title: Reviewing the changing face of financial reporting: The case of a public benefit entity

authors: Samkin, Grant

subjects: conservation

abstract: Purpose: This paper takes an exploratory approach to investigating the relationship between accountability stakeholder and legitimacy theory in public benefit entity. It explains that while the accountability relationship is traditionally applied to managers as the accountors and stakeholders the accountees, this relationship also extends to public benefit entities and their stakeholders. The primary vehicle for the discharge of accountability in public benefit entities is the annual report, which provides performance evaluation information which can be construed as a  mimetic response to legitimise DOC from the perspective of its stakeholders. Methodology: This paper adopts both a narrative/descriptive and interpretive/analytical research approach. The narrative provides the context to a number of significant events that occurred between 1987 and 2006, while the interpretative aspect relates the changes in the non-financial disclosures to those external events. A longitudinal case study compared the annual report beginning with the financial year 1987/1988 with the content of the annual report for the following year. The print media news items in each financial period were reviewed to determine whether the annual reports addressed any of the issues raised. Findings: Using stakeholders and legitimacy theory it is argued that impression management techniques have been used by DOC to mould how its various stakeholders ‘know’ or ‘feel’ about the organisation or alternatively legitimise its activities in light of the extensive negative publicity experienced by the organisation. The analysis found that the annual report of a public benefit entity can play an important legitimisation role. Originality/value: This paper provides a valuable contribution to researchers and practitioners as it attempts to extend the understanding of how those public benefit entities that are required to use accrual accounting can make use of financial reporting for legitimacy purposes. This is one of the first studies to examine the relationship between financial reporting and legitimacy in the public sector.

text: Reviewing the changing face of financial reporting: The case of a public benefit entity Purpose: This paper takes an exploratory approach to investigating the relationship between accountability stakeholder and legitimacy theory in public benefit entity. It explains that while the accountability relationship is traditionally applied to managers as the accountors and stakeholders the accountees, this relationship also extends to public benefit entities and their stakeholders. The primary vehicle for the discharge of accountability in public benefit entities is the annual report, which provides performance evaluation information which can be construed as a  mimetic response to legitimise DOC from the perspective of its stakeholders. Methodology: This paper adopts both a narrative/descriptive and interpretive/analytical research approach. The narrative provides the context to a number of significant events that occurred between 1987 and 2006, while the interpretative aspect relates the changes in the non-financial disclosures to those external events. A longitudinal case study compared the annual report beginning with the financial year 1987/1988 with the content of the annual report for the following year. The print media news items in each financial period were reviewed to determine whether the annual reports addressed any of the issues raised. Findings: Using stakeholders and legitimacy theory it is argued that impression management techniques have been used by DOC to mould how its various stakeholders ‘know’ or ‘feel’ about the organisation or alternatively legitimise its activities in light of the extensive negative publicity experienced by the organisation. The analysis found that the annual report of a public benefit entity can play an important legitimisation role. Originality/value: This paper provides a valuable contribution to researchers and practitioners as it attempts to extend the understanding of how those public benefit entities that are required to use accrual accounting can make use of financial reporting for legitimacy purposes. This is one of the first studies to examine the relationship between financial reporting and legitimacy in the public sector.

year: 2007-05

title: Agricultural Sector Policy Reforms: Implications for Poverty and the Environment in Malawi

authors: Mkwara, Bentry

abstract: Since independence in 1964, Malawi has implemented a number of agricultural reforms particularly in the tobacco and maize sectors. These reforms have been designed with four key objectives as follows: (a) to improve smallholder prices particularly in the tobacco sector; (b) to increase income for the poor especially in the rural areas; (c) to reduce income inequality between smallholders and estate owners; (d) to ensure food security both at national and household levels. In this thesis, econometric and optimization techniques were employed to examine and explore the extent to which these objectives have been achieved. In addition, the links between poverty and deforestation in the country were investigated.

Although some objectives have been achieved, there is underperformance in a number of areas. For instance, while there were improvements in the prices of tobacco that smallholders receive, reforms in the tobacco sector did not lead to a sustainable reduction in income inequality between small and large growers. In the maize sector, fertilizer subsidies were found to improve food security at the national level. However, at household level, maize production was heavily skewed with the south lagging behind the centre and the north. Although maize sector reforms improved income distribution for smallholders, they failed to improve the income level and poverty status of non-agricultural households in rural areas. 

Finally, it was demonstrated that cultivation of maize on customary land by poor smallholders, is the primary causative agent of deforestation in Malawi, with cultivation of tobacco and pulses being the next most important causes. It is therefore recommended that Malawi should adopt improved farming techniques and technology to ensure that farmers are able to produce more output from less land. In addition, there is a need to ensure that farmers, especially the poor, cultivating plots on customary land are granted stronger property rights. This would give smallholders the incentive to consider the issue of reforestation more seriously than is the case today.

text: Agricultural Sector Policy Reforms: Implications for Poverty and the Environment in Malawi Since independence in 1964, Malawi has implemented a number of agricultural reforms particularly in the tobacco and maize sectors. These reforms have been designed with four key objectives as follows: (a) to improve smallholder prices particularly in the tobacco sector; (b) to increase income for the poor especially in the rural areas; (c) to reduce income inequality between smallholders and estate owners; (d) to ensure food security both at national and household levels. In this thesis, econometric and optimization techniques were employed to examine and explore the extent to which these objectives have been achieved. In addition, the links between poverty and deforestation in the country were investigated.

Although some objectives have been achieved, there is underperformance in a number of areas. For instance, while there were improvements in the prices of tobacco that smallholders receive, reforms in the tobacco sector did not lead to a sustainable reduction in income inequality between small and large growers. In the maize sector, fertilizer subsidies were found to improve food security at the national level. However, at household level, maize production was heavily skewed with the south lagging behind the centre and the north. Although maize sector reforms improved income distribution for smallholders, they failed to improve the income level and poverty status of non-agricultural households in rural areas. 

Finally, it was demonstrated that cultivation of maize on customary land by poor smallholders, is the primary causative agent of deforestation in Malawi, with cultivation of tobacco and pulses being the next most important causes. It is therefore recommended that Malawi should adopt improved farming techniques and technology to ensure that farmers are able to produce more output from less land. In addition, there is a need to ensure that farmers, especially the poor, cultivating plots on customary land are granted stronger property rights. This would give smallholders the incentive to consider the issue of reforestation more seriously than is the case today.

year: 2012

title: Māori leaders wellbeing: A self-determination perspective

authors: Roche, Maree A.

subjects: Positive psychology

abstract: This research draws on interviews with 18 Māori leaders from various leadership positions within business, community, political and marae organisations, to garner an understanding of how their leadership roles interact with their own well-being. Analysis of interviews revealed that crosscultural developments in self-determination theory could be gained by incorporating Māori tikanga and values into a model of well-being for Māori leaders. Largely, the principles of tino rangatiratanga (autonomy and self-determination), mana (respect and influence), whānau (extended family), whakapapa (shared history) and whanaungatanga (kin relations, consultation and engagement), were united into a model of leader well-being. This ensured that mātauranga Māori (Māori knowledge) informed our model of Māori leader well-being, while also drawing on the burgeoning Western research in the area of well-being, specifically self-determination theory. Overall, we find that similarities exist with self-determination theory and Māori tikanga and values. However, in contrast to self-determination theory, autonomy and competence are developed within relationships, which means that ‘others’ underpin Māori leaders’ well-being. From this perspective, we present a view of the psychological and well-being resources that Māori leaders draw on to guide them through complex times.

text: Māori leaders wellbeing: A self-determination perspective This research draws on interviews with 18 Māori leaders from various leadership positions within business, community, political and marae organisations, to garner an understanding of how their leadership roles interact with their own well-being. Analysis of interviews revealed that crosscultural developments in self-determination theory could be gained by incorporating Māori tikanga and values into a model of well-being for Māori leaders. Largely, the principles of tino rangatiratanga (autonomy and self-determination), mana (respect and influence), whānau (extended family), whakapapa (shared history) and whanaungatanga (kin relations, consultation and engagement), were united into a model of leader well-being. This ensured that mātauranga Māori (Māori knowledge) informed our model of Māori leader well-being, while also drawing on the burgeoning Western research in the area of well-being, specifically self-determination theory. Overall, we find that similarities exist with self-determination theory and Māori tikanga and values. However, in contrast to self-determination theory, autonomy and competence are developed within relationships, which means that ‘others’ underpin Māori leaders’ well-being. From this perspective, we present a view of the psychological and well-being resources that Māori leaders draw on to guide them through complex times.

year: 2015