CSEAR 2006 programme

Full Programme and Papers

On this page:

Wednesday, 22 November

8.30-10.00 am Arrival and Registration

10.00-10.30 am Morning Tea

10.30-11.00 am Conference Opening

Welcome – Judy Brown, CSEAR 2006 Conference Presentation – John Purcell, CPA Australia

11.00-12.30 am Plenary Session
Jan Bebbington
University of St. Andrews

12.30-1.30 pm Lunch

1.30-3.00 pm Parallel Sessions – 1

Session 1a Chair: Brenda Porter

'Aethical' Corporations: Is There a Case to Answer Under a 'Social Contract'?
Lin Tozer, Massey University
Fin Hamilton, Open Polytechnic of New Zealand

Extending the Mathews' Matrix to Incorporate Time and National Origin in Categorising the Social Accounting Research Literature
Dianne McGrath, Charles Sturt University
Reg Mathews, Robert Gordon University

Auto-Communication - A Theoretical Perspective to Elaborate Further to Understand External Voluntary Non-Financial Accounting?
Vinni Pietras-Jensen, University of Canterbury

Session 1b Chair: Zahirul Hoque

Silencing the 'Noise' of Corporate Responsibility: James Hardie, Asbestos and Strategic Bankruptcy
Lee Moerman, University of Wollongong
Sandra van der Laan, University of Sydney

Reporting Occupational Health and Safety Performance: Current Disclosure Practices in the Australian Mining Industry
Kevin Clarke, University of New South Wales Sharron O’Neill, University of Sydney

Sustainable Development (Triple Bottom Line) Reporting and Management Behaviour of Australian Public Sector Organizations: An Application of the Theory of Planned Behaviour
Prabanga Thoradeniya, Monash University

Session 1c Chair: Carol Tilt

The Contribution of Reporting to Corporate Social
Responsibility: A Critical Discourse Analysis of Shell's Reports

Colin Higgins, Massey University

The Role of Discourse in Bridging the Text and Context of Corporate Social and Environmental Reporting
Helen Tregidga, University of Otago
Markus Milne, University of Canterbury
Kate Kearins, Auckland University of Technology

The Difficulty of Signification: The Problematic of
Legislative and Judicial Comment on Sustainability
David Carter, Victoria University of Wellington

3.00-3.30 pm Afternoon Tea

3.30-5.00 pm Parallel Sessions – 2

Session 2a Chair: Gary O’Donovan

Empirical Research in Social and Environmental
Accounting – A Meta-Review

Larry O’Connor, La Trobe University

Mega-Accounting and Reporting: A proposal for further development
Reg Mathews, Robert Gordon University

Voluntary Corporate Social Disclosures: Mapping the Territory
Sandra van der Laan, University of Sydney

Session 2b Chair: Margaret Lightbody

NGO Activism via Websites
Carol Tilt, Flinders University
Matthew Tilling, Flinders University
Robyn Davidson, Flinders University

Images of Corporate Citizenship: A Rhetorical Analysis of Social/Environmental Reporting
Colin Higgins, Massey University
Robyn Walker, Massey University
Su Olsson, Massey University

Spheres of Salience in the Characterisation of Stakeholders and Partners in Annual Reports
Kate Kearins, Auckland University of Technology
Glen Oliver, Auckland University of Technology

Session 2c Chair: Geoffrey Frost

Social and Environmental Reporting: The Australian Food and Beverage Industry
James Guthrie, University of Sydney
Suresh Cuganesan, Macquarie Graduate School of Management
Leanne Ward, Coca-Cola Amatil

Accounting Controls in Environmental Management Systems in Australian Organisations
Matthew Egan, University of Sydney

Resource Consents - Do They Have an Impact on Fair Value?
Lindsay Hawkes, Massey University
Lin Tozer, Massey University

6.30-7.30 pm
Drinks at the Carter Observatory, Kelburn
Planetarium Tour of the Observatory

7.30 pm Conference Dinner

Thursday, 23 November

8.30-8.45 am Registration Desk Open

8.45-10.15 am Plenary Session
Carol Adams
La Trobe University

10.15-10.45 am Morning Tea

10.45-12.15 pm Parallel Sessions – 3

Session 3a Chair: James Guthrie

Four Ways to Tame the Corporation: An Exploration of Corporate-Centric, Consumer-Centric, Citizen-Centric and Producer-Centric Approaches to Corporate Sustainability in the Context of Australian Water Resources
James Hazelton, Macquarie University

Criteria to Evaluate the Process of TBL Reporting as an Agent for Change
Michael Mitchell, Charles Sturt University
Allan Curtis, Charles Sturt University
Penny Davidson, Charles Sturt University

Accounting and Critical Consciousness: Emancipatory Possibilities
Pala Molisa , Victoria University of Wellington

Session 3b Chair: Sumit Lodhia

The Consideration of Environmental Matters in
Financial Reports: Some Preliminary Evidence on
Current Audit Practices

Christina Chiang, Auckland University of Technology

Social and Environmental Accounting: Critical Issues for ‘Third Sector’ Organisations in Australia
Marcelle Holdaway, Accounting for Life

Environmentally Sensitive Companies Social Responsibility and Reporting: A Study of Malaysian Companies
Nor Ain a Manaf, Kolej Yayasan UEM, Malaysia
Ruhaya Atan, Universiti Teknologi MARA, Malaysia
Nafsiah Mohamed, Universiti Teknologi MARA, Malaysia

Session 3c Chair: Reg Mathews

The Materiality of Annual Report Environmental
Disclosures to Sell-Side Analysts in Retail Banking
David Campbell, University of Newcastle upon Tyne, UK
Richard Slack, Northumbria University

The Adoption of “ISO14001 National Demonstration Zone” Project in China
Beibei Liu, University of Sydney

12.15-1.00 pm Lunch

1.00-1.30 pm Parallel Sessions – 4

Session 4a Chair: Colin Higgins

Reflecting on Contemporary Accounting: Teaching and Learning Social and Critical Perspectives
Bill Blair, Macquarie University
Gordon Boyce, Macquarie University
Cindy Davids, Macquarie University
Susan Greer, Macquarie University

Session 4b Chair: Christina Chiang

'Balancing' the 'Accounts': An Examination of the Factors Influencing Women Accountants’ Decisions to Leave Fulltime Professional Accounting Employment
Margaret Lightbody, University of Adelaide

Session 4c Chair: Marcelle Holdaway

National Sustainable Development Strategy
Wendy McGuinness, Sustainable Aotearoa New Zealand

1.30-3.00 pm Travel to Otaki

Plenary Session
Whatarangi Winiata
Te Wānanga-o-Raukawa

6.30 pm Dinner

9.30 pm Return to Wellington

Friday, 24 November

8.30-9.00 am Registration Desk Open

9.00-10.30 am Plenary Session
Amanda Ball
University of Canterbury

10.30-11.00 am Morning Tea

11.00-12.00 pm Parallel Sessions – 5

Session 5a Chair: Vinni Pietras-Jensen

Does the Public Sector Attempt to Incorporate Environmental Costs Within their Capital Investment Programmes? A Case Study of Water
David Moore, University of Tasmania

Corporate Governance in Entrepreneurial Sustainable Local Government
Eugene Boyle, Sustainable Development and Strategy, Melbourne

Session 5b Chair: David Campbell

Choice of Reporting Mediums by Australian State GTEs
Geoff Frost, University of Sydney

Session 5c Chair: Kate Kearins

CSR or CPR: Breathing Life into New Zealand
Businesses Through Capturing CSR?

Matt Adams, Victoria University of Wellington

Mōtueka Catchment Futures: A Catchment-Scale Accounting Framework for Tracking Economic,
Environmental and Social Progress Towards
Sustainability (abstract)

(updated paper) Motueka Catchment futures, transdisciplinarity, a local sustainability problématique and the Achilles-heel of Western science
Anthony Cole, Te Wānanga-o-Raukawa

12.00-1.00 pm Farewell and Lunch