Search results

This paper aims to provide a commentary on how the accelerated utilisation of online learning in accounting education could further impede Pasifika students from completing an accounting qualification, thus perpetuating Pasifika underrepresentation in accounting.

This commentary is based on the authors’ experiences and informal conversations with teaching colleagues and support staff. This paper uses Bourdieu’s (1977, 1990) theory of practice with a focus on his notion of symbolic violence to evaluate the challenges faced by Pasifika students in the learning of accounting.

The social world is inherently unfair, and this can be seen in the inequality that persists in various settings, one of which is in the accounting field. Acquiring an accounting degree requires studying accounting content, which is taught and assessed in a particular way. Unfortunately for the Pasifika learner, learning and assessment in accounting education are according to the demands and rules of the accounting field. These demands and rules, with the increased utilisation of online learning, are at odds with the Pasifika student’s habitus. Thus, Pasifika accounting students are likely to be disadvantaged by the increased utilisation of online learning. This could potentially exacerbate their underachievement in accounting education and prolong Pasifika underrepresentation in the accounting profession.

This paper contributes to teaching practice by bringing to the fore the potential of online learning as an additional impediment for Pasifika students in accounting education. This will help inform policymakers, tertiary institutions, accounting accreditation bodies, educators and support staff and could result in the formulation of suitable strategies to better support Pasifika students in online learning.

This paper is original and provides a critical analysis of how some groups in society will be disadvantaged by the increased utilisation of online learning in accounting education, thus further hindering the slow progress in achieving greater diversity in the accounting profession.

The aim of this paper is to provide critical reflections on the role of standard setters and the endeavours of various organisations to provide sustainability reporting standards.

The authors’ critical reflections are informed by the literature and websites of IASB, International Sustainability Standards Board (ISSB), global reporting initiative (GRI) and other relevant organisations. The authors use Bourdieu’s concept of field to support their analysis and critique.

The authors highlight how a disrupted standard-setting field will be a distraction from efforts to address real sustainability issues and concerns. Determining the “legitimate” sustainability reporting standards is likely to be an outcome of struggles between occupants in the sustainability standard-setting field. Accordingly, the shape of legitimate standards will be defined by those with power. The concern is the priority and the motive underpinning the endeavours of those with power. The authors propose that it is important for both the ISSB and GRI to serve the interest of a broad range of actors, including those who are not likely to have a say in sustainability reporting standard setting.

This paper contributes to sustainability reporting practice by putting forward a case for strengthening current sustainability reporting practices with appropriate changes to overcome some of the criticisms of the GRI.

The authors highlight that there is a much broader group of stakeholders who require sustainability information and that it is important that the sustainability reporting standards serve the information needs of all stakeholders and not just those of the dominant actors. However, the ISSB with its economic focus will inevitably focus on the concern of investors and market participants.

The originality in this paper is the use of Bourdieu’s concept of field to theoretically highlight how a new standard setter may disrupt the sustainability standard-setting field and act as a distraction from efforts to address sustainability issues and concerns that the world faces.

The aim of this paper is to provide insights into challenges and opportunities in transforming assessment of learning in accounting education from established practices to technology-based methods. 10; 10;

This reflective commentary is based on personal reflections and experiences of three senior academics from the same university on the accelerated utilisation of online assessment in accounting education due to COVID-19. Further information was obtained from document analysis, informal conversations with colleagues and observations.

The findings of this paper suggest that despite numerous challenges, online assessments may replace traditional face-to-face assessments such as tests and exams in accounting and if done properly, this could drive significant improvements in student learning and outcomes. Institutions need to invest in appropriate technology, provide appropriate staff training and ensure good online assessment design that incorporates principles of authenticity and fairness. Robust online assessment practices need to be integrated with e-proctoring systems to ensure academic integrity is upheld.

The paper provides functional insights to higher education management, teaching staff and other stakeholders such as professional accreditation bodies on challenges and opportunities in utilising online assessments. It offers guidance to educators on transforming assessment of learning using the power of technology.

The ideas in this paper are original. The paper shares our lived experiences in transforming established assessment practices in accounting courses to align with online teaching and learning due to COVID-19.

The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the prominence of CSR disclosures of listed New Zealand (NZ) companies.

A CSR Disclosure Prominence Indicator Model was constructed using five key elements that include the dissemination medium, accessibility, location, content variety and extent of CSR disclosures. The websites of 65 of the largest listed NZ companies from 11 industry groupings were explored through this model.

A significant proportion (81.5 per cent) of listed NZ companies in the sample were utilising their websites for communicating CSR information to stakeholders. The CSR Disclosure Prominence Indicator Model revealed that companies that have CSR-related disclosures on their websites used multiple dissemination media and locations to enhance prominence of such disclosures. CSR commentary on the webpage was the most prominent dissemination medium due to its ease of accessibility, with a separate CSR webpage being the most prominent location. Environmental performance and society-related issues received the most prominent emphasis. Although companies from “sensitive” industry sectors appeared to disclose their CSR information more prominently, those from “less sensitive” industries also attempted to make their CSR disclosure more prominent and noticeable through strategic placement and through the extent of disclosure.

The paper highlights the importance of managing web-based CSR disclosure prominence, thereby highlighting its significance in communication of CSR information.

Prominently placed CSR disclosures could be a significant platform for companies to strategically manage their image and identity. The CSR Disclosure Prominence Indicator Model could be utilised by companies to effectively assess and manage the prominence of CSR disclosures on their websites for more effective communication with stakeholders.

The paper complements earlier studies on CSR disclosures by constructing and applying a model to assess the prominence of web-based CSR disclosures.

This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning.

This paper is based on reflections of academic staff members teaching accounting papers at two large New Zealand universities. Further supporting information was derived from student feedback collected via paper appraisals.

The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult.

The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult. At risk, students were less likely to participate in online live sessions due to issues such as the lack of proper computer equipment, connectivity issues, family responsibilities or the home environment.

This paper has the potential to inform and enhance practices of higher education institutions, accounting educators and other stakeholders such as support staff on strategies that could be implemented to achieve effective student engagement in online accounting education.

This paper is original and contributes towards sharing ideas with the academic community on effective teaching practices used during the COVID-19 pivot to online delivery, which can enhance student engagement in business education.

This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value.

This study used visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs in the annual and sustainability reports of Fonterra Co-operative Group over a ten-year period. The findings were interpreted using legitimacy theory.

The findings show a significant increase in the usage of photographs to legitimise and reinforce the organisation’s sustainability messages. The photographs are dominated by images signalling to stakeholders’ positive sustainability messages, as a systematic method for managing stakeholder expectations to maintain, gain and even repair legitimacy. A majority of photographs have supporting textual narrative, which could be construed as an attempt by the company to make their sustainability messages explicit and provide greater legitimacy of activities and performance with the ultimate aim of enhancing organisational value.

This study contributes towards an in-depth understanding of attempts at seeking legitimacy and creating organisational value through the systematic usage of photographic disclosures in sustainability reporting.

This study has the potential to inform stakeholders on linkages between sustainability photographs, value creation and legitimacy. It can help inform and assist report preparers, designers and users on the potential of photographs as a substantive medium to manage legitimacy in sustainability reporting.

This paper adds to the scant literature on the growing use of photographs as a value adding apparatus in sustainability reporting. This paper also extends the applicability of legitimacy theory to visual disclosure and suggests that legitimacy can be systematically sought to create value.

The purpose of this study is to uncover the extent of utilisation of photographs depicting corporte social responsibility (CSR) information in corporate annual reports and the possible motives for their use.

The study used visual content analysis, based on Banks’ (2001) strategy of “looking through”, “looking at” and “looking behind” photographic images, to examine and analyse 4,933 photographs contained in the 2005, 2010 and 2015 annual reports of 70 companies listed on New Zealand Stock Exchange. The findings were interpreted using the impression management theoretical construct.

The findings show a marked increase in the utilisation of photographs for CSR-associated disclosures by the sample companies. Surprisingly, the quantity of photographs depicting environmental performance has declined, whereas those featuring product responsibility have increased significantly. The “messages” encoded in the photographs create idealistic images of the companies being caring and responsible corporate citizens. This suggests that companies are systematically using symbolic presentations such as photographs of children and families for rhetorical impression management.

The study contributes to a greater understanding of the power of photographs in representing and constructing “reality” of CSR performance. The findings have the potential to inform and assist the promulgation of guidelines for CSR reporting, as well as make users aware that photographs could be exploited as a rhetoric and impression management tool in pursuit of symbolic legitimacy.

The study develops a structured approach for categorising and analysing CSR-related photographs and adds to the scant literature on the utilisation of photographs as a medium for CSR information dissemination.

Although the importance of climate change is generally acknowledged, its impacts are often not taken into account explicitly when planning development projects. This being due to limited resources, among others, this paper aims to propose a simple and low-cost approach to assess the viability of human activities under climate change.

Many human activities are feasible only within a narrow range of climatic conditions. Comparing such “climate corridors” with future climate projections provides an intuitive yet quantitative means for assessing needs for, and the viability of, adaptation activities under climate change.

The approach was tested within development projects in Pakistan, Peru and Tajikistan. The approach was shown to work well for forestry and agriculture, indicating positive/negative prospects for wheat in two districts in Pakistan, temperature constraints for maize in Peru and widening elevation ranges for walnut trees in Tajikistan.

Climate corridor analyses feed into the preparation of Local Adaptation Plans of Action in Pakistan.

The simplicity and robustness of climate corridor analysis allow for efficient analysis and communication of climate change impacts. It works when data availability is limited, but it can as well accommodate a wide range of complexities. It has proven to be an effective vehicle for mainstreaming climate change into adaptation planning.

This paper aims to examine the issues of underrepresentation and barriers that impede Pasifika students’ achievement and success in tertiary accounting education.

The participants of the study were the second- and third-year students from the “Pasifika” ethnic community enrolled in undergraduate accounting degree papers. The first stage of data were collected through face-to-face questionnaire survey and quantitatively analysed. Further data were collected through focus group meetings held as “talona” sessions and analysed using descriptive narrative, to capture the lived experience of the students.

The findings of the study suggest that low self-efficacy beliefs, low self-regulation and culturally unresponsive pedagogical practices negatively impact on Pasifika student success in accounting education. Better student engagement; use of culturally responsive pedagogy; utilisation of internal assessment tools; and more strategic use of group work could help enhance the retention and success of Pasifika students in accounting programmes. The findings also suggest that the institutional support framework for Pasifika students’ needs to be more responsive to proactively help develop their self-efficacy and self-regulation learning needs.

This research makes a significant contribution by informing accounting educators, support staff, tertiary institutions and other stakeholders including Pasifika students, of potential challenges faced by Pasifika students in completing a tertiary accounting qualification. The findings have the potential to assist in the design and implementation of actionable strategies to enhance the retention and success rates for students from this group.

This research complements earlier studies on barriers faced by students from disadvantaged communities in gaining tertiary qualifications and looks specifically at challenges faced by Pasifika students in gaining an accounting qualification.

The coronavirus (COVID-19) pandemic has had profound economic effects, putting women entrepreneurs at considerable risk of losing income and sales growth as a result. This study aims to examine whether the COVID-19 pandemic is a blessing or a curse for women entrepreneurs in Pakistan’s informal sector. The influence of business type, family support and other socio-economic factors on the sales volume of women’s businesses is examined.

Data were collected from 400 women entrepreneurs using a survey questionnaire. Logistic regression was used to investigate the relationships between perceived sales volume and socio-economic as well as demographic factors of women entrepreneurs.

Findings for RQ1 revealed that the pandemic was a blessing for cloth and cosmetic entrepreneurs, but a curse for those women selling dairy products. Results for RQ2 showed that age, homeownership, household size, family support and type of business were significant predictors of sales. Furthermore, women entrepreneurs were greatly influenced by their family’s desires and decisions, such that women entrepreneurs who received support from families and relatives reported higher sales than those who did not receive such support.

The results may assist policymakers in designing supportive programs to encourage women’s informal entrepreneurial activities. Creating entrepreneurial ecosystems may provide support for women entrepreneurs beyond family support. The findings provide a better understanding of women’s business effectiveness during COVID-19 pandemic. It reveals the resilience of women entrepreneurs in the face of cultural, economic and institutional constraints encountered during the pandemic.

This study is unique because it focuses on the impact of the pandemic at the household level rather than examining broad macroeconomic scenarios. To the best of the authors’ knowledge, this study is the first attempt to explore the informal, home-based business sector of women entrepreneurs in Pakistan during the pandemic.