Jesmin Islam

Using Group Work to Develop Intercultural Skills in the Accounting Curriculum in Australia

Abstract This paper reports on the processes and outcomes of an experiential learning intervention designed to improve intercultural skills in accounting students by building cross-cultural alliances in culturally mixed groups. The cultural backgrounds of students in accounting units are diverse, and it has proved difficult to break down barriers to interaction between students from different countries. Students were required to complete some alliance building activities as well as working in multicultural groups when completing a major piece of assessment. At the end of the semester, these students were surveyed about their cultural learning, and the results were compared with those from students in similar accounting units who had not participated in the intervention. The results show that students participating in the intervention units reported higher levels of cultural learning than those in corresponding control units. The paper concludes with a discussion of the findings and their wider implications.

Adopting a risk‐based approach to AMLCTF compliance: the Australian case

Purpose – The purpose of this paper is to develop a possible method of money laundering and terrorism financing (MLTF) risk assessment in non‐bank entities that are the subject matter of anti‐money laundering and counter terrorism financing (AMLCTF) Tranche II in Australia.Design/methodology/approach – The objectives are achieved by proposing a scorecard of risk assessment under its various dimensions drawing from the literature on credit‐scoring models. The method of analogy has been used and appropriate changes made to the elements of typical credit‐scoring model to arrive at a risk assessment model under AMLCTF II. The theory in which the paper is grounded is theories of money laundering regulation. Theory suggests an inverse relationship between money laundering regulation and the amount of money laundering. The more effective the regulatory mechanism the more costly it is for money launderers to launder funds and the lesser the amount of money laundering.Findings – It was found that the AMLCTF Tranch...

Total Factor Productivity and Energy Intensity: An Empirical Study of China’s Cement Industry

ABSTRACT China is the largest cement producer and consumer in the world. The cement industry’s rapid growth has led to a large demand of energy. This study reviews China’s cement industry in terms of energy intensity and examines the effects of technological progress on energy intensity. It also discusses the feasibility of achieving China’s energy reduction targets. We employ the Granger causality test and find that the total factor productivity or technological progress causes the energy intensity of the cement industry. Impulse responses analysis also proves that in the long run the technological change contributes to the decline in energy intensity of cement production.

Politicisation of the accounting standard-setting process and the influence of key-players: An investigation into the withdrawal of the mandatory status of the Statement of Accounting Concepts No. 4 (SAC 4) in Australia

This article aims to develop our understanding of the political activity of groups and individual key-players leading to the withdrawal of the Statement of Accounting Concepts No. 4 (SAC 4). The study also examines the arguments advanced by opponents of this rule, using archival data and semi-structured interviews. The key findings of the study highlight the importance of highly motivated, influential and passionate stakeholders in lobbying against proposed accounting rules. In addition, this event raises interesting questions relating to our understanding of Capture theory. This article shows how key-players within the standard-setting environment interacted with each other and lobbied to bring about the withdrawal of the mandatory status of SAC 4. This study adds to the academic literature by allowing individual key-players to explain their motivations and activities in their own words.

From Dream to Reality: Sustaining a Higher Education Community of Practice Beyond Initial Enthusiasm

This chapter is set within the complex context of academia where challenges facing sustainability of learning communities are yet to be explored in detail. It presents a narrative of one such exploration with a focus on the personal experience stories of community members who have taken their vision for a sustainable higher education community of practice called Talking about Teaching and Learning (TATAL) from dream to reality. The focus of this chapter, the 2009 and 2011 TATALs, are two of seven on-going TATAL communities. Their journey suggests that to maintain long-term sustainability, learning communities need to be both individually sustaining places and collectively sustainable spaces. These places and spaces are characterised by connection through professional and social relationships, engagement through purposeful collaborative reflective inquiry, ownership through shared commitment to each other, safety based on multiple trusts and permissions, and holistic facilitation as weaving. Knowing more about individual and collective sustainability enhances individual, community, and institutional understanding of the value of informal learning for teachers. This knowledge better positions individuals to negotiate the challenges of the shifting higher education landscapes.

Nexus Between Cultural Dissonance, Management Accounting Systems, and Managerial Effectiveness: Evidence from an Asian Developing Country

This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random sample of 146 bank managers and were analyzed using correlation matrices. The findings suggest that the level of managerial effectiveness can be improved by decentralizing the management accounting practices through maintaining minimal authoritative power distance, improving the system for gathering and sharing information, and enhancing transparency in information flow. These findings, which have important implications for the effective performance management of banks, are highlighted in the article.

The alchemy of facilitation revealed through individual stories and collective narrative

Abstract Facilitation is a key ‘ingredient’ in the success and sustainability of communities of practice. Yet, little attention has been given to in situ experiences of facilitators of these communities. This paper takes up the challenge to explore these experiences using reflective stories written by seven TATAL (Talking about Teaching and Learning) facilitators (the authors) from different disciplines in five different Australian universities. The authors’ collaborative analysis of their experiences suggests reframing the role of facilitator to include the role of alchemist, a promoter of transformation. This reframing has the potential to change the way higher education community of practice facilitators think about and enact their role. The story-based reflective process used in this self-study could also be used by facilitators to investigate their own practice, as a component of facilitator education programmes or by academics and researchers in other contexts who seek a participatory, collaborative approach to evaluate their practice.

Nexus of learning style with satisfaction and success of accounting students: a cross–cultural study at an Australian university

This paper examines the associations of cultural factors and learning styles with the satisfaction and success of undergraduate accounting students in Australia. Using a structured questionnaire, responses from 189 students were collected randomly from domestic and international students enrolled in an accounting programme at the University of Canberra. Results reveal that a large number of international students studying accounting at the university are from China and they possess a collectivistic cultural background. The learning style of these international students is more reflective but less inclusive and concrete. They are also quite satisfied and successful with their programme. In contrast, it was found that Australian students prefer a more inclusive and concrete learning style, but they show much less satisfaction when studying accounting. Furthermore, students who have characteristics of logical thinking, hard working and feel personally involved in things show significantly higher levels of satisfaction in terms of learning outcomes and success in their accounting programme.