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The purpose of this paper is to explore this process through reviewing key reports and literature through an Indigenous standpoint lens. We identify three key challenges facing the Yoorrook Commission in its journey. First, the continued resistance of influential sections of the Australian community to look backwards and accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the real danger of expectations dashed. Third, the continuance of the colonial pandemic and underlying and invisible racism that infects and poisons all Australians.

This paper has drawn on key literature and secondary data through an Indigenous Lens.

We identify three challenges facing Yoorrook. First, the resistance of influential sections of the Australian community to accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the danger of expectations dashed. Third, the continuance of underlying and invisible racism that infects and poisons the hearts and minds of non-Indigenous Australia. Despite these challenges we argue that the ability of Yoorrook to capture the lived experience of First Peoples in Victoria and the ability to hold key government officials to account presents a unique opportunity to advance the self determination of all First Peoples in Australia.

This is the first Treaty in Victoria and there has been no study of it before.

This study examines the sequential mediating role of employee organisational commitment (EOC) and innovation on the relationship between budgetary participation and competitive advantage. Data were collected from a mail survey questionnaire of 86 Australian organisations with PROCESS applied to analyse the data. The study's findings make a significant contribution to the budgetary participation and behavioural management literature and practice. Specifically, the study provides a theoretical insight into the role of an important employee behavioural factor, EOC and innovation in mediating the relationship between budgetary participation and competitive advantage. In particular, the findings inform practitioners that budgetary participation influences the EOC of employees and subsequently influence competitive advantage through exploratory innovation.

This chapter is a retrospective commentary on the efficacy of teaching and learning in a higher education space that embraces the incredible diversity of delivery modes available in the post-Covid-19 era of “Smart Cities.” The current reality of widespread and leading-edge experimentation with online learning necessitates that existing brick-and-mortar institutions reimagine their places as providers of higher education in this new age of digital disruptions that will resonate with all stakeholders a future of endless possibilities. The authors, with four decades between them of practice and field research at leading universities and colleges in Australia, Canada, New Zealand, Singapore, and UAE, advocate an approach to higher education that is personalized for learning effectiveness, industrial operations, and institutional evolution; that is, a higher education that is democratized. They warn that the wasted opportunities of meaningful digital transformation pre-Covid-19 have led to an urgency of transformation at the present time. While randomized control trials continue to be the “elephant in the room”; scholars, leaders, technocrats, and regulators must drive the quest for the growth and relevance of a diversified and learner-driven higher education in the years ahead. The platform of a “smart city” may just be the catalyst for such a radical innovation.

A more accurate comprehension of data elements and the exploration of new laws governing contemporary data in both theoretical and practical domains constitute a significant research topic.

Based on the perspective of evolutionary economics, this paper re-examines economic history and existing literature to study the following: changes in the “connotation of production factors” in economics caused by the evolution of production factors; the economic paradoxes formed by data in the context of social production processes and business models, which traditional theoretical frameworks fail to solve; the disruptive innovation of classical theory of value by multiple theories of value determination and the conflicts between the data market monopoly as well as the resulting distribution of value and the real economic society. The research indicates that contemporary advancements in data have catalyzed transformative innovation within the field of economics.

The research indicates that contemporary advancements in data have catalyzed disruptive innovation in the field of economics.

This paper, grounded in academic research, identifies four novel issues arising from contemporary data that cannot be adequately addressed within the confines of the classical economic theoretical framework.

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

Amid public acknowledgment of recurring ethical violations in the volatile financial service industry, internal auditing (IA) professionals do not seem to have done enough to perform their professional responsibility as a line of defense for their employing organizations. This chapter explores whether changes in an IA approach can effectively enable IA as a practice to fulfill its governance role in managing “conduct risk,” i.e., any behavior in a firm that could cause problems to consumer protection, market integrity or competition. We examine the ethical implications of the existing compliance-based IA approach and explain its ineffectiveness in auditing conduct risk within a turbulent environment. Using action research, we explain the germane changes necessary to define a new conduct-focused IA approach capable of predicting and preventing ethical wrongdoing. A conduct-focused approach launches auditors into unfamiliar but strategically critical areas to not only identify material risks but also add value to their organizations. The authors further examine how a change in the auditor’s mindset and other factors promote the effectiveness of the new IA approach in a sustainable way. This chapter contributes to the literature by investigating how internal auditors can better fulfill their professional responsibility when adopting a conduct-focused approach.

This study assesses the relationship between job satisfaction, perceived organizational support and workplace factors on officer turnover intention within an urban, municipal police organization.

Using data from an online survey of New York City Police Officers (n = 1,823), both bivariate analysis and logistic regression models were utilized to assess the salience of police officer job satisfaction, perceived organizational support and perception of six workplace domains, including financial compensation, environmental factors, professional fulfillment, work/quality of life balance, treatment from management and occupational risk, on predicting turnover intention.

The cross-sectional study finds that job satisfaction, financial factors (salary, benefits and retirement benefits) and fulfillment predict lower levels of turnover intention (i.e. higher levels of organizational commitment). Work–life balance and environmental factors (cleanliness of work environment and condition of equipment) predict higher levels of turnover intention. Both perceptions of organizational support and occupational risk, while significant in the bivariate models, were not significantly associated after accounting for other factors. There is no evidence that officer perception of public support or the risk of being injured/killed at work were related to officer turnover intention.

The current study is limited by its focus on only one police department and its use of cross-sectional data, which may limit the generalizability of the results to agencies that differ in size and type and do not allow for assessment of causality.

Officer turnover intention may be reduced by increasing financial compensation, improving the work environment and promoting a healthy work–life balance.

The study contributes to a growing body of research on police officer voluntary turnover by evaluating established predictors along with workplace factors in an urban police department: the setting where officer turnover intention is hypothesized to be the greatest.

When it comes to deterring and incarcerating people seeking asylum, there is a fusion between racialisation and politicisation. The bedrock is the colonisation of the nation now called Australia, where the dispossession of Indigenous peoples was a national project that later merged into the building of a state that lauded British heritage and the exclusion of migrants through the White Australia policy. This foundation of nationhood continues in a manner that challenges the myth of harmonious multiculturalism by determining who is deemed worthy and who is excluded. The centrepiece of racialised bordering is the immigration detention regime which is increasingly characterised by transporting people to offshore sites. This chapter argues through examples, how people seeking asylum have been racialised, dehumanised and criminalised, particularly through a national security lens.

This study aimed to identify subgroups of esports players based on their gaming behavior patterns across game genres and compare self-efficacy, social efficacy, loneliness and three dimensions of quality of life between these subgroups.

324 participants were recruited from prolific academic to complete an online survey. We employed latent profile analysis (LPA) to identify subgroups of esports players based on their behavioral patterns across genres. Additionally, a one-way multivariate analysis of covariance (MANCOVA) was conducted to test the association between cluster memberships and development and well-being outcomes, controlling for age and gender as covariates.

LPA analysis identified five clusters (two single-genre gamer groups, two multigenre gamer groups and one all-genre gamer group). Univariate analyses indicated the significant effect of the clusters on social efficacy, psychological health and social health. Pairwise comparisons highlighted the salience of the physical enactment-plus-sport simulation genre group in these outcomes.

This study contributes to the understanding of the development and well-being benefits experienced by various esports consumers, as well as the role of specific gameplay in facilitating targeted outcomes among these consumer groups.