Non-financial / Integrated Reporting and Assurance, Business and Economics, Macquarie University

Non-financial / Integrated Reporting and Assurance, Business and Economics, Macquarie University

Internal Assurance and Consulting on Environmental, Social and Governance (ESG) Information

Team

Funding

Macquarie University (MQ)

Collaboration

Institute of Internal Auditors

Goals

This study investigates the nature and extent of internal audit's involvement in assurance and/or consulting engagements in environmental, social and governance (ESG) areas in the current Australian context.  The study also examines the relationship between a number of key factors (e.g. size, industry, audit committee independence and expertise, etc.) and the likelihood of internal audit's involvement in ESG assurance and/or consulting.

Method

A sequential two-stage data collection method will be employed in this study. Data will be initially collected through a survey and supplemented /corroborated with interviews to provide in-depth insights into specific selected aspects of interest identified in the survey results.


Transitioning to Integrated Reporting (IR): Issues and strategies for combining sustainability reporting with (IR)

Team

Goals

Integrated Reporting (IR) is fast emerging as one of the most influential models of non-financial reporting, yet there has been little research into the underlying objectives and strategies of IR and how it interacts with other non-financial reporting frameworks. This project aims to clarify the function and strategies of IR relative to other frameworks for reporting non-financial information, and to provide guidance to professionals and organisations transitioning to from existing sustainability reporting approaches, such as the Global Reporting Initiative.

Method

Qualitative content analysis of reporting frameworks from the IIRC, GRI, A4S and King Committee on Corporate Governance.


Balancing Organisational and Professional Obligations in Management Accounting

Team

Funding

CIMA Centre of Excellence / Internal (MQ) Early Career Researcher Grant

Goals

Analysis of how Management Accountants balance their obligations to advance their organizations' goals with their ethical professional obligations to serve the public interest.

Method

In-depth interviews with management accountantsand management accounting academics, and analysis using models of professional identity and ethics drawn from other professional fields.


Lifting the Lid on Integrated Reporting (IR) in Australia

Team

Funding

Funded by ICAA / Chartered Accountants Australia and New Zealand (CAANZ)

Collaboration

Wendy Stubbs, (Monash University)
Colin Higgins, (Deakin University)

Goals

The project is developing the first longitudinal analysis of how IR has impacted organisations reporting and management practices over time.

Method

Interviews and case- studies with selected organisations that have most successfully used IR to change reporting and management practices


Craftsmanship and Cleaning Work

Team

Collaboration

MQ (Centre for Workforce Futures)

Goals

Study of the role of intrinsic motivational of cleaning workers relative to external controls.

Method

Analysis of in-depth interviews of workers, managers and clients in the contract cleaning industry in NSW.


Critical Discourse Analysis in social and environmental accounting (SEA) research

Team

Funding

Internally (MQ) funded by $5,000 research starter grant

Collaboration

Corrine Cortese (University of Wollongong)

Goals

Analysis of the role and function of the critical discourse analysis method in promoting the goals of social and environmental accounting

Method

Structured literature review and analysis of Critical Discourse methodology


Investigation of the Skills and Capabilities Required for Professional Accountants to Effectively Engage in Integrated Reporting

Team

Funding

CAANZ

Goals

This project aims to advance knowledge of the practical implications of Integrated Reporting (IR) through the construction of an exploratory framework explicating the professional skills and capabilities needed by current and future accounting and assurance professionals to deliver on the integrated nature of IR.

Method

Interviews with targeted members of the IR pilot organisations across Australia and New Zealand and thought leader representatives from the professional accounting bodies (ICAA and CPA), Governance Institute of Australia, the Society for Knowledge Economics (SKE) and the BRLF.


Assurance of Natural Resource Management

Team

Funding

PhD HDR Macquarie University

Collaboration

The Natural Resources Commission (NRC).

Goals

The main aim of the research project is to explore various aspects of the development and implementation of audit and assurance processes and practices emerging within an Australian public sector organisation, the Natural Resources Commission (NRC).

Method

The NRC was established under the Natural Resources Commission Act 2003 (the NRC Act) to provide the NSW Government with independent advice on natural resource management. The NRC comprises the Commissioner and an Assistant Commissioner where the Commissioner is responsible for ensuring compliance with the NRC Act and the Assistant Commissioner and Executive Director support the Commissioner in formulating the NRC's advice to government. The Executive Director leads a small team of staff, namely analysts that are responsible for implementing the Commission's programs, administrative and financial affairs in accordance with the Act.

This project is a longitudinal (three year) case study of the NRC. Data is being collected from multiple sources such as: minutes of critical meetings, management letters, audit working papers, publicly available reports, observation of critical executive meetings, audit fieldwork and interviews with key internal and external stakeholders in addition to informal discussions with key NRC staff.


Business models in Integrated Reporting

Team

  • Prof. Nonna Martinov-Bennie
  • Prof. Christian Nielson
  • Dr Dale Tweedie

Funding

Macquarie University‚Äč

Collaboration

Prof. Neilsen leads the Business Model Design Center (BMDC) at Aalborg University, Denmark.

Goals

To clarify the function and structure of the business model in Integrated Reporting in light of the development of alternative business models over the past 20 years.

Method

Structured comparative analysis of shifts in key business model elements in influential business models, with a particular focus on positioning the IIRC's new model within this development.


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