Accounting disclosures of both financial and social or environmental nature has profound impacts. Thus accountability is a complex economic and socio-political relationship
Lee researches in the area of social and environmental accounting from an interdisciplinary perspective. Her interest in the impact of accounting disclosures has led me to investigate such topics as the legacy of the asbestos industry. More recently, research in the death-care industry has received an overwhelming amount of interest from the media, consumers, industry and government.
<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>A message arrived in our inbox from the Australian Council of Trade Unions (ACTU) almost five years after embarking on a collaborative research project with the NSW Legal Aid office in Wollongong.</p><p><em>In 2012 you made a submission through the ACTU to the Independent Inquiry Into Insecure Work. Now, after a long fight for change run by unions, the Fair Work Commission (FWC) has ruled that casual workers who work for twelve months on a regular pattern of hours can request to convert to permanent employment and that request cannot be unreasonably refused. This makes a difference for the thousands of casuals who want permanent work.</em></p><p><em>Your support over the years has made a difference. Make no mistake, you helped pave the way for this decision by the Fair Work Commission and it has re-opened the debate in the wider community about the need to change the rules in order to get jobs you can count on.</em></p>Our report in 2011 examined 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. Insecure work has implications beyond the individual worker to both government and community. Social Security debt overpayments are not confined to one jurisdiction: Centrelink is a Commonwealth agency; it is prosecuted by another Commonwealth agency, the Commonwealth Department of Public Prosecutions; defendants are represented by state legal aid bodies or private solicitors or defend themselves; the costs associated with the assigned court and magistrate are of the state; those found guilty can be incarcerated in a state or privatised prison; costs of enforcing bonds lie with the local jurisdiction; and costs of counsellors and other social support agencies are often born by the Third Sector of the economy. Some ‘knock-on’ costs such as disruptions to both the housing and schooling of children in affected families and the associated emotional trauma and social stigmatisation cannot be measured, but nonetheless consume resources in terms of ancillary services.<br /><br />The Report has been quoted in a number of academic journals, submitted to independent inquiries, used in organisations submissions to Government Committees and has received media attention.<br /><br /><p></p>
Beneficiary
Quantification
Description
Evidence
Description
The cost of sending off a loved one
<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>
<p>The publication of <a href="https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/education/its-your-funeral.pdf?la=en" target="_blank" rel="noopener">It's Your Funeral: an investigation into death care and the funeral industry in Australia</a> generated significant interest from the media and the general public. The authors have conducted over 100 interviews that have appeared in newspapers, national TV and radio. For example <a href="https://www.smh.com.au/money/planning-and-budgeting/how-the-funeral-industry-preys-on-grieving-families-20170602-gwj9c1.html" target="_blank" rel="noopener">The Sydney Morning Herald</a>, <a href="https://tendaily.com.au/shows/theproject/exclusive/v190108vcx/these-aussies-are-working-to-make-funerals-easier-20190108" target="_blank" rel="noopener">The Project </a>and <a href="https://www.abc.net.au/news/2018-03-28/critics-claim-a-lack-of-competition-in-funeral-industry/9594044" target="_blank" rel="noopener">ABC News</a> and the ABC radio programme <a href="https://www.abc.net.au/radionational/programs/lifematters/planning-an-affordable-funeral/8700206" target="_blank" rel="noopener">Life Matters</a>. The report has also been used by financial analysts targeting an investor market and fund managers.<br /><br />In April 2018 we received an email from a healthcare worker <em>writing to express a huge THANK YOU for the It’s Your Funeral report</em>, <em>which I have recently found online...I am involved in working alongside families before , during and after death – providing the opportunity and invitation for families to be more involved in after death care if they wish...Over the past couple of years I have researched... the numerous and scattered pieces of legislation relating to after death care in QLD...it is a HUGE blessing and service to those of us working in this area to have a piece of research like you have published which speaks to a national and QLD specific context...may this email offer you some resounding applause and appreciation from someone seeking to better serve Qld families in their access to after death care.</em></p><p>Three articles in the Conversation have also generated significant interest, especially the recent concerns about funeral insurance and funeral costs. These articles have been republished for a targeted consumer audience. Following the release of the findings of the <em>Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry</em> ABC Radio National <em> found the recent articles you co-authored for The Conversation based on your study and findings on the size, scope and nature of the funeral industry… and thought this would be a good angle to explore given the industries regulators have come out agreeing that it needs to crackdown. </em>Our recent submission to the Royal Commission has outlined our concerns about funeral insurance, the need for regulatory oversight and consumer awareness.<em> </em></p>
Beneficiary
Quantification
Description
Evidence
Description
Supervision
Available as Research Supervisor
Advisees
Graduate Advising Relationship
Degree
Research Title
Advisee
Doctor of Philosophy (Integrated)
Enhancing Non-Financial Risk Management Practices: Analysing NFR taxonomies, capabilities and
disclosures within Australian banks
Doctor of Philosophy (Integrated)
Enterprise Resources Planning (ERP) Systems and Management Accounting Practices: Two Case Studies from Saudi Arabia
Alharthi, Amal
Doctor of Philosophy (Integrated)
Gaps and Challenges of Governance in the Jordanian Public Sector.
Jireis, Jwana
Doctor of Philosophy (Integrated)
Accounting for Bonded Labour: In Pursuit of Transformational Human Development in Pakistan: One Brick at a Time
Abasi, Ariba
Doctor of Philosophy
Organisational Change in the Australian Tattoo Industry
Lee researches in the area of social and environmental accounting from an interdisciplinary perspective. Her interest in the impact of accounting disclosures has led me to investigate such topics as the legacy of the asbestos industry. More recently, research in the death-care industry has received an overwhelming amount of interest from the media, consumers, industry and government.
<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>A message arrived in our inbox from the Australian Council of Trade Unions (ACTU) almost five years after embarking on a collaborative research project with the NSW Legal Aid office in Wollongong.</p><p><em>In 2012 you made a submission through the ACTU to the Independent Inquiry Into Insecure Work. Now, after a long fight for change run by unions, the Fair Work Commission (FWC) has ruled that casual workers who work for twelve months on a regular pattern of hours can request to convert to permanent employment and that request cannot be unreasonably refused. This makes a difference for the thousands of casuals who want permanent work.</em></p><p><em>Your support over the years has made a difference. Make no mistake, you helped pave the way for this decision by the Fair Work Commission and it has re-opened the debate in the wider community about the need to change the rules in order to get jobs you can count on.</em></p>Our report in 2011 examined 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. Insecure work has implications beyond the individual worker to both government and community. Social Security debt overpayments are not confined to one jurisdiction: Centrelink is a Commonwealth agency; it is prosecuted by another Commonwealth agency, the Commonwealth Department of Public Prosecutions; defendants are represented by state legal aid bodies or private solicitors or defend themselves; the costs associated with the assigned court and magistrate are of the state; those found guilty can be incarcerated in a state or privatised prison; costs of enforcing bonds lie with the local jurisdiction; and costs of counsellors and other social support agencies are often born by the Third Sector of the economy. Some ‘knock-on’ costs such as disruptions to both the housing and schooling of children in affected families and the associated emotional trauma and social stigmatisation cannot be measured, but nonetheless consume resources in terms of ancillary services.<br /><br />The Report has been quoted in a number of academic journals, submitted to independent inquiries, used in organisations submissions to Government Committees and has received media attention.<br /><br /><p></p>
Beneficiary
Quantification
Description
Evidence
Description
The cost of sending off a loved one
<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>
<p>The publication of <a href="https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/education/its-your-funeral.pdf?la=en" target="_blank" rel="noopener">It's Your Funeral: an investigation into death care and the funeral industry in Australia</a> generated significant interest from the media and the general public. The authors have conducted over 100 interviews that have appeared in newspapers, national TV and radio. For example <a href="https://www.smh.com.au/money/planning-and-budgeting/how-the-funeral-industry-preys-on-grieving-families-20170602-gwj9c1.html" target="_blank" rel="noopener">The Sydney Morning Herald</a>, <a href="https://tendaily.com.au/shows/theproject/exclusive/v190108vcx/these-aussies-are-working-to-make-funerals-easier-20190108" target="_blank" rel="noopener">The Project </a>and <a href="https://www.abc.net.au/news/2018-03-28/critics-claim-a-lack-of-competition-in-funeral-industry/9594044" target="_blank" rel="noopener">ABC News</a> and the ABC radio programme <a href="https://www.abc.net.au/radionational/programs/lifematters/planning-an-affordable-funeral/8700206" target="_blank" rel="noopener">Life Matters</a>. The report has also been used by financial analysts targeting an investor market and fund managers.<br /><br />In April 2018 we received an email from a healthcare worker <em>writing to express a huge THANK YOU for the It’s Your Funeral report</em>, <em>which I have recently found online...I am involved in working alongside families before , during and after death – providing the opportunity and invitation for families to be more involved in after death care if they wish...Over the past couple of years I have researched... the numerous and scattered pieces of legislation relating to after death care in QLD...it is a HUGE blessing and service to those of us working in this area to have a piece of research like you have published which speaks to a national and QLD specific context...may this email offer you some resounding applause and appreciation from someone seeking to better serve Qld families in their access to after death care.</em></p><p>Three articles in the Conversation have also generated significant interest, especially the recent concerns about funeral insurance and funeral costs. These articles have been republished for a targeted consumer audience. Following the release of the findings of the <em>Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry</em> ABC Radio National <em> found the recent articles you co-authored for The Conversation based on your study and findings on the size, scope and nature of the funeral industry… and thought this would be a good angle to explore given the industries regulators have come out agreeing that it needs to crackdown. </em>Our recent submission to the Royal Commission has outlined our concerns about funeral insurance, the need for regulatory oversight and consumer awareness.<em> </em></p>
Beneficiary
Quantification
Description
Evidence
Description
Supervision
Advisees
Graduate Advising Relationship
Degree
Research Title
Advisee
Doctor of Philosophy (Integrated)
Enhancing Non-Financial Risk Management Practices: Analysing NFR taxonomies, capabilities and
disclosures within Australian banks
Doctor of Philosophy (Integrated)
Enterprise Resources Planning (ERP) Systems and Management Accounting Practices: Two Case Studies from Saudi Arabia
Alharthi, Amal
Doctor of Philosophy (Integrated)
Gaps and Challenges of Governance in the Jordanian Public Sector.
Jireis, Jwana
Doctor of Philosophy (Integrated)
Accounting for Bonded Labour: In Pursuit of Transformational Human Development in Pakistan: One Brick at a Time
Abasi, Ariba
Doctor of Philosophy
Organisational Change in the Australian Tattoo Industry