This thesis explores whether Australian organisations engage in social and environmental reportin... more This thesis explores whether Australian organisations engage in social and environmental reporting (S&ER) for the purposes of discharging social and environmental accountability (S&EAA) to stakeholders. In doing so this study explores whether certain organisational choices result in a difference in the use of multi-modal impression management strategies, and the role external design and reporting consultants play in such organisational choices. Organisations operate in complex social systems, and it is suggested that a single theoretical lens is not appropriate to examine organisational activities and communication. Rather a nexus of theories based upon the social constructionist, impression management, legitimacy theory, and stakeholder theory literature is proposed. A four-stage multi-case field study was undertaken adopting interviews and content analysis. Results emphasise the importance of an S&ER ‘champion’ within the organisation, and that efforts to discharge S&EAA are hampe...
Purpose This paper aims to explore the feasibility of implementing the natural inventory model (N... more Purpose This paper aims to explore the feasibility of implementing the natural inventory model (NIM) developed by Jones (1996, 2003) in biodiverse wildlife corridor plantations, from a non-government organisations’ (NGO) perspective. Design/methodology/approach Undertaking the first cycle of an action research approach, the project involves collaboration with Greening Australia Tasmania (GAT). GAT is endeavouring to establish native wildlife corridors throughout the Tasmanian midlands, using science-based biodiverse plantations. The majority of the areas identified by GAT as essential for the establishment of these wildlife corridors are on privately owned land, primarily used for agricultural purposes. This paper explores whether stewardship of the land “sacrificed” by landowners may be demonstrated via the quantification and communication of improvements in biodiversity using the NIM. Findings Results suggest that the existing NIM is impractical for use by an NGO with limited reso...
Local government, the tier of government closest to the people, provides services and infrastruct... more Local government, the tier of government closest to the people, provides services and infrastructure which impact daily on the well-being of local communities. Despite the Australian state-based regulatory framework, governance dysfunction regularly results in dismissal of councils. This paper seeks to gain an insight into what is understood by corporate governance at the local government level, an area not addressed in previous research. The methodology was a case study of one local municipality in Tasmania using explanatory sequential mixed methods. Findings revealed a narrow compliance-based understanding, with effective accountability strategies not included in that understanding. Diverse information sources, such as previous employment experience and industry-based training, led to embedded beliefs about the meaning of corporate governance which were not necessarily shared by all. This study has implications for state governments seeking to find long-term solutions for dysfunctional councils, and to bring about positive change.
With the need to move accounting students towards deeper learning approaches and understandings, ... more With the need to move accounting students towards deeper learning approaches and understandings, this first cycle of an action research study sought to determine the student's perspective of the flipped learning approach. With this learning approach gaining momentum in recent times, this study focuses on a first-year introductory accounting class in an undergraduate business degree. In making changes to the learning environment, we survey students and find that there are significant differences between the flexible student, that is, students that are already exposed in a limited way to this approach, and the face-to-face student. Results indicate further action research is required if the flipped learning approach is to be considered a serious teaching and learning contender for the first-year student.
Stakeholders expect organisations to assess and manage risk in all areas of business activity inc... more Stakeholders expect organisations to assess and manage risk in all areas of business activity including their social and environmental activities, and corporate reporting on these activities is increasing. Acknowledging that a gap may exist between voluntary reports and internal social and environmental risk management practices, this study explores the association between the use of the GRI guidelines, stakeholder engagement practices, and risk management practices with reference to AS/NZS Risk Management Standard ISO 31000:2009. It moves beyond motivations to explore how voluntary reporting practices may facilitate risk management through the process of stakeholder engagement. Results indicate that the use of the GRI in conjunction with external verification encourages more inclusive stakeholder engagement practices as identified in the AS/NZS Risk Management Standard
This thesis explores whether Australian organisations engage in social and environmental reportin... more This thesis explores whether Australian organisations engage in social and environmental reporting (S&ER) for the purposes of discharging social and environmental accountability (S&EAA) to stakeholders. In doing so this study explores whether certain organisational choices result in a difference in the use of multi-modal impression management strategies, and the role external design and reporting consultants play in such organisational choices. Organisations operate in complex social systems, and it is suggested that a single theoretical lens is not appropriate to examine organisational activities and communication. Rather a nexus of theories based upon the social constructionist, impression management, legitimacy theory, and stakeholder theory literature is proposed. A four-stage multi-case field study was undertaken adopting interviews and content analysis. Results emphasise the importance of an S&ER ‘champion’ within the organisation, and that efforts to discharge S&EAA are hampe...
Purpose This paper aims to explore the feasibility of implementing the natural inventory model (N... more Purpose This paper aims to explore the feasibility of implementing the natural inventory model (NIM) developed by Jones (1996, 2003) in biodiverse wildlife corridor plantations, from a non-government organisations’ (NGO) perspective. Design/methodology/approach Undertaking the first cycle of an action research approach, the project involves collaboration with Greening Australia Tasmania (GAT). GAT is endeavouring to establish native wildlife corridors throughout the Tasmanian midlands, using science-based biodiverse plantations. The majority of the areas identified by GAT as essential for the establishment of these wildlife corridors are on privately owned land, primarily used for agricultural purposes. This paper explores whether stewardship of the land “sacrificed” by landowners may be demonstrated via the quantification and communication of improvements in biodiversity using the NIM. Findings Results suggest that the existing NIM is impractical for use by an NGO with limited reso...
Local government, the tier of government closest to the people, provides services and infrastruct... more Local government, the tier of government closest to the people, provides services and infrastructure which impact daily on the well-being of local communities. Despite the Australian state-based regulatory framework, governance dysfunction regularly results in dismissal of councils. This paper seeks to gain an insight into what is understood by corporate governance at the local government level, an area not addressed in previous research. The methodology was a case study of one local municipality in Tasmania using explanatory sequential mixed methods. Findings revealed a narrow compliance-based understanding, with effective accountability strategies not included in that understanding. Diverse information sources, such as previous employment experience and industry-based training, led to embedded beliefs about the meaning of corporate governance which were not necessarily shared by all. This study has implications for state governments seeking to find long-term solutions for dysfunctional councils, and to bring about positive change.
With the need to move accounting students towards deeper learning approaches and understandings, ... more With the need to move accounting students towards deeper learning approaches and understandings, this first cycle of an action research study sought to determine the student's perspective of the flipped learning approach. With this learning approach gaining momentum in recent times, this study focuses on a first-year introductory accounting class in an undergraduate business degree. In making changes to the learning environment, we survey students and find that there are significant differences between the flexible student, that is, students that are already exposed in a limited way to this approach, and the face-to-face student. Results indicate further action research is required if the flipped learning approach is to be considered a serious teaching and learning contender for the first-year student.
Stakeholders expect organisations to assess and manage risk in all areas of business activity inc... more Stakeholders expect organisations to assess and manage risk in all areas of business activity including their social and environmental activities, and corporate reporting on these activities is increasing. Acknowledging that a gap may exist between voluntary reports and internal social and environmental risk management practices, this study explores the association between the use of the GRI guidelines, stakeholder engagement practices, and risk management practices with reference to AS/NZS Risk Management Standard ISO 31000:2009. It moves beyond motivations to explore how voluntary reporting practices may facilitate risk management through the process of stakeholder engagement. Results indicate that the use of the GRI in conjunction with external verification encourages more inclusive stakeholder engagement practices as identified in the AS/NZS Risk Management Standard
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Papers by Claire Horner