Search results

The purpose of this paper is to examine changes in accountability as the provision and control of education moved from private nonprofit organisations to a public sector provider.

Analysis of nineteenth century archival documents from significant primary educational providers in a major early New Zealand settlement.

The nonprofit education provider utilised public meetings including public examinations, whose effect was to develop trust based on the education values it shared with its community of stakeholders. It also published financial reports which, along with inspections and statistical returns, were preferred once the government became the education provider. Such publications and inspections indicated bureaucracy and control. Nevertheless, government funding, rather than the nonprofit organisation’s dependence on its community, made education provision sustainable.

It has been suggested that the differences between public sector and private sector accounting and accountability are not always sharply defined (Carnegie and Napier, 2012). However, this case study shows that a change of education provider did lead to a marked difference in accountability. While theory suggests that public sector accountability should enhance democracy, the party best meeting this brief was the nonprofit provider, with the public sector provider preferring hierarchical accountability. It could be argued that funding dependence drove these different approaches as community accountability was traded for financial security.

Distinctive study of accountability practices to external stakeholders, in a mid-nineteenth century education context.

The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful and fine-grained operationalization of ethnicity for such a research project.

The cohort interviewed comprises 45 participants of 20 different ethnicities.

From this interview data, it appears that employers mostly favour “Pakeha” New Zealanders (the non-Maori ethnic majority group, mostly of British origin); those who migrated from China and East Asia are the most disfavoured; between them are those of ethnic minorities brought up in New Zealand and those who migrated from the Indian subcontinent and South Asia. Underneath the experience of discrimination is the operationalization of ten subtle factors, and a range of strategies adopted to overcome such factors, as further described in this study.

The findings may permit stakeholders, including professional bodies, employers, aspirant accountants, vocational counsellors, and those who have interests in promoting equality and meritocracy in the accounting profession, to formulate effective rules and structures to combat discrimination. It may also inform those in other professions seeking to lessen ethnic discrimination, and wider society.

The study fills a gap in the accounting literature by elaborating on the mechanisms of how ethnic minorities are discriminated against. It confirms that discrimination is suffered not only by the most salient ethnic groups, but by graduates of “Western” universities, of many and diverse ethnicities, all of whom suffer being perceived as “outsiders”.

The purpose of this paper is to explore the factors influencing the non‐adoption of Extensible Business Reporting Language (XBRL) technology.

This exploratory study analyses interview data obtained from key XBRL stakeholders on the relative importance of environmental, organisational and technological context factors to ascertain why adoption has not occurred.

The research finds three reasons for XBRL non‐adoption. First, the lack of a government “push” for XBRL technology results in organisational ignorance. Second, it appears that organisations do not believe that XBRL will beneficially reduce compliance costs. Third, complexity in developing the structured language (taxonomy) for XBRL use has significant budgetary implications.

As qualitative research, this study does not claim to be generalisable or objective. However, the rich data were analysed from a diverse group of interviewees experienced and knowledgeable in respect of XBRL development and adoption.

Governments' promises to reduce organisational compliance costs may be a reason for them to invest extensive taxpayers' dollars into XBRL. However, organisations are sceptical they will benefit, requiring government to “push” the technology. Until government servants can forecast the real benefits to argue for increased budgets to develop a comprehensive taxonomy, widespread adoption of XBRL is unlikely to occur.

The non‐adoption of XBRL highlights the difficulties encountered when enthusiastic professionals can see the potential of a business solution, and yet are impotent to execute it. Environmental and technological contextual factors need to “push” organisations, as with XBRL, organisations do not demand, or “pull”, the technology.

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.

The 2005 APSR article by John Alford, Carolyn Funk, and John Hibbing presented data from the Virginia 30,000 Health & Lifestyle Questionnaire (VA30K), AARP twin studies, and an Australian twin study (ATR) to test their hypothesis that political attitudes are influenced by genetic as well as environmental factors. Political attitudes, they suggested, were expected to be highly heritable and particularly so on issues most correlated with personality. They employed survey responses from the Wilson–Patterson Attitude Inventory to measure political attitudes. To gauge heritability, they utilize the 2:1 genetic ratio between monozygotic (MZ) and dizygotic (DZ) twins. The authors argued that while previous studies in political attitudes had concentrated on measuring the influence of environmental variables, their test added explanatory power by considering heritability (Alford, Funk, & Hibbing, 2005).

Prior research finds that early-career professional accountants (early PAs) are generally dissatisfied with the learning and training opportunities offered during their early employment years, which impacts their career progression. This paper aims to examine whether different learning styles between these early PAs and their qualified accounting employers and trainers diverge.

Using Kolb’s learning styles inventory and interviews, this study explores the learning styles of early PAs and their employers, examining changes in these learning styles over time.

This research shows the necessity for different learning styles to be integrated into early PA training and learning, as research participants’ learning styles tend to prefer active experimentation requiring practical examples and self-learning opportunities. In contrast, their senior, qualified accounting employers prefer conceptualisation-based learning styles. As early PAs’ career progression requires them to succeed in employer-supported training, some early PAs change their learning style preferences to progress, whereas others with incompatible learning styles either moved to different employers or reassessed their choice of profession.

To reduce career dissatisfaction, develop and retain competent accountants, early PAs must be supported to learn effectively. By reducing early PAs’ dissatisfaction early PA educators and employers will potentially increase the attractiveness of accounting as a profession.

Few studies interrogate how accounting professionals utilise learning and training post-graduation nor do they examine the learning styles of workplace trainers and learners. This exploratory study uniquely analyses the learning styles of both early PAs and their employers.

Though contemporary Genre Studies, and especially American Rhetorical Genre Studies (RGS), has made great progress through prioritizing the functional aspect of genre, there is now much to be gained by giving renewed space to the formal and thematic sides of genre as well, granting the concrete utterances, making up particular genres, equal weight in the theory and analysis of genre. The purpose of this shift is emphatically not to take anything away from current Genre Studies; I admire what is being done in genre research today and want to add to it and expand it by demonstrating some of the possibilities enabled by a modified approach.

Current Genre Studies, as encountered in RGS, is an impressive and highly organized body of knowledge. By re-introducing literary and high rhetorical subject matter, which has been under-studied in RGS, into it, the chapter demonstrates some of the complexities involved when Genre Studies confront genres whose utterances are more complex than the “homely discourses” usually discussed in RGS. Formal and thematic features play a far too significant role in literary works to be explicable simply as derivations from function alone. But this is not limited to works of literature. The chapter finds that though more complex genres, literary and high rhetorical, most consistently invite utterance-based interpretations, other genre-based studies can benefit from them as well.

The chapter offers a perspective on genre which gives renewed weight to formal and thematic interpretations of genre, by allowing the utterances themselves to re-enter center stage. This enables an improved understanding of complex genres. It also revives close reading as a viable approach to understanding genre and thus to inform the rhetorical, linguistic, and sociological perspectives dominant in current genre scholarship. Finally, it improves our understanding of genre in both a systematic and a historical perspective. The chapter demonstrates, thus, that an understanding which puts as much weight on a genre’s utterances, as it does on its function is viable as an interpretation of genres, and is fruitful as an approach to them.

The question of whether or not we are witnessing a profound transformation in the nature of relations between industrial buyers and their suppliers towards more collaborative ways of working lies at the heart of more general debates about the nature and direction of organisational change in late twentieth century capitalism. The emergence of, and growing interest in, new network forms of organisation ‐ as distinct from internal bureaucratic and external market‐based forms of transaction governance (e.g. Powell, 1990) ‐ appears to suggest that, in some sectors at least, new forms of relationship are developing between capitalist producers and their suppliers which, moreover, have implications for long term business success. Japanese just‐in‐time production systems, in particular, have had an important influence upon contemporary manufacturing thinking and practice and in many respects are said to provide key elements of a model of ‘best practice’ in the organisation and management of buyer‐supplier relations. The theme of close inter‐organisational collaboration is also apparent in the analysis of, and debates surrounding, new or emergent modes of organisation ‐ for example, the networks of local small firms identified in the ‘flexible specialisation’ literature.

This paper aims to present recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.

This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2019.

The paper provides a brief description of all 370 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested as a quick and comprehensive reference to literature on library instruction and information literacy.