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Indigenous accounting career pathways: Despite and beyond
No full textWithin the accounting field, researchers have examined the severe under-representation of the indigenous peoples that exists, the barriers to advancing careers, and social exclusion. By examining the career narratives of wāhine Māori accountants, we develop insights on career pathways beyond the restrictive practices that exist within the accounting profession.
Organisational career research models and frameworks have accumulated an impressive wealth of knowledge about the nature of careers over the past three decades. Yet, few appear to enhance awareness and understanding of the diverse ways in which life-career might be constructed and enacted. These career models are predominantly Anglocentric and based on the lived experiences of majority groups and the ways they operate in dominant environments. We argue that wāhine Māori accounting careers, cannot be explained within this context and any explanation needs to be drawn from a Māori world view. We demonstrate that the dominance of Anglocentric thinking has resulted in accounting and organisational approaches that are not fit for purpose for indigenous accountants and may go some way to explaining the lack of indigenous Māori qualified accountants in the profession.
Our research accentuates the lack of indigenous worldviews when narrating organisational career pathways and stories in the profession of accounting. By creating a Māori centred framework for careers, we provide a much-needed perspective on indigenous career experiences in accounting. The results are career narratives, approaches and actions established from Māori ways of thinking, being and doing, which expose a critical understanding of how colonisation is reproduced and the strength of indigenous self-determination and reclamation of sovereignty. We urge researchers to examine their assumptions of indigenous careers towards validating indigenous knowledge
Measuring landscape performance: Context, mechanisms, strategies, approaches, and theories
No full textManaging emerging environmental risks when we do not know enough about them: The case of respirable mineral dust
No full textAlthough the management of emerging environmental risks has received more attention recently, planning and public policy scholars have not yet generated consensus on management approaches for environmental and occupational risks that remain poorly described, unquantified, and may be potentially ‘unknowable’. Our case study focuses on exposure to respirable mineral dust (RMD), a specific category of particulate air pollution which includes examples such as respirable crystalline silica and asbestos fibres, as an example of a risk that is emerging and that has often ‘escaped’ regulations in many countries. This article (i) reviews prevailing risk management strategies and (ii) discusses their limitations when applied to the unique characteristics of RMD. The aim of the paper is to examine the suitability of existing risk management approaches for the evaluation of emerging environmental risks, which are bounded by significant uncertainties in quantifying the likelihood of the occurrence and/or severity of the hazard. We identify potential improvements to these strategies, highlighting the value of different protection levels, strategies, measures, and proactive actions which are enabled within an adaptive management framework that responds more nimbly to future changes
Building on Spash's critiques of monetary valuation to suggest ways forward for relational values research
No full textScholars have critiqued mainstream economic approaches to environmental valuation for decades. These critiques have intensified with the increased prominence of environmental valuation in decision-making. This paper has three goals. First, we summarise prominent critiques of monetary valuation, drawing mostly on the work of Clive Spash, who worked extensively on cost–benefit analysis early in his career and then became one of monetary valuation's most thorough and ardent critics. Second, we, as a group of scholars who study relational values, describe how relational values research engages with and addresses many of the critiques of monetary valuation. Third, we offer suggestions for relational values research that continues and deepens its ability to respond to critiques of monetary valuation and contributes to transformative change towards sustainability
The importance of species addition ‘versus’ replacement varies over succession in plant communities after glacier retreat
No full textThe mechanisms underlying plant succession remain highly debated. Due to the local scope of most studies, we lack a global quantification of the relative importance of species addition ‘versus’ replacement. We assessed the role of these processes in the variation (β-diversity) of plant communities colonizing the forelands of 46 retreating glaciers worldwide, using both environmental DNA and traditional surveys. Our findings indicate that addition and replacement concur in determining community changes in deglaciated sites, but their relative importance varied over time. Taxa addition dominated immediately after glacier retreat, as expected in harsh environments, while replacement became more important for late-successional communities. These changes were aligned with total β-diversity changes, which were more pronounced between early-successional communities than between late-successional communities (>50 yr since glacier retreat). Despite the complexity of community assembly during plant succession, the observed global pattern suggests a generalized shift from the dominance of facilitation and/or stochastic processes in early-successional communities to a predominance of competition later on
Protecting and restoring freshwater biodiversity across urban areas in Aotearoa New Zealand: Enhancing public reporting of pollution in urban stormwater drains and waterways 2024
No full textThis synthesis was prepared by New Zealand’s Biological Heritage National Science Challenge | Ngā Koiora Tuku Iho, Empowering Kaitiakitanga & Environmental Stewardship research team.
Unless New Zealanders are inspired to act and work together for a common goal, the response to our biodiversity crisis will be disjointed, ad-hoc, and potentially counterproductive. Our research focuses on addressing this dilemma. It is about helping New Zealanders take charge of caring for the environment by understanding the values and motivations that drive some people to actively protect our natural heritage. It is also about understanding the reciprocal relationships between people in the landscape – some of whom actively intervene on behalf of the environment – and the ecosystems in which they live
Long‐term trends in the genotypic integrity, phenotype and reproductive development of perennial ryegrass (Lolium perenne L.) populations in New Zealand dairy pastures: Implications for pasture persistence
No full textFailure of perennial ryegrass‐based pastures to persist beyond 3 years post‐sowing is an increasing threat to the sustainability of livestock industries in the north of New Zealand. Little is known of the long‐term responses of plants and populations to the environmental stresses responsible for persistence failure, or the effects of ryegrass genetics on those responses. Plants were collected from 10‐year‐old pastures sown in two environments (Waikato, North Island: warm‐temperate, summer/autumn dry; Canterbury, South Island: cool temperate, irrigated) to four ryegrass functional types and grazed by dairy cattle. Surviving plants in Canterbury pastures were almost all true‐to‐type for the original genotype, whereas there was substantial ingress of volunteer plants in the diploid cultivars in Waikato. Plants confirmed as true‐to‐type were compared to reference plants grown from the original seed lines. Leaf mass was lower in survivor plants than in reference plants for all functional types. This effect was reversed by recruitment of new plants from seed in a grazing deferment treatment applied at the Waikato site 18 months before plant collection, in a manner consistent with epigenetic control. Reproductive development was delayed by 4–6 days in survivors of mid‐ and late flowering diploid cultivars: this effect appeared to be the result of true genetic differentiation. There was less aftermath heading in the Canterbury survivors, but not Waikato survivors, compared with the reference plants. The relevance of these findings for ryegrass survival strategies and targeted selection of traits for improved persistence is discussed
Are co-opted boards socially responsible?
No full textCorporate resolution on environmental, social, and governance (ESG) communication informs firms' environmental commitment, a growing determinant of corporate risk profile perceived by the market. This study examines ESG reporting in the presence of board co-option, a phenomenon that paralyzes the dependency of the board of directors and impairs corporate transparency. Using data from 643 US-listed firms from 2007 to 2018, we investigate the relationship between board co-option and ESG disclosure practices and show that firms with a higher proportion of co-opted directors on board disclose less ESG information, though this relationship diminishes if firms are strong ESG reporters. Further analyses reveal that long-tenure board chairs, high attendance rates at board and audit committee meetings, and independent chairs of audit committees mitigate this adverse effect. In addition, we document an increasing inverse relationship among firms located in more corrupt and Democratic-leaning states and operating in heavy-emitting industries. Our results support the premise that co-opted directors insulate CEOs from ESG reporting pressure and highlight that corporate governance, environmental performance as well as state institutions play significant moderating roles in this relationship
Making sense of risk perception: A qualitative study exploring the dynamics of risk perceptions on destination decision-making processes : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University
Get PDFTravel decisions are multi-layered dynamic processes. The choice of a destination is a fundamental part of these decision processes which has attracted considerable attention. During this process, tourists’ decision making and search behaviour concerning what destination they are going to visit are often influenced by perceived travel risks. This study explores the dynamics of risk perceptions along with Chinese outbound tourists’ destination decision-making processes under the influence of the online environment. It examines various risks perceived in the process of destination choice and, with the focus on the impact of the online environment, the dynamic adjustment of those risk perceptions over time. Also in focus is how different potential tourists mitigate and trade-off these perceived risks. To date, studies of the online environment in relation to destination decision making have concentrated on the influence of online information, including information overload and inconsistency, and the role of social media and media coverage. In order to track both risk-related feelings and behaviour through the whole decision process, this research was undertaken using in-depth qualitative interviews, and the decision process was tracked through the use of a longitudinal method.
The results of this study confirmed that the perception of risk plays a crucial role in destination decisions, and a new dimension of risk perception was derived which incorporates interactions between factors within both destination perceptions and the online environment. It is worth noting that some traditional dimensions of risk perception receive a new meaning under the complexities of a decision involving the online environment. The mitigation and trade-off in risk perceptions was illustrated through a focus on the dynamic nature of the processes involved, namely adaptation, suppression, and action. A model was developed to demonstrate the dynamics of risk perception within the decision-making process. The explanation incorporates factors along personal, interpersonal, socio-cultural, and situational dimensions.
Additionally, another significant finding of this research is the mediating effect of the recruitment of online travel companions between perceived risk and destination choice behaviour, which emerged unexpectedly. This moderating effect can be explained in three ways: enhancing the sense of security (lowered risk) of the chosen destination, increasing the sense of timesaving while choosing a particular destination, and decreasing the perception of social risk on the chosen destination. These findings enhance the understanding of risk perception management in an online context and reinforce the sociopsychological significance of risk perceptions. Further, dynamism and adjustment are a main thread which ties the findings together within an decision-making process. This helps to shed light on the potential perspective for generating further research.
In summary, this study closely links risk perceptions with social aspects (e.g., social interaction, social presence, social trade-offs) especially within the online environment to add a dynamic and social understanding of risk perception. Importantly, this dynamic process occurs within specific cultural settings that influence and even shape how the dynamism unfolds. This study also uncovers the sometimes paradoxical relationships between online information/online companions and perceived risks (i.e., risk reduction strategies leading to new risks), which opens new paths for future research. Overall, this study highlights the importance of understanding the dynamic process by which individuals manage risk perceptions in online and broader sociocultural contexts
Quantifying a different way of doing research in the Our Land and Water National Science Challenge
No full textThe Our Land and Water National Science Challenge (OLW) had the gazetted objective of enhancing primary sector production and productivity while maintaining and improving land and water quality for future generations. OLW employed a co-innovation approach, integrating a wide range of disciplines and stakeholders in the co-design, co-development, and co-production of research. Empirical data from OLW’s eight-year implementation indicated that this approach increased the adoption of innovations (from a baseline of 20% to 53%, on average) and reduced the complexity for farmers in evaluating agri-environmental benefits, leading to significant improvements in both environmental and economic outcomes. Despite a lower volume of traditional publications, the high level of stakeholder engagement and co-authorship suggests that the research is well-integrated and impactful. These findings support the hypothesis that co-innovation yielded quicker impacts than traditional research approaches for the same level of investment