This article argues the importance of teaching students about the philosophical and mathematical underpinnings of Australia's superannuation system as an example of a real-world problem context. It also provides a rationale for teaching financial modelling and decision-making in ways that respect the diverse financial realities represented in…

Vice-chancellor salaries have been a topic of media interest and scholarly research for decades. In recent years, however, the media's interest and criticism of vice-chancellors' salaries has escalated, as negativity surrounding university performance and administration has led to a significant increase in articles concerning these matters. This…

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

Explores the attitudes of older (Australian) female education workers toward continuing to work or retiring early. Little interest was shown in early retirement, partly because it was not an attractive financial option and partly because of strong commitment to continued workforce participation. Shows how former discriminatory practices have…

Describes Australia's retirement income arrangements, including age pension, private pensions, changes in provisions by the federal government, and factors that shaped changes. Notes that difficulties experienced by the government in introducing changes underscore political sensitivity of retirement income policy in Australia. (Author/NB)

A survey of 322 University of Queensland (Australia) faculty found changes in attitudes about retirement age and about terms and conditions of employment at later ages. Implications are discussed and barriers to more flexible faculty employment are examined, including the current structure of retirement benefits, taxes, and flexible retirement;…