title: “Everything, everywhere, all at once”: the role of accounting and reporting in achieving sustainable development goals

authors: Kaur, Amanpreet

abstract: Purpose: The purpose of this paper is to highlight and compare insights from research conducted in the field of accounting and reporting for Sustainable Development Goals (SDGs) in the public, not-for-profit and hybrid sectors. It is also an introduction to the special issue on “Sustainability Accounting and Reporting for Sustainable Development Goals (SDGs): Progress, Challenges, and Future Research Agenda”. Design/methodology/approach: This paper reviews the findings and reflections in the academic literature on developments in the SDG accounting and reporting practices across public, not-for-profit and hybrid sectors globally. Findings: The findings of the review indicate that SDG accounting and reporting practices of public, not-for-profit and hybrid sectors are still in their infancy. Considerable political and organisational barriers hinder the achievement of SDGs. Nonetheless, aligning local and global goals, engaging stakeholders effectively and implementing robust progress monitoring and review systems can facilitate a meaningful engagement with the SDGs. The special issue articles offer decision-makers valuable insights on the factors enabling the adoption and implementation of SDGs. Originality/value: This paper contributes to the ongoing discussions on the role of accounting and reporting processes within public, not-for-profit and hybrid sectors in advancing the achievement of SDGs.

text: “Everything, everywhere, all at once”: the role of accounting and reporting in achieving sustainable development goals Purpose: The purpose of this paper is to highlight and compare insights from research conducted in the field of accounting and reporting for Sustainable Development Goals (SDGs) in the public, not-for-profit and hybrid sectors. It is also an introduction to the special issue on “Sustainability Accounting and Reporting for Sustainable Development Goals (SDGs): Progress, Challenges, and Future Research Agenda”. Design/methodology/approach: This paper reviews the findings and reflections in the academic literature on developments in the SDG accounting and reporting practices across public, not-for-profit and hybrid sectors globally. Findings: The findings of the review indicate that SDG accounting and reporting practices of public, not-for-profit and hybrid sectors are still in their infancy. Considerable political and organisational barriers hinder the achievement of SDGs. Nonetheless, aligning local and global goals, engaging stakeholders effectively and implementing robust progress monitoring and review systems can facilitate a meaningful engagement with the SDGs. The special issue articles offer decision-makers valuable insights on the factors enabling the adoption and implementation of SDGs. Originality/value: This paper contributes to the ongoing discussions on the role of accounting and reporting processes within public, not-for-profit and hybrid sectors in advancing the achievement of SDGs.

year: 2025

title: Writing Lawa: Stimulating indigenous ownership of vernacular literacy through action research

authors: Holt, Mark Timothy Lloyd

subjects: orthography

abstract: The Eastern Lawa people of Northern Thailand have not had a practical or standardised method of writing their own language. This research began in response to an informal request that help be given to the teachers at Bo Luang school to write Lawa language using Thai script. 

The exploratory and informal nature of the project led me to use action research’s cyclical concept of action, followed by feedback, followed by planning for further action. This allowed for adjustments to both research goals and methods in response to the Eastern Lawa community. I was also able to document practical language development issues in the context of an ancient but rapidly changing indigenous Mon-Khmer community in Northern Thailand. 

I began with the traditional linguistic assumption that building a foundation for vernacular literacy would consist of three consecutive phases. A draft orthography would be prepared with the community. Community acceptance of this would allow a working orthography to be used by the teachers of Bo Luang school. The third phase would then be official regional or national recognition of a formal orthography. I also believed that community ownership was the key to all three phases.

In reality I encountered a constant tension between trying to force the pathway of language development that I had envisaged and coming to terms with the linguistic and social situation which I discovered within the Bo Luang Lawa community. My plans for action research came to be grounded in a critical, reflexive ethnography. Community ownership became the major goal and the raison d’etre for my research instead of just an outcome of good language development practice.

My initial emphasis on linguistic development has transformed into a desire to base both research goals and orthographic objectives on the history, identity and aspirations of the indigenous people. It is my intention that this thesis will be part of the growing body of work that recognises the limitations of Western empirical research models and the necessity for and practicality of alternative approaches.

If you don’t know the words, ask your mother; if you don’t know the path, ask your father. (Traditional Lawa saying)

text: Writing Lawa: Stimulating indigenous ownership of vernacular literacy through action research The Eastern Lawa people of Northern Thailand have not had a practical or standardised method of writing their own language. This research began in response to an informal request that help be given to the teachers at Bo Luang school to write Lawa language using Thai script. 

The exploratory and informal nature of the project led me to use action research’s cyclical concept of action, followed by feedback, followed by planning for further action. This allowed for adjustments to both research goals and methods in response to the Eastern Lawa community. I was also able to document practical language development issues in the context of an ancient but rapidly changing indigenous Mon-Khmer community in Northern Thailand. 

I began with the traditional linguistic assumption that building a foundation for vernacular literacy would consist of three consecutive phases. A draft orthography would be prepared with the community. Community acceptance of this would allow a working orthography to be used by the teachers of Bo Luang school. The third phase would then be official regional or national recognition of a formal orthography. I also believed that community ownership was the key to all three phases.

In reality I encountered a constant tension between trying to force the pathway of language development that I had envisaged and coming to terms with the linguistic and social situation which I discovered within the Bo Luang Lawa community. My plans for action research came to be grounded in a critical, reflexive ethnography. Community ownership became the major goal and the raison d’etre for my research instead of just an outcome of good language development practice.

My initial emphasis on linguistic development has transformed into a desire to base both research goals and orthographic objectives on the history, identity and aspirations of the indigenous people. It is my intention that this thesis will be part of the growing body of work that recognises the limitations of Western empirical research models and the necessity for and practicality of alternative approaches.

If you don’t know the words, ask your mother; if you don’t know the path, ask your father. (Traditional Lawa saying)

year: 2014

title: Māori men's positive and interconnected sense of self, being and place

authors: Rua, Mohi

subjects: Maori men, interconnected self, pluralistic identities, relational health

abstract: Māori  men are on the wrong side of the ledger when it comes to illness and crime rates. Correspondingly, there is a significant amount of research into issues such as abuse and premature death involving Māori men, who are also often characterised in public discourse as inarticulate, deviant and incapable of maintaining positive relationships. There is very little research on positive practices among Māori men who are caring and expressive, and who do not harm their partners, families, and communities. This thesis explores how Māori men negotiate a positive sense of self, relationships and a place in our society, which is awash with negative characterisations of Māori men. I document how Māori men's identities are pluralistic and on-going projects. These identities are negotiated within the settler society through interactions with other people and media characterisations. These identities are also negotiated within the Māori world through interactions with whānau (immediate and extended family) and participation in cultural rituals, including tangihanga (traditional Māori death ritual/funeral process). This research involves two separate, yet interrelated studies, and is guided by kaupapa Māori research, Māori cultural concepts, Māori relational understandings of being and health, and relevant social science theory and research. Study one explores Māori men’s relationships with other men, their families and media depictions of men in the settler society. The participants from study one are working class men who were also part-time members of a Territorial Army unit within which Māori and Pākehā  men come together through mutual interests and negotiate meaningful relationships, and various cultural similarities and differences. Study one drew upon an ethnographic orientation that included direct observations, narrative interviews, media diaries and photo elicitation projects to understand the everyday lived realities of participants’ in settler society. Study two explores the constructive engagement of working class ex-Army Māori men back in their communities of origin in order to investigate key aspects of their identities and relationships as men within the Māori world. An ethnographic approach was also used in study two and involved direct observations, participation in shared practices and narrative interviews. Overall, findings from these studies demonstrate how Māori men construct a positive sense of self that extends beyond the deficit-orientated characterisations offered by academic research and mainstream media depictions. In constructing understandings of themselves and their place in the world, my participants emphasise their meaningful relationships with partners, children, colleagues, friends and communities. These men invoke a positive sense of self through accounts of belonging, reciprocity, dialogue, intimacy, and care for themselves, their whānau, and traditions. Participants’ positive Māori self-constructions are fundamentally interconnected with other people, cultural traditions, physical and symbolic places, and shared practices. My research sheds light on Māori men’s ways of belonging and being that span, but manifest in unique ways within, the settler society and the Māori world. This research also contributes to scholarship on men that takes a strengths-based approach by considering the valuable everyday functions men serve within their families and communities.

text: Māori men's positive and interconnected sense of self, being and place Māori  men are on the wrong side of the ledger when it comes to illness and crime rates. Correspondingly, there is a significant amount of research into issues such as abuse and premature death involving Māori men, who are also often characterised in public discourse as inarticulate, deviant and incapable of maintaining positive relationships. There is very little research on positive practices among Māori men who are caring and expressive, and who do not harm their partners, families, and communities. This thesis explores how Māori men negotiate a positive sense of self, relationships and a place in our society, which is awash with negative characterisations of Māori men. I document how Māori men's identities are pluralistic and on-going projects. These identities are negotiated within the settler society through interactions with other people and media characterisations. These identities are also negotiated within the Māori world through interactions with whānau (immediate and extended family) and participation in cultural rituals, including tangihanga (traditional Māori death ritual/funeral process). This research involves two separate, yet interrelated studies, and is guided by kaupapa Māori research, Māori cultural concepts, Māori relational understandings of being and health, and relevant social science theory and research. Study one explores Māori men’s relationships with other men, their families and media depictions of men in the settler society. The participants from study one are working class men who were also part-time members of a Territorial Army unit within which Māori and Pākehā  men come together through mutual interests and negotiate meaningful relationships, and various cultural similarities and differences. Study one drew upon an ethnographic orientation that included direct observations, narrative interviews, media diaries and photo elicitation projects to understand the everyday lived realities of participants’ in settler society. Study two explores the constructive engagement of working class ex-Army Māori men back in their communities of origin in order to investigate key aspects of their identities and relationships as men within the Māori world. An ethnographic approach was also used in study two and involved direct observations, participation in shared practices and narrative interviews. Overall, findings from these studies demonstrate how Māori men construct a positive sense of self that extends beyond the deficit-orientated characterisations offered by academic research and mainstream media depictions. In constructing understandings of themselves and their place in the world, my participants emphasise their meaningful relationships with partners, children, colleagues, friends and communities. These men invoke a positive sense of self through accounts of belonging, reciprocity, dialogue, intimacy, and care for themselves, their whānau, and traditions. Participants’ positive Māori self-constructions are fundamentally interconnected with other people, cultural traditions, physical and symbolic places, and shared practices. My research sheds light on Māori men’s ways of belonging and being that span, but manifest in unique ways within, the settler society and the Māori world. This research also contributes to scholarship on men that takes a strengths-based approach by considering the valuable everyday functions men serve within their families and communities.

year: 2015