This paper develops recommendations for simplified decision-useful SME financial reporting in Aus... more This paper develops recommendations for simplified decision-useful SME financial reporting in Australia - a country that has traditionally allowed a wide range of reporting standards to be used by these entities. Drawing on interviews and comment letters from a number of stakeholders, and data from a survey of users of financial statements of non-publicly accountable unlisted entities, we analyse stakeholder arguments for and against SMEs providing less detailed reports, and identify the line items that might be most useful to users for decision-making.
Http Dx Doi Org 10 1080 09639280701760926, Mar 1, 2008
This paper adds to an historical understanding of the relation between professional practice and ... more This paper adds to an historical understanding of the relation between professional practice and higher education by tracing the Australian Society of Accountant's (ASA) struggle to establish a qualifying examination as part of a new programme of professional accounting education in Australia. In 1970, when the ASA introduced a qualifying examination, which it had developed for candidates commencing their accounting
This paper develops recommendations for simplified decision-useful SME financial reporting in Aus... more This paper develops recommendations for simplified decision-useful SME financial reporting in Australia - a country that has traditionally allowed a wide range of reporting standards to be used by these entities. Drawing on interviews and comment letters from a number of stakeholders, and data from a survey of users of financial statements of non-publicly accountable unlisted entities, we analyse stakeholder arguments for and against SMEs providing less detailed reports, and identify the line items that might be most useful to users for decision-making.
Http Dx Doi Org 10 1080 09639280701760926, Mar 1, 2008
This paper adds to an historical understanding of the relation between professional practice and ... more This paper adds to an historical understanding of the relation between professional practice and higher education by tracing the Australian Society of Accountant's (ASA) struggle to establish a qualifying examination as part of a new programme of professional accounting education in Australia. In 1970, when the ASA introduced a qualifying examination, which it had developed for candidates commencing their accounting
This paper reflects on a Master of Accounting program where the majority of students are either i... more This paper reflects on a Master of Accounting program where the majority of students are either international or domestic students from non-English speaking backgrounds (NESB). The program seeks to prepare graduates for professional accounting practice where a high level of communication skills is equally important as a high level of technical skills. The paper reports on a project which has integrated technical and communications skills within the accounting curriculum through collaboration between accounting lecturers and staff from a university centre specialising in English language teaching and research. The result of the collaboration is an integrated program which addresses students’ expectations in relation to professional communication and lecturers’ and accounting practitioners’ perspectives in relation to the role of communication skills in accounting practice.
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The program seeks to prepare graduates for professional accounting practice where a high level of communication skills is equally important as a high level of technical skills. The
paper reports on a project which has integrated technical and communications skills within the accounting curriculum through collaboration between accounting lecturers and staff from a university centre specialising in English language teaching and research. The result of the collaboration is an integrated program which addresses students’ expectations in relation to professional communication and lecturers’ and accounting practitioners’ perspectives in relation to the role of communication skills in accounting practice.