critical accounting perspective

customers had experienced a \"number of issues\" with the national carrier, including over ight credits. The chair of the ACCC, Gina Cass-Gottlieb, says \"as a general principle, Qantas and other airlines need to make a realistic assessment of how many ights they can serve\". A scarred workforce The AB; :3 Four garners spoke to current and former staff of Qantas, including pilots, ight attendants and baggage handlers, who claimed ruthless cost-cutting was to blame for the airline losing its way. \"The cuts that have come from the decisions of management have been incredibly, incredibly deep. [It] is now impacting upon not only the customer experience, but it just makes us feel like we're disposable and almost like the company hates us,\" one ight attendant told Four Corners. Ground handlers in Qantas' supply chain recently threatened industrial action due to the prospect of pay and conditions going backwards, according to the transport workers union. Luggage handlers had planned a 24hour strike on Monday 12 September, which was cancelled after workers reached an agreement with the company on a new collective bargaining agreement in Australia. Meanwhile, Menzies ground workers in NSW and Victoria secured a commitment from their company for pay increases and to insource all operations currently outsourced after preparing to move to a protected action ballot, the tranSport workers union said in a statement on Thursday. Qantas has said staff shortages due to Covid-19 were behind the problems, but at one point r l m m r f r l in h r 11 \"match fit\". Following staff layoffs due to ggvid-lg, Andrew Charlton, the managing director of independent air transport consultant Aviation Advocacy, says the \"industry (including Qantas, of course) is going hell for leather to re-recruit staff\boosted by freight, frequent yer programs and small-to-private corporate jets, which all helped maintain cashow during the pandemic. Tim Ryley, the professor of aviation at Grifth University, believes \"it will be another year or two before we get to some form of stability in the industry, in a similar way to times before Covid-lg\". Charlton says \"given the turbulence this (northern) summer\