Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The...

Collective concerns about sustainable development and proposals about how to achieve sustainability have produced a confusing body of terminology that is more like a jungle of issues than a framework to enable focused action. Businesses, in particular, with their global reach, influence,...

In 1999, the Commonwealth Government referred the Broadcasting Services Act and related legislation to the Productivity Commission for inquiry and report within twelve months. The inquiry stems from the Government’s commitment under the Competition Principles Agreement to review legislation...