Robert Inglis

Corporate reputation and organisational performance: an Australian study

Purpose – To test for a relationship between corporate reputation and financial performance, using Australian data.Design/methodology/approach – Econometric modelling.Findings – No causal relationship between corporate reputation and financial performance (in either direction) was found. This is contrary to some findings in other countries. Reputation may not have a significant impact on performance in Australia. There may be weaknesses in the existing measure of reputation, or the finding may be due to unobserved variability in the intervening variable of managerial exploitation of the reputation.Research limitations/implications – The findings may be specific to Australia. In Australia, the linkage between reputation and performance may be too small to be significant in the available sample. It is argued that in corporate practice the link between reputation and performance proceeds via strategy and competitive advantage. Having a reputation resource is not enough; it needs to be managed well and exploi...

The re-design of a Management Accounting course based upon principles for improving the quality of teaching and learning

On the basis of an evaluation of an introductory Management Accounting subject and in the context of the changing business environment, staff teaching Management Accounting saw a need to reconsider the course programme. The focus of this paper is on the re-development of the undergraduate Management Accounting curriculum. The papers broader aim is to provide a framework for those concerned with developing accounting curricula by clearly documenting processes involved, making explicit underlying principles, and identifying some difficulties which impact on the successful completion of such a project.

Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices

Based on a survey of climate change experts in different stakeholder groups and interviews with corporate climate change managers, this study provides insights into the gap between what information stakeholders expect, and what Australian corporations disclose. This paper focuses on annual reports and sustainability reports with specific reference to the disclosure of climate change-related corporate governance practices. The findings culminate in the refinement of a best practice index for the disclosure of climate change-related corporate governance practises. Interview results indicate that the low levels of disclosures made by Australian companies may be due to a number of factors. A lack of proactive stakeholder engagement and an apparent preoccupation with financial performance and advancing shareholders interest, coupled with a failure by managers to accept accountability, seems to go a long way to explaining low levels of disclosure.