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Purpose – In 2012, Pacific Accounting Review (PAR) completed its 25th year of existence. This paper aims to review all articles published in PAR as a report on the "stewardship" of the journal. Design/methodology/approach – Research papers published in PAR are analysed by topic, research methodology, author and institutional affiliation. This approach follows prior reviews in PAR. A comparison is also made with PAR over the period 1988-1996 and Accounting and Finance over the period 1973-1999 and the "top accounting journals" over the period 1990-2007. Findings – The analysis indicates that PAR publishes papers across a wide range of topics, but uses research methodologies that are consistent with mainstream accounting research (as undertaken by the "top accounting journals"). The authors of PAR are concentrated in New Zealand and Australia, as is the source data. No strong trends were perceived in the data. In conclusion, PAR can be characterised as a broadly based accounting and finance journal that is primarily competing in an Australasian context. Practical implications – This review provides some insight as to how the journal has evolved and how the mission statement has been put into effect. The journal has maintained much of its original mission. The anticipated "dialogue between researchers and practitioners" has not developed, probably due to lack of sponsorship by the profession. The paper should also form a basis for informing how to further develop the journal. Originality/value – The paper updates the last review of PAR which was completed in 1997. [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 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: 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: 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: 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: 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: 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: Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research. Design/methodology/approach: A systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis. Findings: Analysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities. Research limitations/implications: The systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts. Originality/value: This paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to comparatively analyze how top corporations in New Zealand, Australia and the Global Fortune 500 group communicate about climate science. Design/methodology/approach: A combination of keyword count and quantitative content analysis is used to develop a reliable set of indicators to measure corporate communication about climate science. Findings: Just a few corporations mention or explicitly agree with scientific consensus on climate change and few report science-based targets. They report more frequently on societal risks of climate change, as well as business contribution and responsibility. New Zealand based corporations generally do poor reporting compared to Australian corporations, who do as well as the biggest corporations in the world. Research limitations/implications: There is a further need for cross-country research and for more longitudinal analysis to understand how organizations communicate about scientific issues to its stakeholders. Practical implications: This paper can inform communication managers about the need to pay attention to how their communication, individually and in comparison with their peers, is likely interpreted by the stakeholders. Managers may attend to scientific consensus messaging to gain stakeholder approval for ambitious business actions on climate change. Social implications: Organizations are powerful social and economic drivers. Understanding how they interpret and communicate a scientific issue has implications for public and policy discourses and outcomes. Originality/value: This is the first paper to comparatively identify common and contextual drivers of business communication of complex scientific issues. A reliable scale to measure climate science communication by corporations will be helpful for future researchers to replicate in other sectors. [ABSTRACT FROM AUTHOR]

Purpose: In this paper the authors seek to understand how academic conferences [re]produce deeply embedded gendered patterns of interaction and informal norms within the business disciplines. Design/methodology/approach: Drawing on Acker's (2012) established and updated theory of gendered organisations, the authors focus on the role of academic conferences in the reproduction of gendered practices in the business disciplines. The authors surveyed academics at top universities in Australia and New Zealand who had attended international conferences in their discipline area. Findings: Academic conferences in the business disciplines communicate organisational logic and act as gendered substructures that [re]produce gendered practices, through the hierarchy of conference participation. Even in disciplinary conferences with a significant proportion of women delegates, the entrenched organisational logic is manifest in the bodies that perform keynote and visible expert roles, perpetuating the notion of the "ideal academic" as male. Practical implications: The authors call for disciplinary associations to formulate an equality policy, which covers all facets of conference delivery, to which institutions must then respond in their bid to host the conference and which then forms part of the selection criteria; explicitly communicate why equality is important and what decisions the association and hosts took to address it; and develop databases of women experts to remove the most common excuse for the lack of women keynote speakers. Men, question conference hosts when asked to be a keynote speaker or panelist: Are half of the speakers women and is there diversity in the line-up? If not, provide the names of women to take your place. Originality/value: The contribution of this study is twofold. First is the focus on revealing the underlying processes that contribute to the [re]production of gender inequality at academic conferences: the "how" rather than the "what". Second, the authors believe it to be the first study to investigate academic conferences across the spectrum of business disciplines. [ABSTRACT FROM AUTHOR]

Purpose – This paper aims to serve as an introduction to and overview of this special issue of the Journal of Educational Administration entitled "Building organisational capacity in school education". The co-editors have solicited contributions from authors in Wales, Australia, Canada, the USA, England, Hong Kong and New Zealand. Design/methodology/approach – The paper reviews past and contemporary approaches to the issue of capacity building in education and in particular, sustainable capacity building. As well as reviewing key researchers and writers in this field, including their own work, the authors foreshadow and synthesise the other seven papers that make up this special issue. Findings – The paper contends that building capacity in schools and schooling, while no means easy, can be both understood and accomplished. However, caution needs to be exercised because hard-fought gains in capacity building and sustainability can be quickly eroded under the influence of poor leadership or extraneous changes. Practical implications – The paper serves as a framework both for the seven papers that follow and more generally for understanding and conceptualising sustainable school capacity building. Originality/value – The paper performs the function of framing current debates and pressures around sustainable school capacity-building in an international theoretical and practical context. [ABSTRACT FROM AUTHOR]

Purpose -- Periods of economic downturn can severely affect the performance of firms in general, and retailers in particular. However, all retailers are not equally affected by recessionary periods, with some viewing this time as an opportunity to invest and establish competitive advantage and others cutting back and waiting for the recession to pass. In the light of the current economic downturn, the purpose of this paper is to investigate retailers' strategic response to the downturn, and assess how these responses differ across different organisations in terms of size, geographic location, and sector of operation. Design/methodology/approach -- A total of 50 (25 Australian, 25 New Zealand) managers associated with the retail sector (ranging from chief executive officers to store owners) were invited to participate in face-to-face interviews, resulting in 28 in-depth interviews (15 Australian, 13 New Zealand) across a wide range of retail categories. These exploratory data were combined with a review of the literature to explore retailer responses to the current economic downturn. Findings -- This paper suggests that there are growth opportunities for retailers during times of economic downturn. Specifically, this paper suggests that large retailers see this as an opportunity to invest in green and sustainable business practices as a means to aid in the recovery of the recession in terms of reducing costs and beyond in terms of developing competitive advantage. Other strategies include: personalised offerings, differentiation via service, realignment of offer to changing consumer value(s), and reduced costs and investment. Research limitations/implications -- The focus of this paper is medium to large sized organisations and, as such, its generalisability to small retailers may be somewhat limited. Originality/value -- Past research reveals that not all the retailers are equally affected by recessionary periods. Given this, the value of this paper lies in providing insight into strategic response to an economic downturn, and providing a foundation for examining these strategies and their link to retail performance via quantitative research. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers (NASAPs), and how this competition influences the institutionalization of the evolving field of sustainability assurance. Design/methodology/approach: An interpretivist research methodology, guided by an institutional work perspective, is used to analyze interviews with 15 SAPs and 35 sustainability reporting managers (SRMs) in Australia and New Zealand. Findings: ASAPs prefer to use International Standard on Assurance Engagements 3000 (ISAE3000), because it is well recognized in the profession, adheres to ASAPs' regulatory requirements, and mirrors their financial audit methodologies. This preference influences ASAPs' institutional work as they compete against NASAPs and how they institutionalize sustainability assurance. ASAPs' institutional works include presenting sustainability assurance as similar to a financial audit, arguing in support of a single provider for financial audits and sustainability assurance, and undermining NASAPs and their preferred sustainability assurance standard, AA1000 Assurance Standard (AA1000AS), by appealing to senior management. In comparison, NASAPs promote AA1000AS as a specialist standard among SRMs, emphasizing the standard's sustainability enhancing qualities and its flexibility, while discrediting ASAPs and ISAE3000 as out of touch with sustainability objectives. Research limitations/implications: A new conceptual model is constructed that can be used in institutional work research. Practical implications: The accounting profession is encouraged to consider more flexible, innovative methods in new assurance markets. This involves using new assurance standards as well as developing specialist standards for new forms of assurance. Regulation over sustainability assurance could be helpful, but regulators should be careful not to stifle competition in this evolving field. Originality/value: This paper examines how competition between ASAPs and NASAPs influences the institutionalization of sustainability assurance. The paper offers a new model for the analysis of institutional work, which could be used by researchers, new insights into the emerging field of sustainability assurance, as well as a figure and discussion that clarifies the broader implications of the findings. [ABSTRACT FROM AUTHOR]

Purpose – In light of the fact that the “baby boomer” generation is moving into early old age, the purpose of this paper is to examine what aspects of ageing and old age concerned an age cohort of 25 gay men aged 60 plus. Design/methodology/approach – The primary data for this paper came from interviews with 25 men aged 60 and older who were recruited in Auckland, London, Manchester, Melbourne, and New York. Interviewees were contacted by a variety of means, such as by e-mail introductions, advertisements placed on social media, and recommendations of mutual friends or acquaintances. Once contacted, the men were sent a plain-language statement outlining the purpose of the study and the intention to publish the results and were asked to sign and return a consent form. Narrative identity was central to understandings of the men’s lives got from analysing their interview transcripts. Findings – Analysis of extracts from their life stories showed the men interviewed for this paper drew on two principal narratives when discussing their apprehensions about growing old. The first related to general fears or concerns about old age that would be fairly common among members of the general population. The second narrative related to gay-specific fears or concerns. Significant claims: that class affects gay men’s experience of old age just as it does for everyone else; and that fears of being ostracised because of their sexuality were strongest when the men spoke about aged-accommodation settings. Research limitations/implications – More research is needed on gay men’s experience of in-home supported care and residential care to see if the reality of the heterosexism and/or homophobia matches the fears of some in this sample. Originality/value – This is a relatively new field and there is a growing number of researchers examining the ageing concerns and experiences of the GLBT population. The originality of this paper lies in the international sample on which it is based, its use of narrative analysis, and its relevance to policy makers as well as to members of the GLBT population, carers, and owners/managers of aged-care accommodation facilities. [ABSTRACT FROM AUTHOR]

Purpose: The importance of events for marginalised groups has largely been overlooked within tourism, hospitality and event studies. The purpose of this study is to address this gap, emphasising the positive outcomes of power relationships rather than the negative, which have traditionally been the focus in event studies. Design/methodology/approach: The study investigated eight events for indigenous and ethnic minority groups, rural women, disabled people and seniors in Australia and New Zealand. Qualitative data was collected via participant observation, reflexive ethnography, semi-structured interviews and in-the-moment conversations. An inductive thematic approach was taken to data analysis. Findings: Eight themes around notions of power and empowerment were identified during the analysis: providing a platform, giving/taking ownership, gaining confidence, empowering with/through knowledge, respect, pride and affirmation, freedom to "be" and resistance. These were then viewed through the lenses of social-structural and psychological empowerment, enabling a deeper understanding of power at/through events. Research limitations/implications: The paper presents a framework for empowerment that enables event organisers to both understand and deliberately plan for the productive use of power, which can reaffirm important event aims, objectives and values. It can also be used by researchers as a framework through which to identify and assess the contributing elements of empowerment at events and by local government to guide policymaking around events. Originality/value: This study is the first to highlight best practices for the positive use of power at events that "empowers" marginalised groups. Grounded in empowerment theory, the study offers a new lens to reframe notions of power and provides a theoretical framework that will be of value for both critical event studies researchers, event organisers and policymakers alike. [ABSTRACT FROM AUTHOR]

Purpose: Self-direction–also known as participant direction, personalization and self-directed care–is a service delivery model that enables people to manage their personal budget and purchase services and supports tailored to their needs based on a person-centered plan. This paper, the outcome of an international learning exchange on self-direction, describes approaches across four countries' successful strategies, unresolved questions and recommendations to enhance self-direction globally. Design/methodology/approach: The findings are a product of discussions at the 2019 International Initiative for Mental Health Leadership and International Initiative for Disability Leadership Exchange on Advances in Self-Direction. Participants included people who are self-directing, providers and caregivers who support people who are self-directing, advocates, fiscal agents and public managers who administer self-direction from the United States, England, Australia and New Zealand. Findings: In all four countries, people who self-direct exercise high levels of choice and control and are able to individualize their services and supports to promote a good life in the community. The exchange also revealed challenges and possible solutions to improve and expand self-direction. Practical implications: The results of the meeting provide guidance for public managers, providers and advocates for initiating and expanding self-direction. Originality/value: This international meeting was a unique opportunity to compare self-direction across four different countries and across multiple perspectives, including people with disabilities, caregivers, providers and administrators. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to explore the impact of the arrival of Colombo Plan Scholars in New Zealand and consider ways in which their experience helped to bridge distances between "east and west", as well as to create connections that traversed geographical and cultural boundaries. Design/methodology/approach -- It draws on contemporary newspaper articles to ascertain how public talk about the Colombo Plan programme shaped initial engagements between New Zealand and the scholarship holders. The paper then analyses archival files from the Department of External Affairs to present an overview of the university courses undertaken by Colombo plan scholars. The final section of the paper draws on oral and archival sources to examine individual encounters between former Colombo Plan scholars and New Zealanders. Findings -- The paper argues that while the public aims of the Colombo Plan focused on the containment of communism and the development of post-colonial connections in the South East Asian region, individual encounters between Colombo Plan scholars and New Zealanders played a role in changing social attitudes in what had been a deeply mono-cultural society. Originality/value -- The paper draws on previously unpublished archival and documentary evidence and oral sources to examine a unique aspect of the history of international education. [ABSTRACT FROM AUTHOR]

Purpose -- This paper seeks to describe a decade's worth of ISO-ILL implementation in Australia and New Zealand. It aims to background key historical decisions and the drivers for respective implementations. The paper also aims to consider a number of key issues with interoperable systems and propose some avenues of development for the future. Design/methodology/approach -- The methodology adopted in this paper is one of description and interpretation. Findings -- Findings highlighted in this discussion emphasise the interconnectedness of operations, the need for synchronisation of data and the influence this has over transactions. While it is important to get the basics right, the ISO-ILL protocol does take time to master. What we have seen develop is a user community understanding a common language and a growth in customer satisfaction. Practical implications -- This paper discusses a number of issues pertinent to the interoperability of systems and describes the solutions arrived at. They could act as a blueprint for others considering similar implementations. Originality/value -- The originality of this paper lies in the adoption of local solutions to resolve local problems. Underlying this are the concepts of best operating principles and better operating practices. [ABSTRACT FROM AUTHOR]

Purpose - This paper aims to establish and illustrate the levels of awareness of work-life balance policies within the surveying profession in Australia and New Zealand. The culture and characteristics of the Australian and New Zealand work force are to be identified. The key aspects included in work-life balance policies are to be illustrated and the perceived benefits for the surveying profession are to be noted. The paper seeks to posit that it is vital to comprehend the levels of awareness of work-life balance issues within the surveying profession first, so that benchmarking may occur over time within the profession and second, that comparisons may be drawn with other professions. Design/methodology/approach - There is a growing body of research into work-life balance and the built environment professions. Using a questionnaire survey of the whole RICS qualified surveying profession in Australia and New Zealand, this paper identifies the awareness of work-life balance benefits within the surveying profession. Findings - This research provides evidence that awareness of the issues and options is unevenly spread amongst professional surveyors in the region. With shortages of professionals and an active economy the pressures on existing employees looks set to rise and therefore this is an area which needs to be benchmarked and revisited with a view to adopting best practice throughout the sector. The implications are that employers ignore work-life balance issues at their peril. Practical implications - There is much to be learned from an increased understanding of work-life balance issues for professionals in the surveying discipline. The consequences of an imbalance between work and personal or family life is emotional exhaustion, cynicism and burnout. The consequences for employers or surveying firms are reduced effectiveness and profitability and increased employee turnover or churn. Originality/value - Leading on from Ellison''s UK surveying profession study and Lingard and Francis''s Australian civil engineering and construction industry studies, this paper seeks to raise awareness of the benefits of adopting work-life balance policies within surveying firms and to establish benchmarks of awareness within the Australian and New Zealand surveying profession. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to describe the development and practical applications of a highly configurable online tool - LibStats - licensed under GNU GPL, for collecting and reporting on statistics in the academic library, developed at the University of Queensland Library. Design/methodology/approach - LibStats - an online tool - was used to make quantitative and qualitative assessments and to benchmark the results against those of other academic libraries in Australia and New Zealand. Findings - Beyond an introduction to the tool this paper explores the potential benefits it brings to the organisation in terms of information available to management and staff time saved. Originality/value - LibStats is a tool which is available as open source software and which facilitates the collection, recording, analysis and reporting of statistics in an academic library. It is highly configurable, which allows for customised implementation in other organisations. [ABSTRACT FROM AUTHOR]

Purpose — The purpose of this paper is to describe the results of two projects aimed at testing market responses to the first-ever fast moving consumer goods (FMCG) independently certified as sustainable. Design/methodology/approach — The method used comprised three phases: independent sustainability certification of products using a full life cycle assessment; nationwide roll-out of seven certified household products in retail outlets throughout New Zealand, and trials of certified lamb meat in three butcher shops in Brisbane, Australia; and monitoring of sales data and consumer responses to certified products. Findings — Record sales averaging +52 per cent above historical were achieved and sustained for the seven household products over a period of 18 months. Certified lamb meat product was well received, with 95 per cent of customers surveyed indicating that they would consider buying certified meat in future. Practical implications — The paper indicates that there is consumer demand for products that are clearly identified as genuinely sustainable, even though they may be perceived to be more expensive than traditional products. The market for certified sustainable products may become more mainstream as consumer concern regarding sustainability increases, and product disclosure standards become more stringent. Originality/value — The paper describes the results of the first-ever market tests of independently certified sustainable products in the FMCG sector. It gives an early indication that some consumers will select independently certified sustainable products in preference to others, provided that the product is clearly labeled and well marketed. The results also indicate that sales of certified sustainable products can be sustained over time. [ABSTRACT FROM AUTHOR]

Purpose - The paper aims to respond conceptually, rather then empirically, to policy ignorance. It seeks to examine certain aspects of whistleblower protection offered in the common law countries of Australia, New Zealand, South Africa, and the UK. Design/methodology/approach - The paper provides a four-country comparison of whistleblower protection laws against 13 characteristics gleaned from the international literature on whistleblower legislation. This analysis is informed by considerations of the common law and corruption and critical state theory. Findings - The conclusion reached is that the whistleblower laws established in the common law countries of Australia, New Zealand, South Africa, and the UK variously contain serious structural deficiencies, particularly with respect to the scope of protection and the construction of corruption. The concern is that whistleblowers seeking protection under these inadequate programs will be hurt and there will be negligible impact on the profile of corruption. Research limitations/implications - The major weakness in the analysis was the subjective and arbitrary way the disclosure management characteristics were selected to assess the disclosure laws of Australia, New Zealand, South Africa, and the UK. Future research should seek more objective indictors of performance as well as a consideration of exterior indicators such as the impact of disclosure policies on corruption. Practical implications - If the findings here are validated in subsequent research, then governments should urgently review their current whistleblower policies in order to improve disclosure protection. Originality/value - A conceptual framework informed by considerations of corruption, the common law and critical state theory was used to put whistleblower protection in a wider context where state interest competed with the needs of whistleblowers. [ABSTRACT FROM AUTHOR]

Purpose ? There is considerable confusion surrounding the applied role and business value of TQM. Anecdotal evidence and empirical studies in the literature suggest considerable variability in the performance of TQM. The purpose of the paper is to test the strength of the relationship between quality management practice and two key operational performance measures: productivity improvement and customer satisfaction. Design/methodology/approach ? A large database consisting of 962 responses from Australian manufacturing firms and 379 responses from New Zealand manufacturing firms is used to test the hypotheses. Findings ? The major finding of the paper is that multiple quality management practices when implemented simultaneously have a significant and positive effect on productivity improvement and customer satisfaction. Research limitations/implications ? The results presented in this paper are drawn from one industry at one point in time. Generalising the results to other industries should be done with caution. This study, therefore, aims to motivate further research on the link between quality strategies and organisational performance. Practical implications ? The main implication that emerges from the paper is that managers in manufacturing firms should place more emphasis on ?soft? quality management practices (e.g. unity of purpose/elimination of barriers between individuals and departments) and less emphasis on ?hard? practices (e.g. process control). Originality/value ? The paper fulfils an identified need on the value of quality practice and offers practical implications to managers and stimulates further research on the relationship between quality practice and operational performance in non-manufacturing industries. [ABSTRACT FROM AUTHOR]

"OE" is overseas experience - periods of "working holiday" undertaken by young people autonomously exploring other countries and cultures. This paper investigates OE and considers its effect on career development. OE is a world-wide phenomenon, but has special significance in Australia and New Zealand, where it is undertaken as a "rite of passage" by many young people. The paper reports results from an interview study of 50 OEs undertaken by young New Zealanders. It focuses on predisposing personal and situational factors prompting OE, the unplanned and improvisational nature of OE, the main forms of OE, and its apparent consequences for personal development and subsequent careers. The evidence suggests that OE brings benefits but that the process is complex and unpredictable because of confounding forces such as non-career travel agendas and personal relationships. The special value of OE to careers in current conditions requiring greater self-direction, flexibility and internationalisation is emphasised. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine how sustainability assurance providers' (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial capture and the ability of sustainability assurance to promote credible reporting. Design/methodology/approach: The authors conducted in-depth interviews with sustainability reporting managers (SRMs) and SAPs in Australia and New Zealand, using an institutional work lens to focus the analysis. Findings: At the start of a new assurance engagement, SAPs offer pre-assurance and flexible assurance scopes, allowing them to recruit clients on narrow-scoped engagements. These narrow-scoped engagements focus on disclosed content and limit SAPs' ability to add value and enhance credibility. During assurance engagements, SAPs educate managers and encourage changing the norms underlying sustainability reporting. At the end of the assurance engagement, SAPs provide a management report demonstrating added-value of assurance and encouraging clients broader-scoped engagements. However, with each assurance engagement, the recommendations offer diminishing returns, often leading managers to question the value of broad-scoped engagements and to consider narrowing the scope to realize savings. Under these conditions, client pressure (potentially managerial capture) along with practitioners' desires to grow assurance income (potentially professional capture) can affect SAPs' independence and the quality of their assurance work. Practical implications: The study implies that regulation mandating the scope of engagements may be called for. Originality/value: The authors contribute to the research literature in several ways. First, the findings show how professional and managerial capture occurs before, during and at the end of the assurance process. The authors highlight how perceived value addition from sustainability assurance diminishes over time and how this impacts the scope of engagements (with implications for SAPs independence and the quality of assurance work). The authors show these findings in a table, clarifying the complicated interrelationships. Second, the authors contribute to theory by identifying a new form of institutional work. Third, unlike previous studies focused on SAPs, the authors provide insights from the perspectives of both SAPs and SRMs. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. Design/methodology/approach: In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective. Findings: SRMs' institutional work can be categorised into four phases with each phase representing a different approach to sustainability reporting. Organisations transition from phase one to four as they achieve a higher level of maturity and a deeper embedding and routinisation of sustainability reporting. These include educating and advocacy work undertaken by engaging with managers (phase one), transitioning to a decentralised sustainability reporting process (phase two), transitioning to leaner, focussed, materiality driven sustainability reporting (phase three), and using sustainability key performance indicators and materiality assessment reports for planning, decision-making, goal setting, performance appraisal, and incentives (phase four). However, SRMs face challenges including their inexperience, limited time and resources, lack of management commitment to sustainability reporting and low external interest in sustainability reporting. The study identifies ten reasons why material issues are not always (adequately) disclosed. Practical implications: This study recommends more training and development for SRMs, and that regulation be considered to mandate the disclosure of the materiality assessments in sustainability reports. Originality/value: This research extends the existing literature examining how sustainability reports are prepared and sheds further light on how a materiality assessment is undertaken. The study identifies ten reasons for the non-disclosure of material matters, including but not limited to, legitimacy motives. Researchers can use these reasons to refine their methods for evaluating published sustainability reports. At a theoretical level, the study provides four observations that institutional researchers should consider when examining forms of institutional work. [ABSTRACT FROM AUTHOR]

Purpose -- This paper aims to describe the educational philosophy and practice underpinning the Royal Australasian College of Medical Administrators (RACMA) program and how it is aligned with the needs of the Australian and New Zealand health care systems. Preparing future doctors as medical leaders requires keeping pace with developments in medical education and increased sophistication on the part of teaching and supervising faculty. Design/methodology/approach -- This paper is a descriptive case study. The data are complemented by workforce data and excerpts from the RACMA Management and Leadership Curriculum. Findings -- The RACMA has developed a program informed by current best practices in medical education. The educational underpinnings and instructional practices of the RACMA emphasize leadership as a collaborative social process and the importance of relational leadership in successful modern day practice. The ongoing development of the program has a focus on setting of clear learning objectives, regular and continuous feedback to trainees and reflective practice facilitated by the close relationship between trainees and their preceptor. Research limitations/implications -- Although a site-specific case study, the application of relational models of teaching can be applied in other settings. Practical implications -- The application of relational models of teaching can be applied in other settings. Social implications -- This paper fulfils a social need to describe successful competency models used for medical leadership development. Originality/value -- This paper fulfils an identified need to define competency models used as a foundation for medical leadership development. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to investigate price discovery for cross-listed stocks on the New Zealand Exchange (NZX) and the Australian Stock Exchange (ASX) and find out the determinants of price discovery between the two markets. Design/methodology/approach -- Gonzalo Granger Component Shares and Hasbrouck Information Shares were estimated annually for a sample of 19 cross-listed stocks between 1998 and 2012. Then dynamic panel regressions were used to investigate the driving factors behind price discovery between the NZX and ASX. Findings -- Strong downward trends were observed in the contribution to price discovery of the NZX, both for New Zealand firms cross-listing on the ASX and Australian firms cross-listing on the NZX. While in the early years in our sample period, price discovery is dominated by the home market, by 2012, 50 per cent of price discovery for New Zealand firms takes place on the ASX, and the NZX acts as a satellite market for Australian firms. It was also observed that the NZX share of trading activity has a strong positive effect on the NZX level of price discovery, while there is a negative relationship with relative bid-ask spreads. Practical implications -- Results suggest that the importance of the NZX relative to the ASX with regards to price discovery is decreasing over time. Given the importance of price discovery for exchanges, such a finding is concerning for the NZX. The determinants of price discovery found in the paper, such as relative volume and spreads, do, however, offer some guidance on how the NZX could regain price discovery. Originality/value -- This paper offers a longer and broader analysis of price discovery between the NZX and ASX, two highly integrated markets, and extends previous work by exploring the drivers of price discovery in a panel setting. [ABSTRACT FROM AUTHOR]

Purpose This paper aims to determine the dimensions of service quality of advertising agencies and their effects on relationship quality between an advertising agency and their clients through the social and economic exchange.Design/methodology/approach The intention was to target firms which use the services of an advertising or marketing solutions agency; hence, participants were recruited from a business database service providing details for key decision makers in Australia and New Zealand. An online survey was used in this study.Findings Creative competence, project management processes and project outcome influenced relationship quality through value and interpersonal relationships. However, only creativity had a significant direct relationship with relationship quality.Practical implications Although creativity plays a major role in relationship development, agencies must have efficient and effective project management processes in place to ensure successful project completion within timeline and budget to be able to maintain ongoing relationships with their clients.Originality/value The research draws upon literature from three key disciplines, service quality, relationship marketing and project management, to address the gaps in the current literature related to customer relationship management in the B2B client–agency context. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to focus on the development of Keep Safe, a manualised group intervention for adolescents with intellectual disabilities (ID) who display harmful sexual behaviour (HSB) as the initial phase of a feasibility study. National reports have highlighted the need for the development of specialist programmes, as adolescents with ID make up a significant proportion of young people referred to specialist HSB services and there is a lack of evidence or practice-based interventions for them. Aims included taking account of adolescents’ and families’ needs, motivations and practical commitments, integrating best- practice and being accessible and appropriate across different types of services.Design/methodology/approach Keep Safe development progressed from the practitioner/researcher collaborative young sex offender treatment services collaborative-ID through a project team, Keep Safe development group, comprising a range of practitioners with a variety of clinical expertise across services and an Advisory Group of people with ID. An expert-consensus methodology based on the Delphi method was used. The iterative process for the manual draws on the slim practice-based evidence from UK, New Zealand, North America and Australia.Findings Keep Safe comprises six modules distributed through 36 term-time young people’s sessions, alongside 16 concurrent parental/ carer sessions (some joint). The main focus of Keep Safe is to enhance well-being and reduce harm. Four initial sites volunteered as feasibility leads, and two more were added as recruitment was more difficult than foreseen.Originality/value National reports have highlighted the need for the development of specialist programmes, as adolescents with ID make up a significant proportion of young people referred to specialist HSB services and there is a lack of evidence or practice-based interventions for them. This study is innovative and valuable given the recognition that research and practice is significantly lacking in this area. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this study is to investigate student perceptions of the design features included in an "off the shelf" Learning Management System (LMS) in teaching undergraduate accounting students. Design/methodology/approach – Questionnaire responses from 846 accounting students studying in the UK, Australia and New Zealand provide international data to develop a model to explain student perception of the LMS. Findings – The final model shows student satisfaction with the use of a LMS is positively associated with three variables: usefulness of lecture notes, bulletin boards and discussion forums, and other LMS tools. Further, the comparison of cultural differences of the three countries shows all students treat the provision of notes as a desirable attribute on a LMS. Findings also suggest that although students find the provision of materials over the LMS does not enhance student engagement in class, overall a comparison of the three countries shows all students treat the provision of notes as a desirable attribute of a LMS. Research limitations/implications – Future research should collect ethnicity data to enable an analysis of cultural influence on student perceptions of the LMS. Practical implications – As increased motivation to learn is found to contribute to improved achievement of learning outcomes, the study's findings have implications for faculty contemplating the adoption of a LMS in their courses. The findings specifically confirm that usefulness of lecture notes, use of bulletin/discussion boards, and other LMS tools are positively endorsed by students and hence increase their motivation to learn. Originality/value – The current paper adds to the literature as the motivation to use and engage with LMSs by accounting students is not well understood. [ABSTRACT FROM AUTHOR]

Purpose – One of the features of the New Zealand secondary schools system is that achievement closely reflects the taught curriculum. The National Certificate of Educational Achievement (NCEA) directly assesses student achievement on the secondary school curriculum through a combination of criterion-based internal and external assessments. The nature of NCEA means school-level results not only reflect student achievement but also the ability of leaders to organise, deliver, and monitor a relevant curriculum for students. This paper aims to describe how NCEA data were used to develop a simple but fair system to assess the relative performance of secondary schools. Design/methodology/approach – No standardised measures of performance prior to Year 11 are available in New Zealand. Nor are student-level data available. In the absence of these, multiple indicators of gross performance, added value and improvement over time were analysed using a schools-of-similar-type methodology. Findings – Results indicated that schools in the low and middle SES communities were more likely to be improving than others, but these improving schools were also more likely to be already high- or mid-performing. Low-performing schools were least likely to be improving. Originality/value – Some advantages of this methodology are its ability to be utilised with any publicly available standards-based achievement data, its validity as an indicator of leadership and organisational performance, and its ability to track school performance trends over time. [ABSTRACT FROM AUTHOR]

This paper introduces the findings of an unusual international endeavour that combines action research with leadership development for 40 senior officials from Australia, Canada, New Zealand and the UK. The four nation Leadership Across Borders programme, co-delivered by the governments' business schools of each country, set out to explore and understand some of the most significant facets of public service ranging from citizen engagement to whole-of-government complexity, and from the economic downturn to crisis management. Over the 10 months of the programme, the senior group engaged with heads of the public service, leading academics, delivery experts, leaders of civic society and scores of street level service users. This paper highlights the critical importance of understanding complexity and the role of 'systems thinking' in dealing with modern problems. But it also points to a new order of innovation required of leaders if they are to bring value to problems such as deprivation and global financial crises, and if they are to successfully bring about citizen-centred services in increasingly complex societies. [ABSTRACT FROM AUTHOR]

Purpose - This research paper aims to explore the relationship between ISO 9000 certification and organisational performance by developing an ISO 9000 relationship model. Design/methodology/approach - A survey instrument was used for quantitative data collection based on a global survey in collaboration with the Anderson School of Business, UCLA. All items were measured on a five point modified Likert scale. The data were analysed statistically by means of Statistical Package for Social Scientists. Factor analysis was performed. Multiple regressions was used to test the hypotheses. Both validity and reliability of the measures were checked in order to reduce measurement error. Findings - The results show a positive and significant relationship between certification practices (implementation, organisational commitment and planning) with operational performance. However, the relationship between these practices with business performance was found to be positive but not significant of the variables we studied, organisational commitment to certification was found to be most strongly related to operational and business performance. Practical implications - The success of implementing ISO 9000 certification would be increased (operational and business performance) if it is well planned and implemented when the philosophical quality aspects of the organisation are coupled with employee training, periodic audits, corrective action and commitment at all levels of the organisation. Originality/value - This paper's unique contribution to the literature is the rigorous research and analysis which statistically identify the best predictors for successful ISO 9000 implementation. The results demystify the confusion and contradictions which exist in the literature on the efficacy of ISO 9000 certification. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to describe a sustainability certification system and label based on an independent, full life cycle assessment of conventionally produced goods from "cradle to grave". Design/methodology/approach - The design approach used comprised five phases: review of presently available third party environmental certification systems regarding their suitability for use as a sustainability certification tool for conventionally produced goods; identification of desirable scientific and consumer design criteria for a sustainability certification system and label; identification of key performance indicators for sustainability; description of an independent sustainability certification system based on the desirable design criteria, in particular an independent full life cycle assessment; and market trials of the sustainability label to test consumer reactions and commercial benefits of independent sustainability certification using two commercial case studies in Australia and New Zealand. Findings - None of the third party environmental certification systems reviewed was suitable for use as a sustainability certification tool. Desirable design criteria for a sustainability certification system centred on an independent, full life cycle assessment of operations from "cradle to grave". A total of eight safety and 12 sustainability key performance indicators were proposed to specifically assess sustainability performance. An instantly recognizable logo comprising a "Green Tick" inside a circle, reminiscent of a government "stamp of approval", was used as a sustainability label. Market trials of certified household products and lamb meat in Australasia confirmed positive consumer reactions to the "Green Tick" label, and considerable commercial benefits for the companies that used it on their products. Practical implications - The "Green Tick" sustainability certification system and label addresses an identified gap in the market by providing an easily recognizable, independent, life cycle based sustainability certification of consumer products. Market trials indicated that there was measurable consumer support for independent sustainability labelling, and significant commercial benefits for companies whose products qualified for sustainability labelling. Originality/value - The paper describes the world's first-ever independent sustainability certification system and label. It is based on third party, full life cycle assessment of products, in accordance with the European Commission's view that sustainability labelling should be based on independent, full life cycle assessments of products. Market trials of the label in the Australasian FMCG sector indicated that consumers responded positively to an easily recognizable, independent sustainability label, and that independent sustainability certification and labelling have significant commercial potential for manufacturers of genuinely sustainable products. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to provide an overview, including methodology and preliminary findings, of a current and ongoing doctoral research study of the impact of national library associations. The study uses the impact assessment framework provided by IS016439:2014 Methods and procedures for assessing the impact of libraries. Design/methodology/approach -- If the professional associations supporting the profession are to become sustainable we need to understand the difference they make to the individual members of the profession, to the employers of those individuals and to the profession of librarianship. This study applies the framework provided by ISO 16439:2014 to the national library association environment to explore and gather evidence of impact. To align with the ISO model, impact is differentiated into impact on individuals; social impact -- institution (library or employing organization); and social impact -- community (the profession). Preliminary findings show evidence of impact in all categories. Findings -- Data were gathered through semi-structured interviews that were conducted with members of national library associations in Australia, New Zealand, the UK and the USA during the third quarter of 2013. Originality/value -- This study contributes to research methodologies by testing the use of a qualitative assessment tool in a way that could be transferable to other associations both within and external to the library environment and to enable it to be adapted more broadly for other purposes within the library and information environment. [ABSTRACT FROM AUTHOR]

Editorial. Comments on the issues regarding the progress of women at work in Australia and New Zealand. Sex discrimination in employment; Changes in political will; Leadership perceptions of women mayors.

Purpose -- Guthrie Wilson (1914-1984) was one example of the trend of migration of teachers from New Zealand public schools to Australian private schools. The purpose of this paper is to explore this particular case with a view to revealing some of the dynamics involved and challenges facing certain types of Australasian schools in the 1950s and 1960s. Design/methodology/approach -- This article is essentially founded on empirical historical research and on analysis of data from published and archival sources and from interviews with participants and observers. It is placed in the context of the literature on both educational change in Australasia and trans-Tasman migration at the time. Findings -- Although Guthrie Wilson craved recognition as a novelist, he excelled as a school Principal, partly because he seemed to fit certain notions of education, leadership and manhood which suited the Council of The Scots College Sydney. In the 1960s, the Council wanted to maintain traditions which appeared to have been weakened by Wilson's progressive predecessor and challenged by social change. Though he fulfilled the Council's expectations, Wilson also proved to be a mediator between traditional and progressive education. Thus, Wilson could be both an honourable representative of the "Old School" and modestly progressive. Originality/value -- Biographical studies can reveal unsuspected patterns as well as challenge casual generalizations. Images of schools and of their leadership, held by both contemporaries and later observers, can prove to be subtly misleading on closer inspection. In particular, the article confronts a number of school myths which affect not only the schools involved but all schools, mutatis mutandis. [ABSTRACT FROM AUTHOR]

Purpose – This paper provides empirical support for the introduction of cash flow disclosure regulation issued by Australasian accounting bodies, AASB and NZICA (formerly NZSA), between 1987 and 1992. Design/methodology/approach – The empirical analysis uses a long window event study format on a panel of 5,368 firm-year observations between 1996 and 2005. Findings – The cash flow disclosures required in the regulation are associated with significant abnormal return responses. These effects are robust to the inclusion of other factors linked to abnormal returns such as movements in profitability, size and leverage. We also find support for the proposition that the cash flow effects are conditioned on the quality of the firm, as proxied by q. The market is better and more easily informed with the information required under the revised reporting regime. Research limitations/implications – The analysis would have been improved with better access to pre-reform period data. Originality/value – There is no other study on Australasian markets which looks at the value impacts of cash flow information in relation to this regulatory change. Such a study has also never been done on New Zealand companies. [ABSTRACT FROM AUTHOR]

Purpose - This paper aims to examine whether the mode of privatisation and the subsequent ownership structure affects post-privatisation performance. Design/methodology/approach - Utilising a theoretically derived sample of two matched telecommunications firms in New Zealand and Australia, and non-parametric analysis of financial data, the performance of two forms of privatisation are compared: full privatisation via direct sale to foreign anchor investors versus partial privatisation via a domestic share issue restricting foreign ownership. Findings - Concentrated ownership through direct sales to foreign owned anchor investors is not more efficient or profitable, nor does it result in increased capital investment; it does, however, result in higher dividend payouts. Research limitations/implications - These findings contradict the accepted wisdom and dominant theory in the field that full privatisation outperforms partial privatisation, and that FDI transfers firm-specific ownership advantages enabling the recipient to outperform domestically owned firms. However, the findings are applicable to the two firms and countries studied and future studies need to extend these to the wider population of privatised firms. Practical implications - While privatisation will improve organisational performance, the choice of whether to privatise by direct sale to anchor investors and foreign owners versus a partial share issue privatisation and keeping a domestic focus will have post-privatisation performance implications. Originality/value - A more nuanced understanding is provided of the performance implications of modes of divestiture and ownership structures in advanced economies. [ABSTRACT FROM AUTHOR]

Purpose - Alternative document models (ADMs) were created with the purpose of reducing the extent to which anomalies occur in counts of web links at the page level, and have been used extensively within webometrics as an alternative to using the web page as the basic unit of analysis. This paper seels tp carry out a longitudinal study of ADMs in an attempt to ascertain which model gives the most consistent results when applied to the UK, Australia and New Zealand academic web spaces over the last six years. Design/methodology/approach - Information science software (SocSciBot Tools, socscibot.wlv.ac.uk) was used to process hyperlink structure text files for UK, Australian and New Zealand universities and produced standard Page, Directory, Domain and Site ADMs using both inlinks and outlinks. Spearman bivariate correlation analysis was then undertaken to determine the level of correlation between these eight ADMs and a measure of site size for each university. Findings - The findings show that the Domain ADM gives the most consistent results. However, the Directory ADM also gives more reliable results than are evident when using the standard Page model. Aggregating at the site (or university) level appears to provide less reliable results than using the page as the standard unit of measure, and this finding holds true over all three academic webs and for each time period examined over the last six years. Research limitations/implications - The use of Spearman's correlation coefficient is considered to be unreliable when used with very small sample sizes and, with only eight universities, the New Zealand academic web space may not be sufficiently large to give truly accurate statistical results. Originality/value - While previous specific studies have shown that more accurate results can be obtained through the use of the Domain or Directory ADM, the paper has shown that these results are consistent over time and across different countries' academic web spaces. [ABSTRACT FROM AUTHOR]

Purpose - This paper seeks to address the question: do university web sites publish the same kind of information and use the same kind of hyperlinks year on year or do these change over time? Design/methodology/approach - A link classification exercise is used to identify temporal changes in the distribution of different types of academic web links changes, using the academic web spaces of the UK, Australia and New Zealand in the years 2000 and 2006. Findings - Significant increases in "research oriented", "social/leisure" and "superficial" links were identified as well as notable decreases in "technical" and "personal" links. Some of these changes identified may be explained by general changes in the management of university web sites and some by more wide-spread internet trends, e.g. dynamic pages, blogs and social networking. The increase in the proportion of research-oriented links is particularly hopeful for future link analysis research. Originality/value - This is an important issue from the perspective of interpreting the results of academic web analyses, because changes in link types over time would also force interpretations of link analyses to change over time. [ABSTRACT FROM AUTHOR]

School principals have difficulty embracing the competing demands of school restructuring. These demands include being accountable for the outcomes of other decision-making groups within, or external to, the school community; having strong views while making decisions collaboratively; and using group processes without wasting the time, commitment, motivation and goodwill of those involved. The three sets of tensions were named the accountability, autonomy, and efficiency dilemmas, respectively. This paper outlines the development of an instrument to determine the saliency of particular domains of decision making in which these dilemmas are experienced by school principals. The instrument was trialled in Australia and New Zealand using Rasch analysis to check the fit of items. The instrument is currently being applied in The Netherlands, Australia and Taiwan, with other countries to follow. [ABSTRACT FROM AUTHOR]

This paper explores similarities and differences between public sector internal auditing and its counterpart in the private sector. Features examined include organizational status, outsourcing, using internal audit as a "tour of duty" function, activities and relationships with the external auditor. The study is based on a survey of chief internal auditors in organizations in Australia and New Zealand. Results suggest that there are differences in status between internal audit in the two sectors, with public sector internal auditors less likely to report to the chief financial officer. While a similar amount of work is outsourced, public sector organizations are more likely than those in the private sector to outsource to the external auditor. There is little difference between internal audit activities and interactions with external audit in the two sectors. However, private sector internal audit is perceived to lead to a greater reduction in audit fees compared to that in the public sector. [ABSTRACT FROM AUTHOR]

Interest in teacher "stress" and its relationship to teacher well-being has a long and distinguished history. However, there has been criticism of this research endeavour for its conceptual narrowness and lack of psychometric rigour. An international project investigating teacher and school executive career satisfaction, motivation and mental health is initiated. This project sought to develop a model of teachers' occupational well-being that was wider than a focus on "stress", and, as noted, included occupational motivation and satisfaction. This paper reports on a sub-aspect of that research, the development of scales to measure teacher and school executive satisfaction with the work of teaching and its context carried out in Australia, England, New Zealand and the USA. Separate teams recruited participants in each of the four countries, giving a final sample of 3,000 teachers and school executive. Exploratory and confirmatory factor analyses of the Australian data resulted in a ten factor model, which was validated on the English and New Zealand data. Analyses of the US data resulted in a 16 factor model. As well as revealing relative satisfaction with various facets of the teaching role, these scales also prove useful in explaining how teachers and school executive view the construction of their respective educational and social contexts. [ABSTRACT FROM AUTHOR]

There are Increasing applications of e-procurement by government along with active e-commerce by the private sector in an advanced information society. The Korea e-Procurement System (G2B) is recognized as a successful example of substantially enhancing procurement process efficiency by making it transparent and professional. An analytic work is needed to systematically assess the functionality and role of the system. This paper's purpose is the exploratory study on a mature indicator of evaluation of public e-procurement systems. This paper compares Korea's case with those of the U.S., Australia, and New Zealand to show that in Australia and New Zealand, which are adopting a as dispersive supply method, the e-procurement system is not developed on a large scale in comparison with the US and Korea that are adopting a central supply method. There are some differences among the four countries according to the trait of their procurement institution and base value in terms of capability of system. Different usefulness for e-procurement depends on the public procurement institution in each country. This paper suggests that e-procurement systems can be used helping purchasing goods and services most reasonably. This paper can help us evaluating substantial value of e-procurement system clearly. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to analyse the current relationships between developer characteristics in terms of dominant property type (residential, commercial, retail, industrial, tourism, "other"), ownership (publicly listed, publicly unlisted, private, government), organisational structure (speculative-trader, investor developers, development managers) and size (small, medium, large) in the frequency of use and required minimum value of hurdle rate metrics. Design/methodology/approach: A questionnaire survey of 225 Australian and New Zealand trader developers, development managers, investors, valuers, fund managers and government/charities/other relating to the feasibility practices of different types of Australia/New Zealand property development companies. Findings: (1) Residential dominant developers are more likely to use margin on development cost (MDC) required to have a higher minimum internal rate of return (IRR) percentage; (2) investor developers are more likely to use the payback period as a hurdle rate, and specific hurdle rates as a part of a go/no-go decision; (3) trader developers adopt a higher percentage of IRR and deviate further from accepted financial theory in hurdle rate selection; and (4) national property development organisations in multiple geographic regions use qualitative frameworks more as a decision-making process and use MDC less as a hurdle rate. Practical implications: The study is limited to a sample of property practitioners working in Australia/New Zealand at the time of data collection in 2016 and, further empirical research is needed spatially and temporally to determine the extent of the findings. Further research is also needed with small- to medium-sized development organisations' on the extent to which they should use different metrics in project selection and for an improved understanding of the technical and attitudinal difficulties facing their current adoption. Originality/value: First study to examine the feasibility practices of different types of Australia/New Zealand property developers. [ABSTRACT FROM AUTHOR]

Purpose: The purpose is to examine the risk management processes and methods used in determining project feasibility in the early stages of the property development process by Australia/New Zealand property developers, including Monte Carlo simulation, Bayesian models and real option theory embedded in long-term property development and investment decision-making as instruments for providing flexibility and managing risk, uncertainty and change. Design/methodology/approach: A questionnaire survey of 225 Australian and New Zealand trader developers, development managers, investors, valuers, fund managers and government/charities/other relating to Australia/New Zealand property development companies' decision-making processes in the early stages of the development process prior to site acquisition or project commencement – the methods used and confidence in their organisations' ability to both identify and manage the risks involved. Findings: Few of the organisations sampled use sophisticated methods; those organisations that are more likely to use such methods for conducting risk analysis include development organisations that undertake large projects, use more risk analysis methods and have more layers in their project approval process. Decision-makers have a high level of confidence in their organisation's ability to both identify and manage the risks involved, although this is not mirrored in their actual risk management processes. Although the majority of property developers have a risk management plan, less than half have implemented it, and a third need improvement. Practical implications: Property development organisations should incorporate more modern and sophisticated models of risk analysis to determine the uncertainty of, and risk in, a change of input variables in their financial viability appraisals. Practical application includes using such multiple techniques as what-if scenarios and probability analysis into feasibility processes and utilise these specific techniques in the pre-acquisition stages of the property development process and, specifically, in the site acquisition process to support decision-making, including a live risk register and catalogue of risks, including identification of and plans for mitigation of project risks, as a form of risk management. Originality/value: First study to examine the extent of the decision-making methods used by property developers in the pre-acquisition stage of the development process. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this exploratory study is to better understand the interactions between external auditors, their audit clients and audit regulators when considering the supply of and demand for high-level audit technology. The authors examine the developed markets of Australia, New Zealand and the UK to better understand: how high-level audit technology has started to become embedded into existing audit spaces and any emerging issues this technology has created for the audit profession. Design/methodology/approach: Through the theoretical lens of the socio-technical (ST) systems of innovation theory, the present study involved semi-structured interviews with 25 stakeholders in Australia and New Zealand from 2019 to 2020 and 21 stakeholders in the UK from 2016 to 2018. Findings: Advancements are revitalizing the technologies of not only the external auditors and their firms but also of their audit clients. Although the audit model is changing, external auditors are reported to be reluctant to fully engage with new audit technologies. In this setting, the authors find audit rules are yet to become embedded in the objects or practices of ST systems and that keeping up with the pace of change for regulators and standard setters is a major challenge. Practical implications: The findings of this study raise call for regulators to be more up to speed with these new technological changes, as audit standards need to be amended accordingly. Although the International Auditing and Assurance Standards Board deliberates, both clients and auditors need to lobby for specific audit data analytics regulations. Originality/value: The present study provides perspectives about new audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit spaces. The authors draw on several different stakeholder groups, not just the Big Four firms. The ST systems theoretical lens we adopt better helps us understand how audit firms at the organisational level are adapting to these new technological changes in existing audit spaces. [ABSTRACT FROM AUTHOR]