Executive Summary On 9 September 2024, the legislation to enact Australia’s mandatory climate-related financial disclosure regime was passed by Parliament, which will be effective for financial years beginning on or after 1 January 2025. The […] The Era of Mandatory Sustainability Reporting Begins in Australia […]
Introduction The ‘Earth system’ is the culmination of all of the physical, chemical, and biological activities that occur on the planet. According to the principles of physics and biochemistry, the Earth system is made up The Case for a Planetary Management Accounting Framework […]
Buying a home in Australia? Hopefully you will soon not have as much competition from drug dealers, corrupt officials and criminals with dirty money due to proposed new laws and a boost to enforcement. But Lawyers, Accountants and Real Estate Agents: Finally subject to money laundering laws? […]
Control Systems and Human Behaviour Predicting human behaviour is at the heart of most control systems in management accounting, be it budgetary or strategic. Most organisations have Key Performance indicators (KPIs) and rewards systems that Management Accounting and Artificial Intelligence—Insights from Eastern and Western Philosophies […]
It has been an explosive start to 2024 in terms of share market performance. Driven by a wave of enthusiasm for tech heavyweights like Meta and Nvidia, USA’s S&P 500 index of large American firms Using Bitcoin for Portfolio Diversification: A Greater Fool Strategy? […]
In early January 2024, a dramatisation of a lesser-known miscarriage of justice moved over a million people in the UK to sign a petition demanding justice for the accused and prompted the British government to The Societal Impact of Faulty Accounting: Mr Bates vs The Post Office […]
Australian Academics Caught in Generative AI Scandal A group of Australian academics has “unreservedly apologised” for submitting factually false claims about Big-4 consulting firms in a submission to a Senate enquiry in Australia. Emeritus Professor Restoring Trust and Relevance in Accounting Research […]