title: Examining the institutional work of sustainability reporting managers and sustainability assurance providers: An institutional work perspective

authors: Farooq, Muhammad Bilal

subjects: Sustainability reporting

abstract: Sustainability reporting and sustainability assurance are new accounting technologies which have been introduced to assist organisations in transitioning to a sustainable growth model. The overarching research objective guiding this study is to understand how sustainability reporting managers (SRMs) prepare sustainability reports and how sustainability assurance providers (SAPs) undertake sustainability assurance. The study draws on Lawrence and Suddaby’s (2006) typology to understand the forms of institutional work SRMs and SAPs undertake as they perform their roles and how these efforts affect the institutionalisation of sustainability reporting and sustainability assurance. Given the interpretive nature of this research the tenants of hermeneutic theory are used to provide the research methodology and research method to guide the investigation. Data comprises of semi-structured interviews with SRMs and SAPs based in Australia and New Zealand. From the overarching research objective, three research questions are addressed. 
The first research question explores the supply-side of the sustainability assurance market. The institutional efforts of accounting sustainability assurance (ASAPs) are directed at institutionalising sustainability assurance as similar to or the same as a traditional financial statements audit. In comparison, the institutional efforts of non-accounting sustainability assurance providers (NASAPs) are directed towards institutionalising sustainability assurance as a vehicle designed to drive sustainability within reporting organisations. 
The second research question explores the institutional work of SRMs as they attempt to institutionalise sustainability reporting within their organisations. SRMs play the role of sustainability reporting champions and sustainability reporting experts. These efforts occur within the backdrop of the new GRI G4 reporting guidelines. As a result, SRMs are changing the normative foundations underlying sustainability reporting from bigger is better to more focused materiality assessment driven reporting. However, while SRMs have been successful in embedding and routinising sustainability reporting these efforts have had a lesser immediate impact in promoting balanced sustainability reporting practices. 
The third research question focuses on the demand-side of the sustainability assurance market.  Given the voluntary nature of sustainability assurance, SAPs institutional efforts are aimed at achieving the dual objectives of enhancing the credibility of sustainability reports and promoting the sustainability assurance as a value added service. However, due to the voluntary nature of sustainability assurance, the efforts of SAPs have had a relatively greater impact in promoting reliable sustainability reporting and less success in promoting balanced sustainability reporting. Finally, the efforts of SAPs in promoting sustainability assurance as a value added activity has also met with difficulties as this study finds that the engagement suffers from diminishing returns. 
The contributions from this study are both practical and academic. At a practical level, the findings will prove beneficial to inexperienced SRMs. The study recommends that given the voluntary nature of the engagement, there is a need for greater regulation designed to strengthen the position of SAPs. At an academic level, the findings build on the limited body of interpretive research examining the phenomena of sustainability reporting and sustainability assurance. Finally, the findings contribute to the literature on institutional work, building on Lawrence and Suddaby’s (2006) typology of forms of institutional work.

text: Examining the institutional work of sustainability reporting managers and sustainability assurance providers: An institutional work perspective Sustainability reporting and sustainability assurance are new accounting technologies which have been introduced to assist organisations in transitioning to a sustainable growth model. The overarching research objective guiding this study is to understand how sustainability reporting managers (SRMs) prepare sustainability reports and how sustainability assurance providers (SAPs) undertake sustainability assurance. The study draws on Lawrence and Suddaby’s (2006) typology to understand the forms of institutional work SRMs and SAPs undertake as they perform their roles and how these efforts affect the institutionalisation of sustainability reporting and sustainability assurance. Given the interpretive nature of this research the tenants of hermeneutic theory are used to provide the research methodology and research method to guide the investigation. Data comprises of semi-structured interviews with SRMs and SAPs based in Australia and New Zealand. From the overarching research objective, three research questions are addressed. 
The first research question explores the supply-side of the sustainability assurance market. The institutional efforts of accounting sustainability assurance (ASAPs) are directed at institutionalising sustainability assurance as similar to or the same as a traditional financial statements audit. In comparison, the institutional efforts of non-accounting sustainability assurance providers (NASAPs) are directed towards institutionalising sustainability assurance as a vehicle designed to drive sustainability within reporting organisations. 
The second research question explores the institutional work of SRMs as they attempt to institutionalise sustainability reporting within their organisations. SRMs play the role of sustainability reporting champions and sustainability reporting experts. These efforts occur within the backdrop of the new GRI G4 reporting guidelines. As a result, SRMs are changing the normative foundations underlying sustainability reporting from bigger is better to more focused materiality assessment driven reporting. However, while SRMs have been successful in embedding and routinising sustainability reporting these efforts have had a lesser immediate impact in promoting balanced sustainability reporting practices. 
The third research question focuses on the demand-side of the sustainability assurance market.  Given the voluntary nature of sustainability assurance, SAPs institutional efforts are aimed at achieving the dual objectives of enhancing the credibility of sustainability reports and promoting the sustainability assurance as a value added service. However, due to the voluntary nature of sustainability assurance, the efforts of SAPs have had a relatively greater impact in promoting reliable sustainability reporting and less success in promoting balanced sustainability reporting. Finally, the efforts of SAPs in promoting sustainability assurance as a value added activity has also met with difficulties as this study finds that the engagement suffers from diminishing returns. 
The contributions from this study are both practical and academic. At a practical level, the findings will prove beneficial to inexperienced SRMs. The study recommends that given the voluntary nature of the engagement, there is a need for greater regulation designed to strengthen the position of SAPs. At an academic level, the findings build on the limited body of interpretive research examining the phenomena of sustainability reporting and sustainability assurance. Finally, the findings contribute to the literature on institutional work, building on Lawrence and Suddaby’s (2006) typology of forms of institutional work.

year: 2016

title: Language use in software

authors: Yeo, Alvin

subjects: computer science

abstract: Many of the popular software we use today are in English. Very few software applications are available in minority languages. Besides economic goals, we justify why software should be made available to smaller cultures. Furthermore, there is evidence that people learn and progress faster in software in their mother tongue (Griffiths et at, 1994) (Krock, 1996). We hypothesise that experienced users of English spreadsheet can easily migrate to a spreadsheet in their native tongue i.e. Bahasa Melayu (Malaysia’s national language). Observations made in the study suggest that the native speakers of Bahasa Melayu had difficulties with the Bahasa Melayu interface. The subjects’ main difficulty was their unfamiliarity with computing terminology in Bahasa Melayu. We present possible strategies to increase the use of Bahasa Melayu in IT. These strategies may also be used to promote the use of other minority languages in IT.

text: Language use in software Many of the popular software we use today are in English. Very few software applications are available in minority languages. Besides economic goals, we justify why software should be made available to smaller cultures. Furthermore, there is evidence that people learn and progress faster in software in their mother tongue (Griffiths et at, 1994) (Krock, 1996). We hypothesise that experienced users of English spreadsheet can easily migrate to a spreadsheet in their native tongue i.e. Bahasa Melayu (Malaysia’s national language). Observations made in the study suggest that the native speakers of Bahasa Melayu had difficulties with the Bahasa Melayu interface. The subjects’ main difficulty was their unfamiliarity with computing terminology in Bahasa Melayu. We present possible strategies to increase the use of Bahasa Melayu in IT. These strategies may also be used to promote the use of other minority languages in IT.

year: 1997-07

title: Tangihanga: Through the eyes of young Maori women

authors: Wihongi, Hemaima

subjects: tangihanga

abstract: Tangihanga describes the Māori customary way of approaching death. The aim of this research is to explore the tangihanga experiences of young Māori women. The meanings they create, the learning they experience, and the social relationships they negotiate whilst at tangihanga are of interest. The contribution that tangihanga makes to mediating bereavement, grief and loss will also be investigated. This research seeks to broaden the understanding around the practices, beliefs and meanings that are associated with the processes of Tangihanga as experienced by young Māori women.
This study interviewed young Māori women between the ages of eighteen to twenty four. Face to face interviews were carried out with the use of a semi-structured interview schedule. The interviews provided access to the participant‟s experiences and understanding of tangihanga and the customary practices that are associated with it.
The findings from this study support the notion that the tangihanga is a fundamental event for Māori. The participants found tangi to be a place where their relationships within both their immediate and extended whānau were strengthened. This setting allowed the young women to express their grief in an open and supportive environment surrounded by their whānau. The tangi also provided a place of learning for the young women as they learned about the tikanga and kawa or customary practices in relation to tangihanga. This learning occurred in a number of ways; by observation, through participation and the receiving of instruction from older family members. Thus the tangi provided the opportunity for the transfer of cultural knowledge between generations. These findings suggest that the tangi plays an important role in young women‟s lives as it provides them with access to Māori communities and cultural learning. The challenge for us today is to ensure that these opportunities continue to occur for young Māori women.

text: Tangihanga: Through the eyes of young Maori women Tangihanga describes the Māori customary way of approaching death. The aim of this research is to explore the tangihanga experiences of young Māori women. The meanings they create, the learning they experience, and the social relationships they negotiate whilst at tangihanga are of interest. The contribution that tangihanga makes to mediating bereavement, grief and loss will also be investigated. This research seeks to broaden the understanding around the practices, beliefs and meanings that are associated with the processes of Tangihanga as experienced by young Māori women.
This study interviewed young Māori women between the ages of eighteen to twenty four. Face to face interviews were carried out with the use of a semi-structured interview schedule. The interviews provided access to the participant‟s experiences and understanding of tangihanga and the customary practices that are associated with it.
The findings from this study support the notion that the tangihanga is a fundamental event for Māori. The participants found tangi to be a place where their relationships within both their immediate and extended whānau were strengthened. This setting allowed the young women to express their grief in an open and supportive environment surrounded by their whānau. The tangi also provided a place of learning for the young women as they learned about the tikanga and kawa or customary practices in relation to tangihanga. This learning occurred in a number of ways; by observation, through participation and the receiving of instruction from older family members. Thus the tangi provided the opportunity for the transfer of cultural knowledge between generations. These findings suggest that the tangi plays an important role in young women‟s lives as it provides them with access to Māori communities and cultural learning. The challenge for us today is to ensure that these opportunities continue to occur for young Māori women.

year: 2013