title: Representations in accounting: The metaphor effect

authors: Hooper, Keith

subjects: accounting

abstract: The paper acknowledges the dominance of the numerate scientific “what is” approach to financial reporting and comments on the growing role of complementary narratives and photographs in annual reports. Narratives by their very metaphoric nature show up accounting to be more of an art than a science. The hallmark of any art is its “otherness”, that is, art does not claim to mirror and replicate reality but represents it, while remaining something “other” than factual. We demonstrate by reference to some recent company failures that the “what is” numerate methods of financial reporting are also representations: a series of notational metaphors masked by such devices as independent audit reports. Thus, while we applaud the inclusion of complementary narratives to financial reporting, we draw attention to the corresponding lack and limitations in the audit process over these portions of the report. As annual reports grow in narrative and photographic content, we consider metaphoric meaning of these lavishly illustrated additions to numerate reporting. We refer to specific company reports to explain the metaphoric effect. The paper begins by reviewing the “what is” role of the scientific method in accounting and proceeds to look critically at the use of numbers in accounting as notational metaphors. We then focus on the role of narrative comment and compare the representational nature of both approaches. Finally, by way of six case study examples, we discuss the metaphoric use of photographs in company reports.

text: Representations in accounting: The metaphor effect The paper acknowledges the dominance of the numerate scientific “what is” approach to financial reporting and comments on the growing role of complementary narratives and photographs in annual reports. Narratives by their very metaphoric nature show up accounting to be more of an art than a science. The hallmark of any art is its “otherness”, that is, art does not claim to mirror and replicate reality but represents it, while remaining something “other” than factual. We demonstrate by reference to some recent company failures that the “what is” numerate methods of financial reporting are also representations: a series of notational metaphors masked by such devices as independent audit reports. Thus, while we applaud the inclusion of complementary narratives to financial reporting, we draw attention to the corresponding lack and limitations in the audit process over these portions of the report. As annual reports grow in narrative and photographic content, we consider metaphoric meaning of these lavishly illustrated additions to numerate reporting. We refer to specific company reports to explain the metaphoric effect. The paper begins by reviewing the “what is” role of the scientific method in accounting and proceeds to look critically at the use of numbers in accounting as notational metaphors. We then focus on the role of narrative comment and compare the representational nature of both approaches. Finally, by way of six case study examples, we discuss the metaphoric use of photographs in company reports.

year: 2000-06

title: Soft-tissue specimens from pre-European extinct birds of New Zealand

authors: Rawlence, Nicolas J.

subjects: Aegotheles

abstract: We provide the first complete review of soft tissue remains from New Zealand birds that became extinct prior to European settlement (c. AD 1800). These rare specimens allow insights into the anatomy and appearance of the birds that are not attainable from bones. Our review includes previously unpublished records of ‘lost’ specimens, and descriptions of recently discovered specimens such as the first evidence of soft tissues from the South Island goose (Cnemiornis calcitrans). Overall, the soft tissue remains are dominated by moa (with specimens from each of the six genera), but also include specimens from Finsch's duck (Chenonetta finschi) and the New Zealand owlet-nightjar (Aegotheles novaezealandiae). All desiccated soft tissue specimens that have radiocarbon or stratigraphic dates are late Holocene in age, and most have been found in the semi-arid region of Central Otago.

text: Soft-tissue specimens from pre-European extinct birds of New Zealand We provide the first complete review of soft tissue remains from New Zealand birds that became extinct prior to European settlement (c. AD 1800). These rare specimens allow insights into the anatomy and appearance of the birds that are not attainable from bones. Our review includes previously unpublished records of ‘lost’ specimens, and descriptions of recently discovered specimens such as the first evidence of soft tissues from the South Island goose (Cnemiornis calcitrans). Overall, the soft tissue remains are dominated by moa (with specimens from each of the six genera), but also include specimens from Finsch's duck (Chenonetta finschi) and the New Zealand owlet-nightjar (Aegotheles novaezealandiae). All desiccated soft tissue specimens that have radiocarbon or stratigraphic dates are late Holocene in age, and most have been found in the semi-arid region of Central Otago.

year: 2012

title: Indigenous Peoples and the State - International Perspectives on the Treaty of Waitangi [Book Review]

authors: Te Aho, Linda

abstract: Just over thirty years ago, in the High Court decision Huakina Development Trust v Waikato Valley Authority, Justice Chilwell famously stated: “There can be no doubt that the Treaty is part of the fabric of New Zealand society.” ¹ At a symposium celebrating 30 years of the Huakina decision, Tom Bennion described the judgment as “a marker, a significant new structure sticking out in the legal landscape, indicating the shape of arguments to come.” This collection of work brings together a range of arguments for our time concerning the meaning and importance of the Treaty of Waitangi, shaped by different perspectives on its context and history.

text: Indigenous Peoples and the State - International Perspectives on the Treaty of Waitangi [Book Review] Just over thirty years ago, in the High Court decision Huakina Development Trust v Waikato Valley Authority, Justice Chilwell famously stated: “There can be no doubt that the Treaty is part of the fabric of New Zealand society.” ¹ At a symposium celebrating 30 years of the Huakina decision, Tom Bennion described the judgment as “a marker, a significant new structure sticking out in the legal landscape, indicating the shape of arguments to come.” This collection of work brings together a range of arguments for our time concerning the meaning and importance of the Treaty of Waitangi, shaped by different perspectives on its context and history.

year: 2019