19th Century Counter Accounting: A Tasmanian case study
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Gallery 1
| Monday, July 1, 2024 |
| 8:45 AM - 9:00 AM |
Presenter
Prof Sandra Van Der Laan
Professor Of Accounting
The University Of Sydney
19th Century Counter Accounting: A Tasmanian case study
Abstract
Purpose
The purpose of the paper is to demonstrate the emancipatory potential of a social audit in transforming welfare for the vulnerable.
Design/methodology/approach
This study combined traditional and contemporary research methods to collect and analyse the data. By augmenting a traditional scoping review with Artificial Intelligence, the researchers were able interpret and analyse a large volume of historical data.
Findings
By using a case study of a social champion advocating for vulnerable convict women and children to bring about change in welfare institutions in the mid-19th century, we demonstrate the emancipatory potential of conducting social audits. In doing so, we show how the health and welfare of these vulnerable groups was improved through declining disease and mortality rates among inmates.
Originality
The study contributes to the literature in two main ways. First, it provides an account of the emancipatory potential of a social audit in an historical context. Second, it demonstrates the benefits of Artificial Intelligence as a complementary research tool for accounting history research.
The purpose of the paper is to demonstrate the emancipatory potential of a social audit in transforming welfare for the vulnerable.
Design/methodology/approach
This study combined traditional and contemporary research methods to collect and analyse the data. By augmenting a traditional scoping review with Artificial Intelligence, the researchers were able interpret and analyse a large volume of historical data.
Findings
By using a case study of a social champion advocating for vulnerable convict women and children to bring about change in welfare institutions in the mid-19th century, we demonstrate the emancipatory potential of conducting social audits. In doing so, we show how the health and welfare of these vulnerable groups was improved through declining disease and mortality rates among inmates.
Originality
The study contributes to the literature in two main ways. First, it provides an account of the emancipatory potential of a social audit in an historical context. Second, it demonstrates the benefits of Artificial Intelligence as a complementary research tool for accounting history research.
Biography
Sandra van der Laan is a professor of accounting at the University of Sydney. She has formal qualifications in accounting, finance and education.
Sandra's research interests lie in accounting in two broad strands of research. The first centres on accounting as a social discourse and accounting as a mechanism to discharge accountability. As such, she has been researching in the areas of social accounting and accounting for death.
Sandra's second strand of research relates to the regulation and reporting for corporate groups. She has published her research in a number of top-ranking international journals such as Accounting, Auditing and Accountability Journal, Journal of Business Ethics, Accounting History and Critical Perspectives on Accounting.
Sandra has, as part of a multi-disciplinary team, been successful in gaining a large ARC Linkage Grant (valued at approximately $700,000) examining the role of accounting and accountants in sustainability reporting with linkage partner CPA Australia. Sandra has also been awarded grants to pursue her research from CPA Australia, the Institute Chartered Accountants of Australia, AFAANZ and ACCA.
Chair
Carolyn Fowler
Associate Professor
Victoria University Of Wellington
