This paper presents a synthesis of academic research focused on First Nations peoples,
contrasting First Nations versus non‐Indigenous understandings of accounting and …

Abstract The International Public Sector Accounting Standards Board of the International
Federation of Accountants issued exposure draft ED78 Property Plant and Equipment in …

Purpose This article centres on the pertinence of redefining accounting for tomorrow,
particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) …

What is accounting today? Are conventional definitions of accounting adequate for the early
2020s? What definition do you teach? Accounting is positioned in this study as not a mere …

Coping with accountability challenges is an essential part of how actors in hybrid
organisations make sense of their responsibility to distinctive groups of stakeholders …

Purpose This paper aims to contribute to the debate over the desirability of introducing an
accrual-based accounting system in the public sector by examining whether accrual-based …

Purpose Using the most available literature, this viewpoint takes and supports the argument
that public cultural, heritage and scientific collections of not-for-profit cultural heritage or arts …

Purpose The Australian higher education sector faces severe risks from the consequences
of COVID-19. This paper aims to explore these risks, their immediate impacts and the likely …

Accounting scholars have begun to pay increasing attention to commensuration, in other
words the valuation of different objects with a common metric. There are also a few studies …

Do you imagine a future in which public cultural, heritage and scientific collections of not-for-
profit cultural heritage or arts institutions, should accounting standard-setters get their way …