title: Accounting information systems as knowledge-objects: Some effects of objectualization

authors: Lowe, Alan

subjects: actor network theory

abstract: This paper will outline a research methodology informed by theorists who have contributed to actor network theory (ANT). Research informed from such a perspective recognises the constitutive role of accounting systems in the achievement of broader social goals. Latour, Knorr-Cetina and others argue that the bringing in of non-human actants, through the growth of technology and science, has added immeasurably to the complexity of modern society. The paper “sees” accounting and accounting systems as being constituted by technological “black boxes” and seeks to discuss two questions. One concerns the processes which surround the establishment of “facts”, ie. how “black-boxes” are created and accepted (even if temporarily) within society. The second concerns the role of existing “black boxes” within society and organisation. Accounting systems not only promote a particular view of the activities of an organisation or a subunit, but in their implementation and operation ‘mobilise’ other organisational members in a particular direction. The implications of such an interpretation are explored in the paper. Firstly through a discussion of some of the theoretic constructs that have been proposed to frame ANT research. Secondly an attempt is made to relate some of these ideas to aspects of the empirics in a qualitative case study. The case site is in the health sector and involves the implementations of a casemix accounting system. Evidence from the case research is used to exemplify aspects of the theoretical constructs.

text: Accounting information systems as knowledge-objects: Some effects of objectualization This paper will outline a research methodology informed by theorists who have contributed to actor network theory (ANT). Research informed from such a perspective recognises the constitutive role of accounting systems in the achievement of broader social goals. Latour, Knorr-Cetina and others argue that the bringing in of non-human actants, through the growth of technology and science, has added immeasurably to the complexity of modern society. The paper “sees” accounting and accounting systems as being constituted by technological “black boxes” and seeks to discuss two questions. One concerns the processes which surround the establishment of “facts”, ie. how “black-boxes” are created and accepted (even if temporarily) within society. The second concerns the role of existing “black boxes” within society and organisation. Accounting systems not only promote a particular view of the activities of an organisation or a subunit, but in their implementation and operation ‘mobilise’ other organisational members in a particular direction. The implications of such an interpretation are explored in the paper. Firstly through a discussion of some of the theoretic constructs that have been proposed to frame ANT research. Secondly an attempt is made to relate some of these ideas to aspects of the empirics in a qualitative case study. The case site is in the health sector and involves the implementations of a casemix accounting system. Evidence from the case research is used to exemplify aspects of the theoretical constructs.

year: 2000-08

title: Constructing global business networks in China

authors: Ding, Qiang

subjects: business networks

abstract: This article explains the issue of business networking for foreign multinational enterprises (MNEs) operating in China from various perspectives (including cultural, political, economic, and marketing perspectives). The article seeks to provide a basic platform for comparing business network development with corruption to clearly differentiate between these two concepts. The article clarifies how foreign MNEs can effectively establish and maintain business networks to navigate their way through the complex institutions in China and local networks. The article suggests that developing a business network strategy could add value to activities of MNEs in China. Although not all established business networks will definitely lead to new opportunities or bring about greater competitive advantages, an ineffective business network strategy may actually reduce the ability of foreign MNEs to achieve performance outcomes in China. An analysis of the business network strategy would be invaluable to help foreign MNEs to develop business operations in China effectively.

text: Constructing global business networks in China This article explains the issue of business networking for foreign multinational enterprises (MNEs) operating in China from various perspectives (including cultural, political, economic, and marketing perspectives). The article seeks to provide a basic platform for comparing business network development with corruption to clearly differentiate between these two concepts. The article clarifies how foreign MNEs can effectively establish and maintain business networks to navigate their way through the complex institutions in China and local networks. The article suggests that developing a business network strategy could add value to activities of MNEs in China. Although not all established business networks will definitely lead to new opportunities or bring about greater competitive advantages, an ineffective business network strategy may actually reduce the ability of foreign MNEs to achieve performance outcomes in China. An analysis of the business network strategy would be invaluable to help foreign MNEs to develop business operations in China effectively.

year: 2009

title: The biology and general ecology of the Koaro (Galaxias brevipinnis) in some tributary streams of Lake Taupo

authors: Kusabs, Ian Andrew

abstract: The ecology and general biology of Galaxias brevipinnis were studied in three tributary streams of Lake Taupo between May 1988 and April 1989. Adult koaro were found in relatively high densities in the Waipehi and Omori streams but in low densities in the larger Waiotaka stream. The results of population estimation studies suggest that the distribution and abundance of koaro is negatively correlated with that of trout. There was a general decline in the population density of stream-resident koaro in the winter months. Juvenile koaro were found to migrate into the tributaries from August to December, with migrations being at a peak in October and November.

Population length-frequency distributions and otoliths used to age koaro indicated that there were up to 5 age classes. Growth was allometric and was adequately described by the von Bertalanffy equation after the first year of life. Koaro were found to be in best condition in the Spring and lowest in Winter.

Spawning appeared to occur from December through to April peaking in late Summer to early in the Waipehi Stream was Autumn. The mean fecundity of koaro approximately 5500. A sex-ratio of approximately 1:1 (males: females) were found in the koaro populations in the Omori and Waipehi streams, but during spawning there were always more ripe males than gravid females.

There was considerable overlap in the diets of both koaro and juvenile rainbow trout in the Waipehi and Omori streams, with invertebrates being consumed according to their relative abundance in the benthos. Ephemeroptera larvae were numerically the most important food item in the diet of both species. However, by weight, fish (juvenile koaro) were the most important food · item in the diet of koaro and rainbow trout in the Waipehi stream. In the Omori stream in Winter, trout eggs were the most important food item in terms of weight. Terrestrial prey was found to be of relatively minor importance in the diets of koaro and rainbow trout in the Waipehi and Omori streams.

text: The biology and general ecology of the Koaro (Galaxias brevipinnis) in some tributary streams of Lake Taupo The ecology and general biology of Galaxias brevipinnis were studied in three tributary streams of Lake Taupo between May 1988 and April 1989. Adult koaro were found in relatively high densities in the Waipehi and Omori streams but in low densities in the larger Waiotaka stream. The results of population estimation studies suggest that the distribution and abundance of koaro is negatively correlated with that of trout. There was a general decline in the population density of stream-resident koaro in the winter months. Juvenile koaro were found to migrate into the tributaries from August to December, with migrations being at a peak in October and November.

Population length-frequency distributions and otoliths used to age koaro indicated that there were up to 5 age classes. Growth was allometric and was adequately described by the von Bertalanffy equation after the first year of life. Koaro were found to be in best condition in the Spring and lowest in Winter.

Spawning appeared to occur from December through to April peaking in late Summer to early in the Waipehi Stream was Autumn. The mean fecundity of koaro approximately 5500. A sex-ratio of approximately 1:1 (males: females) were found in the koaro populations in the Omori and Waipehi streams, but during spawning there were always more ripe males than gravid females.

There was considerable overlap in the diets of both koaro and juvenile rainbow trout in the Waipehi and Omori streams, with invertebrates being consumed according to their relative abundance in the benthos. Ephemeroptera larvae were numerically the most important food item in the diet of both species. However, by weight, fish (juvenile koaro) were the most important food · item in the diet of koaro and rainbow trout in the Waipehi stream. In the Omori stream in Winter, trout eggs were the most important food item in terms of weight. Terrestrial prey was found to be of relatively minor importance in the diets of koaro and rainbow trout in the Waipehi and Omori streams.

year: 1989