title: Does accounting construct the identity of firms as purely self-interested or as socially responsible?

authors: Lawrence, Stewart R.

subjects: corporate governance

abstract: Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that engage in socially responsible activities, yet their accounting systems still assume autopoietic behavior. Accounting should resonate with social expectations, but at present it does not.

Design/methodology/approach – Literature concerning theories of biological autopoiesis and social equivalents are reviewed. They are related to accounting practices, and to concepts of open and closed systems. The theories are related to survey results of socially responsible activities practiced by firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the empirical content of the paper.

Findings – There is evidence that firms behave socially and environmentally responsibly. Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to construct the identity of the accountable entity so that it pursues more than its own self-interest, and resonate with societal expectations.

Research limitations/implications – The paper is unconventional. It challenges extant practice. Its theoretical content may not appeal to many traditional accountants.

Originality/value – The theory and empirics are original. The theory of autopoiesis is illustrated through survey evidence of business practices.

text: Does accounting construct the identity of firms as purely self-interested or as socially responsible? Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that engage in socially responsible activities, yet their accounting systems still assume autopoietic behavior. Accounting should resonate with social expectations, but at present it does not.

Design/methodology/approach – Literature concerning theories of biological autopoiesis and social equivalents are reviewed. They are related to accounting practices, and to concepts of open and closed systems. The theories are related to survey results of socially responsible activities practiced by firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the empirical content of the paper.

Findings – There is evidence that firms behave socially and environmentally responsibly. Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to construct the identity of the accountable entity so that it pursues more than its own self-interest, and resonate with societal expectations.

Research limitations/implications – The paper is unconventional. It challenges extant practice. Its theoretical content may not appeal to many traditional accountants.

Originality/value – The theory and empirics are original. The theory of autopoiesis is illustrated through survey evidence of business practices.

year: 2013

title: Acoustic and radio-transmitter retention in common carp (Cyprinus carpio) in New Zealand

authors: Daniel, Adam Joshua

subjects: surgical implant

abstract: Common carp (Cyprinus carpio) are notoriously difficult to monitor in water temperatures above 20◦C using telemetry owing to transmitter expulsion. To reduce transmitter loss, radio transmitters were anchored to the pelvic girdle and a polymer coating was applied to acoustic transmitters to reduce tissue irritation in two tank trials. Ten dummy transmitters were surgically implanted in each of four groups of adult koi carp, a highly coloured strain of C. carpio. Water temperatures ranged between 7 and 24◦C. After 365 days, the control and test groups of each trial had similar expulsion rates (P≥0.30; two-tailed Fisher’s exact probability test). Expulsion rates for uncoated acoustic transmitters were 60% (n=6), coated acoustic transmitters 50% (n=5), unanchored radio transmitters 60% (n=6) and anchored radio transmitters 90% (n=9). Expulsions occurred 15–362 days after implantation as a result of ulcers at or near the surgical wound. Bacterial infection of the wound appears to be the primary mechanism for transmitter expulsion.

text: Acoustic and radio-transmitter retention in common carp (Cyprinus carpio) in New Zealand Common carp (Cyprinus carpio) are notoriously difficult to monitor in water temperatures above 20◦C using telemetry owing to transmitter expulsion. To reduce transmitter loss, radio transmitters were anchored to the pelvic girdle and a polymer coating was applied to acoustic transmitters to reduce tissue irritation in two tank trials. Ten dummy transmitters were surgically implanted in each of four groups of adult koi carp, a highly coloured strain of C. carpio. Water temperatures ranged between 7 and 24◦C. After 365 days, the control and test groups of each trial had similar expulsion rates (P≥0.30; two-tailed Fisher’s exact probability test). Expulsion rates for uncoated acoustic transmitters were 60% (n=6), coated acoustic transmitters 50% (n=5), unanchored radio transmitters 60% (n=6) and anchored radio transmitters 90% (n=9). Expulsions occurred 15–362 days after implantation as a result of ulcers at or near the surgical wound. Bacterial infection of the wound appears to be the primary mechanism for transmitter expulsion.

year: 2009

title: Exploring female art-making through reflective practice: A multi-dimensional cultural, spiritual and embodied experience

authors: Bright, Deborah Ann

subjects: female

abstract: This thesis explores some of the many elements and influences of lived experience that are present in acts of art-making. Reflective practice in art-making adds the intentional and purposive act of reflective learning to the experience of art-making. In an academic context the challenge arises for a researcher to adequately represent the breadth and richness of the lived experiences of reflective practice in artmaking. This breadth and richness may embrace elements of art production and influences including gender, culture, spirituality, creativity, creative processes, embodied knowing, the place of conversations and learning as a result of facilitated reflective practice. Adequate representation is particularly vital because art-makers may communicate best through non-verbal means, including embodied knowing and their artmaking, rather than through words. Flexibility of approach and representation is even more important when the art-maker participants engage in various art-making areas and identify themselves as part of indigenous, dominant and/or non-dominant cultures within Aotearoa New Zealand. In this thesis, by applying a feminist participatory approach, informed by kaupapa Maori, I affirmed that the lived experiences of reflective practice in art-making can be adequately represented in a thesis. By such means, I sought to empower the participants, including myself, by providing a process through which they might increase confidence in their own art-making practices and professional artistry. This approach was necessary because no single or even double blending of worldviews can embrace such a range of variables. However, an interweaving of feminist and participatory, informed by indigenous peoples’ worldviews, provides the scope for such a study in terms of fundamental beliefs, ways of knowing, values, issues of power, methodologies and methods. The ways of knowing include collaborative, constructed, cultural, embodied, experiential, indigenous, presentational, propositional, spiritual and subjective and writing as a way of knowing; such a range was vital to this thesis. As artmaker co-participant, I was able to engage in conversation with the other art-makers as facilitator of their reflective practice in art-making and to represent their lived experiences of reflective practice in art-making through verbal and non-verbal means and art-making, in ways that were comfortable culturally to all participants. ii I represent and discuss my findings through formal academic writing, personal narrative and a DVD. The DVD includes a video montage and an image narrative that contribute to the discussion on embodied knowing (Chapter 7), a video of my own dance work, which contributes to the discussion on creativity and visual images (Chapter 6), and a copy of a poster referred to at various times in the findings and discussion chapters. Finally, I conclude that a feminist participatory approach, informed by indigenous peoples’ worldviews and including facilitated reflective practice, may have application to other fields of research and practice including other areas of the arts, teaching, sport and leisure and in the wider field of social sciences.

text: Exploring female art-making through reflective practice: A multi-dimensional cultural, spiritual and embodied experience This thesis explores some of the many elements and influences of lived experience that are present in acts of art-making. Reflective practice in art-making adds the intentional and purposive act of reflective learning to the experience of art-making. In an academic context the challenge arises for a researcher to adequately represent the breadth and richness of the lived experiences of reflective practice in artmaking. This breadth and richness may embrace elements of art production and influences including gender, culture, spirituality, creativity, creative processes, embodied knowing, the place of conversations and learning as a result of facilitated reflective practice. Adequate representation is particularly vital because art-makers may communicate best through non-verbal means, including embodied knowing and their artmaking, rather than through words. Flexibility of approach and representation is even more important when the art-maker participants engage in various art-making areas and identify themselves as part of indigenous, dominant and/or non-dominant cultures within Aotearoa New Zealand. In this thesis, by applying a feminist participatory approach, informed by kaupapa Maori, I affirmed that the lived experiences of reflective practice in art-making can be adequately represented in a thesis. By such means, I sought to empower the participants, including myself, by providing a process through which they might increase confidence in their own art-making practices and professional artistry. This approach was necessary because no single or even double blending of worldviews can embrace such a range of variables. However, an interweaving of feminist and participatory, informed by indigenous peoples’ worldviews, provides the scope for such a study in terms of fundamental beliefs, ways of knowing, values, issues of power, methodologies and methods. The ways of knowing include collaborative, constructed, cultural, embodied, experiential, indigenous, presentational, propositional, spiritual and subjective and writing as a way of knowing; such a range was vital to this thesis. As artmaker co-participant, I was able to engage in conversation with the other art-makers as facilitator of their reflective practice in art-making and to represent their lived experiences of reflective practice in art-making through verbal and non-verbal means and art-making, in ways that were comfortable culturally to all participants. ii I represent and discuss my findings through formal academic writing, personal narrative and a DVD. The DVD includes a video montage and an image narrative that contribute to the discussion on embodied knowing (Chapter 7), a video of my own dance work, which contributes to the discussion on creativity and visual images (Chapter 6), and a copy of a poster referred to at various times in the findings and discussion chapters. Finally, I conclude that a feminist participatory approach, informed by indigenous peoples’ worldviews and including facilitated reflective practice, may have application to other fields of research and practice including other areas of the arts, teaching, sport and leisure and in the wider field of social sciences.

year: 2010