title: Rejoinder

authors: Kelly, Martin

abstract: Our paper (Kelly et al., 1999) set out to have points recognized as ‘needing to be addressed’ on the agendas of institutions currently providing accounting education. We believe that many institutions are continuing to fail to respond to recognized problems. We are grateful to the Commentators for recognizing our purpose. They note that our paper:
1. raises some important issues which need to be urgently addressed (Commentator 1);
2. illuminates why it is dif  cult to implement change even when there is a consensus to do so (Commentator 2);
3. provides a very important theme which has been neglected by many accounting educators (Commentator 3).

text: Rejoinder Our paper (Kelly et al., 1999) set out to have points recognized as ‘needing to be addressed’ on the agendas of institutions currently providing accounting education. We believe that many institutions are continuing to fail to respond to recognized problems. We are grateful to the Commentators for recognizing our purpose. They note that our paper:
1. raises some important issues which need to be urgently addressed (Commentator 1);
2. illuminates why it is dif  cult to implement change even when there is a consensus to do so (Commentator 2);
3. provides a very important theme which has been neglected by many accounting educators (Commentator 3).

year: 2000

title: "Ko au te whenua, ko te whenua ko au:" A Māori housing development process

authors: Fletcher, Marcus Anzac Kewene

subjects: Māori

abstract: Tangata whenua (People of the land/Indigenous people of Aotearoa) are being recognised as emerging property and land developers in Aotearoa New Zealand (hereafter, Aotearoa). Literature and practice demonstrates how Māori are developing housing in different ways than traditional developers, supporting the wellbeing of whānau (families), hapū (sub-tribes) and iwi (tribes), while contributing to addressing the national housing crisis. The distinctiveness of these approaches are important to understand if we want to deepen our knowledge of urban development and the modelling of housing markets in Aotearoa. This thesis aims to reveal, codify and examine Māori decision-making processes relating to how and why we develop housing in Aotearoa and the values and principles that inform these approaches. Utilising Kaupapa Māori Theory and taking an insider/whānaunga (relatives) approach to the research, four whakawhiti kōrero sessions with Waikato whānau and kaimahi (workers) were undertaken to better understand how and why Māori develop housing and the processes and rationalities at play. The thesis has three contributions for academia, environmental planning and the housing sector in Aotearoa: insights into the values and rationalities that influence Māori urban development; the introduction of a Māori housing development framework; and insights into how the framework may be utilised to contribute towards more accurate and sophisticated agent-based modelling (ABM) or urban growth modelling.  

The findings and discussion identified six prominent values that Māori utilise to develop housing: kaitiakitanga, manaakitanga, orangatanga, whānaungatanga, ūkaipōtanga and rangatiratanga. Being rooted in Māori knowledge and epistemology essentially demands differing rationalities for when Māori undertake housing development, which are placed within an overarching framework. The framework represents a new tool to disrupt the current understanding of ‘developers’ as a single entity with a defined pathway that influences all development behaviour. Moreover, it demonstrates how whānau, hapū and iwi draw on the established learning and guidance of our tūpuna (ancestors) and the strides taken to reclaim tino rangatiratanga (self-determination). The thesis argues that academics, environmental practitioners and the housing sector should re-examine their understanding of developers in Aotearoa to become more pluralistic, which may present new challenges and opportunities for ABM and urban growth modelling. This framework argues some aspects may have potential to be incorporated into these technical analyses, while other aspects should be considered in the context of Māori and Indigenous Data Sovereignty to protect the contributions and mana of the participants within this thesis, or resist the ability to be captured altogether.

text: "Ko au te whenua, ko te whenua ko au:" A Māori housing development process Tangata whenua (People of the land/Indigenous people of Aotearoa) are being recognised as emerging property and land developers in Aotearoa New Zealand (hereafter, Aotearoa). Literature and practice demonstrates how Māori are developing housing in different ways than traditional developers, supporting the wellbeing of whānau (families), hapū (sub-tribes) and iwi (tribes), while contributing to addressing the national housing crisis. The distinctiveness of these approaches are important to understand if we want to deepen our knowledge of urban development and the modelling of housing markets in Aotearoa. This thesis aims to reveal, codify and examine Māori decision-making processes relating to how and why we develop housing in Aotearoa and the values and principles that inform these approaches. Utilising Kaupapa Māori Theory and taking an insider/whānaunga (relatives) approach to the research, four whakawhiti kōrero sessions with Waikato whānau and kaimahi (workers) were undertaken to better understand how and why Māori develop housing and the processes and rationalities at play. The thesis has three contributions for academia, environmental planning and the housing sector in Aotearoa: insights into the values and rationalities that influence Māori urban development; the introduction of a Māori housing development framework; and insights into how the framework may be utilised to contribute towards more accurate and sophisticated agent-based modelling (ABM) or urban growth modelling.  

The findings and discussion identified six prominent values that Māori utilise to develop housing: kaitiakitanga, manaakitanga, orangatanga, whānaungatanga, ūkaipōtanga and rangatiratanga. Being rooted in Māori knowledge and epistemology essentially demands differing rationalities for when Māori undertake housing development, which are placed within an overarching framework. The framework represents a new tool to disrupt the current understanding of ‘developers’ as a single entity with a defined pathway that influences all development behaviour. Moreover, it demonstrates how whānau, hapū and iwi draw on the established learning and guidance of our tūpuna (ancestors) and the strides taken to reclaim tino rangatiratanga (self-determination). The thesis argues that academics, environmental practitioners and the housing sector should re-examine their understanding of developers in Aotearoa to become more pluralistic, which may present new challenges and opportunities for ABM and urban growth modelling. This framework argues some aspects may have potential to be incorporated into these technical analyses, while other aspects should be considered in the context of Māori and Indigenous Data Sovereignty to protect the contributions and mana of the participants within this thesis, or resist the ability to be captured altogether.

year: 2025

title: Scholarly discourse on the visuality of ethics in Gaming: An opening conversation

authors: Redder, Ben Dorrington

subjects: gaming ethics

abstract: This article offers perspectives into some of the key intersections between ethics in representation and game design by showcasing an extended ten-minute version of the presenters’ original video about the provocation of visual ethics in gaming, first shown at the summit ‘Re/Sponse-able Visual Ethics.’ This version particularly divulges further detail into the ludic and congruent real-world dynamics that come into play in coding and facilitating both the game’s system of rules and mechanics as well as the player’s immersion in its game world. Topics principally addressed included the relationship and function of violence in procedural-based game activity, and game developer intentions or responses to their chosen subjects and themes embedded into their game. While the video and its topics primarily aligned to the presenters’ respective disciplines, it is still a valuable platform to instigate new or expand existing avenues of research into the relationship of ethics and gaming.

text: Scholarly discourse on the visuality of ethics in Gaming: An opening conversation This article offers perspectives into some of the key intersections between ethics in representation and game design by showcasing an extended ten-minute version of the presenters’ original video about the provocation of visual ethics in gaming, first shown at the summit ‘Re/Sponse-able Visual Ethics.’ This version particularly divulges further detail into the ludic and congruent real-world dynamics that come into play in coding and facilitating both the game’s system of rules and mechanics as well as the player’s immersion in its game world. Topics principally addressed included the relationship and function of violence in procedural-based game activity, and game developer intentions or responses to their chosen subjects and themes embedded into their game. While the video and its topics primarily aligned to the presenters’ respective disciplines, it is still a valuable platform to instigate new or expand existing avenues of research into the relationship of ethics and gaming.

year: 2023