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David R Moore

BEd (Melb), Grad Dip Comp Ed (Melb), Grad Dip Acc (Monash), MBus (RMIT), PhD (in progress; La Trobe)

Lecturer, College of Business

David commenced employment as a lecturer in Accounting with Victoria University in February 2010. Since then he has undertaken teaching responsibilities in Financial Accounting, Social and Environmental Accounting, Management Control Systems and Accounting for Decision Making. He has also undertaken administrative responsibilities such as course and unit coordination.

Prior to joining Victoria University, he held positions at the University of Sydney, the University of Tasmania and RMIT University where he lectured in Management and Financial Accounting as well as Social and Environmental Accounting, along with administrative responsibilities.

His research and teaching interests include public-sector accounting and sustainability accounting, in particular environmental management accounting, environmental management systems, accounting for emissions trading schemes (ETS) and therefore carbon accounting. Research papers on these topics have been presented at local and international refereed conferences and published in Critical Perspectives on Accounting, Management Accounting Research and Accounting, Auditing and Accountability Journal.

David is currently completing a PhD on Carbon Pricing Policy Development in Australia, with a particular focus on the unsuccessful attempt to introduce an ETS known as the carbon pollution reduction scheme (CPRS) in 2009. This being undertaken through La Trobe University under the supervision of Professor Ken McPhail.

Publications

Journal articles

Moore, D.R.J. & McPhail, K. (2016) Strong structuration and carbon accounting: A position-practice perspective of policy development at the macro, industry and organizational levels, Accounting, Auditing & Accountability Journal, Vol. 29, Iss. 7, pp. 1204-1233 (Journal Ranking: ABDC 2013 A; ERA 2010 A*)

Moore, D.R.J. (2013) Sustainability, institutionalization and the duality of structure: contradiction and unintended consequences in the political context of an Australian water business, Management Accounting Research, Vol. 24, Iss. 4, pp. 366-386 (Journal Ranking: ABDC 2013 A*; ERA 2010 A).

Moore, D.R.J. (2011) Structuration theory: The contribution of Norman Macintosh and its application to emissions trading, Critical Perspectives on Accounting, Vol. 22, No. 2, pp. 212 – 227 (Journal Ranking: ABDC 2013 A; ERA 2010 A).

Moore, D.R. (2008) Transformation of the Australian public sector and environmental accounting practices: The case of water, Australasian Accounting Business and Finance Journal, Vol. 2, Iss. 1, pp. 60-81 (Journal Ranking: ABDC 2013 C; ERA 2010 B).

View David's Google Scholar Profile

Access David's papers on the Social Science Research Network (SSRN)

Conference papers

D. Moore & K. McPhail (2017) Ideology and carbon accounting: the case of the carbon pollution reduction scheme (CPRS) in 2009, Global Accounting & Organizational Change Network Conference, November 2017, La Trobe University, Melbourne, Australia

Moore, D.R.J. & McPhail, K. (2016) Strong structuration and carbon accounting: A position-practice perspective of policy development at the macro, industry and organizational levels, 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Melbourne, Australia.

Moore, D.R.J. (2012) Sustainability, institutionalization and the duality of structure: Contradiction and unintended consequences in the political context of an Australian water business, RMIT Accounting for Sustainability Conference 2012, Melbourne, Australia.

Moore, D.R.J. (2011) Sustainability, institutionalization and the duality of structure: a partial story with contested meanings within the political context of a water business, Critical Perspectives on Accounting 2011 Conference, Florida, USA.

Moore, D. (2007) Transformation of the Australian public sector and environmental accounting practices: The case of water, 6th Australasian Conference on Social and Environmental Accounting Research, Sydney, Australia.

Teaching responsibilities

Coordination & teaching: BAO3309 Advanced Financial Accounting

Teaching: BAO5535 Issues in Contemporary Accounting

Postgraduate research students

Completed: 1 masters minor thesis student

Portfolios

Areas of expertise

  • Carbon accounting
  • Sustainability accounting
  • Emissions trading schemes
  • Public sector accounting

Contact details

+61 3 9919 4045