The Crown land accounting dilemma in New South Wales local government

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Igor Ivannikov ◽  
Brian Dollery ◽  
Leopold Bayerlein

PurposeThe paper addresses the question of whether Crown land managed by local authorities in the New South Wales (NSW) local government system should be recognised as assets on municipal balance sheets.Design/methodology/approachThe paper provides a synoptic review of the literature on accounting for public goods assets followed by a critical analysis of the official requirements of the NSW government on the recognition of Crown land.FindingsThe NSW government holds that Crown land managed by local councils should be recognised as an asset on council books. However, following an assessment of the problem through the analytical prism of financial accounting, it is argued that councils do not possess control over Crown land and that such land should thus not be recognised by councils.Research limitations/implicationsThe paper covers the legal and accounting framework applicable to NSW local government. However, it has broader implications for other local government systems with similar institutional and legislative foundations, such as other Australian states, New Zealand and South Africa, and these implications are highlighted in the paper.Practical implicationsIt is argued that NSW government policymakers should re-consider the requirement for Crown land to be recognised on councils' books. Local authorities would then be able to save money and time on external auditing, management of land asset registers and the mandatory valuation of land.Originality/valueAlthough Crown land shares some of the characteristics of other public good assets, unique accounting challenges arise due to the existence of a market in which such land could be traded not by councils, but by its legal owner (the Crown). In financial accounting, legal ownership is not considered as the main criterion over assets. However, the authors argue that for Crown land vested with councils, it becomes a critical factor in decision making.

2016 ◽  
Vol 31 (2) ◽  
pp. 197-227 ◽  
Author(s):  
Meropy Barut ◽  
Jean Raar ◽  
Mohammad I Azim

Purpose – The purpose of this study is to illuminate the disclosure of biodiversity material contained in the reported information of 151 local government authorities (LGAs) in New South Wales, Australia. The introduction of the 1992 Convention on Biological Diversity (an international treaty to sustain the rich diversity of life on earth) has made the issue of fauna management and monitoring, and the associated requirement for cost-effective information, much more important. As local communities are best placed to make decisions about the protection of their local environments, the content in external reports and other disclosures allows stakeholders to gauge how accountable LGAs are regarding the conservation of biodiversity within their geographical jurisdiction. Design/methodology/approach – Content analysis was used to analyze the disclosures of these LGAs. Findings – The results reveal marked differences in the reporting of biodiversity issues. In fact, LGAs in the state of New South Wales (Australia) have been, at best, lukewarm in their disclosure of strategic information relating to biodiversity, particularly in their strategic goals and plans. Originality/value – This paper contributes to the academic literature on biodiversity reporting by investigating existing reporting practices and providing evidence that a universally adopted framework for biodiversity reporting and reporting of local native fauna is required. In particular, the impacts of these practices need to be properly understood for LGAs to provide accountability to their stakeholders.


1970 ◽  
Vol 2 (2) ◽  
pp. 66-67
Author(s):  
Virginia Macleod

Warriewood is on Sydney's northern beaches, between Mona Vale and North Narrabeen, in the Pittwater local government area.This was once a 'wet' part of the coast. Lagoons and swamps were typical of the northern beaches and east coast of New South Wales. Narrabeen Creek flows through the middle of Warriewood, and Mullet Creek marks its southern boundary. Early nineteenth-century maps mark most of the land between the south-east corner of Pittwater across to Mona Vale Beach and south, including Warriewood Valley, as swamp. The local Guringai Aboriginal people would have found these swamps rich in food supplies – fish, birds, plants and naturally fresh water.


2016 ◽  
Vol 45 (2) ◽  
pp. 168-182 ◽  
Author(s):  
Tamson Pietsch

Purpose The purpose of this paper is to bring together the history of war, the universities and the professions. It examines the case of dentistry in New South Wales, detailing its divided pre-war politics, the role of the university, the formation and work of the Dental Corps during the First World War, and the process of professionalization in the 1920s. Design/methodology/approach The paper draws on documentary and archival sources including those of the University of Sydney, contemporary newspapers, annual reports and publication of various dental associations, and on secondary sources. Findings The paper argues that both the war and the university were central to the professionalization of dentistry in New South Wales. The war transformed the expertise of dentists, shifted their social status and cemented their relationship with the university. Originality/value This study is the first to examine dentistry in the context of the histories of war, universities and professionalization. It highlights the need to re-evaluate the changing place of the professions in interwar Australia in the light both of the First World War and of the university’s involvement in it.


2015 ◽  
Vol 17 (1) ◽  
pp. 13-20 ◽  
Author(s):  
Philip Birch ◽  
Jane Ireland

Purpose – The purpose of this paper is to explore characteristics of men procuring sexual services from women. Design/methodology/approach – This is a quantitative study using questionnaires and purposive sampling. The sample was from New South Wales, Australia, and included brothels and outreach organisations where sex work is decriminalised. The participants were 309 men who reported procuring sexual services with women. Findings – Primary motivations for procurement included thrill/excitement and attractiveness of the sex worker. Cluster analysis identified five groups, the most frequent being those with a drive for exciting, thrill-seeking sex with an attractive partner and those with the same drive but not wanting investment. High proportions of men were married, in professional employment and did not present with a criminal history. Sexual experiences procured were conventional. Procurement presented as an enduring behaviour maintained across decades, commencing at a young age. Involvement in procurement preceded decriminalisation. Practical implications – The results do not support men's procurement as primarily “deviant”. Professionals may need to explicitly enquire about such behaviour where relevant to do so (e.g. in discussing sexual health) and in doing so ensure procurement is discussed as normative and not as unusual behaviour. Originality/value – Challenges any conceptualisation of procurement as deviant, extending the research base further by capturing users of such services as opposed to attitudes towards procurement.


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