181,222 research outputs found
Letter from James Guthrie to R. McClelland, 1853
No full textGuthrie requests proper evidence for money to be paid out on Beale's California charges
Guthrie, R E, 406649
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/389487Surname: GUTHRIE. Given Name(s) or Initials: R E. Military Service Number or Last Known Location: 406649. Missing, Wounded and Prisoner of War Enquiry Card Index Number: 40629.213314
Item: [2016.0049.21780] "Guthrie, R E, 406649
Accounting Education at a Crossroad in 2010
No full textTo ensure the quality of accounting graduates is maintained, the Institute regards ongoing collaboration with industry and the academic community a key priority.
With this in mind, the Institute has teamed up with the Centre for Accounting, Governance and Sustainability at the University of South Australia, to produce Accounting Education at a Crossroad in 2010. This is the first in a series of academic thought leadership publications, dedicated to addressing the key challenges facing the profession. These challenges include:
Staff shortages combined with the pressures of an ageing academic population
The changing skill-sets of accounting and the misalignment with employer expectations
Commonwealth funding per student place
The large classes in university business faculties now leading to undesirable, sub-optimal teaching and learning outcomes
The impact of alternative pathways to professional programs via private providers and vocational studies.
The publication is based on key findings from the Accounting Education Forum held in Adelaide on 4 February 2010.This forum investigated the contemporary challenges relating to accounting education, academia and the accountancy profession in Australia. Participants were from 19 Australian universities; the Institute and CPA Australia; the Accounting and Finance Association of Australia and New Zealand, and the Australian Learning and Teaching Council.
‘The research shows, building an alliance between the academics, industry and the profession is critical,’ said co-editor of the book, Professor James Guthrie, the Institute’s Head of Academic Relations.
‘Collaboration holds the key to influencing government policy and developing well-rounded quality accounting graduates,’ he said.
The book was successfully launched by James Guthrie and Elaine Evans, from Macquarie University, at the 2010 AFAANZ conference held in Christchurch, New Zealand from 4 – 6 July
Portrait of R. S. Guthrie [picture] /
No full textTitle from signature on mount.; Condition: Good.; Inscriptions: "R. S. Guthrie" --Signed in ink lower left. "Hammer, Adelaide" --Printed lower right corner. "Guthrie, S.A." --In pencil on reverse
The Relationship between Academic Accounting Research and Professional Practice
No full textAccounting research is often conceived as applied research in that the focus of study is made up of
technologies and technical practices used by accounting practitioners in social and organisational
settings. This stands in marked contrast to the physical sciences where the focus of study is mainly
physical matter. At the international level, research is generally a requirement for accounting academic
career progression, and an important contributor to the development of knowledge and scholarship
(Wright and Chalmers, 2010).
The impact of research in some disciplines is easy for the lay person to comprehend, such as in
medicine, where advances in medical procedures and development of new drugs result in benefits to
society. For accounting, this impact is not so easy to discern (Tilt, 2010). For instance, in the field of
accounting there have been claims that research has become too far removed from the interests of
the profession and practitioners. Researchers in turn point to the shortcomings of current professional
practices. Indeed, some in the accounting research community go so far as to consider that many
practical issues of concern to professional accountants do not warrant the attention of researchers
(Singleton-Green, 2010)
Revista de revistas
No full textProblemas del médico. Por Douglas Guthrie, M. D. F. R. C. S. Ed.Terapia del habla. Los órganos de la voz y la palabra. Respiración. Vocalización. Resonancia y articulación
Revista de revistas
No full textProblemas del médico. Por Douglas Guthrie, M. D. F. R. C. S. Ed.Terapia del habla. Los órganos de la voz y la palabra. Respiración. Vocalización. Resonancia y articulación
Intellecutal Capital Reporting: Investigations into Australia and Hong Kong
No full textAround the world many organisations claim to be investigating the
potential for reporting information on intellectual capital (IC) beyond
that required to meet conventional financial accounting standards.
Collectively, their efforts have precipitated the re-emergence of a longstanding
debate about whether or not to report values for internally
generated, as opposed to purchased, intangible assets in financial
statements, and have framed that debate in new ways.
Although the focus of this study is on the firm level, there is also
evidence to support the assertion that intellectual capital is instrumental
in driving national economic performance. This is probably because
many nations have transformed their economy from an industrial base
to a knowledge economy. In line with a shift in the type of businesses
populating most developed economies, from capital intensive to
knowledge intensive, and moves to challenge the existing financial model,
by making intangibles part of the dialogue , it is expected that companies
in Asia will make greater efforts to report on their intellectual capital in
much the same way as some companies in Europe have been doing.
The fact that traditional financial reporting practice does not
include non-financial performance adversely impacts knowledge-based
organisations. Those that are looking to raise capital in the debt and/or
equity markets are particularly affected. ‘New’ intangibles and their
value, such as staff competencies, customer relationships and computer
and administrative systems, receive little recognition in traditional
financial reporting models. Even traditional intangibles, like brand
equity, patents and goodwill, are reported in the financial statements
only when they meet stringent recognition criteria. They are otherwise
omitted from the financial statements.
The invisibility of intellectual capital has led to calls from regulators
and practitioners, as well as academics, for intellectual capital information
to be disclosed in company annual reports via management commentary
or in separate intellectual capital reports. This realisation is underscored
by observers, who argue that organisations need to go beyond disclosing
just financial performance metrics and also report non-financial
indicators, so that a more balanced approach to performance can be
found.
This study investigates the voluntary disclosure of companies
located in both Australia and Hong Kong, and their intellectual capital
attributes. The study uses content analysis to analyse annual reports in
order to determine intellectual capital disclosure levels. An earlier review
by Guthrie and Petty (2000) revealed that annual reports were a key
communication tool to legitimise corporate activity. However, when
performing content analysis, the impact of size is commonly assessed
and this size effect on voluntary disclosure practices is also examined in
line with the exploratory mission of this study.
In addition, this research monograph extends the literature on crossborder
comparisons of intellectual capital reporting (ICR) practices and
identifies the differences in the types of reporting and the variation in
reporting frequency of companies voluntarily reporting.
The types of IC reporting investigated are: external capital; internal
capital; and human capital. The results indicate that, on average,
Australian companies disclose a greater amount of IC information
than Hong Kong companies. However, in both countries, nearly every
instance of ICR is expressed in discursive rather than numerical terms.
An examination of the content of the disclosure reveals a relevant
change in the pattern of disclosure. The results of a previous Australian
study (Guthrie and Petty, 2000) and Hong Kong study (Petty, 2003)
showed that the information disclosed was evenly distributed across the
intellectual capital categories. In this study, in Australia, the internal and
external capital categories now account for the majority (90%) of the IC
reported. The human capital category is, by comparison, significantly
less reported (10%) and the external capital category accounts for almost
half of the observed reporting practices (49%). Interestingly, Hong
Kong companies are disclosing, in percentage terms, more information
on human capital than Australian, and even European, companies.
In conclusion, this study examines the voluntary reporting of IC
using Hong Kong and Australian data. It reveals that levels of intellectual
capital disclosure are relatively low. Further, the results indicate that,
where there is disclosure, it is mainly expressed qualitatively rather than
quantitatively. Finally, the level of disclosure is positively related to
company size, a finding that is consistent with the previous literature
on voluntary reporting.
The research monograph also considers the implications for policy
setters. It is recognised that there is value in the disclosure of intellectual
capital information and that practice is leading policy in this field. The
current policy vacuum in Intellectual Capital Reporting has resulted in
a lack of standardisation of reporting. However, any future guidelines
will need to be flexible to accommodate the dissimilarities in organisation
type and reporting.
Developments in intellectual capital reporting are currently being
led by practice rather than policy. Questions arise as to how ICR
policy can be developed. The profession should be actually involved in
this development, establishing a shareholder taskforce. This taskforce
should: facilitate the participation of stakeholders; help finance research
on the management and disclosure of intangibles; and encourage the
development of voluntary guidelines and reporting systems.
Further research is required to establish a consensus between
business and researchers, about the need to report, what to report and
how to report it. To support this, research should be undertaken to
identify what is driving the voluntary disclosure of intellectual capital
reporting and to obtain evidence of best-practice models of Intellectual
Capital Reports
Australian Public Sector Reform
No full textThis article presents an investigation into the Australian public education sector and focuses on the management of research and doctoral education in an increasingly corporatized climate. It is argued that diversity in knowledge creation and production is central to the successful Knowledge Economy. Diversity in doctoral education encompasses: diversity of student; diversity of research approach and type; and diversity of discipline and institution. Government has a key role in maintaining diversity against the background of an increasing tendency in public sector policy towards corporatization and outcomes-based funding. Four key areas of concern are identified: funding allocation for research and doctoral places; resource allocation and competition; selectivity and concentration; and relevance. It is argued that, taken together, these four policy directions could significantly impact the nature of Australian doctoral research and, in many instances, diminish diversity
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