The University of Waikato - Te Whare Wānanga o Waikato
Waikato Management School
Te Raupapa




10:00am – 11:00am Arrival and registration
MSB Foyer
10:30am – 11:00am Morning tea and networking
MSB Foyer
11:00am – 11:15am Welcome
11:15am – 12:30pm Plenary - James Guthrie
Social and Environmental Accounting Research: Past, Present and Future
12:30pm – 1:30pm Lunch
MSB Foyer
1:30pm – 3:00pm Parallel sessions 1
Session 1A Social and Environmental Accounting Room
Chairperson: Charl de Villiers
Session 1B Philosophical disputation
Room MSB.1.02
Chairperson: Susan Greer
Session 1C Integrated reporting
Room MSB.1.03
Chairperson: Helen Tregidga

The impact of neoliberalism’s ethic of individual competition on auditors’ social responsibility
Carolyn Windsor and Bent Warming Ramussen
Discussant: Jackie Allen

Dust Covers: Samuel Turner’s industrial landscape
Lee Moerman, Sandra van der Laan and David Campbell
Discussant: Gordon Boyce

Towards a Marxist approach to financialisation
Corinne Cortese and Xun Gong
Discussant: David Campbell

Accountability, ethics and transparency
Glen Lehman
Discussant: Brennan Allen

Accountability and sustainability: Davidson’s and Taylor’s means to engage the world
Glen Lehman
Discussant: Brennan Allen

The moral potential of individualism, instrumentalism and secularisation in accounting
Glen Lehman
Discussant: Brennan Allen

Integrated reporting: substance or symbolism?
Janice Loftus, Phoebe Lake and Lisa Powell
Discussant: Mary Low

Integrated reporting (IR) and climate change reporting framework
Evangeline Elijido-Ten
Discussant: Lyn Murphy

Shifting sands: the new model of social and environmental accountability in integrated reporting
Dale Tweedie and Nonna Martinov-Bennie
Discussant: Mahesh Joshi

3:00pm – 3:30pm Afternoon tea
MSB Foyer
3:30pm – 5:00pm Parallel sessions 2
Session 2A Corporate Social Responsibility
Room MSB.1.05
Chairperson: Chris van Staden
Session 2B Attitudes and perspectives
Room MSB.1.02
Chairperson: Janice Loftus
Session 2C Local government
Room MSB.1.03
Chairperson: Mary Kaidonis

Corporate social responsibility through transparency: accounting discourse as a strategic resource
Sandra van der Laan and Lee Moerman
Discussant: Caroline Bridges

The BP Gulf of Mexico oil spill: exploring the link between sustainability reporting and reputation risk management
Sumit Lodhia
Discussant: Charl de Villiers

Corporate responsibility reporting: a function of habitus?
Cornelia Beck
Discussant: Patty McNicholas

Budget processes and power when implementing an environmental sustainability strategy: the ‘business as usual’ impediment
Wendy Taylor and Mark Christensen
Discussant: Geeta Duppati

The accountability role of independent directors and the GFC: evidence from corporate governance disclosures
Belinda Williams, Simone Bingham and Sonia Shimeld
Discussant: Dale Tweedie

Personal value, attitudes and moral obligation as predictors of pro-environmental behaviour
Asit Bhattacharyya and Kumar Biswas
Discussant: Yih Pin Tang

Sustainability reports of an Italian local government: a longitudinal analysis
James Guthrie, Federica Farneti and Marcello Canetto
Discussant: Evangeline Elijido-Ten

Biodiversity reporting by local authorities: an exploratory view from New Zealand
Annika Schneider and Grant Samkin
Discussant: Dianne McGrath

Methods of assessing local government financial conditions: a literature review
Irwin Taufiq Ritonga, Colin Clark and Guneratne Wickremasinghe
Discussant: Vida Goosen-Botes

6:00pm – 10:00pm Dinner – Venue TBA


8:45am – 9:00am Arrival & Registration
MSB Foyer
9:00am – 10:15am Plenary - Al Gillespie
The concept of value in international environmental law
10:15am – 10:45am Morning tea
MSB foyer
10:45pm – 12:15pm Parallel sessions 3
Session 3A Carbon accounting
Room MSB.1.05
Chairperson: Andrea Bather
Session 3B Management
Room MSB.1.02
Chairperson: Umesh Sharma
Session 3C Social and Environment
Room MSB.1.03
Chairperson: Rusdi Akbar

Re-externalising an externality: carbon costs and carbon accounting in political processes
Binh Bui, Carolyn Fowler and Chris Hunt
Discussant: Carolyn Windsor

Contested terminology for carbon and energy auditing: an Australian case study of professionals
Shirley Xu, Corinne Cortese, Mary Kaidonis and Brian Andrew
Discussant: Lee Moerman

Accountants’ creating institutions and field level change in the carbon economy
Binh Bui and Charl de Villiers
Discussant: Mary Kaidonis

The association between the adoption of environmental management system with organisational environmental performance
Amy Tung, Kevin Baird and Herbert Schoch
Discussant: Patricia Strong

The accountant’s perspective on sustainable practices in SMEs
Belinda Williams, Gary O’Donovan and Sue Hrasky
Discussant: Daniel Murphy

Investigating linkages between environmental strategy and management accounting: a conceptual framework
Giao Reynolds and Carol Tilt
Discussant: Umesh Sharma

Determinants of corporate voluntary water disclosure: a differentiation strategy focus
Linhan Zhang and Qingliang Tang
Discussant: Jagdeep Singh-Ladhar

Value added information as part of sustainability reporting: initial international insights
Chris van Staden, Axel Haller and Christina Landis
Discussant: William Maguire

A study of Australian transfer pricing policies
Jin Cui, Corinne Cortese and Graham Bowrey
Discussant: Farzana Tanima

12:15pm – 1:45pm Lunch MSB Foyer
1:45pm – 3:15pm Parallel sessions 4
Session 4A Regional issues: Indonesia
Room MSB.1.05
Chairperson: Evangeline Elijido-Ten
Session 4B Banking
Room MSB.1.02
Chairperson: Patty McNicholas
Session 4C
Room MSB.1.03

Performance reporting practices in Indonesian government: evidence for isomorphism
Rusdi Akbar
Discussant: Umesh Sharma

Coercive pressure by the Indonesian government on labour disclosures: conflicting interests?
Fitra Roman Cahaya, Stacey Porter, Greg Tower and Alistair Brown
Discussant: Asit Bhattacharyya

Bringing modernity to dark corners: a social and environmental case study of Freeport and the Grasberg mine in Indonesia
Steven Burch
Discussant: Helen Tregidga

The Wolf totem: using metaphor(s) to map the Chinese banking sector
Tairan Huang, Corinne Cortese and Matthew Pepper
Discussant: Patricia Strong

Benchmarking corporate social reporting against AAOIFI governance standards on CSR conduct and disclosure: the case of Malaysian Islamic banks
Nurliana Md Rahin and Carol Tilt
Discussant: Janice Loftus

Sustainable micro-financing under Islamic banking system: an alternative to traditional micro finance institutions
Mohammad Zahir Raihan, Muhammad Saifuddin Khondaker and Monir Mir
Discussant: Giao Reynolds

3:15pm – 3:45pm Afternoon tea
MSB Foyer
3:45pm – 5:00pm Plenary - Juliet Roper
Sustainability issues: Countries and companies
7:00pm – 11:00pm Conference Dinner – SKY CITY


8:45am – 9:00am Arrival & Registration
MSB foyer
9:00am – 10:00am Parallel sessions 5
Session 5A Ecology
Room MSB.1.05
Chairperson: Binh Bui
Session 5B Education
Room MSB.1.02
Chairperson: Daniel Murphy

Session 5C Indigenous
Room MSB.1.03
Chairperson: Vida Goosen-Botes

Examining the incidence and quality of biodiversity disclosure: a mining example
Annika Schneider, Grant Samkin and Emma Blake
Discussant: Erin Twyford

The evolution of ecological literature, and its influence on the conceptualisation of sustainability
Tairan Huang, Corinne Cortese and Matthew Pepper
Discussant: Dianne McGrath

Sustainability in the accounting curriculum at a New Zealand university: critical reflections
Umesh Sharma, Brody Stewart and Martin Kelly
Discussant: Cornelia Beck

Accounting for finance student performance in the Pacific: a report
Yih Pin Tang
Discussant: Wendy Taylor

Reconfiguring Aboriginal spatial, social and moral order: accounting for Aboriginal rent policy in New South Wales, 1940-1969
Susan Greer
Discussant: Helen Tregidga

Tiaki te taonga: precious treasures, sustainability, and the emergence story of a Maori business model
Brennan Allen and Ash Puriri
Discussant: Carol Tilt

10:00am – 10:30am Morning tea
MSB Foyer
10:30am – 11:30am Parallel sessions 6
Session 6A Integrated reporting
Room MSB.1.05
Chairperson: Sumit Lodhia
Session 6B Social and Environment
Room MSB.1.02
Chairperson: Dianne McGrath
Session 6C Social and Environment
Room MSB.1.03
Chairperson: Carolyn Windsor

Integrated reporting in Australia: past, present and future
Patricia Strong
Discussant: Chris van Staden

Integrated reporting under a mandatory disclosure regime: evidence from South Africa
Mahesh Joshi, Neelam Setia and Subhash Abhayawansa
Discussant: Andrea Bather

Do stakeholder perceptions impact on the value of healthcare?
Lyn Murphy and William Maguire
Discussant: Binh Bui

Business sustainability practices: why businesses fail to perform: New Zealand evidence
Geeta Duppati and Frank Scrimgeour
Discussant: Caroline Bridges

Implementing a carbon measurement and reporting system in an international NGO: A case study
Author(s) Vida Goosen-Botes and Ruth Venter
Discussant: Fitra Roman Cahaya

SLAPPED: the relationship between SLAPP suits and increased ESG reporting
Daniel Murphy and Olivia Giles
Discussant: Stephen Schollum

11:30am – 12:45 Plenary 4 - Gordon Boyce
Alternative perspectives on social and environmental accounting
12:45pm – 1:00 Close and Thanks
1:00pm – 2:00pm Lunch
MSB Foyer

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