71 results for Massey University, Working or discussion paper

  • Home-based internet businesses as drivers of variety

    Sayers, Janet; Van Gelderen, Marco; Keen, Caroline

    Working or discussion paper
    Massey University

    The paper shows how and why Home-Based Internet Businesses are drivers of variety. This paper argues, by means of five theoretical perspectives, that because of the variety HBIBs generate, they contribute to the economy over and above their direct and indirect contributions in terms of revenue and employment. A multiple case study approach is employed studying the best practices of eight HBIBs. It is found that HBIBs generate variety because of the unique way in which they operate, and because of the reasons why they are started. How HBIBs operate can be captured in the acronym SMILES: Speed, Multiple income, Inexpensive, LEan, and Smart. They are founded (amongst other motives) for reasons of autonomy, freedom and independence. Both aspects – the how and why – of HBIBs are conducive to the creation of variety as they facilitate trial-and-error commercialization of authentic ideas. Five theoretical perspectives posit that variety is important for the industry and the economy: evolutionary theory, strategic management, organic urban planning, opportunity recognition, and the knowledge economy. The findings are discussed in the context of each perspective.

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  • Rethinking Polynesian mobility: A new Polynesian Triangle?

    Barcham, Manuhuia; Scheyvens, Regina; Overton, John

    Working or discussion paper
    Massey University

    No abstract available

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  • A preliminary Scanning Electron Microscope (SEM) study of magnetite surface microtextures from the Wahianoa moraines, Mt Ruapehu, New Zealand.

    Mandolla, Stephanie; Brook, Martin S

    Working or discussion paper
    Massey University

    Scanning electron microscope (SEM) of quartz micro‐textures has routinely been used to identify the depositional environment of sediments in areas of former ice‐sheet glaciation. On volcanic mountains, where the geomorphic origin of ridge deposits is often poorly understood, quartz is much less abundant, so SEM analysis has not been used as a depositional discriminator. Preliminary research on surface micro‐textures of abundant magnetite grains from the Wahianoa moraines, south‐eastern Mt Ruapehu, suggests that SEM of magnetite may be useful in determining the process‐origin of deposits. We describe micro‐textures and surface characteristics of samples of magnetite, and our study shows that many of the micro‐textures visible on quartz, thought to be diagnostic of glacial transport, are present on magnetite too. However, evaluating whether SEM analysis of magnetite is an applicable technique will require a better understanding of the microtextures occurring on known glacial, fluvioglacial and aeolian deposits on volcanic mountains.

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  • Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets

    Mathews, M. R.; Higson, A. W.

    Working or discussion paper
    Massey University

    Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents. Many of these items are not purchased but internally generated within the organisation, and may account for much of the difference in magnitude between book value and market capitalisation. The International Accounting Standards Committee has recently issued IAS 38 to regulate the reporting of intangible assets, and includes therein the prohibition of those intangible assets, which have been internally generated. This prohibition would cut across recently developed practices in Australia and New Zealand. The problem is compounded by an increasingly close relationship between IASs and the national standards of both Australia and New Zealand, making it very likely that the problem areas within IAS 38 will be transferred to the national standards. This paper examines the areas within IAS 38, which are likely to lead to undesirable consequences, both for internally generated intangible assets but also in terms of the reinforcement of somewhat conservative aspects of financial accounting including historical cost and the inhibiting effects on new developments generally. The possible compounding effects of an expectations gap between the traditional and expected role of financial statements is briefly examined as a possible explanation of the divergence of opinion between different groups involved in the development of accounting standards and reports.

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  • An exploratory investigation into the corporate social disclosure of selected New Zealand companies

    Hall, J. A.

    Working or discussion paper
    Massey University

    Corporate social disclosure, that is, the communication of an organisation’s social and environmental impact through the annual report or similar medium, is an increasingly important issue, and arguably has benefits for companies and society. This study investigates the corporate social disclosures of five companies over a five-year period, with the aim of investigating trends in corporate social disclosure in large New Zealand companies who operate in industries receiving public attention for their social and environmental impact. Corporate social disclosure was measured through number of sentences disclosed, and classified into theme (environment, energy, product, community, employee health and safety, employee other and general) and evidence (monetary quantitative, non-monetary quantitative and declarative). This study found no clear trend of increasing levels of corporate social disclosure; instead there was an increase in 1997 and a decrease in 1998. Legitimacy theory, political economy theory and economic conditions represented possible explanations for this trend, demonstrating the difficulty in using a single perspective to explain corporate social disclosure. Corporate social disclosure did not significantly increase from 1996 to 2000, and disclosure was primarily ‘quantitative’ and ‘employee other’, leading this research to posit that New Zealand companies are not responding to the increased worldwide importance of corporate social disclosure. In summary, this study provides valuable empirical evidence of corporate social disclosure in New Zealand, and also provides an example of the complexity of corporate social disclosure practice, and the difficulty in applying a single theoretical perspective to explain corporate social disclosure.

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  • Should the law allow sentiment to triumph over science? The retention of body parts

    Thomas, C. M.

    Working or discussion paper
    Massey University

    The use of human body material including tissue and organs has been controversial for many centuries. Concerns arose in the eighteenth century about practices used to obtain corpses for dissection. Scientific studies in biotechnology have placed increased value on the body as a source of research material. At the same time there is now a greater emphasis on individual autonomy. Disputes reflect the striking differences between scientific or utilitarian perspectives and the body’s social meaning. This paper considers issues that have arisen in several countries relating to the use of body parts and considers whether the law in New Zealand is sufficient to prevent such problems from arising in New Zealand. The conclusion is that present legal structures are insufficient to keep pace with technological advances. If biotechnology is to advance, it is essential to address the issues of consent while respecting cultural and religious views of the need for respect for the human body.

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  • Devolved school-based financial management in New Zealand : observations on the conformity patterns of school organisations to change

    Tooley, S.; Guthrie, J.

    Working or discussion paper
    Massey University

    This paper examines the intent and consequences of ‘new’ financial management (the ‘New Public Financial Management’) (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant administrative reform of the New Zealand (NZ) state education system. The 1989 administrative reform of the NZ education system was predicated on a particular view of public sector management, which was characterised by the umbrella heading of ‘New Public Management’ (NPM). It was claimed that NPFM provided a link between the sets of values highlighted through the NPM reform process and the internal workings of various public sector organisations. The study provides case studies of the organisational financial management practices of four schools, some ten years after the reform. The observed practices are analysed and interpreted within a theoretical framework comprising two competing theories of change – NPM which provides the ‘normative’ intent for public sector organisational change, and institutional theory that offers an explanation of the ‘operational’ consequences of public sector organisational (i.e. schools) response to change. The findings suggest that accounting and management technologies have served a useful, political purpose, although not in the way espoused by NPM proponents.

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  • Has IFRS resulted in information overload?

    Morunga, M.; Bradbury, M. E.

    Working or discussion paper
    Massey University

    The move to NZ IFRS has been surrounded by complaints of too much information being provided. This is not simply a matter of the cost of providing the information, but the possibility of data overload. Data overload is an important issue as it impacts information search strategies and decision outcomes. This relevant for the current debate on differential reporting and for assessing whether NZ IFRS has achieved its goals of reducing the cost of financial analysis. The purpose of this paper is to examine the impact of the move to international financial reporting by New Zealand listed entities on the quantity of data provided in the annual report. Our analysis shows that the annual report increased for 92% of our sample firms. The average increase in size was 29% of the prior years‟ annual report and arose through notes to the accounts and accounting policies. Even after transitional information (e.g., accounting policies and reconciliations) the increase is 15%.

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  • Claims for wrongful pregnancy and child rearing expenses

    Thomas, C. M.

    Working or discussion paper
    Massey University

    Subsequently published as Cordelia Thomas, ‘Claims for wrongful pregnancy and damages for the upbringing of the child’ (2003) 26 University of New South Wales Law Journal 125. With permission of the UNSWLJ

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  • The impact of The Warehouse on New Zealand small towns: A discussion paper with specific reference to Maori

    Sayers, Janet; Low, Will; Davenport, Eileen

    Working or discussion paper
    Massey University

    This discussion paper is based on empirical material looking at the social impact of The Warehouse (TW) on small town NZ. The results of this research show that Māori have a more positive orientation to The Warehouse than the non-Māori population. This paper provides some explanations of why this could be the case in small town New Zealand. The discussion paper suggests that large-format retail researchers need to be more careful when arguing that large-format retailers negatively affect small towns: the impact of their entry depends on socio-economic factors and the ethnic circumstances of various groups in the community and their outlying areas.

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  • The organization of organizational discourse

    Prichard, Craig

    Working or discussion paper
    Massey University

    Discourse, as Fairclough, Graham, Lemke, and Wodak (2004) noted in the introduction to their new journal, Critical Discourse Studies, is now well established as a category in social sciences. And yet, as they also note, we find significant differences as to what discourse and discourse analysis refer. These differences are, they argue, because of different theoretical, academic, and cultural traditions and how these traditions "push discourse in different directions" (2004:4). In this review essay I sketch out the key direction that discourse has been pushed or pulled in organization studies. To set the scene, I review two books that seek to advance our understanding of discourse and language analysis in organization studies. Each has its strengths, but both are relatively disengaged from the journal literature in the same field. In response to this weakness, I present a brief, citation-based examination of discourse analysis in the management and organization studies field. This analysis brings to light eight different streams of work that are underway.

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  • Commercialisation of the supply of organs for transplantation

    Thomas, Cordelia

    Working or discussion paper
    Massey University

    Internationally, there is a shortage of organs available for organ donation. Human tissue and cells are becoming increasingly valuable as part of commercially valuable biotechnological research. The developments have outstripped the existing legal controls and have led to concerns about the use of human tissue retained after post mortems in England and Australia and the growth of black markets dealing in human organs and tissue. There is a need for ethical discourse about the extent to which such developments should be recognised and controlled by the law. Further, if the supply of organs available for transplantation is to be increased, the systems of consent in many countries are unsuitable. Development of a system in which benefits are available to the donors or their families may increase the supply of organs. If financial benefits are available from biotechnological advances, the people providing the necessary materials in the form of human tissue or organs may believe they have a right to share in the resultant benefits. This paper considers the ethical issues arising from the various systems of consent to organ donation that have been adopted in different jurisdictions. Fundamental to any such debate is the issue of property rights- whether a living person has property rights over their own body and whether there exist property rights to a human body following death. The role of the State is fundamental to such a debate. This paper considers the potential for the commercialisation of the supply of organs and some approaches that might facilitate commercialisation. Aspects of the law contract that might arise are outlined. Overall, the conclusion is that these issues must be addressed by way of legislation. If commercialisation is permitted in some form, this must be carefully controlled to ensure that the vulnerable members of Society are not disadvantaged. It is suggested that any benefit should be provided by the State rather than by way of individual contracts between donor and recipient, to avoid the situation arising where only the financially advantaged could afford treatment.

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  • The development of social and environmental accounting research 1995-2000

    Mathews, M. R.

    Working or discussion paper
    Massey University

    This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered a period of 25 years in three time periods: 1971-1980; 1981-1990; and 1991- 1995. The literature was classified into several sub-groups including empirical studies, normative statements, philosophical discussion, non-accounting literature, teaching programmes and text books, regulatory frameworks, and other reviews. In this review a number of new sub-categories have been employed as appropriate. The author is able to conclude on an optimistic note. The additions to the literature during the period 1995-2000 are encouraging. Researchers in this area are perhaps less naïve and more experienced than previously, and this, when added to their enthusiasm should lead to penetrating observations and commentaries over the next five years.

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  • The development of a strategic control framework and its relationship with management accounting

    Durden, C. H.

    Working or discussion paper
    Massey University

    Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has been suggested that organisations should adopt strategic management accounting techniques and management control systems which are orientated towards the achievement of strategic goals. This paper argues that integration with strategic control would significantly enhance the relevance of management accounting systems. In developing such an approach this paper first integrates the salient features of the extant strategic control models in a framework that recognises the needs of the current business environment. And second, it examines how strategic control could be used as the basis for developing management accounting systems that have a stronger strategic focus.

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  • The value added statement: bastion of social reporting or dinosaur of financial reporting?

    van Staden, C. J.

    Working or discussion paper
    Massey University

    South Africa is at present experiencing the highest incidence of publication of the value added statement reported anywhere in the world to date. In addition research investigating the predictive ability of value added information has been conducted in the USA since 1990, even though the value added statement has not been published there. The research reported in this paper sets out to establish whether the value added statement is a disclosure worth considering by companies around the world, by investigating the South African experience with the value added statement. The social accounting theories of organisational legitimacy and political costs were found to be best suited to explain why the value added statement is published. Surveys among the companies publishing the value added statement indicated that management had the employees in mind when they published this information. However, a survey among users has indicated that very little use has been made of the value added statement. The main reason for this seems to be that the unregulated nature of the value added statement allows for inconsistencies in disclosures, which eventually caused users to suspect bias in the reports. The USA evidence that the information has additional predictive power is not confirmed by a South African study, and is complicated by the limited additional information contained in the value added statement. The South African experience with the value added statement does not make a convincing case for publication. Rather, it highlights the need for unbiased and verified social disclosures that will be useful to all the stakeholders of the company. In addition, it has implications for other voluntary social and environmental disclosures.

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  • Externalities revisited: the use of an environmental equity account

    Mathews, M. R.; Lockhart, J. A.

    Working or discussion paper
    Massey University

    This exploratory paper attempts to restart a debate about the incorporation of environmental externalities into the cost structure of the organisation. A number approaches are considered; regulation together with all that would follow such as audit and policing; pollution permits, which probably can only be used with a sinking lid application; and other charging mechanisms such as making the private sector pay for public sector capital funding. The fourth alternative, the use of an environmental equity account, has not been widely considered in the literature. The paper proposes the use of an environmental equity account (after Boone and Rubenstein, 1997) with the express intent of generating a charge for environmental impact based on the cost of control. That is, the cost of implementing state of the art technology compared to that currently in use within the organisation, is used as a balance which may be either paid as a capital sum or carried as a balance sheet entry upon which dividend payments would have to be made. It is envisaged that both capital sums and dividend payments would go to an agency responsible for environmental remediation activity.

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  • One way forward: non-traditional accounting disclosures in the 21st century

    Mathews, M. R.; Reynolds, M. A.

    Working or discussion paper
    Massey University

    Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational legitimacy is a narrow view, in which information is targeted towards specific stakeholders and not to the general public. This paper considers a range of models (variously called guidelines, standards and charters) which have been put forward by different organisations to aid the development of social and environmental disclosures. In all cases verification and attestation are part of the proposed regimen. The question which the papers attempts to answer is whether any one of the models would be capable of rapid adoption as part of an expanded GAAP, should the professional accounting bodies think that this is desirable. The outcome of our deliberations is cautious support for the use of EMAS and ISO 14000 as the basis for a modified GAAP plus the further development of the GRI 2000 guidelines into a set of standards covering both social and environmental reporting.

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  • Strategic accounting: revisiting the agenda

    Nyamori, Robert Ochoki

    Working or discussion paper
    Massey University

    Rapid changes in the external environment of organisations have been accompanied by calls for accountants to change the nature of information they provide, the skills they possess and the role they play in the organisation. The proposed changes, which are encapsulated under the phrase accounting for strategic positioning or strategic management accounting are two pronged. On one hand accountants are required to reposition themselves in the organisation hierarchy where they will be involved in the formulation, implementation and choice of strategies. Accountants are also being urged to adopt a range of techniques whose emphasis is futuristic and external to the firm especially emphasizing the importance of monitoring customers and competitors. A review of the literature has revealed that while considerable effort has been put into the development of rational techniques for proposed use less has gone into whether, how and with what effect the proposed techniques have been implemented in organisations and society. The literature has adopted an uncritical approach to the proposals for a strategic accounting, providing little insight into how the discourse of strategy has come to occupy such a position of centrality in organisations and society with other functions seeking to be branded “strategic”.

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  • Aspects of the motivation for voluntary disclosures: evidence from the publication of value added statements in an emerging economy

    van Staden, C. J.

    Working or discussion paper
    Massey University

    This paper investigates the motivation for the voluntary disclosure of financial information by companies in their annual financial statements, by examining aspects of the usefulness of the value added statement. The value added statement is published voluntarily with the annual financial statements and is currently experiencing high levels of publication in South Africa, which is evidently brought about by the high political costs and significant legitimacy threats that companies operating in South Africa are facing. It was found from the literature and from a survey among management that the value added statement was primarily aimed at the employees. Employees have also been regarded as users of financial information in the literature. However, a survey among trade unions in South Africa found that almost no use is made of the value added statement even though the unions make use of other financial information. This indicates that voluntary disclosures do not necessarily satisfy the information needs of their intended audience. The research also indicates that the trade unions might not use the value added statement because they suspect that the statement is being used to reduce political costs and legitimacy threats, and is therefore not reliable. This is a major shortcoming of voluntary disclosures.

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  • The impact of events on annual reporting disclosures

    Hooks, J. J.

    Working or discussion paper
    Massey University

    Burchell, Club and Hopwood (1985) considered that “little is known of how...wider social forces can impinge upon and change accounting” (p.382). This study identifies six political forces that may have instigated changes in accounting practice and annual reporting of a New Zealand electricity entity. Based on the literature (Hopwood, 1983, 1990; Napier, 1989; Gray and Haslam, 1990; Thomson, 1993) it is expected that significant changes in the environment in which the entity operates will effect changes in reporting. The study compares the annual report disclosures of an Electricity Supply Authority on a yearly basis from 1970 to 2001 - a 18 year period with little significant environmental impact in the electricity industry with a period of intense activity in the following 14 years. The study found considerable evidence that the change from a local body accountable to electors/consumers to a public company accountable to shareholders, led to a greater emphasis on profits and earnings per share as a means of measuring performance. It identifies specific changes in accounting practice that support this view as well as a period of “big bath” accounting, decreasing disclosure of commercially sensitive information, and the increasing use of dramatic presentation in the annual report.

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