6th Australasian Conference on Social and Environmental Accounting Research


Provisional Conference Programme

Sunday, 7 December 2008
16:00 - 16:30 Registration Hawke Building, Bradley Forum
Coffee, Tea and Juice UniSA
16:30 - 17:00 Welcome to the Conference and to UniSA Vice Chancellor, Professor Peter Hoj
17:00 - 18:00

Plenary 1
Professor Stefan Schaltegger
Sustainability and accounting: the question for management

  • What is the business case for sustainability?
  • What are the main drivers of the business case for sustainability?
  • What kind of information is needed and how can accounting support management?
 Bradley Forum
18.00 - 18.30 Make way to the Gala Dinner
18:30 - 23:00

Gala Dinner

  • Paul Thambar from CIMA presenting
  • Business Dress
 Hyatt Hotel, North Terrace
Monday, 8 December 2008
8:30 - 16:30 Registration Kerry Packer Civic Gallery H3-14, Hawke Building
9:00 - 10:00

Plenary 2
Professor Carol Tilt
Social Learning, social networks and the SEA community
Carol's paper will address:

  • The Social and Environmental Accounting (SEA) Community has been described as a group of scholars with a commitment to improving accountability and democracy, with a particular view about how accounting can contribute to those goals.
  • Knowledge and social learning help society to respond to social change, and social networks play an important role in assessing, predicting, responding to, and adapting to global social and environmental change.
  • Whether our community of scholars contributes to social learning through working as a social network is a question explored in this paper, with a particular focus on emerging scholars within the community
 Allan Scott Auditorium, H2-16
10:00 - 10:30 Morning Tea Kerry Packer Civic Gallery, H3-14
10:30 - 12:30 Parallel Sessions  H6-9,10 and 11
Session 1 Session 2 Session 3
Stream EMA Stream EMA Stream REPORTING
Theme Climate change Theme   Theme  
Chair STEFAN SCHALTEGGER Chair JEAN RAAR Chair CAROL TILT
Support Amanda Support Chris Support Paul S
Room H6-12 Room H6-11 Room H6-09
Paper 1 #597 Thorne, Climate Change and management accounting Paper 1 #507 McGrath & Mathews, Developing an analytical tool for classifying the social and environmental accounting research literature Paper 1 #561 Leong & Hazelton, Complementing TBL reports with central database disclosure regimes
Paper 2 #538 Zhang, Moerman & Kaidonis, Accounting for emission rights: an environmental approach Paper 2 #574 Ferreira, The relationship between environmental management accounting and innovation: an exploratory analysis Paper 2 #575 Mangion, Exploring the relationship between the professional accountancy bodies and sustainability accounting using automated content analysis
Paper 3 #554 Cortese, Corporate strategy and the climate disclosures standards board Paper 3 #589 Rowe, Waltzing in partnership with business industry: education for sustainability Paper 3 #593 Frost & Lu Zhou, Sustainability reporting in an Australian multinational corporation
Paper 4 #596 Ball, Mason & Milne, Management and accounting for the climate crisis: the New Zealand carbon neutral public sector programme Paper 4 #598 Chen, J., A conceptual exploration of environmental management accounting (EMA) in China Paper 4 #588 Farneti & Siboni, Sustainability reporting in Italian local governments: what they do not report
12:30 - 13:30 Lunch Kerry Packer Civic Gallery, H3-14
13:30 - 14:30

Plenary 3
Professor Katsuhiko Kokubu
Material flow cost accounting: Japanese perspectives and international standardization
Katsuhiko's paper will address:

  • Development of material flow cost accounting (MFCA) in Japan
  • International standardization of MFCA in ISO
  • Future development of MFCA
 Allan Scott Auditorium, H2-16
14:30 - 15:00 Afternoon Tea Kerry Packer Civic Gallery, H3-14
15:00 - 17:00 Parallel Sessions  H6-9, 10 and 11
Session 4 Session 5 Session 6 Session 7
Stream EMA Stream EMA Stream REPORTING Stream CSR
Theme Public sector Theme Conceptual/Technical Theme   Theme  
Chair KATSUHIKO KOKUBU Chair HELEN THORNE Chair GEOFF FROST Chair MARKUS MILNE
Support Jenny Support Chris Support Paul S Support Amanda
Room H6-12 Room H6-10 Room H6-09 Room H6-11
Paper 1 #541 Van Rossum & Kober, How green is my public sector? The implementation of sustainable business practices in a government department Paper 1 #555 Raar, Capital investments and environmental issues Paper 1 #528 Chen, A., & Macve, Profit, the environment and the Equator Principles Paper 1 #508 Mathews & Martin, Mega-accounting and reporting: A proposal for further development
Paper 2 #534 Bowrey, Australian commonwealth public sector environmental reporting in a new public managerialism environment Paper 2 #564 Minato, New decision method for environmental capital investment Paper 2 #545 Gunawan, Djajadikerta & Smith, An examination of corporate social disclosures in the annuals reports of Indonesian-listed companies Paper 2 #580 Thirumanichan, Stakeholders' perceptions and expectations of corporate social responsibility reporting in Malaysia
Paper 3 #595 Sutherland, Lord & Ball, EMA in a university Paper 3 #599 Ireland & Rola-Rubzen, Transitioning towards sustainable freight logistics in desert Australia: a framework for analysing options that meet economic, environmental and social demands Paper 3 #556 Darus, Arshad & Othman, Influence of institutional pressure and ownership structure on corporate social responsibility disclosure Paper 3 #530 Hui & Bowrey, Corporate social responsibility reporting of two note-issuing banks in Hong Kong
Paper 4 #583 Qian, Burritt & Monroe, Environmental management accounting in local government: a case of waste management Paper 4 #590 Lee, The emerging roles of management for corporate sustainability: the realm of sustainable supply chain managamenet and the implications for sustainability accounting Paper 4 #680 Shum, Chen & Burritt, The political economy of sustainability reporting and assurance Paper 4 #558 Murthy & Guthrie, Sustainable workplace flexibility accounting and reporting in a large Australian financial institution
17:30 - 18:00 Make way to venue for cocktails
18:00 - 19:00

Wine Tasting

 Samstag Museum
19:00 + Conferees at leisure for dinner
Tuesday, 9 December 2008
8:30 - 10:30 Registration Kerry Packer Civic Gallery, H3-14
9:00 - 10:30 Parallel Sessions  H6-9, 10, and 11
Session 8 Session 9 Session 10
Stream EMA Stream REPORTING Stream CSR
Theme   Theme   Theme  
Chair ROGER BURRITT Chair AMANDA CARTER Chair JAMES GUTHRIE
Support Wei Support Amanda Support Paul S
Room H6-11 Room H6-09 Room H6-12
Paper 1 #577 Powell, Organisational Change in a conservation organisation Paper 1 #559 Azim, Corporate social reporting practices: evidence from listed companies in Bangladesh Paper 1 # 584 Orij, Corporate social disclosures in the context of national cultures and stakeholders: a worldwide empirical study
Paper 2 #567 Jollands & Akroyd, Will history repeat? The case for MCS view on sustainability management Paper 2 #532 Pilcher, Taplin & Joseph, Sustainability reporting on local authority websites within an institutional theory framework Paper 2 #586 Lehman & Fiedler, Accountability, obligations and social responsibility: a case study of retirement villages
Paper 3 #553 Sandhu, Smallman, Ozanne & Cullen, Environmental responsiveness and cost savings: effect or driver? Paper 3 #570 Lodhia, The World wide Web and sustainability communication in the Australian minerals industry: an application of media richness framework Paper 3 #594 Shauki, Djakman & Shum, CSR and poverty alleviation in Indonesian companies: corporate strategy in the second wave of CSR
10:30 - 11:00 Morning Tea Kerry Packer Civic Gallery, H3-14
11:00 - 12:30 Parallel Sessions  H6-9, 10 and 11
Session 11 Session 12 Session 13
Stream EMA Stream REPORTING Stream GENERAL THEORY
Theme Water accounting Theme Public sector Theme  
Chair JOHN PISANIELLO Chair AMANDA BALL Chair LEE PARKER
Support Chris  Support Paul S Support Amanda
Room H6-12 Room H6-11 Room H6-09
Paper 1 #578 Tello & Hazelton, Implementation of standardised water accounting in Australia Paper 1 #592 Thoradeniya, Saka, Omori & Burritt, Drivers of sustainability accounting in the public sector Paper 1 #581 Baker, Re-conceiving managerial capture
Paper 2 #557 Egan, Water management and accounting in a large Sydney-based educational institution Paper 2 #591 Rika, Environmental reporting and auditing in Fiji: emerging trends in the public sector Paper 2 #582 Lehman, Accounting's great retreat: decline of the public sphere and critical accounting activism
Paper 3 #585 Hazelton, A thirst for knowledge? The desirability and feasibility of embedded water labelling in Australia Paper 3 #533 Prescott, Commons and anti-commons: Tongan business experiences in New Zealand Paper 3 #572 Lodhia, Theorising the use of the World Wide Web for sustainability communication: an extension to stakeholder and legitimacy considerations
12:30 - 13:30 Lunch Kerry Packer Civic Gallery, H3-14
13:30 - 14:30

Plenary 4
Professor Lee Parker
The business case for CSR: Contemporary interpretations and historical precedents

  • Contemporary definitions and articluations of the business case rationale for corporate social responsibility
  • Approaches to corporate social responsibility adopted by its leading British industrial exponents in the 17th and 18th centuries
  • The historical philosophies and rationales underpinning these early British pioneers in corporate social responsibility
  • Relationships between historical and contemporary rationales for corporate social responsibility
 Allan Scott Auditorium, H2-16
14:30 - 15:00 Closure Allan Scott Auditorium, H2-16
15:00 Conclusion