Moerman, Lee C. Associate Professor

Associate Professor

  • Faculty of Business
  • School of Accounting, Economics and Finance
  • Discipline: Accounting

Top Publications


Available as Research Supervisor

Selected Publications


Impact Story


  • <p><strong>Centrelink Prosecutions at the Employment/Benefit Nexus: A Case Study of Wollongong<br /><br /></strong>The study examined Centrelink social security fraud prosecutions dealt with by Legal Aid NSW Wollongong office for the period 1 July 2008 to 30 June 2010.  Wollongong provided a typical demographic profile of Centrelink prosecutions in New South Wales. </p><p>The report examines the effects of unpredictable and fluctuating pay on the recipients of income at the employment/benefit nexus. The uncertainty of insecure work increases the risk of under-declaring income and, therefore, Centrelink recipients are vulnerable to criminal prosecution for social security fraud.</p><p><strong></strong>What started as a request to provide evidence of the hardship faced by casual and part-time employees navigating insecure work and the social security system actually had impact. Following publication of our report <a href="http://catalogue.nla.gov.au/Record/5719839" target="_blank" rel="noopener">"Centrelink Prosecutions at the Employment/Benefit Nexus"</a> and written and oral submissions to the<em> ACTU Independent Inquiry into Insecure Work in Australia, </em>we made a difference to the millions of Australians seeking permanent work.<em> </em></p>
  • <p>The public encounter the death-care industry, like many other "care" based industries, at their most vulnerable. With this in mind and the fact that everybody will have to negotiate funeral-related products and services at some level, we embarked on a project to investigate the current costing and pricing practices of funerals in Australia. The project, supported by CPA Australia, generated interest from a wide range international and national stakeholders wanting information about a range of packaged products and services that limit the transparency of costing information and subsequently consumer choice. We have followed up the report with targeted engagements with consumers, industry, advisors and government via articles in the Conversation, interviews for the print, TV and radio audiences and submission to the recent Financial Services Royal Commission.</p>

Available as Research Supervisor

Advisees


  • Graduate Advising Relationship

    Degree Research Title Advisee
    Doctor of Philosophy (Integrated) Enterprise Resources Planning (ERP) Systems and Management Accounting Practices: Two Case Studies from Saudi Arabia Alharthi, Amal
    Doctor of Philosophy Transparency as a form of accountability in the extractive industries: EITI as spectacle El Hamad, Walid
    Doctor of Philosophy (Integrated) Accounting for Bonded Labour: In Pursuit of Transformational Human Development in Pakistan: One Brick at a Time Abasi, Ariba

Keywords


  • Social and Environmental Accounting, interdisciplinary accounting

Full Name


  • Assoc/Prof Lee C. Moerman

Mailing Address


  • School of Accounting, Economics and Finance, UOW

    Northfields Ave

    Wollongong

    NSW

    2522

    Australia

Located In Facility


Top Publications


Selected Publications


Impact Story


  • <p><strong>Centrelink Prosecutions at the Employment/Benefit Nexus: A Case Study of Wollongong<br /><br /></strong>The study examined Centrelink social security fraud prosecutions dealt with by Legal Aid NSW Wollongong office for the period 1 July 2008 to 30 June 2010.  Wollongong provided a typical demographic profile of Centrelink prosecutions in New South Wales. </p><p>The report examines the effects of unpredictable and fluctuating pay on the recipients of income at the employment/benefit nexus. The uncertainty of insecure work increases the risk of under-declaring income and, therefore, Centrelink recipients are vulnerable to criminal prosecution for social security fraud.</p><p><strong></strong>What started as a request to provide evidence of the hardship faced by casual and part-time employees navigating insecure work and the social security system actually had impact. Following publication of our report <a href="http://catalogue.nla.gov.au/Record/5719839" target="_blank" rel="noopener">"Centrelink Prosecutions at the Employment/Benefit Nexus"</a> and written and oral submissions to the<em> ACTU Independent Inquiry into Insecure Work in Australia, </em>we made a difference to the millions of Australians seeking permanent work.<em> </em></p>
  • <p>The public encounter the death-care industry, like many other "care" based industries, at their most vulnerable. With this in mind and the fact that everybody will have to negotiate funeral-related products and services at some level, we embarked on a project to investigate the current costing and pricing practices of funerals in Australia. The project, supported by CPA Australia, generated interest from a wide range international and national stakeholders wanting information about a range of packaged products and services that limit the transparency of costing information and subsequently consumer choice. We have followed up the report with targeted engagements with consumers, industry, advisors and government via articles in the Conversation, interviews for the print, TV and radio audiences and submission to the recent Financial Services Royal Commission.</p>

Advisees


  • Graduate Advising Relationship

    Degree Research Title Advisee
    Doctor of Philosophy (Integrated) Enterprise Resources Planning (ERP) Systems and Management Accounting Practices: Two Case Studies from Saudi Arabia Alharthi, Amal
    Doctor of Philosophy Transparency as a form of accountability in the extractive industries: EITI as spectacle El Hamad, Walid
    Doctor of Philosophy (Integrated) Accounting for Bonded Labour: In Pursuit of Transformational Human Development in Pakistan: One Brick at a Time Abasi, Ariba

Keywords


  • Social and Environmental Accounting, interdisciplinary accounting

Full Name


  • Assoc/Prof Lee C. Moerman

Mailing Address


  • School of Accounting, Economics and Finance, UOW

    Northfields Ave

    Wollongong

    NSW

    2522

    Australia

Located In Facility