title: Teachers' perceptions of the effectiveness of the Whānau Rūmaki teacher education programme, 1990-1992

authors: Kana, Fred

subjects: Maori Language

abstract: In 1990 the School of Education, the University of Waikato, initiated a special option within its regular pre-service teacher training programmes, an option designed to prepare teachers to deliver the New Zealand curriculum in bilingual and total immersion schools through the medium of te reo Māori. This alternative programmed, designated Whānau Rūmaki, was experimental and evolutionary. Inevitably particular elements of it had to be varied with each year's operation as its architects attempted 'to get the mix right'. It is difficult, however, when engaged in the day to day running of a programme, to stand back and review with any degree of objectivity its strengths and weaknesses. This study, therefore, in retrospect attempts to do three things: one, to follow the initial Whānau Rūmaki student cohort through its three or four year training cycle noting especially the difficulties confronting individual students some of whom dropped out of the programme; two, to gather information from as many as possible of the graduates who graduated about how well they felt they had been prepared for the rigours of classroom teaching; three, to be able, after analysing the data gathered, to recommend ways of improving the on-going Whānau Rūmaki programme.

text: Teachers' perceptions of the effectiveness of the Whānau Rūmaki teacher education programme, 1990-1992 In 1990 the School of Education, the University of Waikato, initiated a special option within its regular pre-service teacher training programmes, an option designed to prepare teachers to deliver the New Zealand curriculum in bilingual and total immersion schools through the medium of te reo Māori. This alternative programmed, designated Whānau Rūmaki, was experimental and evolutionary. Inevitably particular elements of it had to be varied with each year's operation as its architects attempted 'to get the mix right'. It is difficult, however, when engaged in the day to day running of a programme, to stand back and review with any degree of objectivity its strengths and weaknesses. This study, therefore, in retrospect attempts to do three things: one, to follow the initial Whānau Rūmaki student cohort through its three or four year training cycle noting especially the difficulties confronting individual students some of whom dropped out of the programme; two, to gather information from as many as possible of the graduates who graduated about how well they felt they had been prepared for the rigours of classroom teaching; three, to be able, after analysing the data gathered, to recommend ways of improving the on-going Whānau Rūmaki programme.

year: 1997

title: Incorporating indigenous values in corporate social responsibility reports

authors: Schneider, Annika Barbara Sabine

subjects: corporate social responsibility

abstract: Purpose– The purpose of this paper is to show how a major state-owned enterprise in New Zealand uses its annual report to promote the image of an organisation concerned with the local community including Māori, the indigenous people of New Zealand, Māori values and their relationship with the environment.
Design/methodology/approach – This longitudinal single case study of Mighty River Power Limited spans the period 2000 to 2009. It involves detailed examination of the narrative disclosures contained in the annual reports, including photographs, over the period of the study to determine whether Mighty River Power used the annual report to present a favourable image to the organisation’s stakeholders. Indigenous partnerships between the organisation and Māori trusts were also investigated to determine how these contributed to the corporate identity promoted in the annual reports.
Findings – The analysis found that annual report was used to promote the image of an organisation upholding the Māori value of kaitiakitanga as part of its social responsibility to the local community and environment. Māori partnerships and community environmental group sponsorship were featured extensively in the images and narratives, with specific reference to indigenous values.
Originality/value – This paper builds upon previous literature in the field of corporate social responsibility in annual reports and extends it to the state-owned enterprise sector in New Zealand, focusing specifically on the relationship between the entity and the indigenous community in which it operates.

text: Incorporating indigenous values in corporate social responsibility reports Purpose– The purpose of this paper is to show how a major state-owned enterprise in New Zealand uses its annual report to promote the image of an organisation concerned with the local community including Māori, the indigenous people of New Zealand, Māori values and their relationship with the environment.
Design/methodology/approach – This longitudinal single case study of Mighty River Power Limited spans the period 2000 to 2009. It involves detailed examination of the narrative disclosures contained in the annual reports, including photographs, over the period of the study to determine whether Mighty River Power used the annual report to present a favourable image to the organisation’s stakeholders. Indigenous partnerships between the organisation and Māori trusts were also investigated to determine how these contributed to the corporate identity promoted in the annual reports.
Findings – The analysis found that annual report was used to promote the image of an organisation upholding the Māori value of kaitiakitanga as part of its social responsibility to the local community and environment. Māori partnerships and community environmental group sponsorship were featured extensively in the images and narratives, with specific reference to indigenous values.
Originality/value – This paper builds upon previous literature in the field of corporate social responsibility in annual reports and extends it to the state-owned enterprise sector in New Zealand, focusing specifically on the relationship between the entity and the indigenous community in which it operates.

year: 2012

title: Creating value: Sustainability and accounting for non-financial matters in the pre- and post-corona environment

authors: Lodhia, Sumit

subjects: COVID-19

abstract: Purpose: This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice. 
Design/methodology/approach: An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment. 
Findings: The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries. 
Research limitations/implications: Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Practical implications: The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Social implications: Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. 
Originality/value: This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

text: Creating value: Sustainability and accounting for non-financial matters in the pre- and post-corona environment Purpose: This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice. 
Design/methodology/approach: An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment. 
Findings: The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries. 
Research limitations/implications: Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Practical implications: The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Social implications: Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. 
Originality/value: This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

year: 2021-05-31