Garry D Carnegie
Dados Biográficos
| ID | 1201115 |
|---|---|
| NOME | Garry D Carnegie |
| PRENOMES | Garry D |
| SOBRENOME | Carnegie |
| ASSINATURA | CARNEGIE G D |
| AFILIAÇÕES | Deakin University |
| ORCID | 0000-0002-6871-9869 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 13 |
| TOTAL DE CITAÇÕES | 15 |
| TOTAL COMO AUTOR | 13 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 1995 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2023 |
| ÍNDICE H | 2 |
Accounting through the Eyes of a Witness, 1973–2022
It is a great pleasure and privilege to offer this reflection piece for publication in the Accounting Historians Journal on the 50th anniversary of The Academy of Accounting Historians (hereafter, “the Academy”), formed in 1973 under the leadership of Gary John Previts, who became the Academy’s first president. The Academy was incorporated as a not-for-profit organization in the U.S. State of Alabama and was registered on December 28, 1973 (see, …
Whither monetary values of public cultural, heritage and scientific collections for financial reporting purposes
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 institutions are non-financial resources, expressly in the specific organisational and social contexts in which they are held, for preservation, conversation and protection into perpetuity. These collections are, therefore, not “assets” or “heritage assets…
“The Past, Present, and Future of Accounting History”
This response to the recent contribution by Matthews (2019) entitled “The Past, Present, and Future of Accounting History” specifically deals with the issues associated with concentrating on counting publication numbers in examining the state of a scholarly research field at the start of the 2020s. It outlines several pitfalls with the narrowly focused publications count analysis, in selected English language journals only, as provided by Matthew…
Accounting as a Technology of Government in the Portuguese Empire
This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact ‘practical action’ [Snook, S. A. (2000) Friendly Fire: The Accidental Shootdown of U.S. Black Hawks over Northern Iraq (Princeton, NJ: Princeton University Press)] at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting rules under Portuguese imperialism i…
Understanding the ABC of University Governance
University governance is complex and contested. In view of the seemingly unceasing rise of commercial values within public universities, this contribution argues the case for a holistic, mission‐related integrated governance approach for the Australian public university sector. The ‘ABC of University Governance’, as proposed for broad‐scope governance within the sector, involves an integrated emphasis on the three key components of governance: ac…
The Development of Accounting Regulation, Education, and Literature in Australia, 1788–2005
Accounting involves the recording of events, the preparation and reporting of results and is a key medium in discharging accountability. It pervades organisations and institutions in every country and is a key element of the business fabric and economic development of any nation. This study examines the development of accounting regulation, education, and literature in Australia across five key phases of European settlement from 1788 to 2005 and …
Price Setting for Local Government Service Delivery
Local governments in Australia are constantly seeking to raise additional revenue to fund higher service demands. One key revenue source is service fees and charges, including fines. Premised on the notion of user pays, service fees and charges represent a significant proportion of total revenue for many local governments, especially in New South Wales, Queensland and Tasmania. This exploratory essay addresses a number of key issues related to th…
Promoting Accountability in Municipalities
Local government financial reporting reforms in Australia in the late 1980s and early 1990s were promoted on the basis of usefulness for decision making and for enhanced accountability purposes. Persistent criticisms of these reforms continue to be made, including those made by councillors and other ratepayers who often appear to find such information to be too narrow, too complex and often bewildering. A case is made for rethinking the present m…
How Well Does Accrual Accounting Fit the Public Sector
In this ‘controversy’ we challenge the unqualified application of full accrual accounting within the Australian public sector. In particular, attention is directed to the recognition and valuation for financial reporting purposes of public sector resources that are of a non‐financial nature, such as library and museum collections. Our main contention is that attempting to recognise such resources at monetary values within the financial reports of…
Accounting History in Australia
Research in accounting history has expanded significantly in recent years. This paper reviews the recent development of accounting history in Australia through an examination of the relevant literature while recognizing the wider influence of Australian scholars in the international community of accounting historians. The survey is confined to works on Australian accounting history published in the period of 25 years between 1975 and 1999. These …
Is archaeological valuation an accounting matter
How can a value be put on the past? This article promotes discussion of how archaeologists and museum curators are being forced into providing valuations for their 'resource' and collections, and conforming to accounting practices
Enabling accountability in museums
T he F inancial V alue O f C ultural , H eritage A nd S cientific C ollections
That museum and like collections have cultural, heritage, scientific and educational values is widely appreciated. However, accounting standard setters in Australia and New Zealand have recently advocated that public arts institutions bring their collections to account as assets for financial reporting purposes. There are no similar requirements in the US, European Union (including the UK) and Canada; nor has the International Accounting Standard…
Understanding the ABC of University Governance
University governance is complex and contested. In view of the seemingly unceasing rise of commercial values within public universities, this contribution argues the case for a holistic, mission‐related integrated governance approach for the Australian public university sector. The ‘ABC of University Governance’, as proposed for broad‐scope governance within the sector, involves an integrated emphasis on the three key components of governance: ac…
Is archaeological valuation an accounting matter
How can a value be put on the past? This article promotes discussion of how archaeologists and museum curators are being forced into providing valuations for their 'resource' and collections, and conforming to accounting practices
Price Setting for Local Government Service Delivery
Local governments in Australia are constantly seeking to raise additional revenue to fund higher service demands. One key revenue source is service fees and charges, including fines. Premised on the notion of user pays, service fees and charges represent a significant proportion of total revenue for many local governments, especially in New South Wales, Queensland and Tasmania. This exploratory essay addresses a number of key issues related to th…
Promoting Accountability in Municipalities
Local government financial reporting reforms in Australia in the late 1980s and early 1990s were promoted on the basis of usefulness for decision making and for enhanced accountability purposes. Persistent criticisms of these reforms continue to be made, including those made by councillors and other ratepayers who often appear to find such information to be too narrow, too complex and often bewildering. A case is made for rethinking the present m…
How Well Does Accrual Accounting Fit the Public Sector
In this ‘controversy’ we challenge the unqualified application of full accrual accounting within the Australian public sector. In particular, attention is directed to the recognition and valuation for financial reporting purposes of public sector resources that are of a non‐financial nature, such as library and museum collections. Our main contention is that attempting to recognise such resources at monetary values within the financial reports of…
Enabling accountability in museums
T he F inancial V alue O f C ultural , H eritage A nd S cientific C ollections
That museum and like collections have cultural, heritage, scientific and educational values is widely appreciated. However, accounting standard setters in Australia and New Zealand have recently advocated that public arts institutions bring their collections to account as assets for financial reporting purposes. There are no similar requirements in the US, European Union (including the UK) and Canada; nor has the International Accounting Standard…
Enabling accountability in museums
Is archaeological valuation an accounting matter
How can a value be put on the past? This article promotes discussion of how archaeologists and museum curators are being forced into providing valuations for their 'resource' and collections, and conforming to accounting practices
Accounting History in Australia
Research in accounting history has expanded significantly in recent years. This paper reviews the recent development of accounting history in Australia through an examination of the relevant literature while recognizing the wider influence of Australian scholars in the international community of accounting historians. The survey is confined to works on Australian accounting history published in the period of 25 years between 1975 and 1999. These …
How Well Does Accrual Accounting Fit the Public Sector
In this ‘controversy’ we challenge the unqualified application of full accrual accounting within the Australian public sector. In particular, attention is directed to the recognition and valuation for financial reporting purposes of public sector resources that are of a non‐financial nature, such as library and museum collections. Our main contention is that attempting to recognise such resources at monetary values within the financial reports of…
Promoting Accountability in Municipalities
Local government financial reporting reforms in Australia in the late 1980s and early 1990s were promoted on the basis of usefulness for decision making and for enhanced accountability purposes. Persistent criticisms of these reforms continue to be made, including those made by councillors and other ratepayers who often appear to find such information to be too narrow, too complex and often bewildering. A case is made for rethinking the present m…
Price Setting for Local Government Service Delivery
Local governments in Australia are constantly seeking to raise additional revenue to fund higher service demands. One key revenue source is service fees and charges, including fines. Premised on the notion of user pays, service fees and charges represent a significant proportion of total revenue for many local governments, especially in New South Wales, Queensland and Tasmania. This exploratory essay addresses a number of key issues related to th…
The Development of Accounting Regulation, Education, and Literature in Australia, 1788–2005
Accounting involves the recording of events, the preparation and reporting of results and is a key medium in discharging accountability. It pervades organisations and institutions in every country and is a key element of the business fabric and economic development of any nation. This study examines the development of accounting regulation, education, and literature in Australia across five key phases of European settlement from 1788 to 2005 and …
Understanding the ABC of University Governance
University governance is complex and contested. In view of the seemingly unceasing rise of commercial values within public universities, this contribution argues the case for a holistic, mission‐related integrated governance approach for the Australian public university sector. The ‘ABC of University Governance’, as proposed for broad‐scope governance within the sector, involves an integrated emphasis on the three key components of governance: ac…
Accounting as a Technology of Government in the Portuguese Empire
This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact ‘practical action’ [Snook, S. A. (2000) Friendly Fire: The Accidental Shootdown of U.S. Black Hawks over Northern Iraq (Princeton, NJ: Princeton University Press)] at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting rules under Portuguese imperialism i…
“The Past, Present, and Future of Accounting History”
This response to the recent contribution by Matthews (2019) entitled “The Past, Present, and Future of Accounting History” specifically deals with the issues associated with concentrating on counting publication numbers in examining the state of a scholarly research field at the start of the 2020s. It outlines several pitfalls with the narrowly focused publications count analysis, in selected English language journals only, as provided by Matthew…
Accounting through the Eyes of a Witness, 1973–2022
It is a great pleasure and privilege to offer this reflection piece for publication in the Accounting Historians Journal on the 50th anniversary of The Academy of Accounting Historians (hereafter, “the Academy”), formed in 1973 under the leadership of Gary John Previts, who became the Academy’s first president. The Academy was incorporated as a not-for-profit organization in the U.S. State of Alabama and was registered on December 28, 1973 (see, …
Whither monetary values of public cultural, heritage and scientific collections for financial reporting purposes
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 institutions are non-financial resources, expressly in the specific organisational and social contexts in which they are held, for preservation, conversation and protection into perpetuity. These collections are, therefore, not “assets” or “heritage assets…
Business (10 obras) · Accounting (9 obras) · Political science (8 obras) · Accounting and Organizational Management (7 obras) · Economics (6 obras) · Law (6 obras) · Accounting (5 obras) · Auditing, Earnings Management, Governance (5 obras) · Computer Science (5 obras) · Public relations (5 obras)