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Article
Publication date: 6 November 2018

Russell Craig, Rawiri Taonui, Susan Wild and Lũcia Lima Rodrigues

This paper aims to highlight the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori…

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Abstract

Purpose

This paper aims to highlight the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori people of New Zealand (Aotearoa) and help demonstrate how these values are manifest in the accountability reporting of Māori-controlled organizations.

Design/methodology/approach

Narrative sections of ten annual reports of two small and two large Maori organizations, drawn variously from their financial years ending in the calendar years 2009 to 2014, are read closely. These organizations represent diverse tribal and regional associations in terms of size, scope and structure; and in terms of the business, social and cultural activities they pursue.

Findings

Three core Māori values are identified: spirituality (wairuatanga); intergenerationalism and restoration (whakapapa); and governance, leadership and respect (mana and rangatiratanga). The commitment to these values and the way this commitment is reflected in accountability reports of Maori organizations, is presented.

Originality/value

The examples provided, and the associated discussion, should help inform reporting initiatives of organizations that are seeking better accountability in terms of their long-term engagement with indigenous communities, the environment and broader society.

Details

Pacific Accounting Review, vol. 30 no. 4
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 21 May 2021

Jhon Urasti Blesia, Susan Wild, Keith Dixon and Beverley Rae Lord

The purpose of this paper is to increase knowledge about community relations and development (CRD) activities done in conjunction with mining activities of multinational companies…

900

Abstract

Purpose

The purpose of this paper is to increase knowledge about community relations and development (CRD) activities done in conjunction with mining activities of multinational companies affecting indigenous peoples and thus help improve relationships between them, despite continuing bad consequences the people continue to endure. It is through such better relationships that these consequences may be redressed and mitigated, and greater sharing of benefits of mining may occur, bearing in mind what constitutes benefits may differ from the perspectives of the indigenous peoples and the miners.

Design/methodology/approach

A qualitative approach is taken, including interviews with company officials responsible for CRD activities, elaborated with observations, company and public documents and previous literature about these mining operations and the peoples.

Findings

The CRD activities have gradually increased compared with their absence previously. They are officially labelled social investment in community development programmes, and are funded from profits and couched in terms of human development, human rights, preservation of culture and physical development of infrastructure. Dissatisfied with programme quality and relevance, company officials now relate with indigenous people, their leaders and representatives in ways called engagement and partnerships.

Practical implications

The findings can inform policies and practices of the parties to CRD, which in this West Papua case would be the miners and their company, CRD practitioners, the indigenous peoples and the civil authorities at the local and national level and aid industry participants.

Social implications

The study acknowledges and addresses social initiatives to develop the indigenous peoples affected by mining.

Originality/value

The study extends older studies in the same territory before CRD had matured, and corroborates and elaborates other studies of CRD in different territories.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Available. Content available
Article
Publication date: 23 November 2010

Susan Wild

338

Abstract

Details

Pacific Accounting Review, vol. 22 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 27 July 2012

Russell Craig, Rawiri Taonui and Susan Wild

The indigenous Māori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a…

3881

Abstract

Purpose

The indigenous Māori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a rethinking, this paper aims to explore the meaning of the closest Māori term to asset, taonga.

Design/methodology/approach

The critical review the authors conduct fuses Western literature‐based scholarship with an indigenous scholarly method that utilises oral information and the written literature of Māori scholars who have recognised traditional and scholarly credentials.

Findings

Taonga includes a sacred regard for the whole of nature and a belief that resources are gifts from the gods and ancestors for which current generations of Māori are responsible stewards. Taonga emphasises guardianship over ownership, collective and co‐operative rights over individualism, obligations towards future generations, and the need to manage resources sustainably.

Originality/value

The insights offered by Māori culture are beneficial in addressing a range of vexing environmental and social issues in ways that embrace a broader set of principles than those based on individual property rights and economic values.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 6
Type: Research Article
ISSN: 0951-3574

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Executive summary
Publication date: 10 May 2024

US: AI export rules will annoy but not surprise China

Details

DOI: 10.1108/OXAN-ES286977

ISSN: 2633-304X

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Article
Publication date: 1 May 1973

The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch of…

111

Abstract

The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch of regulations for meat products, are mostly in respect of deficient meat content. Food hygiene offences have also remained steady, with no improvement to show for all the effort to change the monotony of repulsive detail. The two major causes of all legal proceedings, constituting about 90 per cent of all cases—the presence of foreign matter and sale of mouldy food—continue unchanged; and at about the same levels, viz. an average of 55 per cent of the total for foreign matter and 35 per cent for mouldy food. What is highly significant about this changed concept of food and drugs administration is that almost all prosecutions now arise from consumer complaint. The number for adulteration as revealed by official sampling and analysis and from direct inspectorial action is small in relation to the whole. A few mouldy food offences are included in prosecutions for infringements of the food hygiene regulations, but for most of the years for which statistics have been gathered by the BFJ and published annually, all prosecutions for the presence of foreign matter have come from consumer complaint. The extent to which food law administration is dependent upon this source is shown by the fact that 97 per cent of all prosecutions in 1971 for foreign bodies and mouldy food—579 and 340 respectively—resulted from complaints; and in 1972, 98 per cent of prosecutions resulted from the same source in respect of 597 for foreign matter and 341 for mouldy food. Dirty milk bottle cases in both years all arose from consumer complaint; 41 and 37 respectively.

Details

British Food Journal, vol. 75 no. 5
Type: Research Article
ISSN: 0007-070X

Available. Content available
Article
Publication date: 20 September 2011

R.F. Baskerville

253

Abstract

Details

Journal of Accounting & Organizational Change, vol. 7 no. 3
Type: Research Article
ISSN: 1832-5912

Available. Content available
Article
Publication date: 20 February 2017

444

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 8 February 2016

Susan Frelich Appleton and Susan Ekberg Stiritz

This paper explores four works of contemporary fiction to illuminate formal and informal regulation of sex. The paper’s co-authors frame analysis with the story of their creation…

Abstract

This paper explores four works of contemporary fiction to illuminate formal and informal regulation of sex. The paper’s co-authors frame analysis with the story of their creation of a transdisciplinary course, entitled “Regulating Sex: Historical and Cultural Encounters,” in which students mined literature for social critique, became immersed in the study of law and its limits, and developed increased sensitivity to power, its uses, and abuses. The paper demonstrates the value theoretically and pedagogically of third-wave feminisms, wild zones, and contact zones as analytic constructs and contends that including sex and sexualities in conversations transforms personal experience, education, society, and culture, including law.

Details

Special Issue: Feminist Legal Theory
Type: Book
ISBN: 978-1-78560-782-0

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Book part
Publication date: 5 December 2013

David S. Bright, Edward H. Powley, Ronald E. Fry and Frank Barrett

A common concern raised in opposition to Appreciative Inquiry (AI) is that a focus on life-giving images in organizations tends to suppress negative voices. It is supposed that AI…

Abstract

A common concern raised in opposition to Appreciative Inquiry (AI) is that a focus on life-giving images in organizations tends to suppress negative voices. It is supposed that AI sees little value in skeptical, cynical, or negative perspectives. However, when AI is properly understood, all voices – both positive and negative – are seen as essential to the life of organization. The challenge is to create an atmosphere in which the cynical voice, rather than perpetuating dysfunction, can be tapped to build generativity. This chapter describes how to accomplish this objective through the use of analogic inquiry, thus exploring the focus on generativity that is central to AI.

Details

Organizational Generativity: The Appreciative Inquiry Summit and a Scholarship of Transformation
Type: Book
ISBN: 978-1-78190-330-8

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