title: The Interaction of western budgeting and Solomon Islands culture: A case of the budgeting process of the Church of Melanesia

authors: Hauriasi, Abraham

subjects: Accounting

abstract: Accounting is said to be a product of its environment, with culture being one of the powerful factors shaping the accounting system within each context. An accounting system is therefore a reflection of the society in which it is being practised. In addition, given the differences in the social, political, economic, and cultural characteristics that exist amongst different countries of the world, an accounting system that is effective in one country may not necessarily be so in another. This study explores the application of a western style budgeting process in a non-western society. It uses the Anglican Church of Melanesia (CoM), a non-profit organisation in a developing country, Solomon Islands, as the case study. Its primary objective is to theorise on the process concepts explaining the influence of culture on the budgeting process, with specific reference to the impact of Solomon Islands culture on the western system adopted by the CoM. The research adopts the interpretivist approach and employs stakeholder theory and grounded theory frameworks as the theoretical insights for data collection, analysis and theory formation. The significant results of the study include confirmation of suggestions by some previous research that culture does shape the accounting and budgeting systems practised in different environments. The nature of such influence depends on the degree of compatibility between the interacting cultures. This study discovers that the CoM’s budgeting process reflects attributes of both the western and Solomon Islands cultures. The adopted western budgeting system interacts and is being filtered and moulded by the local social-cultural and organisational environment. The impact of the various cultural attributes is explained in terms of whether these are more or less shared by the western and local societies. The more shared or common features when applied harmoniously within the appropriate budgeting functions tend to reinforce one another to produce anticipated outcomes. For instance, both cultures stress the importance of achievements as a basis for assigning powers. Hence within the organisation, it is expected that power and responsibilities be delegated based on qualifications and expertise. Anything to the contrary is considered an unanticipated result. The less shared attributes are unique to the local society and hence generally dissimilar from the norms and values of western societies. When these less shared or even conflicting values and norms are integrated within the same budgeting roles, unexpected or even dysfunctional consequences may ensue. For instance, the emphasis on monetary and economic values in a predominantly semi-subsistence society results in many church followers being excluded from its budget process. It also creates a dependency and materialistic mentality in a society where sharing and modesty are important norms. The study recognises that significant potential exists for appropriate integration of both western and local cultural attributes within the local budgeting process. This requires thorough understanding of both the more shared and less shared features of the interacting cultures and their impact on the budget process. Organisations need to identify the appropriate context, time and situations for the application of these cultural attributes within the budget process.

text: The Interaction of western budgeting and Solomon Islands culture: A case of the budgeting process of the Church of Melanesia Accounting is said to be a product of its environment, with culture being one of the powerful factors shaping the accounting system within each context. An accounting system is therefore a reflection of the society in which it is being practised. In addition, given the differences in the social, political, economic, and cultural characteristics that exist amongst different countries of the world, an accounting system that is effective in one country may not necessarily be so in another. This study explores the application of a western style budgeting process in a non-western society. It uses the Anglican Church of Melanesia (CoM), a non-profit organisation in a developing country, Solomon Islands, as the case study. Its primary objective is to theorise on the process concepts explaining the influence of culture on the budgeting process, with specific reference to the impact of Solomon Islands culture on the western system adopted by the CoM. The research adopts the interpretivist approach and employs stakeholder theory and grounded theory frameworks as the theoretical insights for data collection, analysis and theory formation. The significant results of the study include confirmation of suggestions by some previous research that culture does shape the accounting and budgeting systems practised in different environments. The nature of such influence depends on the degree of compatibility between the interacting cultures. This study discovers that the CoM’s budgeting process reflects attributes of both the western and Solomon Islands cultures. The adopted western budgeting system interacts and is being filtered and moulded by the local social-cultural and organisational environment. The impact of the various cultural attributes is explained in terms of whether these are more or less shared by the western and local societies. The more shared or common features when applied harmoniously within the appropriate budgeting functions tend to reinforce one another to produce anticipated outcomes. For instance, both cultures stress the importance of achievements as a basis for assigning powers. Hence within the organisation, it is expected that power and responsibilities be delegated based on qualifications and expertise. Anything to the contrary is considered an unanticipated result. The less shared attributes are unique to the local society and hence generally dissimilar from the norms and values of western societies. When these less shared or even conflicting values and norms are integrated within the same budgeting roles, unexpected or even dysfunctional consequences may ensue. For instance, the emphasis on monetary and economic values in a predominantly semi-subsistence society results in many church followers being excluded from its budget process. It also creates a dependency and materialistic mentality in a society where sharing and modesty are important norms. The study recognises that significant potential exists for appropriate integration of both western and local cultural attributes within the local budgeting process. This requires thorough understanding of both the more shared and less shared features of the interacting cultures and their impact on the budget process. Organisations need to identify the appropriate context, time and situations for the application of these cultural attributes within the budget process.

year: 2011

title: Using digital feedback in support of middle school students’ persuasive writing skills: A Bernsteinian perspective

authors: Lyons, Florence Felicie Marie Nicole

subjects: Feedback

abstract: The provision of feedback is one of the most important changes a teacher can implement to enhance learning. Digital technology can support teachers' feedback to students by creating new and different spaces for conversations around learning. In this study I combined feedback and digital technology to create a different space for teachers and students to learn together about persuasive writing. My interest in persuasive writing arose during my reading of Bernstein’s work. Bernstein argues there are two types of codes, or discourses: restricted and elaborated codes. Students from more advantaged backgrounds can switch between these discourses. Schools operate in the elaborated code, which can be challenging to fully comprehend, especially for students from less advantaged milieu. Bernstein offers that the knowledge to be acquired at school is or needs to be recontextualised by teachers so all students can access this academic knowledge.
Persuasive writing is a difficult genre to master as it is complex and presents codes which can be challenging for students to comprehend. However, the literature suggests that it allows students to become democratically informed and active citizens. It is for this reason that this genre of writing was chosen as the focus of this study.
The investigation I undertook aimed to answer the following question: How does the use of an online collaborative writing platform to create feedback as dialogue support diverse middle school students’ learning of the persuasive genre?
To answer this question, a design-based intervention was conducted in a middle school with two participating teachers and their classes, of which 10 students were chosen by the teachers to be the target students. These students formed three groups: one group of three students was working above the national standard in writing, a group of three students was working at the standard and another group of four students was working below the standard. The study, conducted within the critical paradigm, sought to transform the educational reality for students working below the standard in writing. Students were asked to produce two pieces of persuasive writing and were provided with written and audio-based feedback on Google Docs. The teachers co-created rubrics regarding the persuasive writing genre and co-planned lessons. Data were collected in the form of semi-structured interviews, surveys, class observations, documents such as teachers’ mark books and students’ work samples.  
The findings show when effective feedback is provided to students, their writing attainment is more likely to increase. To be effective, feedback needs to be timely, personalised, and understood by the students. The four target students whose writing was below the standard benefited, and some of them preferred, from being provided with audio-based feedback. However, students whose writing attainment was already high, preferred receiving written-based feedback due to ease in reading and comprehending this feedback. Regardless of their literacy level, the target students preferred being provided feedback on Google Docs as it allowed timely and personalised feedback. The teachers and their students not only agreed on the efficacy of providing feedback on Google Docs, but they also shared the view that producing written pieces on Google Docs allowed students to produce more, better quality writing and it permitted students to redraft their work more easily.
This study provides an example of how a Bernsteinian perspective can be applied to provide a new and useful understanding of the role of feedback in supporting students to enhance their persuasive writing genre. Teachers in the study were able to use feedback to recontextualise the School’s discourse and knowledge and create a bridge to the codes students comprehended. Furthermore, the findings show that for some students whose literacy level was below the standard audio-based feedback can be particularly effective as a recontextualisation tool that helps students in comprehending the School’s discourse by making the meaning of the feedback comments more explicit for them. On the other hand, students whose literacy level was above the standard commented they preferred written feedback. These two contrasting findings can be explained by student understandings of the codes of the written feedback. A surprising finding was that although the teachers had co-created rubrics regarding persuasive writing and their students commented they would have liked to use them as they could have served as goals to aim for in their writing, the teachers did not use the rubrics. Drawing on Bernstein it is possible that these teachers found themselves in the field of production of knowledge, a field within which they did not feel comfortable operating, and so they reverted to the field of reproduction of knowledge, and used the school’s e-asTTle rubric, with which they felt more comfortable.  
The implications for teachers teaching writing are that they need to be aware of the codes their students comprehend and consider the use of recontextualisation tools, such as audio-based feedback, to modify the School’s discourse so all students can access the School’s knowledge. Professional development providers and policy makers could consider providing teachers with support and adequate training to thoroughly comprehend the process of provision of feedback.

text: Using digital feedback in support of middle school students’ persuasive writing skills: A Bernsteinian perspective The provision of feedback is one of the most important changes a teacher can implement to enhance learning. Digital technology can support teachers' feedback to students by creating new and different spaces for conversations around learning. In this study I combined feedback and digital technology to create a different space for teachers and students to learn together about persuasive writing. My interest in persuasive writing arose during my reading of Bernstein’s work. Bernstein argues there are two types of codes, or discourses: restricted and elaborated codes. Students from more advantaged backgrounds can switch between these discourses. Schools operate in the elaborated code, which can be challenging to fully comprehend, especially for students from less advantaged milieu. Bernstein offers that the knowledge to be acquired at school is or needs to be recontextualised by teachers so all students can access this academic knowledge.
Persuasive writing is a difficult genre to master as it is complex and presents codes which can be challenging for students to comprehend. However, the literature suggests that it allows students to become democratically informed and active citizens. It is for this reason that this genre of writing was chosen as the focus of this study.
The investigation I undertook aimed to answer the following question: How does the use of an online collaborative writing platform to create feedback as dialogue support diverse middle school students’ learning of the persuasive genre?
To answer this question, a design-based intervention was conducted in a middle school with two participating teachers and their classes, of which 10 students were chosen by the teachers to be the target students. These students formed three groups: one group of three students was working above the national standard in writing, a group of three students was working at the standard and another group of four students was working below the standard. The study, conducted within the critical paradigm, sought to transform the educational reality for students working below the standard in writing. Students were asked to produce two pieces of persuasive writing and were provided with written and audio-based feedback on Google Docs. The teachers co-created rubrics regarding the persuasive writing genre and co-planned lessons. Data were collected in the form of semi-structured interviews, surveys, class observations, documents such as teachers’ mark books and students’ work samples.  
The findings show when effective feedback is provided to students, their writing attainment is more likely to increase. To be effective, feedback needs to be timely, personalised, and understood by the students. The four target students whose writing was below the standard benefited, and some of them preferred, from being provided with audio-based feedback. However, students whose writing attainment was already high, preferred receiving written-based feedback due to ease in reading and comprehending this feedback. Regardless of their literacy level, the target students preferred being provided feedback on Google Docs as it allowed timely and personalised feedback. The teachers and their students not only agreed on the efficacy of providing feedback on Google Docs, but they also shared the view that producing written pieces on Google Docs allowed students to produce more, better quality writing and it permitted students to redraft their work more easily.
This study provides an example of how a Bernsteinian perspective can be applied to provide a new and useful understanding of the role of feedback in supporting students to enhance their persuasive writing genre. Teachers in the study were able to use feedback to recontextualise the School’s discourse and knowledge and create a bridge to the codes students comprehended. Furthermore, the findings show that for some students whose literacy level was below the standard audio-based feedback can be particularly effective as a recontextualisation tool that helps students in comprehending the School’s discourse by making the meaning of the feedback comments more explicit for them. On the other hand, students whose literacy level was above the standard commented they preferred written feedback. These two contrasting findings can be explained by student understandings of the codes of the written feedback. A surprising finding was that although the teachers had co-created rubrics regarding persuasive writing and their students commented they would have liked to use them as they could have served as goals to aim for in their writing, the teachers did not use the rubrics. Drawing on Bernstein it is possible that these teachers found themselves in the field of production of knowledge, a field within which they did not feel comfortable operating, and so they reverted to the field of reproduction of knowledge, and used the school’s e-asTTle rubric, with which they felt more comfortable.  
The implications for teachers teaching writing are that they need to be aware of the codes their students comprehend and consider the use of recontextualisation tools, such as audio-based feedback, to modify the School’s discourse so all students can access the School’s knowledge. Professional development providers and policy makers could consider providing teachers with support and adequate training to thoroughly comprehend the process of provision of feedback.

year: 2021

title: Housing quality, health and whānau wellbeing

authors: Kukutai, Tahu

abstract: Shelter is a basic human need (Maslow 1943) and access to housing is a fundamental human right. A house is more than a physical dwelling that offers shelter; for many, it is a space that provides structure and meaning, and relates to feelings, emotions, memories and experiences, whether raising a whānau or discovering newfound independence. 
For Māori, the multi-layered concept of kāinga is broader still. Literally meaning ‘village’, kāinga is a home space where identity, whakapapa and whenua come together (Henare 2014). Kāinga is where individuals and whānau can sustain and care for themselves and others through practices of whanaungatanga (connecting with kin) and manaakitanga (acts of reciprocal caring). 
Kāinga is also closely related to the concept of tūrangawaewae, denoting a sense of physical and spiritual belonging or attachment to a place. Kāinga and tūrangawaewae thus share similarities with the meaning of home but mean much more than simply ‘being housed’ (Brown 2017). 
While housing and housing quality form only part of what it means to be ‘at home’, access to a warm, dry, safe, secure and watertight house is a basic right for all whānau and tamariki. 
In this section, we focus on the relationships between housing quality, health and wellbeing to better understand the extent of housing quality issues that whānau Māori face, and how housing quality, in turn, affects health and wellbeing. To our knowledge, this is the first nationally representative study that focuses specifically on Māori assessments of housing quality. It does so using data from the Māori Social Survey Te Kupenga.

text: Housing quality, health and whānau wellbeing Shelter is a basic human need (Maslow 1943) and access to housing is a fundamental human right. A house is more than a physical dwelling that offers shelter; for many, it is a space that provides structure and meaning, and relates to feelings, emotions, memories and experiences, whether raising a whānau or discovering newfound independence. 
For Māori, the multi-layered concept of kāinga is broader still. Literally meaning ‘village’, kāinga is a home space where identity, whakapapa and whenua come together (Henare 2014). Kāinga is where individuals and whānau can sustain and care for themselves and others through practices of whanaungatanga (connecting with kin) and manaakitanga (acts of reciprocal caring). 
Kāinga is also closely related to the concept of tūrangawaewae, denoting a sense of physical and spiritual belonging or attachment to a place. Kāinga and tūrangawaewae thus share similarities with the meaning of home but mean much more than simply ‘being housed’ (Brown 2017). 
While housing and housing quality form only part of what it means to be ‘at home’, access to a warm, dry, safe, secure and watertight house is a basic right for all whānau and tamariki. 
In this section, we focus on the relationships between housing quality, health and wellbeing to better understand the extent of housing quality issues that whānau Māori face, and how housing quality, in turn, affects health and wellbeing. To our knowledge, this is the first nationally representative study that focuses specifically on Māori assessments of housing quality. It does so using data from the Māori Social Survey Te Kupenga.

year: 2018