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James Hazelton

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Photo of James Hazelton
  • Title: Doctor
  • Position: Senior Lecturer - Department of Accounting and Corporate Governance
  • Qualifications: BEc(Hons) Macquarie, PGDip Env. Studies Macquarie, CA, PhD (Macquarie)

Contact Details

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Areas of Expertise

  • Sustainability reporting
  • Business ethics

Profile

Dr James Hazelton joined Macquarie University in 2001. Prior to his academic career, James was with Price Waterhouse Coopers, where he worked in audit and risk management consulting in Sydney, London and New York.

James specialises in business ethics and sustainability and has consulted, researched and taught extensively in these areas. He led a team engaged by the Australian Bureau of Meteorology to analyse the benefits of adopting national water accounting standards and was part of a team engaged by the NSW Office of Environment and Heritage to develop energy efficiency training for the accounting profession. He developed and teaches the undergraduate unit Measuring Sustainability and has developed and teaches undergraduate and postgraduate units in business ethics. His current projects include the use of General Purpose Accounting reports by the NSW Office of Water, accounting for mercury under the Minamata Convention, accounting for carbon emissions by cities, accounting for (in)equity, the disclosure of corporate political donations and the development of optimum habits for professional excellence.

Professional Certifications:

  • Australian Chartered Accountant with Chartered Accountants Australia and New Zealand

Education

  • PhD: (Macquarie University)
  • Postgraduate Certificate in Environmental Studies: (Macquarie University)
  • Bachelor of Economics (Hons): Accounting (Macquarie University)
  • Australian Chartered Accountant: (Chartered Accountants Australia and New Zealand)

Research grants

  • Water Accounting Standards Benefit review: Hazelton, J., Cummings, L, Leung, P. and Wang F., [2011] "Research Report for Effects Analysis of Exposure Draft of Australian Water Accounting Standard 1". Australian Bureau of Meteorology. $28,655.
  • Energy efficiency training: Cummings, L. S., Hazelton, J., North, J., CPA Australia, Ridehalgh, N., Petersen, A., Beletich, S., and Wong, Z., [2011], "Accounting for Energy Efficiency: A Roadmap for Transition", Office of Environment and Heritage (NSW), Department of Premier and Cabinet, Energy Efficiency Training Program (Accounting and Business Management Projects), $241,139.
  • Water Accounting Standards Development research: Hazelton, J and E. Tello Melendez [2008] Research undertaken to assist with the development of Australian Water Accounting Standards via participation in pilot process and development of issues papers for consideration by the Water Accounting Standards Board, $43,233.
  • Ethics education development: Dyball, M., Wright, S. and Hazelton, J [2009] University Priority grant (competitive) "Alignment and Development of Learning, Teaching and Assessment Resources for Ethics Education in Accounting Programs" The project aims to improve ethics education within the curriculum (responding to calls from the International Federation of Accountants and others) by developing an integrated approach to ethics throughout the accounting curriculum as well as incorporating aspects of moral theory (such as discourse ethics and non-western ethical perspectives) typically absent from accounting ethics. $29,654.
  • Social and Critical Research: Boyce, G, Blair, B., Davids, C., Hazelton, J. and de Lernia, C. [2008-7] "Social and Critical Research in Accounting and Accountability" Funds received from a University Strategic Support for Research Strengths (competitive) grant to assist the Social and Critical Research in Accounting and Accountability Group. Various activities were supported, including data collection and a visit by an international Scholar in 2009. $50,661 (28,000+$22,661).

Current projects

  • Water accounting
  • Mercury accounting
  • Carbon accounting for cities
  • Corporate political donations
  • Habits for professional excellence
  • Accounting for (in)equity
  • Ethics in the banking and finance industry

Publications

journal toggle icon open Refereed Journal Articles

  • Tello, E., Hazelton, J. and Cummings, L. (2016), "Potential users' perceptions of general purpose water accounting reports", Accounting, Auditing & Accountability Journal, Vol. 29 No. 1, pp. 80-110.
  • Tweedie, D. and Hazelton, J. (2015), "Social Accounting for Inequality: Applying Piketty's Capital in the Twenty-First Century", Social and Environmental Accountability Journal, Vol. 35 No. 2, pp. 113-122.
  • Hazelton, J. (2014), "Corporate water accountability: the role of water labels given non-fungible extractions", Pacific Accounting Review, Vol. 26 No. 1, pp. 8-27.
  • Leong, S., Hazelton, J., Taplin, R., Timms, W. and Laurence, D. (2014), "Mine site-level water reporting in the Macquarie and Lachlan catchments: a study of voluntary and mandatory disclosures and their value for community decision-making", Journal of Cleaner Production, Vol. 84 No. 1, pp. 94-106.
  • Leong, S., Hazelton, J. and Townley,C. (2013), "Managing the Risks of Corporate Political Donations: AUtilitarian Perspective", Journal of Business Ethics, Vol. 118 No.2, pp. 429-445.
  • Tweedie, D., Dyball, M. C., Hazelton, J. and Wright, S. (2013) Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum, Journal of Business Ethics, Vol. 115 No. 1, pp. 1-15.
  • Hazelton, J. (2013) Accounting as a human right: the case of water information, Accounting, Auditing & Accountability Journal, Vol. 26 No. 2, pp. 267-311. [Highly Commended, 2013 Mary Parker Follett Award]
  • Wright, S., Byers, P., Dyball, M.C., Hazelton, J. and Radich, R. (2011) Engaging Staff in Curriculum Change: Reflections from an Accounting Ethics Initiative, Asian Social Science, Vol. 7 No. 11, pp. 93-99. 
  • Hazelton, J. and Haigh, M. (2010) Incorporating Sustainability into Accounting Curricula: Lessons Learnt from an Action Research Study, Accounting Education: An International Journal. Vol. 19, Nos. 1-2, pp. 159-178.
  • Hazelton, J. and Cussen, K. (2005) The Amorality of Public Corporations, Essays in Philosophy, Vol 6(2).
  • Haigh, M. and Hazelton, J. (2004) Financial markets: a tool for social responsibility? Journal of Business Ethics, Vol 52(1), pp. 59-71.

Creative works

  • Hazelton, J. (2010) Adam, Inc., Accounting, Auditing and Accountability Journal, Vol. 23, No. 2, pp. 293-295.

Review articles

  • Hazelton, J. (2013), "Review of "Regulatory Theory Insights into the Past, Present and Future of General Purpose Water Accounting Standard Setting"", Social and Environmental Accountability Journal, Vol. 33 No. 2, pp. 117-118.
  • Hazelton, J. (2011) A review of "Shifting Paradigms in Corporate Environmentalism: From Poachers to Gamekeepers", Social and Environmental Accountability Journal, 31(2), pp. 171-172.

publications toggle icon open Industry Publications

  • Hazelton J. Water Labelling - Imperative or impossible? Irrigation Australia, August 2008, pp. 12-13.

Inquiry submissions

  • Hazelton, J. (2016) Submission to Global Reporting Initiative Transition to Standards Project
  • Hazelton, J. (2013) Submission to Alliance for Water Stewardship re Beta version of the AWS International Water Stewardship Standard
  • Hazelton, J. (2013) Submission to the Water Accounting Standards Board re Exposure Draft of Australian Water Accounting Standard AWAS 2
  • Leong, S. and J. Hazelton (2012) Submission to Global Reporting Initiative G4 Guidelines
  • Leong, S., J. Hazelton and C. Townley (2008) Submission to Select Committee on Electoral and Political Party Funding 
  • Tello Melendez, E. and J. Hazelton (2008) Submission to Select Committee on Electoral and Political Party Funding 
  • Hazelton, J. (2006) Submission to Corporations and Markets Advisory Commission inquiry into corporate social responsibility
  • Hazelton, J. (2005) Submission to Australian Senate Inquiry into Corporate Responsibility
  • Hazelton, J. (2004) Submission to Global Reporting Initiative Framework for Public Sector Reporting

chapters toggle icon open Book Chapters

  • Hazelton, J. (2015), "Developments in Corporate Water Accounting and Accountability", in D. Crowther and M. A. Islam (ed.), Sustainability After Rio (Developments in Corporate Governance and Responsibility, Volume 8), Emerald Group Publishing Limited, Published Online, pp. 27-55.
  • Hazelton, J. and Haigh, M. (2013), "Incorporating Sustainability into Accounting Curricula: Lessons Learnt From an Action Research Study", in A. Sangster and R. M. S. Wilson (ed.), Liberalising the Accounting Curriculum in University Education, Routledge, Oxford, pp. 126-145.
  • Hazelton, J. (2009) Philosophies of Business and Management, Ch. 2 in Business Management and Environmental Stewardship, edited by R. Staib, Palgrave Macmillan. [Designated an Outstanding Academic Title by the American Library Association]

reports toggle icon open Consultancy Reports

  • Hazelton, J., Cummings, L, Leung, P. and Wang F. (2011) Standardised Water Accounting: Effects Analysis, Macquarie University, Sydney. Report prepared for the Water Accounting Standards Board (available at http://www.bom.gov.au/water/standards/wasb/effects.shtml).
  • Hazeton, J. and Tello Melendez, E. (2009) The Users of General Purpose Water Accounting Reports, Discussion paper prepared for the Water Accounting Standards Board.
  • Hazeton, J. and Tello Melendez, E. (2009) The Temporal Classification of Water Assets and Liabilities, Discussion paper prepared for the Water Accounting Standards Board
  • Hazeton, J. and Tello Melendez, E. (2009) Water Accounting - Frequently Asked Questions, Resource document prepared for the Water Accounting Standards Board

conference toggle icon open Conferences and Presentations

Academic presentations

  • Hazelton, J., (2014), "Corporate water accounting standards A case of quantity over quality", 3rd Environmental and Sustainability Management Accounting Network Africa Conference, Limpopo, South Africa, June 25
  • Leong, S., Hazelton, J., Taplin, R., Timms, W. and Laurence, D. (2013), "Australian Mining Information for Community Decision-Making: Site Level Water Disclosures for the Macquarie and Lachlan Catchments", 7th Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe, Japan, July 26-28.
  • Hazelton, J. (2013), "Australian Corporate Water Reporting Critical Review", 2nd Congress on Social and Environmental Accounting Research France, Montpellier, France, May 2-3.
  • Leong, S., Cummings, L. and Hazelton, J. (2013), "Accountability and the Australian Federal Political Donation and Expenditure Regime", 2nd Congress on Social and Environmental Accounting Research France, Montpellier, France, May 2-3.
  • Hazelton, J. and Balatbat, M., Reflections on Promoting Energy Efficiency to Accountants, 11th Australasian Conference on Social and Environmental Accounting Research, Wollongong, Australia, December 2012.
  • Tello Melendez, E., Cummings, L. and Hazelton J., Stakeholders' Perspectives On Standardised Water Accounting Reports: Accountability Perspective, 11th Australasian Conference on Social and Environmental Accounting Research, Wollongong, Australia, December 2012.
  • Hazelton, J. Water-related accountability of Sydney's major water users: Practices and possibilities, 4th Italian Conference on Social and Environmental Accounting Research, Trento, Italy, September 2012.
  • Tello Melendez, E., Cummings, L. and J. Hazelton, Perspectives of Potential Users of Water Accounting Reports: An Accountability Point of View, 10th Australasian Conference on Social and Environmental Accounting Research, Launceston, Tasmania, December 2011.
  • Leong, S., Cummings, L. and J. Hazelton, Accountability and the Australian Political Donation and Expenditure Regime, 10th Australasian Conference on Social and Environmental Accounting Research, Launceston, Tasmania, December 2011.
  • Hazelton, J. Rights-based Accountability: The Right to Water Information, 6th Asia Pacific Interdisciplinary Research in Accounting Conference, Sydney, Australia, July 2010.
  • Tello Melendez, E. and J. Hazelton, Standardised Water Accounting in Australia, conference paper presented at the 32nd Hydrology and Water Resources Symposium, December 2009.
  • Hazelton, J. Water Use Accountability for Australian Corporations, presented at the 21st CSEAR International Congress on Social and Environmental Accounting Research, University of St Andrews, Scotland, September 2009.
  • Hazelton J. Options for Australian Corporate Water Reporting, 4th International Conference on Water Resources and Environmental Research, Adelaide, April 2008
  • Dilernia, C. and J. Hazelton, Accounting, accountability and money - implications of Georg Simmel's Philosophy of Money for the social and environmental accounting project, 2008 Critical Perspectives on Accounting Conference, New York, USA, April 2008. 
  • Leong S., and J. Hazelton, The Case of Mandatory Reporting of Corporate Political Donations: Lessons from an Alternative Reporting Model for the TBL Debate, 2008 Critical Perspectives on Accounting Conference, New York, USA, April 2008.
  • Hazelton J. Water Reporting by Australian Corporations: Past practices and future possibilities, 6th Australasian Conference on Social and Environmental Accounting Research, Sydney, December 2007.
  • Leong S., J. Hazelton and C. Townley, The Moral Status of Corporate Political Donations and the Impact of Disclosure, 6th Australasian Conference on Social and Environmental Accounting Research, Sydney, December 2007.
  • Melendez, E. T. and J. Hazelton, Corporate Political Donations in Australia: Frequency, Location and Motivation of Voluntary Disclosures, 6th Australasian Conference on Social and Environmental Accounting Research, Sydney, December 2007.
  • Hazelton, J. Catching the G3 Wave: Would increased compliance with GRI water-related disclosures improve Australian water sustainability? 5th Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, New Zealand, July 2007.
  • Dilernia, C. and J. Hazelton, What insights does Georg Simmel's The Philosophy of Money (1907) Offer to contemporary accounting? 5th Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, New Zealand, July 2007.
  • Hazelton, J. Four Ways to Tame the Corporation, Fifth Conference of the Centre for Social and Environmental Accounting Research, Wellington, New Zealand, November 2006.
  • Hazelton, J. and M. Haigh, Incorporating Sustainability into Accounting Education,  Fourth Conference on Environmental Justice and Global Citizenship, Oxford, UK, July 2005.
  • Hazelton, J. Who is Accountable for the Triple Bottom Line? 15th International Conference on Social and Environmental Accounting Research (3rd Australasian CSEAR Conference), Sydney, April 2004.

Industry presentations

  • CPA Congress Perth (21 November 2012) - Energy Efficiency and Carbon Strategy
  • CPA Congress Adelaide (16 November 2012) - Energy Efficiency and Carbon Strategy
  • CPA Congress Sydney (24 October 2012) - Energy Efficiency and Carbon Strategy
  • ICAA 'Town and Gown' seminar series (3 September 2012) - Recent developments in water accounting
  • ICAA Triple Bottom Line Special Interest Group (17 April 2012) - Recent developments in water accounting

Affiliations / activities

Service

  • Editorial Boards: Meditari Accountancy Research Accounting, Auditing and Accountability Journal
  • Reviewer for Accounting, Auditing and Accountability Journal, Critical Perspectives in Accounting, Journal of Cleaner Production, Managerial Auditing Journal, Accounting Education: An International Journal, Climate Law, Accounting Forum, Meditari Accountancy Research, Routledge, Emerald.
  • Member - Sustainability Research Network
  • Elected Staff Representative - Macquarie University Consultative Committee
  • Departmental Workplace Health and Safety Officer

phd supervision toggle icon open PhD Student Supervision