title: Context and change in management accounting and control systems: A case study of Telecom Fiji Limited

authors: Sharma, Umesh Prasad

subjects: management accounting

abstract: This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji.  It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji).  The definition of  MACS  for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships (with the State, Commerce Commission, aid agencies and customers).  The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory.  This theory has often been associated with institutional embeddedness (stability).  The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change.  

Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms.  Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund.  Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised.  The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices.  While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji.

The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes.  The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes.  The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere.  It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence.

text: Context and change in management accounting and control systems: A case study of Telecom Fiji Limited This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji.  It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji).  The definition of  MACS  for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships (with the State, Commerce Commission, aid agencies and customers).  The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory.  This theory has often been associated with institutional embeddedness (stability).  The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change.  

Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms.  Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund.  Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised.  The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices.  While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji.

The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes.  The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes.  The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere.  It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence.

year: 2009

title: Evaluating soil and landscape models to predict liquefaction susceptibility in the Hinuera Formation, Hamilton Basin

authors: McKay, Aleesha

subjects: liquefaction

abstract: Cone Penetration Tests (CPT) derived from the Hamilton section of the Waikato Expressway were analysed within CLiqTM software. The derived Liquefaction Potential Index (LPI) from each CPT was then combined with LIDAR, pedological and geological maps for statistical analysis. A soil model that incorporates the conditions of modern soil development with these derived LPI values was developed as a preliminary assessment tool for liquefaction potential within Hamilton Basin soils. The model shows that liquefaction is more likely to occur on interfluvial areas where there is little topographical relief. Pedological soils with high organic component are also a likely indicator of high liquefaction susceptibility.

text: Evaluating soil and landscape models to predict liquefaction susceptibility in the Hinuera Formation, Hamilton Basin Cone Penetration Tests (CPT) derived from the Hamilton section of the Waikato Expressway were analysed within CLiqTM software. The derived Liquefaction Potential Index (LPI) from each CPT was then combined with LIDAR, pedological and geological maps for statistical analysis. A soil model that incorporates the conditions of modern soil development with these derived LPI values was developed as a preliminary assessment tool for liquefaction potential within Hamilton Basin soils. The model shows that liquefaction is more likely to occur on interfluvial areas where there is little topographical relief. Pedological soils with high organic component are also a likely indicator of high liquefaction susceptibility.

year: 2017

title: Getting Deep:  Experiences of New Zealand Bodyboarders

authors: Nemani, Mihi Joy

subjects: bodyboarding

abstract: Since the mid 1990s, a growing body of literature on lifestyle sports has produced fresh insights into the nuances, esoteric terminology and social dynamics in an array of lifestyle sport cultures. While surf culture has gained considerable attention from both sociologists and historians, the voices of bodyboarders have been minimal.  Reflecting perceptions held by many in mainstream society, the literature on surf culture tended to marginalize bodyboarding participants, deeming the activity fit for children or teenagers.  Therefore, this project addresses the gap in academic literature on surf culture by adopting a socio-cultural, qualitative approach to give voice to bodyboarders, by revealing some of the complexities within bodyboarding culture, and revealing power relations operating between surfers and bodyboarders in the surf. 

As a three-time world amateur champion female bodyboarder of both Maori and Samoan heritage, I was particularly interested to understand experiences of gender and ethnicity in relation to bodyboarding.  Therefore, I conducted semi-structured interviews with eight bodyboarders living in New Zealand.  To analyse data from the interviews, I employed Bourdieu’s theoretical concepts of habitus, field and capital to explore bodyboarding with the intent of presenting fresh perspectives relating to masculinity and femininity, and experiences of Maori, Pacific Island and New Zealand European bodyboarders.  The participants revealed embodied characteristics of the bodyboarder as well as a variety of strategies used to negotiate space in the surf field.  The experiences of female participants resonated with current literature where opportunities to gain respect were limited based on their marginal position in the male-dominated lifestyle sport culture.  While some female participants successfully negotiated space within the surf field, male bodyboarders revealed other difficulties due to the hyper-masculinity of stand-up surfing culture, and the marginal position of bodyboarders.

In specifically examining the experiences of Maori and Pacific Island participants, I argue that a unique form of cultural capital exists in which respect, courtesy and fairness were given more value than demonstrations of physical capital.  Adopting a socio-cultural approach to analyse the operations of power in the surf field, and particularly how gender and ethnicity affect the experiences of New Zealand bodyboarders, this research project brings “new value to identities and experiences that are marginalized and stigmatized by the larger culture” (Denzin, 2002, p. 486).

text: Getting Deep:  Experiences of New Zealand Bodyboarders Since the mid 1990s, a growing body of literature on lifestyle sports has produced fresh insights into the nuances, esoteric terminology and social dynamics in an array of lifestyle sport cultures. While surf culture has gained considerable attention from both sociologists and historians, the voices of bodyboarders have been minimal.  Reflecting perceptions held by many in mainstream society, the literature on surf culture tended to marginalize bodyboarding participants, deeming the activity fit for children or teenagers.  Therefore, this project addresses the gap in academic literature on surf culture by adopting a socio-cultural, qualitative approach to give voice to bodyboarders, by revealing some of the complexities within bodyboarding culture, and revealing power relations operating between surfers and bodyboarders in the surf. 

As a three-time world amateur champion female bodyboarder of both Maori and Samoan heritage, I was particularly interested to understand experiences of gender and ethnicity in relation to bodyboarding.  Therefore, I conducted semi-structured interviews with eight bodyboarders living in New Zealand.  To analyse data from the interviews, I employed Bourdieu’s theoretical concepts of habitus, field and capital to explore bodyboarding with the intent of presenting fresh perspectives relating to masculinity and femininity, and experiences of Maori, Pacific Island and New Zealand European bodyboarders.  The participants revealed embodied characteristics of the bodyboarder as well as a variety of strategies used to negotiate space in the surf field.  The experiences of female participants resonated with current literature where opportunities to gain respect were limited based on their marginal position in the male-dominated lifestyle sport culture.  While some female participants successfully negotiated space within the surf field, male bodyboarders revealed other difficulties due to the hyper-masculinity of stand-up surfing culture, and the marginal position of bodyboarders.

In specifically examining the experiences of Maori and Pacific Island participants, I argue that a unique form of cultural capital exists in which respect, courtesy and fairness were given more value than demonstrations of physical capital.  Adopting a socio-cultural approach to analyse the operations of power in the surf field, and particularly how gender and ethnicity affect the experiences of New Zealand bodyboarders, this research project brings “new value to identities and experiences that are marginalized and stigmatized by the larger culture” (Denzin, 2002, p. 486).

year: 2013