Search

Purpose: This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. Design/methodology/approach: Each course's published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students. Findings: The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants. Research limitations/implications: The research is limited to sustainability education content at a single university. Practical implications: Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability. Social implications: Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society. Originality/value: This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education. [ABSTRACT FROM AUTHOR]

Purpose: Small and medium-sized enterprises (SMEs) use networks to overcome knowledge deficiencies in pursuing innovation. However, balancing the cost and risk of growing networks, especially internationally, with potential gains in knowledge remains a critical challenge. Searching for innovation knowledge in international and domestic networks can be complementary when learning is compressed or as competing when the SMEs capacity to use the new knowledge is exceeded. This paper aims to investigate whether knowledge searches in domestic and international networks are complementary or conflicting in pursuit of innovation. Design/methodology/approach: This study is based on firm-level data set comprising 426 SMEs located in New Zealand, an advanced small and open economy. Using multi-level modelling, this study tests competing hypotheses, asking whether domestic and international network searches are complements or substitutes when seeking ambidexterity. Findings: The research finds that, in contrast to earlier research, which shows increasing network breadth drives innovation activity, SMEs benefit less from knowledge search across combined domestic and international networks for exploration innovation and ambidexterity. In contrast, exploitation shows no effect, suggesting that combined networks could support exploitation. Originality/value: This paper highlights how SMEs mitigate the influence resource constraints have on the partnerships they form and how this translates to ambidexterity. Specifically, recognising that an opportunistic approach to network development may impose future constraints on SME ambidexterity. From a management perspective, the paper recognises that balancing knowledge search across domestic and international networks can facilitate ambidexterity; however, to prevent spreading resources too thinly, this likely requires exit from early domestic innovation network partnerships. [ABSTRACT FROM AUTHOR]

Purpose: This paper examines what facilitates the swift reconfiguration of freight movements across transport modes in the wake of a major disaster. Design/methodology/approach: A qualitative research approach focussing on the New Zealand (NZ) domestic freight transport operations in the wake of the 2016 Kaikōura earthquake is used with data collected through 19 interviews with 27 informants. The interviews are thematically analysed by using the framework method. Findings: The paper provides rich and detailed descriptions of the ability of a freight transport system to recover from a disaster through rapid modal shifts. This paper identifies nine factors enabling modular transport operations and highlights the critical role of physical, digital, operational and inter-organisational interconnectivity in the aftermath of a disaster. Originality/value: Although the management of freight disruptions has become a prevalent topic not only in industry and policy-making circles, but also in the academic literature, qualitative research focussing on the ability of commercial freight systems to adapt and recover from a disaster through rapid modal shifts is limited. This qualitative study sheds light on the mechanisms underlying the continuity of freight operations in the wake of a disaster and provides a comprehensive understanding of modular transport operations and the ability of freight systems to keep goods moving. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach: This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings: The paper identified factors that drove business resilience and innovation of small New Zealand businesses during times of crisis. Originality/value: The briefing saves busy executives, strategists, and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format. [ABSTRACT FROM AUTHOR]

Purpose: This paper is concerned with behavioural responses to reviewed ground rents in New Zealand. The focus is on how freehold growth information is interpreted when considering reviewed ground rents on ground leasehold value. Design/methodology/approach: Semi-structured interviews were conducted with ground leaseholders to inform the design of a controlled experiment. The interviews revealed that (a) purchasers tended to directly compare freeholds to ground leaseholds and (b) used rudimentary valuation methods. In the experiment, 40 property investors were requested to estimate the ground leasehold value close to the ground rent review time. Thereafter, 20 of the investors reassessed their ground leasehold value estimate using a projection of the future ground rent and a statement as to freehold growth (treatment). The control group of the remaining 20 investors received the estimate of the future ground rent only. Findings: The tendency for higher treatment group valuations indicated the growth information was too available. Comparing ground leaseholds directly to freeholds, rather than thinking about the cost implications, is attributed to a manifestation of the availability heuristic. Research limitations/implications: The study involves a typical ground lease arrangement (as verified by experts) in the New Zealand market where there are few protections for ground leaseholders. These findings justify prohibiting new ground leases where the ground rents are set by reference to freehold land value. Originality/value: This paper extends behavioural theory (availability heuristic) to explaining human interaction with ground leaseholds. [ABSTRACT FROM AUTHOR]

Purpose: Globally, prefabrication in housebuilding has evolved as an innovative approach to attain sustainability and affordability. However, the SC, including non-producers and producers, of prefabricated housebuilding projects is still not perceptually aligned, hindering innovation diffusion. This paper investigates the contemporary industry perspective on PHB for conceptualisation, market share and growth, innovation diffusion and the producer's role in the context of New Zealand. Design/methodology/approach: An exploratory qualitative research design was chosen to learn the perceptual stance of the industry. A semi-structured survey was conducted, followed by interviews with selected supply chain participants, who were producers and non-producers and had relevant experience in the PHB industry. Findings: This study reports the common terminologies used by supply chain members, with justification and explanation. Further, the perceived market share and growth of the PHB industry are obtained and compared with subsequent studies to determine the capability and capacity. The perception of the diffusion of PHB by type is reported to portray the overall trend of the industry. In the last, the role of producers as the suppliers of PHB projects is investigated to establish the stakeholder positional criticality. Practical implications: This study can help researchers and practitioners gain insight into the PHB industry from a multi-dimensional perspective. This study is a potential first step to formalise the policy, programme, strategies and action plan for the uptake of the PHB in the New Zealand. Originality/value: PHB diffusion in the supply chain perspective, considering multi-dimensional aspects, has not been considered in previous studies as government agencies produce most of the literature. This academic research establishes the theoretical linkage towards PHB diffusion and reports the current status. [ABSTRACT FROM AUTHOR]

Purpose: This paper reports the developments of a project cost control system (PCCS) for construction projects to (1) measure its current level of cost control maturity, (2) examine the relationships between elements within PCCS processes and (3) identify improvement areas. Design/methodology/approach: This study adopts a mixed approach of descriptive analysis and partial least squares structural equation modelling (PLS-SEM) to measure the current maturity level of PCCS and evaluate the relationships between elements within PCSS to identify improvement areas. Further importance-performance matrix analysis (IPMA) of priority constructs was conducted to improve a target construct and identify the most important areas of specific actions at indicator levels. The results of IPMA revealed the contrast that has the greatest importance on the performance of others so that the recommendations can be made accordingly. Data collected in New Zealand were used to develop the research model. Findings: This study develops structural and measurement models with the constructs including pre-control, in-control and post-control processes, enablers and their proposed interrelationships. Then, data from survey of 184 experienced project cost control team members reveal that post-control has the lowest maturity or weakest areas in the PCCS. Data analysis facilitated by PLS-SEM confirmed that all the constructs in the structural model have positive and significant relationships with each other and suggested that systematic cost analysis reports, communication, skills and experience, defining roles and responsibilities, and top management's support should be the highest priority for improving the PCCS in a more effective manner. Originality/value: This study presents one of the earliest attempts to develop and test an integrated model that links sub-processes in PCCS and their enablers. Secondly, this research adds to the construction project management literature by empirically verifying the roles of enablers in enhancing maturity level of PCCS. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to review the recordkeeping response to the COVID-19 pandemic in New Zealand. It identifies how archival authorities supported potential changes in recordkeeping practice as a result of constraints brought about by the pandemic, in particular the shift to work-from-home as the dominant paradigm. Design/methodology/approach: Analysis of guidance, standards and initiatives published online by New Zealand archival authorities in the early stages of the pandemic was undertaken and contextualised with international counterparts. Findings: Findings indicate that guidance provided to support changes in recordkeeping practice brought about by the pandemic was high-level, outlining potential considerations and possible pitfalls but did not provide applied advice on how to approach the shift to a work-from-home reality. Originality/value: Research into the effects of the pandemic on recordkeeping practice and output is in its infancy; this paper contributes a brief insight into the New Zealand experience. [ABSTRACT FROM AUTHOR]

Purpose: The COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of governance fails to address. The purpose of this paper is to propose a contingency-based framework with its theoretical underpinnings in the existing literature, in order to support future empirical research on non-profit governance and accountability practices. Design/methodology/approach: From a theoretical perspective, this paper synthesizes relevant existing literature and proposes a contingency-based accountability and governance framework in the non-profit sector. This paper draws on Ostrower and Stone's (2010) contingency-based framework on boards and Hyndman and McDonnell's (2009) conception of governance systems. This paper engages with the New Zealand and Australia context while reviewing relevant literature and relevant regulations. Findings: The global pandemic has caused severe worldwide disruptions both socially and economically. There have been dramatic changes to the ways in which non-profit organisations (NPOs) operate. There is an urgent need to understand how such changes in the external environment impact on NPOs' governance and accountability practices. In this context, the contingency-based accountability and governance framework proposed in this paper has important implications for non-profit research, while opening up an avenue for future research in this field. Research limitations/implications: This paper does not involve empirical analysis. Practical implications: This paper contributes by facilitating better understanding on how external contingencies like the COVID-19 global pandemic affect the external and internal environment of an NPO, how they impact on stakeholders and their interplay with an NPO's governance and accountability systems. It also suggests that regulators of the non-profit sector, umbrella support organisations, and funders proactively encourage and guide NPOs to embrace a wider scope of governance and strengthen the level of governance in the sector. Originality/value: This paper contributes to the literature by proposing a contingency-based accountability and governance framework in the non-profit sector to support future research in this field. It also sheds light on competing theoretical debates relating to the conceptualisation and operationalization of accountability and governance. [ABSTRACT FROM AUTHOR]

Purpose: This paper explores the economic and social effects of human capital investment in the 20th century. As well as drawing on census data and statistical yearbooks in Australia and Aoteoroa/New Zealand, the paper develops its argument by an intersection of scholarly work in sociology, economics and the history of education to consider the effects of increased human capital investment on economic growth but also on the experiences of childhood, work discipline and the present climate crisis. Design/methodology/approach: This paper considers the implications of what economic historian Claudia Goldin has described as the "human capital century" for the history of school and university education. By reconsidering education in the settler colonies, especially Australia and Aoteoroa/New Zealand, as "stimulus", this helps explain key aspects of contemporary human capital investment, which the paper argues should be understood as constituted by children's and young people's free labour at school, university and across the economy. Findings: This research argues that children's and young people's free labour, performed in educational institutions, constitutes a large portion of Australia and Aoteoroa/New Zealand's national investment in human capital. At key points, this investment has acted as an economic stimulus, promoting surges of profitability. The effects were not confined to young people. Systematised, educational expansion also became the foundation of environmental degradation, labour market exploitation and a relentless increase in service-sector productivity that is worn on professional bodies. Productivity increases have been associated with reduced professional autonomy as a managerial class coerced professionals into working harder, though often under the guise of working "smarter" – a fiction that encouraged or coerced even greater personal investment in collective human capital. This investment of personal time, effort and selfhood by children and the professionals they grew into can thus be seen, in Marxian terms, as a crucial vector of capitalist exploitation in the 20th century. Practical implications: The paper concludes by suggesting that a reduction of managerial influence in educational settings would improve learner and professional autonomy with improved labour and environmental conditions. Originality/value: The paper makes a unique contribution to the history of education by exploring education as stimulus as a key component of education's role in 20th and 21st century capitalism. It interrogates exploitative aspects of human capital investment, especially in the midst of environmental catastrophe and the recent COVID crisis. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to analyse the complexities involved in implementing continuous improvement (CI) initiatives in public sector organisations.Design/methodology/approach This paper is based on a case study of a private sector organisation based in New Zealand and its efforts in implementing CI activities in its public sector clients. In total, 12 semi-structured interviews were followed by group model building exercises based on system dynamics that led to the development of a systems model.Findings CI initiatives using public-private partnerships were successful in steadily improving the operational excellence and end-user satisfaction in this case. But client satisfaction was only increasing at a much slower rate. The underlying structure responsible for this behaviour was captured using a causal loop model and explained using seven interacting feedback loops.Research limitations/implications The major limitation of this research is that it is confined to one private sector organisation and its public sector clients. Thus, the generalisability cannot be utilised for future reference.Practical implications This paper illustrates the development of strategic initiatives based on a participative model building approach. It provides a practical method for initiating long-term structural changes while managing CI activities in public sector organisations.Originality/value This paper contributes a New Zealand case of public-private partnerships for implementing CI initiatives. It illustrates a systems approach to analyse the complexities involved in implementing CI initiatives in public sector organisations. [ABSTRACT FROM AUTHOR]

Purpose: Manufacturing companies continue to encounter a diverse set of obstacles while embracing sustainable development goals. Accordingly, the purpose of this study is to explore critical sustainable development-related barriers to flexible packaging manufacturing companies in the New Zealand context. Design/methodology/approach: Drawing on a qualitative multiple case studies approach, the authors collected data from the New Zealand flexible packaging industry. Semistructured interviews were conducted with the senior corporate managers in two large flexible packaging companies. Following the thematic analysis approach, the authors analyzed the information collected from the participants and synthesized our findings under the key dimensions of internal and external barriers to sustainable development. Findings: The findings revealed that internal barriers to sustainable flexible packaging are linked to economic, operational and technical issues. Conversely, external barriers include global crises and disruption, customer behavior and preferences and institutional and infrastructural-related aspects. Based on the analysis of empirical findings, the authors further identified the underlying reasons for sustainable flexible packaging barriers and recommended guidelines that could assist corporate managers and policymakers in addressing obstacles inhibiting the flexible packaging industry from adopting sustainable business practices. Originality/value: The authors argue that this study is one of the early studies to consider inhibiting factors to incorporate sustainable development into the New Zealand flexible packaging industry context. Building on a range of theoretical perspectives, the authors extend the current body of knowledge seeking to advance the sustainable development agenda in the New Zealand flexible packaging industry and offer recommended pathways fostering sustainable development in a distinctive manufacturing context. [ABSTRACT FROM AUTHOR]

Purpose: Temporary labour mobility programmes (TLMPs) are initiated by high-income nations to fill their labour demands by offering temporary work opportunities to migrants from low-income nations. TLMPs also seek to contribute to economic development in workers' home countries. This paper aims to assess the accountability of New Zealand's Recognised Seasonal Employer (RSE) Scheme and Australia's Seasonal Worker Programme (SWP) in reaching their economic development objectives in one sending nation, Samoa. Design/methodology/approach: A qualitative study with RSE and SWP workers and key informants (collectively stakeholders) in Samoa was undertaken to assess the contributions of these schemes to economic development. An interdisciplinary research approach was taken using the Pacific methodology of talanoa. Talanoa was used to "operationalise engagement" and empower local stakeholder accounts. Findings: Talanoa supported the elicitation of accounts that contributed nuanced insights into the accountability of TLMPs. Specifically, stakeholder accounts revealed limitations in the ability of the RSE Scheme and SWP to meet their economic development objectives for Samoan communities and workers. Adjustments are necessary to meet Pacific nations' economic development objectives. Practical implications: This study responds to calls for on-the-ground accounts of stakeholders involved in TLMPs. It provides insights that may contribute to the development of more effective TLMPs, particularly regarding economic development in workers' home countries. Originality/value: Drawing on dialogic accounting literature, which calls for engagement with the marginalised, a talanoa approach has been engaged to assess TLMPs via on-the-ground participant accounts in a specific context. This paper introduces talanoa to the critical and social accounting literature, to move beyond a typical accounting qualitative interview process and encourage greater engagement and collaboration with Pacific scholars and partners. [ABSTRACT FROM AUTHOR]

Purpose: The International Integrated Reporting Council (IIRC) has promulgated the production of integrated reports to enhance transparency and encourage improved stakeholder relationships. The purpose of this study/paper is to explore how managers prioritize the needs of stakeholders and to what extent integrated reporting is associated with those stakeholder relationships. Design/methodology/approach: The paper uses a case study/interpretative approach to compare the underlying motivation for the preparation of an integrated report across three case study sites from three different industry groups. Face-to-face and telephone semi-structured interviews, email correspondence and a review of the integrated reports form the basis for the data collection and analysis. Findings: The case studies investigated for this project provide evidence that integrated reporting did motivate further stakeholder engagement to increase the organizations' legitimacy and transparency. Overall, the authors found that the three case study organizations used the production of an integrated report to cement their place as a "leader" in their respective industry group. Moreover, managers regarded the current statutory accounts as inadequate in communicating and engaging with a broad range of stakeholders. There were elements of enhancing, defending and repairing legitimacy and managers tended to equate legitimacy with transparency. Research limitations/implications: Three case study sites were selected on the basis of producing exemplary integrated reports, and senior executives provided their views on stakeholder engagement. For the scope of this study, the stakeholders themselves were not involved in this investigation which can be viewed as a limitation. Practical implications: The international IIRC Framework is built upon the notion that stakeholders are integral to assisting the organization in creating value. The outcomes of this investigation suggest that for preparers, the incumbent organization is reliant on the leadership of senior managers (inclusive of the chief executive officer) and directors to actually instigate the process. In Australia and New Zealand, given that integrated reporting is not mandatory, regulators have no influence over the scope, content and veracity of integrated reports. It seems likely that further stakeholder engagement will become intrinsic to the business model of organizations as a means to quell any notion that it is engaging in greenwashing. Originality/value: The value of this paper is to contrast how three quite distinct organizations are using their integrated reports to communicate their approach to stakeholder engagement. Stakeholder salience dimensions are used to explore the importance attributed by senior managers. [ABSTRACT FROM AUTHOR]

Purpose: This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori. Design/methodology/approach: Qualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs. Findings: This study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the relevant capitals and habitus. It identifies how accounting, given its centrality to tax compliance, facilitates the power relations between the IRD, accountants and Māori entrepreneurs. The Eurocentric accounting-based tax reporting and the contextual factors illuminate how indigenous entrepreneurs are being dominated in the tax field. They experienced cultural dissonance with conflicting responsibilities when traversing the collectivistic indigenous and tax fields. Their collectivism involves sharing resources as they cherish whanaungatanga (relationship, kinship) and manaakitanga (kindness, generosity), which are at odds and are not valued in the tax field. Practical implications: It is an empirical illustration of the connection between accounting, tax and power for indigenous taxpayers and their relationship with the IRD/Crown and accountants. It has practical implications for developing and enhancing tax compliance in jurisdictions with indigenous taxpayers. Such an understanding is helpful for policymakers, government, business agencies and the accounting professions when assisting, empowering and educating indigenous groups regarding tax compliance. Originality/value: This paper responds to the call for accounting research with modern-day indigenous peoples rather than historical ones. The paper fills a gap in the accounting and tax literature by examining the tax compliance practice of indigenous small and medium enterprise (SME) entrepreneurs using Bourdieu's framework. It identifies how the role of accounting creates, maintains and reinforces power structures in the tax field. Tax/accounting reporting based on Eurocentric rules disempowers and alienates indigenous entrepreneurs. They misrecognise their actions in reproducing the existing power structures in the tax field due to deeply held historical and cultural factors about the fear of the Crown/state and their practice of rangitaratanga (esteeming authorities). [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to provide a historical understanding of the unemployment context experienced by the New Zealand population during the Great Depression, which might have caused people to commit financial crimes, such as fraud, to survive. Design/methodology/approach: The main source of information is narratives from newspaper articles published by 42 newspapers from 1931 to 1950 that explore New Zealanders' experiences during declined economic conditions. Findings: During the period studied, New Zealanders suffered because of various challenges, mainly unemployment. The government's response was criticised by the people who used the newspapers as a medium to unleash their frustration about the fairness of unemployment relief for the unemployed and taxation of those who were employed. Some people who struggled in between jobs, as well as some who found themselves being disadvantaged, turned to deviant behaviour such as fraud. The fraudsters might be thought of as the victims of the day, committing a crime of survival, not a crime of choice. Research limitations/implications: This research promotes more historical studies to enrich fraud-auditing literature. The lack of detailed information reported in the newspapers during this period limits making specific links to individual circumstances. Originality/value: Fraudsters have always been perceived as responsible for their destinies, but a wider social and political context is rarely examined in fraud cases. The period chosen for this paper represents the extreme condition in which the elements of motive, opportunity and rationalisation are all interwoven into one. [ABSTRACT FROM AUTHOR]

Purpose: The COVID-19 pandemic has forced not-for-profit organizations (NFPs) to look outside their organizational boundaries for collective impact. In this unprecedented and turbulent situation, the need to understand and articulate the effectiveness and impact of collaborative efforts is paramount. The purpose of this paper is to explore the potential nexus between nonprofit impact measurement and collaboration. Design/methodology/approach: This paper reviews key aspects of the NFP impact measurement and collaboration literature and discusses the potential nexus between these two concepts. NFP collaboration refers to the collaborative arrangements that involve NFPs with other NFPs and/or businesses and government. Findings: Based on a literature review, this paper argues that NFPs must acknowledge the significance of impact measurement when engaging in collaborative efforts and the mutually reinforcing relationships between the NFP impact measurement and collaboration to make a collective impact. Originality/value: Research on the nexus of NFP impact measurement and collaboration is scant, but it is urgently needed due to the COVID-19 crisis. This paper is timely to review the extant knowledge base of NFP impact measurement and collaboration and attempts to draw meaningful connections between the two concepts. The paper also has significant implications for practice as it responds to the calls for more collaboration in the New Zealand NFP sector and will be of interest to NFP leaders, managers, funders and policymakers. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders. Design/methodology/approach: Drawing on legitimacy theory, this study analysis documents regarding the communication strategies of New Zealand (NZ)'s Prime Minster, Jacinda Ardern, during the COVID-19 pandemic, in order to extract lessons for organizations. The authors contrast Ardern's communications with those of Donald Trump, the President of the United States (US), as evidence that leaders do not necessarily follow these strategies. Findings: The findings show that clear, consistent and credible communications, backed up by open access to the numerical data that underlie the decisions, ensure that these decisions are seen as legitimate, ensure that citizens/stakeholders feel leaders are accountable and believe in the necessity of measures taken and that they conform to the guidelines and rules. By contrast, the strategy of attempting to withhold information, blaming others, refusing to acknowledge that there are problems and refusing to address problems lead to non-conformance by citizens/stakeholders. Business leaders could apply these lessons to the management of crises in their organizations to ensure buy-in from employees and other stakeholders. Leaders and organizations that follow these communication strategies can emerge in a stronger position than before the crisis. Research limitations/implications: This paper develops a theoretical framework of strategies aimed at maintaining and disrupting legitimacy among key audiences, which can be used in future research. Practical implications: This paper highlighting how organizations and organizational leaders can best communicate with stakeholders using accounting, thus coming across as being accountable during crisis times. Social implications: The legitimacy maintenance strategies outlined in this paper ensures that stakeholders feel leaders and the organizations they represent hold themselves accountable. Originality/value: This paper outlines the lessons that an organization can learn from communication strategies adopted by governments during the COVID-19 crisis. The paper extends legitimacy theory by explicitly acknowledging the ability to disrupt the legitimacy of others and including this in the authors' theoretical framework. [ABSTRACT FROM AUTHOR]

Purpose: This paper explores personal collection management and use in the context of migration. The paper further investigates how migrants use items in personal collections to reflect their self-identity and learn about their heritage. Design/methodology/approach: Interviews were used to collect data from 14 immigrants in New Zealand. Findings: Findings show how migrants perceive the value of their personal collections, manage their personal collections during migration and use their personal collections as instruments of identity formation, self-awareness, and connections to cultural heritage. Originality/value: Insights presented in this study increase an understanding of the critical role personal information plays in the migration and integration process. [ABSTRACT FROM AUTHOR]

Purpose: This paper examines the ethical tensions in social entrepreneurship (SE) research by focusing on the ethical consequences of obtaining ethics approval in a university in the developed world while executing fieldwork for data collection in a developing country. It aims to offer insight into ethical research practice to protect vulnerable research participants from being further silenced and marginalised by the dominant social order that developed world universities embody. Design/methodology/approach: The ethical tensions are described through narratives drawn from a Filipino Ph.D. candidate's experience. The candidate obtained ethics approval from the university in New Zealand and collected interview data from social enterprise beneficiaries in the Philippines. A critical reflexive lens carves a space for a deepened understanding of these ethical tensions. Findings: This paper offers critical insights into ethical SE research involving participants from vulnerable communities. These insights suggest that closer consideration needs to be given to contextual sensitivity, particularly on the part of researchers and research ethics committees, in crafting ethical data collection protocols. Findings also show how it is important for the indigenous researcher to filter ethical protocols through their local knowledge. Originality/value: The paper uses critical reflexivity to examine ethical tensions in SE research involving vulnerable beneficiaries. It offers insights into ethical research procedures and practices that engender mindfulness of the contextual and relational aspects of doing SE research in the developing world. [ABSTRACT FROM AUTHOR]

Purpose: An event portfolio is a vital part of economic and socio-cultural processes designed around the use of public events in cities and destinations around the world. The purpose of this paper is to suggest a new research framework for comparative studies of diverse event portfolio strategies. Design/methodology/approach: The discussion in this paper is based on a review of the literature and content analysis of event strategies from two New Zealand cities: Auckland and Dunedin. Findings: The paper suggests an empirically tested framework for exploring event portfolios. It entails such dimensions as the event portfolio strategy, event portfolio focus, portfolio objectives and evaluation tools and event portfolio configuration. Originality/value: This exploratory research provides a comparative analysis of diverse portfolio contexts and offers insights on developing sustainable event strategies while considering diverse local contexts. Core conditions and processes shaping event portfolio design and management are evaluated and strategic factors articulated. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine the Hotel Workers Union and its impact on talent management in the New Zealand hospitality sector using the corporatist framework drawing primarily on the works of Schmitter (1979) to construct a critical, historical employment relations approach. Design/methodology/approach: The data for this paper were gathered as part of a history of employment relations in the New Zealand hotel sector from 1955 to 2000. The main methods were, namely, semi-structured interviews and archival research. Findings: This study found a historical employment environment of multiple actors in the employment relationship, with hotel unions playing a more complex and nuanced role to influence talent management in the New Zealand hotel sector. The paper suggests that neither the hotel union nor employers effectively addressed talent management challenges in this sector. Research limitations/implications: The study contributes detailed empirical knowledge about historical relationships between hotel unions and talent management issues in New Zealand. Originality/value: The paper argues that applying a corporatist perspective to the history of the Hotel Workers Union and the issues of talent management that result from that history provides a unique and insightful contribution to the field [ABSTRACT FROM AUTHOR]

Purpose: This special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow. Design/methodology/approach: The authors use published sources to discuss the impact of COVID-19 on auditing, and potential reforms. Findings: COVID-19 was at first expected to have a substantial impact on audit outcomes such as audit opinions. The effects that eventuated have been much less substantial so far. Nevertheless, the authors expect reforms to auditing to take place, especially including non-audit services, reports on inspections of auditors and more reporting on going concern issues by directors, followed by increased responsibility for auditors. In future, there may be further changes including reform to the liability of auditors, reporting on internal control, more responsibility for fraud and changes to corporate governance. Research limitations/implications: Limitations include the ongoing nature of the COVID-19 crisis. Further effects may yet eventuate. Practical implications: Financial report users and auditors should anticipate changes. Originality/value: This paper provides early evidence of the impact of COVID-19 on New Zealand auditing and predicts changes to the regulation of auditing. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the economic rationale for the COVID-19 wage subsidy and grants related to assets and the accounting for these wealth transfers under NZ IAS 20 Accounting for Government Grants and Disclosure of Government Assistance. The principal contribution is presenting an economics–accounting nexus for government assistance to firms during a pandemic and for the nation's economic development. Design/methodology/approach: This is a descriptive study that draws on the economic theory of regulation to understand the rationale for wealth transfers, then examining the accounting for the wealth transfers by analyzing the financial statements of NZX 50 companies that received the wage subsidy and SkyCity and Chorus that received substantial grants to develop and operate the New Zealand International Convention Centre and building a large part of New Zealand's Ultra-Fast Broadband fiber optic network, respectively. Findings: First, the 10 NZX 50 companies that received the government's wage subsidy were justified to receive it from the legal, ethical and moral perspectives. However, some non-NZX 50 companies, while legally entitled to the wage subsidy, took advantage of the wealth transfer when they were profitable and paid dividends. This latter group of companies was not seen as behaving ethically and morally. Second, the government granted millions of dollars to SkyCity and Chorus for building critical infrastructures that are economically beneficial for the nation and that are unlikely to attract private investment, and these companies accounted for the grants related to assets in accordance with NZ IAS 20. Research limitations/implications: The financial statement impacts of the wage subsidy are based on a subset of NZX 50 companies with available information at the time of writing. However, they do not compromise the external validity of the findings because the wage subsidy applies to all businesses. Similarly, the manner in which SkyCity and Chorus accounted for the grants related to assets would apply equally to any entity that is a recipient of such a grant. Originality/value: This paper presents an economic understanding for the existence of government grants and how the accounting mirrors the economic rationale for the "grants related to income" and "grants related to assets." This paper demonstrates the importance of the economics–accounting nexus. [ABSTRACT FROM AUTHOR]

Purpose: Competitive balance is critical for the survival of athletic leagues. A relationship between "uncertainty of outcome" and fan interest has been found in many sports all over the world. This paper examines competitive balance in professional netball in Australia and New Zealand by contrasting two competitions: the ANZ Championship, an elite Australasian competition that began in 2008 but was disbanded in 2016 as there was a perception of dominance by the Australian teams over their New Zealand rivals; and its Australian domestic replacement, Suncorp Super Netball, which started in 2017. Design/methodology/approach: Competitive balance is gauged in three broad ways: match result concentration, which looks at the evenness of each season; team dominance, where comparisons are made across several seasons; and within game equality, which examines the results of individual games. Findings: Several methods are used under each heading, with the results surprisingly showing that measured competitive balance was similar in the two competitions. Originality/value: In sports management, quantitative analysis or sports economics, there are few published papers on netball. This is the first research to examine competitive balance in netball, and the findings have important ramifications for this women-only game, as it competes against other purveyors of professional sport. [ABSTRACT FROM AUTHOR]

Purpose: In Aotearoa New Zealand, Health Education is socio-critical in orientation and is offered as a subject that can offer credits towards the national secondary school qualification. The purpose of this paper is to explore the learning experiences of people who studied Health Education to the final level of secondary schooling in Aotearoa New Zealand. The authors focus specifically on how the subject is taught; or the pedagogical practices that are "put to work" in the Health Education learning environment. Design/methodology/approach: Using in-depth interviews as the authors' method of data production, they experiment with a post-qualitative approach to analysis while traversing the theoretical terrain of new materialism. In doing so, they explicate the non-human and human elements that are arranged in a pedagogical assemblage – and explore what these elements can do. Findings: The authors found that an array of pedagogical practices were put to work in the senior secondary school Health Education classroom: Student-centred approaches, a non-judgemental and energetic tone to teaching, deployment of human and non-human resources, and students connecting with the community. The authors argue that these practices open up possibilities for a critical Health Education. Practical implications: This research addresses an empirical gap in the literature by focusing on Health Education in the senior secondary levels of schooling. The findings in this paper may provide readers who are Health Education teachers with ideas that could be of material use to them in their teaching practice. In terms of implications for researchers, the authors demonstrate how putting "new" theory and methodological approaches to work in the area of school-based Health Education can produce novel ways of thinking about the subject and what it can do. Originality/value: The shifting nature of the pedagogical assemblage can ignite new ways of thinking about teaching practice in the Health Education classroom and the capacities that result for learners. In combination with a post-qualitative approach to analysis, the paper provides a novel approach to exploring Health Education. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic. Design/methodology/approach: The discussion is based on personal experience and observation of events and media reports in the UK, the USA and New Zealand. Findings: Many problems that have emerged have varied owing to differences in the national governance of each country regarding the emphasis their governments and businesses have placed on short-run financialisation policies; the comprehensiveness of their information and control systems; their leadership and whether their discourse accords with events and expert advice; their degree of accountability and concern for public wellness; and the need to consider new taxation policies to meet the costs of the pandemic. Research limitations/implications: This paper is based on personal observations owing to the restrictions on research access during the pandemic, and thus it reflects the author's political opinions and beliefs. Practical implications: This paper outlines areas where accounting could and has addressed the issues examined and recommends greater adoption globally of policies and systems designed to meet the United Nation's sustainable development goals. Social implications: The social implications are vast for they extend to major issues concerning preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries. Originality/value: A comparative analysis and evaluation of nations' control of of the coronavirus (COVID_19) pandemic. This lies in the eyes of the beholder. [ABSTRACT FROM AUTHOR]

Purpose: In this paper, we concentrate on the use of research assessment (RA) systems in universities in New Zealand (NZ) and the United Kingdom (UK). Primarily we focus on PBRF and REF, and explore differences between these systems on individual and systemic levels. We ask, these days, in what way(s) the systemic differences between PBRF and REF actually make a difference on how the two RA systems are experienced by academic staff. Design/methodology/approach: This research is exploratory and draws on 19 interviews in which accounting researchers from both countries offer reflections on their careers and how RA (systems) have influenced these careers. The stories they tell are classified by regarding RA in universities as a manifestation of the spectacle society, following Debord (1992) and Flyverbom and Reinecke (2017). Findings: Both UK and New Zealand academics concur that their research activities and views on research are very much shaped by journal rankings and citations. Among UK academics, there seems to be a greater critical attitude towards the benefits and drawbacks of REF, which may be related to the history of REF in their country. Relatively speaking, in New Zealand, individualism seems to have grown after the introduction of the PBRF, with little active pushback against the system. Cultural aspects may partially explain this outcome. Academics in both countries lament the lack of focus on practitioner issues that the increased significance of RA seems to have evoked. Research limitations/implications: This research is context-specific and may have limited applicability to other situations, academics or countries. Practical implications: RA and RA systems seem to be here to stay. However, as academics we can, and ought to, take responsibility to try to ensure that these systems reflect the future of accounting (research) we wish to create. It is certainly not mainly or solely up to upper management officials to set this in motion, as has occasionally been claimed in previous literature. Some of the academics who participated in this research actively sought to bring about a different future. Originality/value: This research provides a unique contextual analysis of accounting academics' perspectives and reactions to RA and RA systems and the impact these have had on their careers across two countries. In addition, the paper offers valuable critical reflections on the application of Debord's (1992) notion of the spectacle society in future accounting studies. We find more mixed and nuanced views on RA in academia than many previous studies have shown. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to reflect on career aspirations and experiences explored with senior women organizational scholars employed in neoliberally driven public universities in Aotearoa (New Zealand) legally mandated to serve as a critic and conscience of society. Design/methodology/approach: Over the 18 months period, three sequential research conversations were conducted with each of 12 participants known for their commitment to social justice and planetary well-being. The conversational approach allowed for spontaneous participant-lead development of ideas. Sequencing of conversations allowed for reflection on matters raised in previous conversations. Findings: Vitality and creativity deemed essential to scholarly careers were reportedly under pressure. Career concepts in use indicate a protean commitment to self-direction but also recognized constraints of institutionally driven neoliberal output regimes. Detrimental impacts of neoliberal values permeating their employing institutions were offered spontaneously often in radical feminist terms but paradoxically given liberal feminist remedies. Research limitations/implications: The 12 diverse transcripts of participant conversations generated remarkable similarities that indicate the influence of career articulations on the social construction of reality. The implications of this interpretation invite further reflection on the consequences of normalization of career metaphors and their implication in the intensification of institutional control, the weakening of professional autonomy and the system preserving restriction of career-related responsibilities. Practical implications: Highlighting constraints to creativity and vitality necessary for scholarly work can inform further research into professional influences on justice and environmental matters in and beyond the Academy. Social implications: In this paper a short review of Aotearoa (New Zealand) as in vanguard of neoliberal intensification globally, the implication of this doctrine in neoliberally driven universities and the impacts on career opportunities, degradations and responsibilities of scholars are explored. Originality/value: The conversational research process contrasts with more tightly framed empirical research methods by generating spontaneous participant-led articulations of career-related dynamics explored and expanded over subsequent conversations. [ABSTRACT FROM AUTHOR]

Purpose: While women are increasingly in senior positions in accountancy firms, a century after gaining entry to this once exclusively male field, they are still struggling to achieve career success. The concept of possible selves and a model of career crafting are activated in an analysis of how a set of New Zealand professional accountants have pursued their careers. This paper aims to focus on how people actively craft career selves in the context of organisational and gendered constraints, some of which are self-imposed, and therefore, can be modified and revised. Design/methodology/approach: Interviews with 36 male and female accounting professionals in New Zealand – 21 working in private firms and 15 in academia identify how careers are shaped by contexts, cultural understandings of gender, organisational structures within which accountants are located and wider environmental factors. Findings: Women accountants in this study are both agential and responsive to a range of constraints they encounter. These women challenge the notion that professional achievement requires single minded allegiance to a career; their strategic career crafting demonstrates how career and family commitments are not irreconcilable but can be skilfully integrated to nurture multiple selves. Their strategies are considered alongside those of a comparable set of male accountants. Originality/value: This paper contributes to the literature on possible selves and the complexity of gendered lives through the application of a career crafting matrix to explore how accounting professionals forge careers and construct multiple selves. [ABSTRACT FROM AUTHOR]

Purpose: For firms listed on the New Zealand Stock Exchange, which is a relatively thinly traded market, the purpose of this paper is to examine the nature of stock returns associated with a dividend omission announcement when computations specifically address thin trading, and whether specific firm characteristics affect the likelihood and nature of a dividend omission. Design/methodology/approach: First, event study analysis is used to check if dividend omissions actually do impact share prices in terms of short-term abnormal returns and longer-term cumulative abnormal returns (CARs) in a thinly traded market. Second, binomial logistic regression analysis is used to determine what, if any, company characteristics are associated with the decision to omit a dividend. Third, multinomial logistic regression analysis is employed to determine what firm characteristics are associated with continuing (or ending) a phase of no dividends before a dividend resumption. Findings: Dividend omissions generate immediate negative abnormal returns, and there is a longer-term persistence of negative CARs. The size and duration of these abnormal returns are smaller, but still significant, when thin-market-specific methodology is employed. With respect to firm characteristic, smaller firms, firms with decreased earnings, a higher level of extraordinary charges, greater leverage and firms with a higher book-to-market value are associated with a greater likelihood of making an omission. With respect to the length of time between an omission and resumption of dividend payments, earnings decreases, a higher book-to-market value, a higher level of extraordinary charges and a decrease in firm debt level become significant. Originality/value: This paper adds value in two dimensions. First, it considers dividend omissions in three different, but inter-connected ways. Second, the use of multinomial logistic regression to examine an aspect of the non-payment hiatus breaks new ground. [ABSTRACT FROM AUTHOR]

Purpose The setting of private finance companies that failed in New Zealand during 2006-2012 was characterized by weaker corporate governance and enforcement of securities law. This paper aims to explore audit failure in this setting and examine whether auditors erred in their audits of the failed finance companies and whether the audit failure rate of Big N auditors was different from that of non-Big N auditors.Design/methodology/approach This paper adopts the archival research method and uses three sets of evidence to assess audit failure – the frequency of going concern opinion (GCO) prior to failure, misstatements in the last audited financial statements, and the violation of the Code of Ethics.Findings The study finds that only 41 per cent of the sample companies received the GCO in their last audit prior to failure and provides evidence of material misstatements in the financial statements of a number of failed finance companies that received clean audit opinions prior to failure and breaches of the Code of Ethics by a number of auditors. These results strongly indicate audit failure for a number of failed finance companies. The audit failure rate, however, appears less for Big N auditors than for non-Big N auditors.Practical implications The study draws attention of the stock market regulator and the accounting profession to an area, the audit of private finance companies, that needs better quality audits.Originality/value This paper provides systematic evidence of audit failure in failed finance companies in New Zealand. It also furnishes preliminary evidence of Big N auditors compensating for weaker corporate governance. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to report on the origins, development and early impacts of a Health Care Home (HCH) model of care being rolled out around New Zealand (NZ).Design/methodology/approach This paper draws on a literature review on HCHs and related developments in primary health care, background discussions with key players, and a review of significant HCH implementation documents.Findings The HCH model of care is emerging from the sector itself and is being tailored to local needs and to meet the needs of local practices. A key focus in NZ seems to be on business efficiency and ensuring sustainability of general practice – with the assumption that freeing up general practitioner time for complex patients will mean better care for those populations. HCH models of care differ around the world and NZ needs its own evidence to show the model’s effectiveness in achieving its goals.Research limitations/implications It is still early days for the HCH model of care in NZ and the findings in this paper are based on limited evidence. Further evidence is needed to identify the model’s full impact over the next few years.Originality/value This paper is one of the first to explore the HCH model of care in NZ. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to provide a comprehensive understanding of the supply chain (SC) operations of importing used vehicles into New Zealand and how such SCs affect business practices and performance. Design/methodology/approach: The study uses an exploratory qualitative semi-structured interview approach to interview the different stakeholders involved in the global used vehicle SC. Findings: The research identifies the overall network structure of the used import vehicle SC from Japan to New Zealand and characterises key aspects of its operations and network connections. This paper finds that Japanese buying agents have integrated increasing numbers of services to provide a trouble-free trading platform, which has created a direct-import model for used vehicle companies in New Zealand. Practical implications: The findings and recommendations are useful in designing and managing the used vehicle SC for all stakeholders and effective real-time management of uncertain factors. Originality/value: The paper primarily analyses SC operations by researching the cooperation and coordination between SC components and networks, based on providing the flow of used vehicles from Japan to New Zealand. It constitutes a pioneering practice-perspective research paper in this domain. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the determinants of small and medium enterprises (SMEs) sustainability practices in New Zealand from the triple bottom line (3BL) perspective. Unlike large companies and government agencies whose sustainability practices are driven by regulations and attempts to legitimise business operations, little is known about the drivers of SMEs' sustainability practices. Design/methodology/approach: A cross-sectional survey approach was adopted for the data collection. The analysis was mainly descriptive, while the covariates' effects were measured based on partial least squares structural equation modelling. Findings: This paper identified that SMEs' 3BL practices are significantly influenced by local bylaws, voluntary adoption of 3BL operational policies and company size. This paper finds that the SMEs' industry type is not statistically significant as a determinant of their 3BL practices. This implies that regulation and operational policies increase sustainability practices in the SME sector. Practical implications: These findings provide insights to SMEs' managers on the importance of sustainability policies adoption and bylaws. Government departments and local government councils could adopt the findings in developing regulatory policies that support SMEs' 3BL. Social implications: This study provides support for economically, environmentally and socially sustainable business practices amongst SMEs. Originality/value: A dearth of studies on SMEs sustainability practices exists in the extant literature, particularly in New Zealand. The study focusses on SMEs sustainability in the viewpoint of 3BL practices based on an empirical analysis. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to dissect cross-border contracting practices among exporting businesses. The under-representation of exporter-importer dynamics and the superficial understanding of contracts are the motivation for this exploratory study. Design/methodology/approach: The qualitative multiple case study design focuses on 18 small to medium size enterprise (SMEs) exporting from New Zealand. The analysis encompasses coding, pattern matching and explanation building. This paper uses coding to uncover themes and pattern matching/cross-case comparison to facilitate explanation building. Findings: The paper underlines the scant use of formal international sales/distribution contracts, the lack of knowledge concerning contracting, barriers to contract formation, misgivings about the court system and litigation and the adoption of proxy contracts. This paper depicts varieties of contracting practices, namely, no formal contract, improvisational, normative, and formal contractual arrangements and underlines the context in which each approach applies. Research limitations/implications: Similar to most studies in this area, the dissection of contracting practices derives from the exporter side of the dyad. This robs the research of a holistic view of the exchange. Nonetheless, this paper contributes to a better understanding of contract formation and formalization and to the role of context in shaping the activities of exporting SMEs. Practical implications: Although formal contracts are vital, they are not obligatory in all exchanges. Contracts matter more for high intensity exporters with comparatively short relationship histories, selling knowledge-intensive products in predominantly non-relational cultures. Policymakers should highlight the importance of contracts in such contexts and direct SMEs to several freely available resources on cross-border contracting. Social implications: The research casts fairness/equity and access to justice as pertinent structural disadvantages impacting the contracting practices of exporting SMEs. Originality/value: According to the authors' knowledge, this paper is among the first studies to provide an in-depth portrayal of the contracting practices of exporting SMEs, to detail the pervasiveness of non-contractual contracting practices and to depict contracting as nuanced and context-dependent. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to address assumptions about the prevalence of change in human resource management (HRM) and organizational change literature, providing evidence from employee perceptions across three countries. The results indicate change was commonplace even before the pandemic disruptions of 2020. Design/methodology/approach: Given this study's exploratory, employee perspective, a cross-sectional self-report survey was used. Three survey panel samples were collected in 2017: US (n = 718), Australia (n = 501) and New Zealand (n = 516). Analysis of variance was used to test whether the prevalence of change differed significantly between countries or specific groups of employees. An analysis of comments on change types and emotional response provides further insights. Findings: The paper provides evidence of the ubiquity of change: 73% of employees are experiencing change at work and 42% perceived it as moderate to massive, with little variation between countries. Employees commonly experience more than one change, with those experiencing large amounts of change reporting predominantly negative emotional impacts. Research limitations/implications: The research provides a snapshot across three countries during a prosperous and relatively stable period, providing a point of comparison for the turbulent times we have faced in 2020" as the publication date will be 2021 the current text may not work as well. Since change can be arduous, the authors recommend that HRM researchers consider change prevalence as a contextual factor, and practitioners heed employee reactions to change, particularly during periods of significant change. Originality/value: In providing foundational evidence of change ubiquity in contemporary workplaces, this paper enables more accurate discussions regarding change. [ABSTRACT FROM AUTHOR]

Purpose: With global migration, the number of ethnic minority and migrant women receiving maternity health care in dominantly Anglo-European societies has increased significantly but they consistently have among the worst pregnancy and maternal outcomes. This paper aims to analyse gaps in structural (migration-related inequalities) and cultural (responsiveness to ethno-cultural practices) competencies among maternal health practitioners in Aotearoa New Zealand (NZ). Design/methodology/approach: Using a semi-structured interview guide, in-depth interviews were conducted with 13 maternal health practitioners in NZ. Data were analysed using a thematic analysis framework. Findings: The results highlight significant barriers around language and communication, cultural stereotyping by professionals, ethnic women's own constraints around family and cultural expectations and their lack of knowledge about reproductive health. In addition, practitioners' own ethnic differences are inseparable from their approach to structural and cultural competencies; there were instances of 'over-' or 'under-' reading of culture, practitioner constructions of ideal pregnancies and anti-racism concerns that shaped maternal care practices that were sensitive to, but also marginalised, ethnic migrant women who attended maternity services. Originality/value: To the best of the authors' knowledge, this is the only study in NZ that examines the impact of complex dynamics of migration and culture on knowledge, beliefs and values of practitioners, in context of their own personal biographies. Identifying strategies to improve the way diversity is practiced in hospital settings can be transformational in improving maternal outcomes for ethnic migrant women in NZ. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine the causes and consequences of financial crimes perpetrated against New Zealand small businesses. Design/methodology/approach: A random sample of 200 court cases was selected from 2010 to 2017. A total of 12 cases involving 14 small businesses were analysed. Findings: The results reveal that financial crime is a systemic problem and involves people with diverse demographics, and the victims are not restricted to any specific type of small business. The offenders are mostly middle-level managers. The length of offence varied from 1 year to 12.5 years. Most of them funnelled the stolen money into their personal accounts. The common motive is "keeping up appearance". The management placed immense trust in their employees and did not vet candidates before employment. The losses suffered by small entities ranged from $6,000 to $590,000 and liquidated one business. The severity of the actual court cases indicates the necessity of an employee screening as the first line of defence in these businesses. Research limitations/implications: The small sample of court cases is a limitation, but the study contributes to the fraud auditing literature by examining actual court cases involving small businesses. Small businesses as victims of employee fraud and their lack of internal controls are known but under-researched to promote thought about fraud risk severity in these businesses. Originality/value: The C.R.I.M.E model has yet been tested on fraud cases involving small businesses. [ABSTRACT FROM AUTHOR]

Purpose: Recent trends in Western civics education have attempted to secure democratic institutions from perceived threats. This paper investigates how political securitisation historically operated within civics textbooks in Australia and Aotearoa, New Zealand. It further evaluates how Māori, Aboriginal and other Indigenous peoples were variably incorporated or marginalised in these educational discourses. Design/methodology/approach: This discourse analysis evaluates a sample of civics textbooks circulated in Australia and New Zealand between 1880 and 1920. These historical sources are interpreted through theories of decoloniality and securitisation. Findings: The sample of textbooks asserted to students that their self-governing colonies required the military protection of the British Empire against undemocratic "threats". They argued that self-governing colonies strengthened the empire by raising subjects who were loyal to British military interests and ideological values. The authors pedagogically encouraged a governmentality within students that was complementary to military, imperial and democratic service. The hypocritical denial of self-government for many Indigenous peoples was rationalised as a measure of "security" against "native rule" and imperial rivals. Originality/value: Under a lens of securitisation, the discursive links between imperialism, military service and democratic diligence have not yet been examined in civics textbooks from the historical contexts of Australia and New Zealand. This investigation provides conceptual and pedagogical insights for contemporary civics education in both nations. [ABSTRACT FROM AUTHOR]

Purpose: Despite the need for such, little scholarly attention has been paid to transdisciplinary enquiry into gender inequities in workplaces. The authors provide a pragmatic evaluation of the transdisciplinary research (TDR) model by Hall et al. (2012) for framing the study of this societal issue, shedding light on the challenges, principles and values that could usefully inform subsequent TDR in organisational settings. Design/methodology/approach: This paper evaluates the model in relation to TDR on gender inequities in New Zealand's public service by Hall et al. (2012) Content analysis on our reflective narratives from research team meetings, email exchanges, informal discussions and a workshop reveals TDR study insights. Findings show support for the model and its four broad phases and surface principles and values for applied TDR enquiry that addresses societal challenges in the organisational context. Findings: The adoption of a TDR model to examine a study of equity in the public service revealed practical and conceptual challenges, encouraging ongoing reflection and adaptive behaviour on the researchers' part. The pragmatic evaluation also highlighted environmental constraints on undertaking TDR, with implications for the ambition of future studies. Research limitations/implications: This evaluative enquiry encourages similar research in other organisational and national settings to validate the use of TDR to gain insightful, contextualised understandings of social challenges centred in the organisational setting. Practical implications: This pragmatic evaluation of a TDR model's capacity to approximate the approach and phases of our applied enquiry lays the groundwork to refining TDR approaches used in subsequent studies aimed at addressing societal issues in the organisational setting. Social implications: This paper can potentially promote greater collaboration between research scholars and other stakeholders wanting to develop TDR paradigms and applied enquiry that can meaningfully inform workplace and societal impacts. Originality/value: This pragmatic evaluation of a TDR approach involves its initial application to the study of equity at work and develops principles and values that could inform TDR paradigms and methodologies of subsequent enquiries in the field. [ABSTRACT FROM AUTHOR]

Purpose: The COVID-19 pandemic has provided us a striking demonstration that the future is dynamic, unpredictable, complex and volatile. It is increasingly important that those working in the field of school-based health education reimagine the possibilities and potential of the subject to rise to the challenges presented and make a difference in learners' worlds. In this paper we explore the potential of health education learning to contribute to aspects of the Organization for Economic Co-operation and Development's (OECD's) Learning Compass 2030 from our perspective in Aotearoa New Zealand. This is a learning framework that uses the metaphor of navigation to demonstrate the competencies young people need in order to thrive in the world and has a significant focus on wellbeing for people and society (OECD, 2019). Design/methodology/approach: We explore the links between the learning compass and a socio-critical approach to secondary school-based health education learning opportunities by producing and refining our own knowledge of the learning contexts and experiences that could potentially contribute to the elements of compass. We present this as dialogue produced through asynchronous online conversations between the paper's two authors across a three-month period in 2020 – a method befitting our COVID-19 times. Findings: After employing a deductive thematic analysis we found extensive links between health education learning and aspects of the compass which are congruent with the notion that it is more about how the subject is taught than what is covered in a socio-critical health education. We communicate our findings by organising them into three themes that arose for us in analysis: learners' capability to understand the world, navigate the world and change the world. Originality/value: We conclude the paper with key questions to consider if we are to reimagine school-based health education in order for learning experiences in the subject to enrich learners' understanding of how to navigate the complex and uncertain times they will face across their lives. [ABSTRACT FROM AUTHOR]

Purpose: Food waste (FW) reduction, of which household wastage comprises a large fraction, has an important role in promoting the circular economy (CE). This study investigates how certain consumer traits impact household FW, particularly in the face of external shocks. Design/methodology/approach: The authors conducted a qualitative and longitudinal study, spanning three periods in New Zealand. A preliminary model is constructed from the outcomes of a survey with 178 participants. Then, the authors carried out 29 semi-structured interviews to refine the preliminary model and adapt it to the analysis of household waste behavior. Findings: Different segments of consumers have distinct response patterns in successive lockdowns, and these patterns impact household FW reduction and food supply chain (FSC) management. The key findings include (1) for government, quick responses to quash unhelpful rumors help to reduce public concerns around FSC interruption; (2) for retailers, the pandemic has hastened the growth of online shopping; being able to expand the distribution channel in a short time is a critical issue; and (3) for consumers, the experience of lockdown has different impacts on different groups of consumers. This variation of experience may either enhance or exacerbate FW in households. Originality/value: This paper complements the existing literature on the FSC and contributes to household FW and CE literature by providing a framework that integrates external impacts, consumer segmentation to reflect on waste management, and the possible applications of the proposed framework. [ABSTRACT FROM AUTHOR]

Purpose: The study maps workplace stakeholders' perceptions of living wage (LW) impacts in New Zealand. Empirical findings inform an inaugural model of LW impacts and contingent factors at individual, organisation, sector/industry and national levels. Design/methodology/approach: Data from a national employee survey, semi-structured interviews with business sector representatives, and staff in two LW organisation cases were subjected to thematic content analysis. Findings: Informants emphasised anticipated LW impacts amid complex workplace and regulatory dynamics. Employers/managers stressed its cost effects. However, employees, human resource (HR) advocates and other LW proponents highlighted employee "investment" impacts that improve worker productivity and societal circumstances. Research limitations/implications: This study highlights the need for further context-sensitive LW analysis. An initial model of LW impacts provides a framework for comparative and longitudinal work in other national contexts. Practical implications: The proposed model categorises perceived LW effects and can inform policy development. Findings also stress a need for cross-agency initiatives to address LW concerns, including a key role for HR. Social implications: The findings highlight perceptions of a LW impacting within and beyond the workplace. Whilst higher-quality management is seen to encourage better-informed decisions about "going living wage", a LW's positive socio-economic impacts require multi-lateral initiatives, suggesting that those initiatives are is part of wider obligations for policy makers to encourage decent living standards. Originality/value: This study provides a much-needed and inaugural focus on the intertwined workplace and wider impacts of a LW, extending extant econometric analyses. The paper also synthesizes different data sources to develop an inaugural, context-sensitive model of perceived LW effects. [ABSTRACT FROM AUTHOR]

Purpose: International evidence of economies of scale in mutual funds is mixed. KiwiSaver offers an interesting opportunity to examine economies of scale given its growth from a new scheme with few members and low balances, where fund costs should be high, to a much larger scheme that should be cheaper to run. As a defined contribution superannuation scheme, fees play an important role in determining the eventual retirement savings members achieve. This paper aims to examine whether the anticipated economies of scale are passed onto members. Design/methodology/approach: The authors use a sample of 267 KiwiSaver funds over 2013-2018 and relate fund fees to assets under management (AUM) and the number of participants using regression analysis and a translog cost function. Findings: The authors find evidence to suggest funds are passing on cost savings. Specifically, the authors observe that fees increase slower as the number of members grows, suggesting economies of scale are driven by the number of members, but not the size of the assets being managed. All else held constant, a 1 per cent increase in fund participants increases fees by 0.93 per cent on average. In contrast, a 1 per cent increase in AUM results in effectively 1 per cent increase in fees, all else held constant. Originality/value: While KiwiSaver has been an undeniable boost to the local funds management industry, regulators are increasingly under pressure to ensure fees are appropriate. In 11 years, New Zealand-based KiwiSaver has grown to over $50b in AUM, with over $400m in total fees per year. This paper provides evidence that economies of scale are partially present in the KiwiSaver sector, although not where it arguably counts: in the size of the AUM. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The "business tax to value-added tax" reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013). Design/methodology/approach: The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 culminating in the new 2017 regime. Attributes of "good" value-added tax (VAT) systems are covered as well as a comparison with New Zealand's goods and services tax (GST). Findings: The paper finds that to align with the international trend of indirect tax development and more efficiently accomplish the economic transition China needs to build a more neutral VAT system with fewer reduced rates and exemptions and the tax system have created tax inefficiencies and increased the compliance cost. VAT is imposing an increasingly significant impact on China's national economy and industrial structure as well as accountants. Originality/value: This is the first study that analyses the indirect tax reforms that are currently being implemented in China and as such has lessons for China but also for VAT/GST in general. We should not forget how special New Zealand's GST is and the clarity of focus of those who implemented it! [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine best practices in supporting tutors in academic quality within private training enterprises (PTEs) in New Zealand and to make practical recommendations for people working in the tertiary education sector. Design/methodology/approach: A hypothesis is proposed, which is then tested using a case study examining what support from the quality assurance section of a PTE's tutors perceive to be important. The hypothesis is that additional feedback is required for tutors. The results are compared with those on the literature on quality assurance to see if there is consistency in themes. Findings: The primary themes that emerged from interview and survey data were that tutors with more than three years of experience feel they would benefit from more regular, clear and constructive feedback and that these tutors need support during any programme-related changes. Research limitations/implications: This research highlights that the quality of feedback is crucial in education and a worthwhile area of further investigation. Limitations include the size of the sample of interviewees and that the study was based on only one organization in New Zealand. Future research is also suggested, which could include data from other tertiary educational institutions. Practical implications: The paper concludes with a practical overview of "dos" and two "don'ts" identified from the case study. The objective is to share recommendations in a practical and useable way with other practitioners. Social implications: This account of an inquiry into internal quality assurance processes and outcomes offers transferable learnings to tutors, academic quality assurance teams, employers and other stakeholders across the education sector. Originality/value: The conclusion drawn from this is case study is that educational organisations should ensure that anyone tasked with providing feedback to tutors is first coached themselves; otherwise, the feedback can be unhelpful. [ABSTRACT FROM AUTHOR]

Purpose: Commencing with publications in the 1970s, the purpose of this paper is to review the historical writing about Australian and New Zealand teachers over the past 50 years. Design/methodology/approach: The paper incorporates men and women who led and taught in domestic spaces, per-school, primary, secondary and higher education. It is structured around publications in the ANZHES Journal and History of Education Review, and includes research published in other forums as appropriate. The literature review is selective rather than comprehensive. Findings: Since the 1980s, the history of New Zealand and Australian teachers has mostly focussed on women educators in an increasing array of contexts, and incorporated various theoretical perspectives over time. Originality/value: The paper highlights key themes and identifies potential directions for research into Australian and New Zealand teachers. [ABSTRACT FROM AUTHOR]

Purpose: The independent living (IL) movement is a social movement but also an analytic paradigm which can be used to inform and shape rehabilitation research and practice. The purpose of this paper is to describe how the principles of DeJong's IL paradigm have been used to develop a guiding framework for the Burwood Academy, a rehabilitation and disability research organisation in New Zealand. The Burwood Academy drew on the consumer empowerment principles inherent in DeJong's IL paradigm, whereby the person learns to take control of the rehabilitation process, on which to promote consumer empowerment in all of the Academy's endeavours. Design/methodology/approach: This paper reports on three investigative phases of work: a stakeholder dialogue, a narrative review and a benchmarking exercise that collectively enabled the development of a working framework based on DeJong's IL paradigm. Findings: This paper highlights pragmatic strategies that are used to better promote consumer inclusion in the research process, build researcher capacity among consumers and clinicians, and promote knowledge translation through a range of tertiary and clinical education forums. Research limitations/implications: The results of this study identified numerous ways to promote consumer empowerment in research. Future research is needed to explore the effectiveness of the proposed framework further. Practical implications: This paper suggests potential avenues to address the complexities of promoting the role of the "expert consumer" imbedded in clinical environments where this is not usually a priority in training and practice of health professionals. Originality/value: This paper fulfils an identified need to study more pragmatic ways to promote consumer empowerment in both clinical and research settings. [ABSTRACT FROM AUTHOR]

Purpose: A key question in the provision of public health concerns how that provision is governed. The purpose of this paper is to examine the governance structure of a public health board and its perceived impact on the efficacy of clinical operations.Design/methodology/approach: Structural issues examined the level of centralisation and public participation, and whether governance should occur through elected boards or appointed managers. These issues were examined through multiple lenses. First was the intention of the structure, examining the issues identified by parliament when the new structure was created. Second, the activities of the board were examined through an analysis of board meetings. Finally, hospital clinicians were surveyed through semi-structured interviews with both quantitative and qualitative questioning.Findings: A contradiction was revealed between intention, perception and actual activities. This raises concerns over whether the public are significantly informed to elect the best-skilled appointees to governance positions.Practical Implications: This research holds implications for selecting governance structures of public health providers.Originality/value: Few studies have looked at the role of a publicly elected healthcare governance structure from the perspective of the clinicians. Hence, this study contributes to the literature on healthcare structure and its impact on clinical operations, by including a clinician's perspective. However, this paper goes beyond the survey and also considers the intention of the structure as proposed by parliament, and board activities or what the board actually does. This enables a comparison of intention with outcomes and perception of those outcomes. [ABSTRACT FROM AUTHOR]