Published 22 December 2005

Accounting

This research programme focuses on accounting in the broadest sense. It brings together researchers who are committed to publishing in international refereed journals of reputable standing, and thus contribute to international academic debates. In addition, research themes are not only addressed for their theoretical, but also for their societal importance, thus helping to provide guidelines for accounting and management practice and policymaking where possible and appropriate. As a whole the research programme is distinctly multidisciplinary in nature, adopting theoretical perspectives from different disciplines, and using various research methodologies and methods.

A number of researchers focus on examining issues of accounting and accountability in a number of different organizational contexts. Researchers here embrace interdisciplinary perspectives and qualitative methodologies and methods. These researchers are actively engaged in research examining the ethical and sociological aspects of financial markets; corporate and non-governmental organization (NGO) accounting and accountability; social and ethical accounting and reporting; sustainability reporting assurance practice; theoretical, legal and practical factors affecting claims that some investment portfolios are constructed using social considerations; decision-making processes of mutual fund investors; corporate stakeholder engagement; and professional accounting disciplinary procedures.

Researchers in the area of management accounting are examining customer profitability analysis (using cost price information to value customer relationships, and evaluate the return on marketing decisions); the role of the management accountant and the design of the management accounting function in organizations; the design of incentive and rewards systems; the role of social incentives, fairness considerations and ethics in performance measurement and performance evaluation and the role of personality characteristics and cognitive biases in economic decision-making processes.

A number of researchers also focus on empirically assessing the impact of financial accounting on financial decision making and the impact of financial decisions on financial accounting. These researchers seek to combine the financial accounting and finance disciplines in order to research issues surrounding market efficiency, fundamental analysis and valuation, issues of accounting choice, financial management and governance. Recent popular research subjects include insider trading; pricing and governance issues related to IPOs; returns, earnings and market efficiency; accounting valuation models such as the residual income model; event studies and long horizon association studies following accounting events; and accounting data and financial analysts and qualitative management forecasts.

Source: ABS
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