- Title: Doctor
- Position: PhD Student - Department of Accounting and Corporate Governance
- Load: PhD Student Full Time
- Principal supervisor:
Professor Lorne Cummings
- Associate supervisor:
Mr James Hazelton and Dr
- Date of submission: 20/02/2012
- Thesis title: Accountability of Organisational Political Donations
Adequate organisational political donation accountability has the potential to reduce undue organisational influence over public policy, hence it is an important research topic. This topic is also of research interest to social and environmental accountability because it provides an opportunity to investigate a central database regime (CDR). A CDR is system in which organizations report information to a central agency, which then ensures that the information is accessible in a publically-available database. Researching CDRs is useful because they present a device that could complement TBL reports. The main advantage CDRs potentially offer over TBL reports is greater usability. Having the data from all reporting organisations in a single database potentially makes it easier for users to perform facility, systems and area level analysis.
My thesis begins by using Robert Goodin's public policy utilitarianism to assess how to minimise the risks associated with corporate political donations and the role disclosure plays in risk mitigation. It then examines the extent to which the NSW and Federal political finance disclosure regimes promote accountability. The purpose of doing so is to: a) discover the strengths and limitations of these systems in promoting adequate accountability; and b) gain insight into how a central database regime can enhance accountability.
Theoretical Perspective: A framework for assessing the extent to which CDRs enhance or fail to enhance accountability. This framework is derived from John Dryzek's political philosophy and the International Accounting Standard Board's (IASB) (2008) draft conceptual framework.
Design/Methodology: Data concerning the NSW regime is collected from the 189 submissions to the Select Committee on Electoral and Political Party Funding. Data concerning the Federal regime is collected from the 50 submissions to the Department of the Prime Minister's Electoral Reform Green Paper on Donations, Funding and Expenditure. Content analysis is used to gather data relevant to the framework.