Security of employee entitlements : corporate governance issues

Chaplin, Sally & Wise, Victoria (2008) Security of employee entitlements : corporate governance issues. In Proceedings of the 9th International Business Research Conference, World Business Institute, Australia, Melbourne, Victoria.

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Following the collapse across the last decade of a number of large organizations such as Enron in the USA and several domestic organizations including Ansett Airlines, HIH Insurance and One.Tel, much discussion has ensued about the need to secure employee entitlements. However, tangible improvements in this area are elusive. Good corporate governance policies would suggest that deferred obligations as well as current debts should not be neglected and that appropriate arrangements be put in place to adequately fund employee entitlements. In this paper we consider recent Australian attempts to introduce better governance of employee entitlements.

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ID Code: 31826
Item Type: Conference Paper
Refereed: Yes
Additional URLs:
Keywords: Accounting, Corporate Governance and accountability, Australia, Employee entitlements
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BUSINESS AND MANAGEMENT (150300)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2008 World Business Institute
Deposited On: 18 Apr 2010 22:43
Last Modified: 10 Aug 2011 18:22

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