title: Corporate social responsibility and the teaching of management accounting

authors: Kelly, Martin

subjects: Management Accounting

abstract: Throughout most of the 20th century Management Accounting was developed on the premise that it should help managers to decide how best to maximise the short-term financial profits of their businesses. In the emergent Corporate Social Responsibility CSR business environment Post, Preston and Sachs' ask, `To whom and for what is the corporation responsible?' In response to this quest-ion we examine publications describing recent changes in the corporate environment, and provide evidence of business decisions being made on the bases of environmental, societal and other criteria, besides those relating to financial profitability. We question whether such changes in the corporate environment are being reflected in the way that Management Accounting is being taught in business schools today We provide details of a final year course that we have developed at our university.

text: Corporate social responsibility and the teaching of management accounting Throughout most of the 20th century Management Accounting was developed on the premise that it should help managers to decide how best to maximise the short-term financial profits of their businesses. In the emergent Corporate Social Responsibility CSR business environment Post, Preston and Sachs' ask, `To whom and for what is the corporation responsible?' In response to this quest-ion we examine publications describing recent changes in the corporate environment, and provide evidence of business decisions being made on the bases of environmental, societal and other criteria, besides those relating to financial profitability. We question whether such changes in the corporate environment are being reflected in the way that Management Accounting is being taught in business schools today We provide details of a final year course that we have developed at our university.

year: 2009

title: Vegetation and peat characteristics of restiad bogs on Chatham Island (Rekohu), New Zealand

authors: Clarkson, Beverley R.

subjects: peat

abstract: Restiad bogs dominated by Sporadanthus traversii on Chatham Island, New Zealand, were sampled to correlate vegetation patterns and peat properties, and to compare with restiad systems dominated by Sporadanthus ferrugineus and Empodisma minus in the Waikato region, North Island, New Zealand. Classification and ordination resulted in five groups that reflected a disturbance gradient. The largest S. traversii group, which comprised plots from central, relatively intact bogs, had the lowest levels of total nitrogen (mean 1.20 mg cm-3), total phosphorus (mean 0.057 mg cm-3), total potassium (mean 0.083 mg cm-3), and available phosphorus (mean 18.6 μg cm-3). Modification by drainage, stock, and fires resulted in a decline of S. traversii and an increase of Gleichenia dicarpa fern cover, together with elevated peat nutrient levels and higher bulk density. Compared with peat dominated by Sporadanthus ferrugineus or Empodisma minus in relatively unmodified Waikato restiad bogs, Chatham Island peat under S. traversii has significantly higher total potassium, total nitrogen, available phosphorus, bulk density, and von Post decomposition indices, and significantly lower pH. Sporadanthus traversii and Empodisma minus have similar ecological roles in restiad bog development, occupying a relatively wide nutrient range, and regenerating readily from seed after fire. Despite differences in root morphology, S. traversii and E. minus are the major peat formers in raised restiad bogs on Chatham Island and in Waikato, respectively, and could be regarded as ecological equivalents.

text: Vegetation and peat characteristics of restiad bogs on Chatham Island (Rekohu), New Zealand Restiad bogs dominated by Sporadanthus traversii on Chatham Island, New Zealand, were sampled to correlate vegetation patterns and peat properties, and to compare with restiad systems dominated by Sporadanthus ferrugineus and Empodisma minus in the Waikato region, North Island, New Zealand. Classification and ordination resulted in five groups that reflected a disturbance gradient. The largest S. traversii group, which comprised plots from central, relatively intact bogs, had the lowest levels of total nitrogen (mean 1.20 mg cm-3), total phosphorus (mean 0.057 mg cm-3), total potassium (mean 0.083 mg cm-3), and available phosphorus (mean 18.6 μg cm-3). Modification by drainage, stock, and fires resulted in a decline of S. traversii and an increase of Gleichenia dicarpa fern cover, together with elevated peat nutrient levels and higher bulk density. Compared with peat dominated by Sporadanthus ferrugineus or Empodisma minus in relatively unmodified Waikato restiad bogs, Chatham Island peat under S. traversii has significantly higher total potassium, total nitrogen, available phosphorus, bulk density, and von Post decomposition indices, and significantly lower pH. Sporadanthus traversii and Empodisma minus have similar ecological roles in restiad bog development, occupying a relatively wide nutrient range, and regenerating readily from seed after fire. Despite differences in root morphology, S. traversii and E. minus are the major peat formers in raised restiad bogs on Chatham Island and in Waikato, respectively, and could be regarded as ecological equivalents.

year: 2004-06-01

title: "It's about empowering the whānau": Māori adult students succeeding at university

authors: Williams, Daphne Christina (Tina)

subjects: māori academic success

abstract: A large number of studies have demonstrated that Māori students are not performing well in education. The literature in the general area of Māori education paints a very grim picture that demonstrates a clear preoccupation with failure and underachievement. These studies often overlook the experiences of Māori adult students who return to study long after leaving school and experience considerable success. This paper focuses on the academic success of 16 indigenous students at a New Zealand university. It is based on the findings of a qualitative investigation that explored the experiences of Māori adult students who entered university with very few formal school qualifications and then went on to attain undergraduate degrees. This paper pays particular attention to the role of the whānau in facilitating Māori educational success at university.

text: "It's about empowering the whānau": Māori adult students succeeding at university A large number of studies have demonstrated that Māori students are not performing well in education. The literature in the general area of Māori education paints a very grim picture that demonstrates a clear preoccupation with failure and underachievement. These studies often overlook the experiences of Māori adult students who return to study long after leaving school and experience considerable success. This paper focuses on the academic success of 16 indigenous students at a New Zealand university. It is based on the findings of a qualitative investigation that explored the experiences of Māori adult students who entered university with very few formal school qualifications and then went on to attain undergraduate degrees. This paper pays particular attention to the role of the whānau in facilitating Māori educational success at university.

year: 2011