Kerry Bodle

Griffith University · Department of Accounting, Finance and Economics

Purpose: The purpose of this paper is to investigate whether IFRS-based data improve bankruptcy prediction over Australian GAAP-based data. In doing so, we focus on intangibles because conservative accounting rules for intangibles under IFRS required managers to write off substantial amounts of intangibles previously capitalized and revalued upward...

There is global concern about high proportions of the population who lack the adequate financial literacy capabilities and confidence to make self-sustaining financial planning decisions (OECD, 2005; Atkinson et al., 2007; Worthington, 2008; 2006). The concerns that flow from this are both social and economic, and have been responded to by a range...

Indigenous employment has attracted an increasing focus in recent decades from policy-makers, in the context of the gap between national rates of Indigenous and non-Indigenous employment. Non-Indigenous businesses are implementing a series of workplace and recruitment policies to enhance their rates of Indigenous employment, yet there is limited re...

Historically, the higher education curriculum in business degrees has contained little or no Aboriginal and Torres Strait Islander (herein ‘Indigenous’) content. With the increase in awareness at the societal level, Australian university business schools need to change and design the curriculum, so that students graduate with the capability to enga...

Indigenous peoples often invest in cryptocurrencies and non-fungible tokens (NFTs) despite limited research in this area. We undertook this research to identify the demographics of Indigenous Australians who own cryptocurrencies and/or NFTs and to understand the challenges and opportunities faced. In this paper, we provide an overview of how altern...

Indigenous-owned businesses in Australia are strong employers of Indigenous people, maintaining rates of Indigenous employment that are not seen across the breadth of the Australian economy. Despite an increasing focus from governments and private organisations to improve rates of Indigenous employment, there is limited evidence to suggest that sub...

Indigenous employment is a critical policy area in Australia, with businesses adopting targeted workplace and recruitment practices to increase their levels of Indigenous employment. However, non-Indigenous-owned Australian businesses are still struggling to meet their Indigenous employment targets, and the national gap between Indigenous and non-I...

In this chapter we report on the Indigenous research methodological approaches used in a study we conducted. Our research explored the needs and experiences of Aboriginal and Torres Strait Islander peoples and non-Indigenous small business owners. We describe the realisation that participatory action research was not a suitable methodological appro...

Previous research demonstrates that businesses that are Indigenous‐owned are far more likely to employ Indigenous people than non‐Indigenous‐owned businesses (Hunter, 2015, The Economic and Labour Relations Review , 26 , 631). The majority of the literature on Indigenous employment uses a deficit discourse, describing factors that prevent or exclud...

Indigenous employment has been the subject of numerous policies in Australia, with governments aiming to increase the workforce participation rate amongst Indigenous people in recent years. Indigenous‐owned businesses, formally defined as businesses that are at least 50% Indigenous‐owned, have been demonstrated in previous research to maintain subs...

Purpose: This paper aims to understand the challenges to healthy eating for Indigenous Australians using a Social Cognitive Theory lens. Understanding the environmental, cognitive, and behavioural barriers to healthy eating for Indigenous populations in Australia will help identify current gaps and highlight future actions needed in this area to c...

This study examines the role of market orientation, privacy, and stakeholder theory in enhancing the effectiveness of current sustainability efforts for managing bushfire risks by proposing a novel conceptual framework entitled ‘Stakeholder Repositioning Strategy (SRS).’ Adopting a case study approach, we describe the SRS framework as a driving for...

This chapter is written as a dialog between the authors and commences with how Dr Kerry Bodle developed a new course engaging with First Peoples in various business contexts. Discussed is how First Peoples’ perspectives were embedded into existing business courses in the university’s Business School. The authors also discuss the importance of relat...

This paper outlines the legal instruments and other measures used to support the protection of Indigenous Knowledge (IK), with a view to attributing market value to IK. These instruments are categorised as either enforceable instruments or voluntary protocols, standards and guides. Enforceable instruments have a clear connection to market value, ty...

This report provides guidance to IP Australia on the best approaches to estimating the market value of Indigenous Knowledge (IK) now and in the future, along with consideration for IK’s value in the context of patents, trade marks, designs and plant breeder’s rights.

Although originally touted as a business mechanism to encourage self-employment for minorities, franchising has not lived up to initial expectations. While minority ownership in franchising in the USA has shown considerable growth over the last two decades, this has not been the case for Indigenous Australians. Indigenous business ownership in fran...

Expanding the Aboriginal and Torres Strait Islander Australian (hereafter respectfully Indigenous) talent pool to undertake valuable roles in business, health, education, academia, government, policy development and community development is critical for addressing current disparities between Indigenous and other Australians. Parity of access and en...

This is a submission in response to ASIC's Towards a National Financial Capability Research Roadmap. It outlines suggested areas of focus for financial capability research, existing research in the area, methods to better understand people's financial decision making and opportunities for future research.

This study investigates the adoption of Twitter by Australian listed companies for disseminating marketing information (including corporate promotion) and for directly interacting with consumers. Based on a sample of the Top 200 Australian Securities Exchange (ASX) listed companies, we find that companies with larger market capital are more likely...

Purpose The purpose of this paper is to investigate students’ experiences of, and attitudes on, the use of technology – in the form of ePortfolio – as an assessment tool. The authors seek to determine whether ePortfolios aid students in facilitating critical reflection on their learning and academic skill development. The authors also determine whe...

Indigenous Australians are significantly underrepresented in small business. Of the 2.1 million small businesses in Australia, less than 1 percent are Indigenous-owned (ABS 2015, Hunter 2014). Closing this ‘entrepreneurship gap’ is part of the reform of narrowing the existing socio-economic gap that exists between Indigenous and non-Indigenous Aust...

Purpose The aim of this paper is to investigate success factors pertinent to the management of Indigenous businesses through the identification of points of intervention at the systemic and structural levels. Through utilising this approach, the economic and social values that First Nations (FN) communities attach to intangible Indigenous Cultural...

The learning landscape for Australian universities has significantly changed due to the increase in blended learning courses and the need for alternative assessment tools. In this paper, we focus on the use of e-portfolios as an assessment tool, an alternative to the traditional examination practices in the Social Sciences discipline of commerce an...

Purpose: The Altman (1968) bankruptcy prediction model (BPM), based on financial statement data from manufacturing firms in the USA, has been widely applied. Between 1968 and 2005 the Financial Accounting Standards Board (FASB) restricted most intangibles from being capitalised as assets whereas Australian Accounting Standards Board (AASB) did not....

Purpose – The purpose of this study is to describe and evaluate the implementation of an online self and peer assessment model (SPARKPLUS) to assess team work skills of accounting students. Design/methodology/approach – This study describes the background and implementation of SPARKPLUS and employs a survey questionnaire administered to students en...

Research has identified the need for further work to develop modelling processes and accounting tools that are compatible with Australia’s First Peoples’ (Aboriginal and Torres Strait Islander) worldviews and socio-economic systems. While Environmental Management Accounting (EMA) processes have been instrumental in providing a means for corporation...

The purpose of this study is to investigate the robustness of various bankruptcy prediction models based on certain financial ratios and to determine whether they are affected in a major way by changes in accounting standards. Since the seminal works of Beaver (1966) and Altman (1968), the corporate environment has changed dramatically with the inc...

The Altman (1968) bankruptcy prediction model (BPM) utilised financial statement data from manufacturing firms in the USA and has been applied worldwide without consideration of the differences in accounting practices for intangible assets (IAs). The primary purpose of this paper is to investigate the effect of the conservative accounting treatment...