title: Incorporating financial literacy into the secondary school accounting curriculum: a New Zealand perspective

authors: Samkin, Grant

subjects: accounting

abstract: This paper examines whether selected stakeholder groups believe accounting should continue to be taught as an elective subject in its current form at New Zealand secondary schools or whether incorporating a financial literacy component would increase the subject’s relevance to students. A mixed method approach combining qualitative and quantitative research methods was used. An electronically administered survey was used to obtain the responses of secondary school accounting teachers, while additional insight in the form of semi-structured interviews was obtained from other stakeholders.
Although respondents generally agreed that students benefited from accounting as an elective subject at secondary school, all agreed that the development of financial literacy skills was important. Difficulties in introducing a new core subject into an already overcrowded curriculum were acknowledged. However, this difficulty could be overcome by making modifications to the subject “Accounting”. As the most widespread, existing “finance” related subject, Accounting would be the most appropriate vehicle through which to teach financial literacy.

text: Incorporating financial literacy into the secondary school accounting curriculum: a New Zealand perspective This paper examines whether selected stakeholder groups believe accounting should continue to be taught as an elective subject in its current form at New Zealand secondary schools or whether incorporating a financial literacy component would increase the subject’s relevance to students. A mixed method approach combining qualitative and quantitative research methods was used. An electronically administered survey was used to obtain the responses of secondary school accounting teachers, while additional insight in the form of semi-structured interviews was obtained from other stakeholders.
Although respondents generally agreed that students benefited from accounting as an elective subject at secondary school, all agreed that the development of financial literacy skills was important. Difficulties in introducing a new core subject into an already overcrowded curriculum were acknowledged. However, this difficulty could be overcome by making modifications to the subject “Accounting”. As the most widespread, existing “finance” related subject, Accounting would be the most appropriate vehicle through which to teach financial literacy.

year: 2012

title: Valuing biodiversity: Decision support for biosecurity response

authors: Bell, Brian Albert

subjects: Biosecurity

abstract: This thesis develops a Decision Support System (DSS) to improve biosecurity response decisions affecting indigenous biodiversity. The key elements of the DSS are a synthesis of three components of non-market valuation: choice modelling, a systematic database of values and benefit transfer, with risk simulation to account for uncertainty. The innovative framework is demonstrated in a manual developed for Biosecurity New Zealand analysts for use during the early days of an incursion when time is severely constrained and uncertainty abounds. Theoretical approaches to decision making for environmental resource allocation decisions are reviewed with particular reference to decision support tools including non-market valuation, stated preference techniques, database development and benefit transfer. More complex and time consuming tools such as deliberative support and mediated modelling are also discussed. A framework is developed to quantify biodiversity values for use in Cost Benefit Analysis (CBA). The framework incorporates advanced choice modelling techniques demonstrated through four case studies, a systematic database of biodiversity values and transfer of these values using univariate benefit transfer with theoretical adjustment. The uncertainty in the values captured in the panel version of the Random Parameters Logit (RPL) model is integrated into CBA using risk simulation which utilises the means, standard deviations and correlation coefficients of risky variables to quantify the probability of achieving a positive Net Present Value of different response options. The DSS developed in this thesis has wider application in routine management of pests and diseases and in other resource allocation decisions by public agencies which impact on indigenous biodiversity.

text: Valuing biodiversity: Decision support for biosecurity response This thesis develops a Decision Support System (DSS) to improve biosecurity response decisions affecting indigenous biodiversity. The key elements of the DSS are a synthesis of three components of non-market valuation: choice modelling, a systematic database of values and benefit transfer, with risk simulation to account for uncertainty. The innovative framework is demonstrated in a manual developed for Biosecurity New Zealand analysts for use during the early days of an incursion when time is severely constrained and uncertainty abounds. Theoretical approaches to decision making for environmental resource allocation decisions are reviewed with particular reference to decision support tools including non-market valuation, stated preference techniques, database development and benefit transfer. More complex and time consuming tools such as deliberative support and mediated modelling are also discussed. A framework is developed to quantify biodiversity values for use in Cost Benefit Analysis (CBA). The framework incorporates advanced choice modelling techniques demonstrated through four case studies, a systematic database of biodiversity values and transfer of these values using univariate benefit transfer with theoretical adjustment. The uncertainty in the values captured in the panel version of the Random Parameters Logit (RPL) model is integrated into CBA using risk simulation which utilises the means, standard deviations and correlation coefficients of risky variables to quantify the probability of achieving a positive Net Present Value of different response options. The DSS developed in this thesis has wider application in routine management of pests and diseases and in other resource allocation decisions by public agencies which impact on indigenous biodiversity.

year: 2011

title: Decolonizing Lamanite Studies – A Critical and Decolonial Indigenist Perspective

authors: Simon, Hemopereki

abstract: The emergence of Lamanite Studies exemplifies the need for decolonial and Indigenous-centered reevaluations of Mormon–Indigenous relations. This article advocates for the reclamation of Indigenous identity independent of the constraints imposed by Mormon doctrine. The incorporation of Indigenous genealogies into Mormon theology results in epistemic violence, disconnecting Indigenous peoples from their ancestral identities and substituting the latter with the settler/invader colonial construct of “Lamanite”. This paper advocates for the decolonization of Indigenous identities within Mormonism, emphasizing the need for a radical intervention that prioritizes Indigenous sovereignty and self-definition over the maintenance of colonial categories. I present approaches and scholarship in Lamanite Studies that align with Indigenous land and spiritual repatriation, promoting the restoration of Indigenous epistemologies to Indigenous communities. Theoretical colonialism must be supplemented by grassroots initiatives that empower Indigenous communities to reclaim their spiritual and cultural identities.

text: Decolonizing Lamanite Studies – A Critical and Decolonial Indigenist Perspective The emergence of Lamanite Studies exemplifies the need for decolonial and Indigenous-centered reevaluations of Mormon–Indigenous relations. This article advocates for the reclamation of Indigenous identity independent of the constraints imposed by Mormon doctrine. The incorporation of Indigenous genealogies into Mormon theology results in epistemic violence, disconnecting Indigenous peoples from their ancestral identities and substituting the latter with the settler/invader colonial construct of “Lamanite”. This paper advocates for the decolonization of Indigenous identities within Mormonism, emphasizing the need for a radical intervention that prioritizes Indigenous sovereignty and self-definition over the maintenance of colonial categories. I present approaches and scholarship in Lamanite Studies that align with Indigenous land and spiritual repatriation, promoting the restoration of Indigenous epistemologies to Indigenous communities. Theoretical colonialism must be supplemented by grassroots initiatives that empower Indigenous communities to reclaim their spiritual and cultural identities.

year: 2025