benefits, depending on the type of contract offered, include provident fund benefits or an end-of-contract gratuity, passage assistance and baggage allowance for transportation of personal effects to Singapore, subsidized housing and children’s education allowance. Staff members may undertake consultation work subject to the approval of the University, and retain consultation fees up to a maximum of 60% of their gross annual emoluments in a calendar year. Applicants should send their curriculum vitae, including their areas of research interest, list of publications and the names and addresses (as well as internet addresses and telefax numbers, if any) of three referees, who will be contacted to : Director of Personnel, NANYANG TECHNOLOGICAL UNIVERSITY, Personnel Office, Administration Building, Level 4, Nanyang Avenue, Singapore 639798. Telefax : (65) 7919340 or Internet address: [email protected]. Applicants with internet access should complete the application form and send it together with their curriculum vitae. The application form may be downloaded from the Personnel Office’s homepage at the University’s website: http://www.ntu.edu.sg Dr. Patricia Tan and Dr. Asheq Rahman will be attending the 1999 AAANZ Conference in Cairns. Interested applicants should contact Dr. Tan ([email protected]:[email protected]) or Dr. Rahman ([email protected]:[email protected]) for arrangements to meet at the conference.

7 ACCOUNTING ASSOCIATION OF AUSTRALIA AND NEW ZEALAND APPLICATION FOR MEMBERSHIP Ð 1999

If you are interested in accounting and finance education and/or research, you are invited to complete the following application form and send it with the annual subscription of $A85 to: AAANZ, Director-Member Services, 4th Floor, CPA House, 170 Queen Street, Melbourne, Victoria 3000, Australia; Ph/Fax: 61 3 9642 0227; Email: [email protected] Please print clearly

Membership #†:......

Title: ...... (Mr, Mrs, Miss, Ms, Prof., Dr)

Surname: ...... First Name: ......

Subscription Fee: ...... $A85.00 Special Interest Group Fees: 1. Accountability Interest Group ($5) $...... 2. Accounting History Group ($40) $...... 3. Accounting Standards Group ($no charge) ❏ (tick if required) 4. International Accounting Group ($10) $...... 5. Accounting Education Group ($10) $......

List membership to other organisations:...... List areas of research interest:

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PLEASE CHARGE $ ...... BY BANKCARD ❏ MASTERCARD ❏ VISA ❏

Card #: ———— ———— ———— ———— A/C Name:...... Signature:...... EXPIRY DATE: ...... / ...... /......

ADDRESS: Street: ......

Suburb / City: ...... Postcode:......

State / Country: ...... Telephone: ( ...... ) ......

NAME OF TERTIARY INSTITUTION: ......

Dept / School:...... Position: ......

Street / PO Box:......

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Signature:...... Date: ( ...... / ...... /...... ) † The AAANZ office will allocate membership # for new members.

Published by the Accounting Association of Australia and New Zealand (AAANZ) 4th Floor CPA House 170 Queen Street Melbourne VIC 3000, Australia Phone and Fax: 61 3 9642 0227 Email: [email protected] Website: www.commerce.uq.edu.au:8000/AAANZ/

Printed by Kwik Kopy Printing ( North Melbourne)

8 1999 CONFERENCE 4-7 JULY PRELIMINARY PROGRAM

WELCOME… Saturday 3 July 0830 – 1600 Accounting Standards Group We look forward to welcoming you to the Annual - Forum Conference of the Accounting Association of Australia and New Zealand in Cairns. If you have not registered, 0900 – 1730 Accounting Education Group we suggest you do so quickly to facilitate your choice of - Symposium accommodation. Sunday 4 July 1300 – 1600 CPE Program This year’s conference venue is the Cairns International Hotel. We will be providing a two and a half day 1430 – 1600 HoDs Meeting comprehensive program with plenty of opportunities to 1630 – 1730 Editors’ Forum renew and make new acquaintances. 1600 – 1900 Registration 1800 – 2000 Welcome Reception The preliminary program highlights the diversity of papers to be presented – 108 papers in six concurrent Monday 5 July sessions covering a wide range of topics including 0800 – 0900 Registration sessions in auditing, management and financial 0900 – 1045 Plenary 1 accounting, accounting information systems, 1045 - 1215 Poster Session 1 accounting education, corporate governance and 1045 – 1115 Morning Tea finance. Two poster sessions have also been scheduled for the Monday and Wednesday and will feature 1115 – 1215 AGM papers from 40 authors. 1215 – 1330 Lunch 1330 – 1500 Concurrent 1 Plenary Speakers 1500 – 1530 Afternoon Tea Sponsored by 1530 – 1700 Concurrent 2 ASCPA, ICAA, ICANZ 1800 – 1900 Happy Hour

Professor Mary Barth will present the first plenary Tuesday 6 July session on Monday morning. The session “Academic 0800 – 0900 Registration Research and Major Financial Reporting Issues” will centre 0900 – 1030 Plenary 2 on major current issues in financial accounting & 1030 – 1100 Morning Tea financial reporting research. 1100 – 1230 Concurrent 3 Professor David Larcker will present the second 1230 – 1400 Lunch plenary session on Tuesday morning. His session 1400 – 1530 Concurrent 4 “Empirical Research in Managerial Accounting: A Value- 1530 – 1600 Afternoon Tea Based Management Perspective” will focus on recent 1600 – 1730 Concurrent 5 advances in managerial accounting using a value-based 1930 Conference Dinner management framework. Wednesday 7 July Cairns in July will be a great experience and too good to 0800 – 0900 Registration be missed. See you there! 0900 – 1030 Poster Session 2 1030 – 1100 Morning Tea Effie Margiolis Director − Member Services 1100 – 1230 Concurrent 6 1230 Lunch

DISCLAIMER

AAANZ gratefully acknowledges the generous Every effort has been made to present, as accurately as possible, all the support of the Australian Society of Certified information contained in the program. AAANZ, The Technical Committee, Capital Conferences Pty Ltd, its Agents or Servants or the Practising Accountants, the Institute of Chartered Sponsors will not be held responsible for any changes in the structure Accountants in Australia and the Institute of or content of the technical program and any general or specific Chartered Accountants of New Zealand in funding information published relative to the program. AAANZ reserves the right to change any or all of the technical program. AAANZ 1999. this year’s plenary speakers. All rights reserved. PLENARY SPEAKERS 1999 AAANZ CONFERENCE

Sponsored by

Australian Society of Certified Practising Accountants

The Institute of Chartered Accountants in Australia

The Institute of Chartered Accountants of New Zealand

Plenary Session One Plenary Session Two Monday, 5 July 1999 Tuesday, 6 July 1999 9.00 - 10.45am 9.00am – 10.30am

Academic Research and Empirical Research in Managerial Accounting: Major Financial Reporting Issues A Value-Based Management Perspective

The presentation will centre on major current issues in The session will integrate a number of recent advances financial accounting and financial reporting research. in managerial accounting using a value-based Specific topics of current interest to researchers as well management framework. The session will discuss as national and international standard-setters will be how companies and consulting firms are applying discussed, such as fair value accounting for financial concepts such as activity-based costing, balanced and non financial assets, accounting for intangible scorecard, value chain analysis, and causal business assets, international harmonisation of accounting modelling in the design of management accounting standards, valuation implications of cash flows versus and performance measurement systems. Related accounting earnings, and recognition versus academic literature will be reviewed and opportunities disclosure. The discussion will include a description for future research will be identified. of the models researchers currently use to address such questions and the perspectives researchers take David F. Larcker on financial accounting and reporting questions. What University of Pennsylvania we have, and have not, learned to date from academic research relating to these topics will be described. The discussion also will suggest potential directions for future research and identify unresolved, important, and potentially researchable questions.

Mary E. Barth Stanford University MONDAY 5 JULY MONDAY 5 JULY CONCURRENT SESSION 1 CONCURRENT SESSION 2 1.30-3.00 pm 3.30-5.00 pm Auditing 1 Audit Reporting Chair: G. Gay Chair: G. Monroe Peter Carey, Ross Guest Colin Ferguson, S.L. Chua, Llfryn Carstairs, Frank Finn Determining Optimal External Audit Intervals for Private Subject to audit qualifications and market effects: Further evidence Companies Jane Hronsky Gary Monroe, Ron Davidson Audit Report Communication: Constructing Audit Expectations A Metric of Perceived Audit Credibility Gaps Philip Lee, Donald Stokes, Stephen Taylor, Terry Walter Peter Baxter, John Pragasam The Association Between Audit Quality and Firm-Specific Risk: The Voluntary Disclosure of Audit Committees in Australian Listed Evidence from the Australian IPO Market Companies’ Annual Reports Education 1 Public Sector Management Chair: B. Richardson Chair: A. Barton Beverley Jackling Jane Broadbent, Richard Laughlin Relationships between Vocational Interests and Learning The Private Finance Initiative in the UK: Clarification of a Future Approaches of First Year Accounting Students Research Agenda Janne Chung Linda English, James Guthrie A Cross-Sectional Examination of Accounting Students’ Shared Mandate, Independence and Funding: Resolution of a twenty-five Meaning of Accounting Concepts year struggle between Parliament and the Executive over the powers Roger Debreceny, Skip White of the Australian Commonwealth Auditor-General Dynamic Interactive Models for Internet-based Accounting Janet Lee, John Staunton, Ian Eddie Education: A Discussion of Tools, Techniques, and Educational Reporting of Infrastructure Assets: Public Accountability and Applications Reporting International Accounting Perspectives on Accounting Chair: M. Mirza Chair: G. Tower Wee Lin Chong, Greg Tower Roger Willett, Maliah Sulaiman Certain Accounting Measurement Practices in the Asia Pacific Islam, economic rationalism and accounting Region M.A. Reynolds, M.R. Mathews Roger Willett, Shalin Chanchani Cultural Relativity and Accounting for Sustainability: A research An Investigation into Gray’s accounting Values note Asheq Rahman, Steven F. Cahan, Hector Perera Chris Poullaos, Wai Fong Chua Determinants of Disclosure by Global Firms Such other places: The CA within and without borders, 1880-1907 External Reporting Earnings Valuation Chair: K. Dunstan Chair: A. Wyatt Raghu Menon, Greg Tower Guochang Zhang An Intra Industry Study of Renewal Accounting, Depreciation and Accounting Information, Capital Investment Decisions and Equity Maintenance Costs Valuation: Theory and Empirical Implications Majella Percy Andrew Ferguson, Adrian Crockett Financial Reporting Discretion and Voluntary Disclosure: Corporate Information transfer and the Gawler Craton Mining Boom: Research and Development Expenditure in Australia A spatial proximity model for the extractive industries Julie Cotter, Scott Richardson Mohan Selva, John K Courtis The Relative Credibility of Independent and Director Based Asset Accounting Earnings and Active Investment Revaluations Investments International Finance Chair: F. Finn Chair: T. Brailsford Tony Cusack Robert Faff, Amalia DiIorio Are N+1 Heads Better Than One? The Case of Australian Managed The Stability of Exchange Rate Risk: Evidence from the Australian Investment Funds Equities Market Graham Partington, Scott Walker Imad A Moosa The 45-Day Rule: The Pricing of Dividends and the Crackdown on Triangular Arbitrage in the Spot and Forward Foreign Exchange Trading in Imputation Credits Markets Tom McInish, Elvis Jarnecic Alipasha Razzaghipour, Grant Fleming, Richard Heaney Measuring Liquidity in Executing Securities Trades on the ASX Does Purchasing Power Parity Theory Explain Exchange Rate Movements for Selected Developing Nations in South East Asia? Research Issues Management Performance Chair: A. Schultz Chair: M. Abernethy James C Lampe, W.J. Conover, Steve G Sutton Harry Fechner Uses and Misuses of Cronbach’s Alpha: Implications for The Effect of Financial and non-financial performance indicators on Behavioural Researchers organisations global objectives: An Analytical Integrated Jane Baxter, Wai Fong Chua Measurement System The Field Researcher as Author-Writer Susan Robertson, George Batsakis Steven Fraser Firm Characteristics and the Emphasis Placed on Share Options in The Role of Accounting in the Management of Expertise: Performance Based Compensation Systems: An Agency Perspective A Theoretical Framework Vincent K Chong, Ian R.C. Eggleton Incentive Compensation Schemes and its Interaction with Information Asymmetry and Organisational Commitment on Managerial Performance TUESDAY 6 JULY TUESDAY 6 JULY Concurrent Session 3 Concurrent Session 4 11-12.30 pm 2-3.30 pm Audit Pricing Auditor Choice & Demand Chair: C. Ferguson Chair: C. Dolley Allen Craswell, David Peiris Christine Jubb, Keith Houghton Pricing Service Quality in Audit Engagements Auditor Choice: The Role of Interlocking Directorates Colin Dolley, Kar Ming Chong, Keith Houghton Jane Culvenor, Jayne M Godfrey The Pricing of Public and Private Sector Audits: An Examination of The derived demand for specialist auditor services Competitive Markets Donald Stokes, Lynn Barkess Donald Stokes, Andrew Ferguson The Relevance of Audit Firm Reputations in Local Markets for The Impact of the Big 8 Mergers on Brand name Audit pricing Auditor Choice Education 2 Accountants’ Decision Making Chair: L. English Chair: R. Simnett Ruth McIntosh Jim Psaros, Ken Trotman Accounting – A desirable major? An Empirical Comparison of Substance-Over-Form and Rules-Based Beverley Jackling Accounting Standards in a Consolidated Setting Students’ motives, strategies and perceptions in studying financial Jenny Goodwin, David Goodwin, Brenton Fiedler accounting: Implications for quality learning outcomes. A Cross-Cultural Study of Accountants’ Ethical Decision Making Bill Richardson, Ian Beaman Peter Clarkson, Craig Emby, Vanessa W-S Watt The Impact of IT on management accounting roles: Some Debiasing the effect of outcome knowledge in ex post evaluation of implications for accounting education auditor judgement: the role of instructions Political Costs Corporate Governance Chair: S. Taylor Chair: B. Kealey Gavin Cassar, Geoff Frost, Scott Holmes Stephen Lynn Management Action on the Mitigation of Political Costs: The Case of Audit quality and debt monitoring as substitutes for Management Social Reporting by Australian Banks (insider) ownership: Evidence from informativeness of accounting Robert G Bowman, Farshid Navissi, Richard Burgess earnings Evaluating Earnings Management Models: Market and Management Mahmud Hossain, Andrew Prevost, Ramesh P. Rao Responses to Regulatory Threat Corporate Governance in New Zealand: The Effect of the 1993 Philip Brown, Ann Tarca Companies Act On Board Composition and Firm Performance Politics, Processes and the Future of Australian Accounting Elizabeth Carson Standards Factors Associated with the Development of Corporate Governance Structures Forecasts & Disclosure Capital Markets Chair: J. Walker Chair: M. Selva Sidney Leung Greg Clinch, Baljit Sidhu, Samantha Sin The Effects of Earnings Usefulness on The Decision to Issue The Usefulness of Direct and Indirect Cash Flow Disclosures Management Earnings Forecasts and the Market’s Reaction Louis K.C. Chan , Josef Lakonishok, Theodore Sougiannis Gerry Gallery, Chian-Man Grace Hsu The Stock Market Valuation of Research and Development The Association between Management and Analysts’ Earnings Expenditures Forecasts in the Australian Continuous Disclosure Environment Kamran Ahmed, Haim Falk Mark Lang, Russell Lundholm The Value Relevance of Research and Development Expenditures: Voluntary Disclosure During Equity Offerings: Reducing Evidence from Australia Information Asymmetry or Hyping the Stock? Cost of Capital Microstructure 1 Chair: R. Faff Chair: T. McInish Carlos Correia, Enrico Uliana Howard Chan, Sean M Pinder Market Segmentation and the Cost of Equity of Companies listed The Value of Liquidity: Evidence from the Derivatives Market on the Johannesburg Stock Exchange Michael Aitken, Carole Comerton-Forde Martin Lally Do changes in tick sizes affect market efficiency? The CAPM Under Personal Taxation and Stochastic Dividends Andrew West, Alex Frino Peter Klein Trading Costs and the Relative Rates of Price Discovery: Evidence Capital Gain Lock-in & Return Anomalies from Cross-Listed Nikkei 225 Stock Index Futures Management Systems Management Decision Making Chair: J. Broadbent Chair: N. O’Connor Genevieve Thomson, Margaret A Abernethy Mandy Cheng, Axel Schulz, Peter Booth, Peter Luckett Designing a ‘Balanced Control System’ for Creating Knowledge The Effects of Hurdle Rates on the Level of Escalation of and Managing Product Innovation Commitment in Capital Budgeting Paul Rouse, Martin Putterill, David Ryan Stewart Lawrence Measuring Productivity Change and Continuous Improvement: Capital Investment Decision Making in a CHE An Application in Aircraft Maintenance Processes Shane S Dikolli Bruce Gurd, Helen Thorne The Determinants of Long-Term Monetary Incentive Weights The Implementation of New Performance Measurement Systems: Lessons from Failure TUESDAY 6 JULY WEDNESDAY 7 JULY Concurrent Session 5 Concurrent Session 6 4-5.30 pm 11-12.30 pm Audit Services Auditing 2 Chair: K. Houghton Chair: C. Jubb Fergus Wong, Ferdinand A Gul, Judy Tsui James Hunton The Investment Opportunity Set, Management Incentives and the The Effects of Small Monetary Incentives & Misstatement Direction Demand for Management Advisory Services on Response Rates & Response Quality in the Positive Confirmation Raymond D King, Terrence B O’Keefe of Account Receivable Balances Audit Fees: The Effects of Investment in Knowledge, Industry Errol Iselin, Takiah M Iskandar Specialisation, Monopoly Power, and Brand Name The Effects of Industry on Auditors’ Recognition and Disclosure Pamela Kent, A Carrick Materiality Thresholds The Determinants of Companies’ Purchase of Managerial Advisory Tong-Gunn Chew Services from an External Accounting Practice Outsourcing of Internal Audit to External Auditors with Predominantly Compliance Based Audit Experience Public Sector Reporting Environmental Accounting Chair: W. Funnell Chair: R. Mathews Susan A Smith, David Coy Roger Burritt, Lorne Cummings An Analysis of New Zealand City Council Annual Reports from Environmental Accounting, Economic Values and Financial a Public Accountability Perspective Reporting – the Case of Earth Sanctuaries Ltd Allan Barton Jean Raar The Usefulness of Accrual Accounting for Government Resource Environmental Cost Accounting Information and External Management Reporting: Roger Simnett, Peter Luckett, Arnold M Wright A Disharmony? The Development of Specialist Industry Knowledge in Geoffrey R Frost, Michael Seamer Government Auditing An Analysis of Determinants of Environmental Disclosure by New South Wales Public Sector Entities Disclosure 1 Disclosure 2 Chair: D. Gadenne Chair: K. Ahmed Keryn Chalmers Stephen Taylor, Michelle Chang, Greg Whittred The Desire for Reputation: The Impetus for Voluntary Derivative The Causes and Consequences of Australian Annual Report Financial Instrument Disclosures Disclosures Malik Mirza Roger Debreceny, Glen Gray, Asheq Rahman Disclosure of Reserves in the Extractive Industries Voluntary Financial Reporting on the Internet: An International Perspective Scott Richardson Natalie Gallery Discretionary Disclosure: An Extended Analysis Superannuation Fund Characteristics Associated with Timing of Adoption of AAS 25 Economic Efficiency Taxation Chair: H. Bishop Chair: A. Seetharaman Andrew Worthington Kim Wyatt, Ross Guest Efficiency in Pre-Merger and Post-Merger Non-Bank Financial Inflated Effective Marginal Tax rates Resulting from the CGT: An Institutions Empirical Assessment Govind S Iyer, Ananth Seetharaman David Smith, Grant Richardson An Evaluation of Alternative Procedures for Measuring Horizontal The Readability of Australia’s Taxation Laws and Supplementary Inequity Materials: An Empirical Investigation Burch Kealey, Pek Yee Low Maria Italia A Test of the Relation between Insider Trading and Voluntary Taxpayers’ Rights-Enshrined in Legislation or Granted in Disclosures Administrative Concessions Microstructure 2 Corporate Finance Chair: H. Chan S. Wright Alex Frino, Elvis Jarnecic R D Baker, R J Limmack An Empirical Analysis of the Supply of Liquidity by Locals in UK Takeovers and Bidding Company Wealth Changes: The Impact Futures Markets: Evidence from the Sydney Futures Exchange of Survivorship and other Potential Selection Biases on Post- Paul Brockman, Dennis Y Chung Outcome Performance Strategic Trading in an Electronic, Order-Driven Environment Fayez A Elayan, Thomas O Meyer Alex Frino, Amelia Hill Market Reaction to Announcements of Debtor-in-possession An Empirical Analysis of Price and Time Priority and Pro-rate Financing: An Empirical Investigation of Bankruptcy Outcome, Trade Execution Algorithms in Automated Markets Duration and Loan Characteristics Julian J L Yeo, Janice How The Pricing of Underwriting Services in the Australian Capital Market IS Decision Making Strategic Management Chair: D. Speer Chair: G. Thomson Rodger Jamieson Juliana Ng, Byron J Paul, Ralph Kober The impact of IS audit experience, knowledge and task complexity Management Control Systems and Strategy: A Public Sector Case on the identification of controls in information systems Study Stewart Leech, Vicky Arnold, Philip Collier, Steve Sutton Louise Kloot The Impact of Intelligent Decision Aids on Experienced and Strategic Performance Management: A balanced approach to Novice Decision Makers’ Judgements performance issues in Australian Local Government Elizabeth Roberts Zahirul Hoque Information system management and organisational unit The Effect of Strategic Priorities, Environmental Uncertainty and the performance: A configuration perspective Choice of Performance Measures on Organisational Performance: An Empirical Test of the ‘FIT’ Hypothesis POSTER SESSIONS

MONDAY 5 JULY 10.45-12.15 pm

Paul de Lange, Felix Mavondo Business Student Progress in Open Learning Courses: A Test and Reconceptualisation of Kember’s Model Sharon Taylor, Janet Cowen Is there a need for curriculum change in Australian accounting programs?-the academic perspective Gavin Cassar Self-serving behaviour and the voluntary disclosure of share performance graphs Craig Deegan, Michaela Rankin, Peter Voght Firms’ Disclosure Reactions to Major Social Incidents: Australian Evidence Robert G Bowman, Farshid Navissi, Wealth Effects of Regulatory Threats and Firms’ Measures of Vulnerability Richard C Burgess David Goodwin, Chung Lai Hong The Transfer of Management Accounting Related Tacit Knowledge in A High Power Distance Environment Neale O’Connor Management Controls & Sino-U.S. Joint Venture Performance Albie Brooks, Keryn Chalmers, Judy Oliver, Remuneration Issues: Do Australia’s New Disclosure Rules Alleviate the Concerns of Angelo Veljanovski Shareholders? Greg Tower Factors Effecting Chaitable Organisations’ Accounting Practices in Australia Malcolm Smith Cartoon Graphics in the Communication of Accounting Information David Park, Ron Dagwell Litigation Loss Contingencies: Footnote Disclosure or Accrual in the Context of the Conceptual Framework, An Empirical Study S. Roshan, C.A. Jubb Audit Quality: Discretionary Accruals and Qualification Rates Jean Raar, Eric Smith, Kath Cummings The Impact of Compliance Costs and Industrial Legislation On Employment in Small Manufacturing Businesses in South-East Australia Graham Partington, Scott Walker Optus: A Market Valuation Pre-listing Janne Chung Information Load: A Comparison Between Audit Groups and Individual Auditors Derek Speer, Martin Putterill Predictable and Surprising Outcomes of Information Technology Policy in Post-Reform New Zealand Peter Klein, Michael Inglis How important is the Variable Default Boundary when Pricing Vulnerable European Options? Julie Walker, Marcus Foo, Gerry Gallery The Value Relevance of Mining Pre-Discovery Costs and the Implications of Accounting- based Valuation Models Michael E Bradbury, Bruce K Bennett Capitalising Non-cancellable Operating Leases

WEDNESDAY 7 JULY 9.00-10.30 am

Vincent K Chong, Kar Ming Chong A Test on the Motivational and Informational role of Budget Participation on Performance: A Structural Equation Modelling Approach Jillian Hooks, Howard Davey, David Coy Light-handed v heavy-handed regulation: the New Zealand and United Kingdom Electricity Distribution Industries Compared Christine Yap, John Lowry, Greg Gibbon A Model for Setting Financial Statement Analysis Problems M.H.B Perera, S Velayutham, Implications of the recent economic reforms for the relationship between the state and the A R Rahman accounting professions in New Zealand Lin Tozer, David Tripe Liquidity and Interest Rate Risk in New Zealand Banks David Gadenne, James Routledge Financial Distress, Reorganisation and Corporate Performance Ben-Hsien Bao, Gongmeng Chen Audit qualifications Prediction Using Accounting and Market Variables: The Case of Chinese Listed Companies Shee Boon Law, Roger Willett The Performance of Analytical Review Procedures in Detecting Transaction Errors Gregory K Laing Re-examining the Influence of Manufacturing Controls on Performance: A Laboratory Experiment in an Educational Setting Helen Bishop Corporate Capital Structure: A Review of the Theory and Evidence Sue McGowan, Glen Lehman, Malcolm Smith Stakeholder Accountability and Corporate Environmental Perspectives Ralph Kober, Ann Tarca For Fun or Profit? An Evaluation of a Business Simulation Game Robert Langton, Lindsay Trotman Sharing in the proceeds of business failure: Competition between ‘feudal’ and ‘democratic’ principles in the liquidation of Australian companies Pak Auyeung, Paul Ivory A Weberian Model in the Study of Accounting Stagnation in Late Qing China Ian W Burnett, R.I. Copp Taxation of Foreign Currency Derivates Marshall Geiger, Brendan O’Connell A Comment on using Surrogate Measures to Assess Social Desirability Response Bias M.R. Matthews Towards a more broadly based accounting: The Mega-accounting approach Patricia Mui-Siang Tan Project Termination Decisions, Underinvestment and Overinvestment Jingyu Li, Fayez, A Elayan The Tax Motives for Untaxed Firms: The Case of REITs Acquisitions CPE Program Capital Markets Research: Current Trends, Session Information Issues and Opportunities

Date & Time 4 July 1999, 1−4pm Cost A$60

Description A discussion of current capital markets research relating to financial accounting. The focus will be on approaches being used, the issues that arise, and opportunities for future research.

Presenter Professor Greg Clinch Greg Clinch is Professor of Accounting at the AGSM. His current research interests relate to the role of accounting information in capital markets. Recent publications include “Revalued Financial, Tangible and Intangible Assets: Associations with Share Prices and Non Market-Based Value Estimates” (with Mary Barth), forthcoming in the Journal of Accounting Research, and “International Accounting Harmonisation and Global Equity Markets” (with Mary Barth and Toshi Shibano), forthcoming in the Journal of Accounting and Economics.

CPE Program Strategies for Energising Students and Session Information Promoting Active Learning

Date & Time 4 July 1999, 1−4pm Cost A$60

Description How can we effectively engage students in a disciplinary area traditionally considered as dry and boring? What are some practical ways in which we can facilitate the development of generic learning skills so often called for by the accounting profession at large? How can we move beyond rote learning and promote so called “life-long learning”?

Based variously on experiential, co-operative and accelerative learning principles, this “hands-on” workshop will explore techniques for engaging students and promoting enduring learning strategies. The session highlights the importance of role modelling and reflective practices and includes practical demonstrations of techniques designed to develop listening, reproductive, questioning and imaginative skills in accounting classrooms.

Presenter Dr Mike Briers Mike Briers is a Senior Lecturer at the University of New South Wales. In 1996 he received one of six Vice-Chancellor’s Awards for Teaching Excellence at the UNSW for his efforts in developing innovative teaching materials and delivery methods in his second year management accounting course. Mike was a finalist in 1997 and 1998 for the Federal Government’s Australian Awards for University Teaching in the area of economics, business and related studies.

CPE Program Editors’ Forum: Getting Published Session Information

Date & Time 4 July 1999, 4:30−5:30pm Cost No charge

A panel discussion revolving around the theme “Getting Published”. Open to everyone, this session features a panel of Editors from six Australian and New Zealand based accounting journals. The panel will examine issues such as how to choose a journal, how the review process works, how Editors make their decisions, and what authors can do to increase the likelihood of acceptance. There will also be opportunities for participants to direct questions at the panellists.

Panellists Margaret Abernethy (Accounting & Finance), Steven Cahan (Pacific Accounting Review), Gary Carnegie (Accounting History), Graeme Dean (Abacus), Linda English (Australian Accounting Review), Richard Laughlin (Accounting, Auditing and Accountability Journal), and Glen Lehman (Accounting Forum).

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dcdcgd dcdcgd

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dcdddddcdcd The Accounting Standards Forum will be held on The program for the Forum can be downloaded dcdcedcdcd dcdcedcdcd

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dcdcedcdcd

dcdcedcdcd Saturday, 3 July 1999, immediately prior to the from the ASIG website at:

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dcdcedcdcd AAANZ Conference in Cairns. The keynote speakers www.bigfoot.com/~accsig dcdcdcdcdcd dcdcdcdcdcd

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dcdcdcdcdcd this year are technical partners with Big 5

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accounting firms, namely, Kevin Stevenson An annual general meeting of ASIG members will dcdcdcedcd dcdcdcedcd

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dcdcdcedcd

dcdcdcedcd (PricewaterhouseCoopers) and Ruth Picker (Ernst & be held during the AAANZ conference in Cairns.

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Young). The main topics for debate are financial Members are encouraged to email items for dcdcdddddcd dcdcdddddcd

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dcdcdddddcd instruments and intangible assets, in particular, discussion at the meeting to Bryan Howieson -

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dcdcgd dcdcgd analysing the international accounting standards on [email protected] . Ideas for new

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dcdcgd these topics and their effects if implemented in ventures are welcome, particularly in relation to new

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dcdddddddcd dcdddddddcd Australia. Representatives from AARF, the ICANZ, ways of interacting with accountants in practice.

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dcdddddddcd the ASCPA and academia will also provide valuable

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dcgdcd dcgdcd insights into issues facing standard-setters in

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dcgdcd

dcgdcd Australia, New Zealand and internationally. See you in Cairns.

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dcgdcd dcgdcd ACCOUNTING EDUCATION INTEREST GROUP

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dcdcdcdcdcd

dcdcdcdcdcd Teaching and Learning Symposium dcdcdcedcd dcdcdcedcd

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dcdcdcdcdcd or dcdcdcedcd

dcdcdcedcd The group's second Teaching and Learning Symposium is

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dcdcedcdcd Bill Richardson:

dcdcdcdcdcd dcdcdcdcdcd to be held on Saturday 3rd July in Cairns. The aims of the

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dcdddddcdcd E-mail: [email protected]

dcdcedcdcd dcdcedcdcd symposium are to provide a forum for discussion about

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dcgdcd

dcgdcd Phone: (02) 6933 2378 Phone: (03) 9903 2032

innovative teaching and learning strategies and related dcdddddcdcd dcdddddcdcd

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dcdddddddcd educational research through presentations on papers, dcgdcd dcgdcd

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dcdcgd workshops and demonstrations. dcdddddddcd dcdddddddcd

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dcgdcd

dcgdcd The AGM for the group will be held during the Cairns

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dcdcdcedcd

dcdcdcedcd Attendance can be arranged using the Annual Conference

dcdcdddddcd dcdcdddddcd

dcdcgd dcdcgd

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dcdddddddcd conference. An annual report and financial statements will

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dcdcdcdcdcd registration form or directly through the organisers.

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dcdcgd dcdcgd be available to members who cannot attend. For these or

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dcdcdddddcd dcdcdddddcd other information about the group, contact:

dcdcgd dcdcgd

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dcdddddcdcd dcdddddcdcd If you have any queries about the symposium, please

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dcdddddddcd contact: Jenny Kent: Bill Richardson, Chair dcgdcd dcgdcd

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dcdcgd E-mail: [email protected] E-mail: [email protected] dcdddddddcd dcdddddddcd

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dcdddddcdcd dcdddddcdcd Accountability Interest Group Annual General Meeting

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dcdcdcdcdcd on Monday, 5 July 1999

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