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Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

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Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

Accounting for Lost Time:Examining Corporate Accountability to Stakeholders for Occupational Health and SafetyA thesis submitted in fulfillment of the

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safetye requirements for the degree of Doctor of PhilosophySharron M. O’NeillB.Com, MCom(Hons), CPASchool of Accounting College of Business RMIT University

March 2010DeclarationI certify that except where due acknowledgement has been made, the work is that of the author alone; the work has not been submit Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

ted previously, in whole or in part, to qualify for any other academic award; the content of the thesis is the result of work which has been carried o

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

ut since the official commencement date of the approved research program; any editorial work, paid or unpaid, carried out by a third party IS acknowle

Accounting for Lost Time:Examining Corporate Accountability to Stakeholders for Occupational Health and SafetyA thesis submitted in fulfillment of the

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safetymy great-great-grandfather, William Montgomery, who was killed in a mining accident in the Stanford Merthyr Colliery in June 1907. and his son Robert

who suffered respiratory damage from long-term coal dust inhalation; to my great-grandfather Fred Carter who passed away from surgical complications a Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

fter a mining accident in 1932, and his brother John (Jack) who lost his arm in a mining incident and was subsequently known for the hook worn where h

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

is hand should have been. It is dedicated to these and to the many other men and women who have suffered, and continue to suffer, work-related injury

Accounting for Lost Time:Examining Corporate Accountability to Stakeholders for Occupational Health and SafetyA thesis submitted in fulfillment of the

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safetythose who are actively cognisant of the health and safety impacts of their managerial decisions. To those mine managers and mine accountants, my great

-grandfather Robert Johnson, my uncle Ray and all those who strive to manage industrial operations in a socially responsible way, this thesis is also Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

dedicated to you.Finally, this thesis is dedicated to those advocates committed to protecting miners and other workers. To the vocal campaigners for w

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

orkplace health and safety: regulators, trade union officials, safety officers, academics, mine rescue and emergency response teams. In particular I t

Accounting for Lost Time:Examining Corporate Accountability to Stakeholders for Occupational Health and SafetyA thesis submitted in fulfillment of the

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safetyarren Flanagan. Geoff McDonald. Roger Kahler and Philip Byard: Ron MacCallum. and Michael Quinlan. To all those men and women dedicated to ensuring wo

rkers go home safely at the end of each day, this thesis is dedicated to you.iiiAcknowledgementsI would like to take this opportunity to acknowledge a Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

nd thank those people who have, in one way or another, provided invaluable guidance, assistance and support as I researched and wrote this thesis. Fir

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

st, thank you to my supervisor, Professor Craig Deegan, for his continued support and good humour, for guiding me through the process, for encouraging

Accounting for Lost Time:Examining Corporate Accountability to Stakeholders for Occupational Health and SafetyA thesis submitted in fulfillment of the

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safetyith me throughout this journey and whose endless love, support, patience and encouragement was invaluable. Robert's willingness to be a sounding board

and thoughtful critic for my ideas was always appreciated and his practical insights helped frame my research questions and shape the thesis. I also Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

offer heartfelt thanks to my parents. Errol and Jill, my extended family and my close friends for their encouragement, for providing me Space to work

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

and (hopefully) forgiving my absence from recent social gatherings. In particular. I thank Dr Cornelia Beck for her generous words of wisdom and suppo

Accounting for Lost Time:Examining Corporate Accountability to Stakeholders for Occupational Health and SafetyA thesis submitted in fulfillment of the

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safetyef which permitted me to substantially progress this thesis. I also thank Sara Haddad for proof-reading my final draft and helping me ensure the conte

nt was consistently presented and the reference list was complete.ivContentsDeclaration............................................................... Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

...iiDedication..................................................................iiiAcknowledgements..................................................

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

...........ivResearch Summary..............................................................1Chapter 1. INTRODUCTION...................................

Accounting for Lost Time:Examining Corporate Accountability to Stakeholders for Occupational Health and SafetyA thesis submitted in fulfillment of the

Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety..................51.3Issues for research...................................................71.4Contribution to knowledge.............................

................91.5Structure of the thesis..............................................10Chapter 2. LITERATURE REVIEW............................... Doctoral thesis of philosophy accounting for lost time examining corporate accountability to stakeholders for occupational health and safety

..................112.1Corporate accountability for OHS.....................................12

Accounting for Lost Time:Examining Corporate Accountability to Stakeholders for Occupational Health and SafetyA thesis submitted in fulfillment of the

Accounting for Lost Time:Examining Corporate Accountability to Stakeholders for Occupational Health and SafetyA thesis submitted in fulfillment of the

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