Sharron O'Neill

Lost in translation: Institutionalised logic and the problematisation of accounting for injury

Purpose - – The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for organising subsets of a set of accounting data may lead to different conclusions about (the same) reality. Design/methodology/approach - – The empirical analysis focuses on the procedures by which organisations translate work-related injury outcomes to accounting numbers. First, existing procedures are problematised within their institutional context. This highlights complementary elements of translation and neo-institutional theory that together explain how institutional factors might operate to constrain the problematising process. An empirical analysis of workers’ compensation data covering a ten year period is then conducted to calculate and contrast performance using two competing logics of accounting for injury. Findings - – The findings demonstrate that different representations of reality may result not only from accounting choices as to “what” is measured, but also from accounting choices as to “how subsets of measured data are organised”. Specifically, different ways of organising injury data into subsets led to different representations of the reality of overall injury performance. The evidence further suggests taken-for-granted assumptions and institutionalised practices may prevent adequate problematisation of the underpinning logic that guides the procedures for organising translations of work-related injury and illness to accounting numbers. Practical implications - – The results suggest the existing logic of accounting for injury fails to recognise the financial or non-financial complexity of non-fatal injury outcomes. “Lost time injury” measures are revealed as neither valid nor reliable measures of injury (or safety) and therefore inappropriate for informing the occupational health and safety (OHS) decisions of managers, boards and external stakeholders. These findings reveal an urgent need for change in injury accounting practice and, in turn, raise serious concerns about the increasingly institutionalised global template for external disclosure of OHS performance information. Originality/value - – This paper takes a novel look at the construction of social performance measures and suggests further attention to the construction of accounting subsets is warranted. In demonstrating serious problems in accounting logic that underpin existing, and deeply institutionalised, measurement and reporting practices, the findings reinforce the need to routinely re-problematise accounting practices. Failure to critically review those accounting translations that underpin decision-making may prove a fatal mistake.

NSW Workers’ Compensation Reform: A Parody of Evidence-based Policy Making

The characteristics and evolution of evidence-based policy making in Australia and other mature democracies have been mapped extensively in this journal. This article advances research on the use of evidence in policy making, examining changes in the New South Wales workers’ compensation system from 2012 to 2014. This analysis of two phases of policy change, legislative implementation and statutory review, highlights the limitations of building integrated, coherent evidence-based policy in a contentious policy area. The article finds that the collection of wide and detailed evidence will not satisfy requirements of evidence-based policy without political will, transparency, and accountability.

Winning ARC grants: comparing accounting with other commerce-related disciplines

Purpose - The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government-sponsored Australian Research Council (ARC) research funding in the post-Enron period than researchers in other commerce-related disciplines. Design/methodology/approach - The study measures disciplinary research activity using successful Australian Research Council Linkage and Discovery grants for the period 2000 to 2008. The study identifies the number of grants received, the total dollar amount funded, the number of participating institutions, individual researchers and (where applicable) partnering organisations. Using these criteria, the study compares the success of accounting with that of banking and finance, economics and business and management. Findings - The study highlights accountings failure to attain comparable levels of research funding relative to other commerce-related disciplines (both in terms of grants and dollars), even given the public profile of accounting events post-Enron. The study reveals a significantly higher “elite institution effect” exists in accounting and lower levels of academic and commercial partnerships when compared to other disciplines. The study examines potential reasons for the lack of ARC funding won by accounting researchers. Practical implications - The persistently low level of representation of accounting researchers among ARC grant winners during this period appears counterintuitive to the traditional “professional model” that links university-based disciplinary members with practitioners. Why accounting, as a high-profile profession diverges from this model should be of concern to researchers, universities and the accounting profession. Originality/value - The studys use of comparative ARC data extends and contextualises earlier studies that have sought to examine the state of accounting research in Australia.

Success in winning Australian Research Council grants as a measure of comparative professionalised disciplinary research activity

Purpose – The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers from the medical, engineering and law professions, during a period of heightened questioning of accounting methods, bounded by the end of the dot.com boom in 2001 and the global financial crisis in 2008. Protection and expansion of a professions core knowledge through effective research is regarded as a hallmark of ongoing professional recognition and success in winning ARC grants is one indicator of the strength of this research. Reasons for the absolute and relative performance of accounting researchers in winning ARC grants are explored.Design/methodology/approach – ARC statistics for the 2000‐2008 period were analysed, along with additional data from the relevant professional associations and the Commonwealth Department of Education, Employment and Workplace Relations.Findings – The results indicate that Australian ...

The road to profit

Purpose - This paper aims to reflect on the boundaries of corporate responsibility in the outsourcing relationships between chain stores, transport companies and owner-driver truck operators. Design/methodology/approach - Fictional prose. Findings - Finds that questions about corporate social responsibility and accountability for driver safety remain unanswered by the 2005 New South Wales Parliaments Stay-safe Committees Research limitations/implications - Encourages further research into the social effects of transport industry accounting practices particularly in terms of exploring links between performance measurement and road safety. Originality/value - A creative reflection on performance measurement and corporate accountability.