title: Enhancing sustainability education in the accounting curriculum: An effective learning strategy

authors: Sharma, Umesh Prasad

subjects: Accounting education

abstract: Purpose: This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. 
Design/methodology/approach: Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students. 
Findings: The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants. 
Research limitations/implications: The research is limited to sustainability education content at a single university. 
Practical implications: Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability. 
Social implications: Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society. 
Originality/value: This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

text: Enhancing sustainability education in the accounting curriculum: An effective learning strategy Purpose: This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. 
Design/methodology/approach: Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students. 
Findings: The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants. 
Research limitations/implications: The research is limited to sustainability education content at a single university. 
Practical implications: Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability. 
Social implications: Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society. 
Originality/value: This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

year: 2022

title: A new look at population change and regional development in Aotearoa New Zealand

authors: Brabyn, Lars

subjects: Demography

abstract: In New Zealand, population change is interlinked with regional development. Places growing in population attract regional investment, while regional investment—or lack thereof—can change migration patterns. However, to determine the appropriate response to population change for a community, it is important to understand that population change involves much more than “just” migration. Specifically, it involves interactions between the three components of population change: natural change (births minus deaths), net migration (international and internal) and population ageing (changing cohort size). For example, migration can be negative, but growth can be positive due to underlying natural increase or growth in cohort size. Responses need to differ, depending on these drivers. The goal of this article is to provide new insights into these interactions using data for 275 cities, towns and rural centres (hereafter “urban places”) in New Zealand for the period 1976 to 2013. The results show that natural change has been consistently positive for most urban places up to the present, although projections indicate that in the future this component will become negative across much of the country. At the same time, net migration shows considerable spatial variation, not only in terms of volume, but also direction (negative or positive), which differs markedly by age. A net gain of people of retirement age can offset a net loss of young adults to deliver overall growth, and vice-versa, but the two have very different implications for longer term growth. An analysis of the drivers of net migration using GIS and machine learning techniques provides an indication of the importance of economic conditions (land-use and access to markets), lifestyle, access to essential services (hospitals and education) and their interaction with age in regional change. The results show that population age is the best predictor of migration. Younger people are moving to cities for tertiary education and work and older people near or in retirement are moving to smaller lifestyle towns but also want to be close to amenities such as hospitals and international airports. The research also shows that natural lifestyle characteristics (landscape and climate), in combination with age are just as important as economic conditions for understanding migration. Regional development, such as infrastructure that helps business (ports and services) is important for the working age population but not necessarily the retirement age group. When regional development, age/life-cycle stage and lifestyle come together, such as in Queenstown and Tauranga, net migration gain is high.

text: A new look at population change and regional development in Aotearoa New Zealand In New Zealand, population change is interlinked with regional development. Places growing in population attract regional investment, while regional investment—or lack thereof—can change migration patterns. However, to determine the appropriate response to population change for a community, it is important to understand that population change involves much more than “just” migration. Specifically, it involves interactions between the three components of population change: natural change (births minus deaths), net migration (international and internal) and population ageing (changing cohort size). For example, migration can be negative, but growth can be positive due to underlying natural increase or growth in cohort size. Responses need to differ, depending on these drivers. The goal of this article is to provide new insights into these interactions using data for 275 cities, towns and rural centres (hereafter “urban places”) in New Zealand for the period 1976 to 2013. The results show that natural change has been consistently positive for most urban places up to the present, although projections indicate that in the future this component will become negative across much of the country. At the same time, net migration shows considerable spatial variation, not only in terms of volume, but also direction (negative or positive), which differs markedly by age. A net gain of people of retirement age can offset a net loss of young adults to deliver overall growth, and vice-versa, but the two have very different implications for longer term growth. An analysis of the drivers of net migration using GIS and machine learning techniques provides an indication of the importance of economic conditions (land-use and access to markets), lifestyle, access to essential services (hospitals and education) and their interaction with age in regional change. The results show that population age is the best predictor of migration. Younger people are moving to cities for tertiary education and work and older people near or in retirement are moving to smaller lifestyle towns but also want to be close to amenities such as hospitals and international airports. The research also shows that natural lifestyle characteristics (landscape and climate), in combination with age are just as important as economic conditions for understanding migration. Regional development, such as infrastructure that helps business (ports and services) is important for the working age population but not necessarily the retirement age group. When regional development, age/life-cycle stage and lifestyle come together, such as in Queenstown and Tauranga, net migration gain is high.

year: 2019

title: Learning in later life: a bicultural perspective from Aotearoa/New Zealand

authors: Findsen, Brian

abstract: This article is concerned with how learning in later life has been constructed and practised by the two most numerous ethnic groups in Aotearoa/New Zealand, Pākėhā (Europeans) and Māori (Indigenous people). It is argued that learning is heavily influenced by historic features of interaction between these two groups; Pākehā as the dominant cultural and economic group and Māori as subordinate. While contemporary perspectives are necessarily interpreted in the light of historical trends and events, fresh interpretations of what constitutes biculturalism in this country allow for more nuanced understanding of possibilities for and obstacles to older adult learning/education. Themes from lifelong learning are analysed with special reference to older people’s learning, the consequences of Māori sovereignty on pedagogy and trends identified for older adult education. Two linked case studies of Pākehā and Māori older adult education in a New Zealand university are described to illustrate complexities and tensions in provision in a bicultural context.

text: Learning in later life: a bicultural perspective from Aotearoa/New Zealand This article is concerned with how learning in later life has been constructed and practised by the two most numerous ethnic groups in Aotearoa/New Zealand, Pākėhā (Europeans) and Māori (Indigenous people). It is argued that learning is heavily influenced by historic features of interaction between these two groups; Pākehā as the dominant cultural and economic group and Māori as subordinate. While contemporary perspectives are necessarily interpreted in the light of historical trends and events, fresh interpretations of what constitutes biculturalism in this country allow for more nuanced understanding of possibilities for and obstacles to older adult learning/education. Themes from lifelong learning are analysed with special reference to older people’s learning, the consequences of Māori sovereignty on pedagogy and trends identified for older adult education. Two linked case studies of Pākehā and Māori older adult education in a New Zealand university are described to illustrate complexities and tensions in provision in a bicultural context.

year: 2016