title: Climate change accounting: the challenge of uncertainty in Pacific Islands

authors: Sharma, Umesh Prasad

subjects: critical accounting

abstract: The paper aims to set out several key issues in relation to climate change research based on accounting and accountability. The literature on climate change accounting and the archival data on climate change from the Pacific Islands are reviewed. Some interviews with people located on the coastal areas of the Pacific Islands are conducted. Despite growing corporate activity on climate change, no meaningful progress is being made on GHG emissions reduction. However, the Paris agreement recognised the specific needs and special circumstances of developing countries and acknowledged that climate change is a common concern of human kind. The research is limited to Pacific Islands. There has been relatively little work done in climate change accounting in the Pacific Islands.

text: Climate change accounting: the challenge of uncertainty in Pacific Islands The paper aims to set out several key issues in relation to climate change research based on accounting and accountability. The literature on climate change accounting and the archival data on climate change from the Pacific Islands are reviewed. Some interviews with people located on the coastal areas of the Pacific Islands are conducted. Despite growing corporate activity on climate change, no meaningful progress is being made on GHG emissions reduction. However, the Paris agreement recognised the specific needs and special circumstances of developing countries and acknowledged that climate change is a common concern of human kind. The research is limited to Pacific Islands. There has been relatively little work done in climate change accounting in the Pacific Islands.

year: 2017

title: Examining work-family practice use and employee attitudes in a New Zealand local government organisation

authors: Haar, Jarrod M.

abstract: Work-family practices have proliferated in response to major changes in the workplace, including the increased participation rates of women and mothers, the rise in dual-career families and single parent families, and growth in the elderly population. These changes are seen as providing employees help in balancing work and family commitments. Work-family policies are purported to offer benefits to both employers and employees, for example reduced turnover, increased organisational commitment and greater job satisfaction.

The major focus of the present study was employee use of multiple work-family policies, as the majority of the work-family literature focuses upon single practices. The present study sought to examine the relationship between work-family practice use and work-family conflict, to determine whether work-family practices link with conflict. Also, in response to a failure of the literature in explaining the link between work-family policy use and employee attitudes, the present study used social exchange theory and the norm of reciprocity to better explain the relationship. The present study also use a set of organisational justice theories to examine perceptions of the fairness of work-family policies, and the link these perceptions may have with general employee attitudes. Also, for exploring work-family backlash, where the distribution of rewards suggests work-family non-users may hold negative attitudes compared to users.

A single local government organisation, with 203 employees, was the focus of this study. Surveys were distributed at two distinct time periods to reduce common method variance. A total of 100 paired survey responses were received. Findings supported a positive relationship between work-family practices and conflict between work and home, in both directions. Additionally, work → family conflict was associated with decreased job satisfaction and increased work strain. Findings also indicated that work-family practice use predicted work-family specific attitudes but not attitudes towards the job and organisation. Work-family practice use and perceived benefits of work-family programmes predicted fairness perceptions, however, fairness perceptions failed to predict attitudes towards the organisation and job. Lastly, there was no evidence of a work-family backlash, with users and non-users holding similar attitudes towards the work-family programmes, organisation and job.

Implications include the need for examining the causal nature of the work-family practice and conflict relationship, caution regarding the assumption that work-family policies are automatically beneficial, and encouragement for organisations to proactively test their work-family programmes. Lastly, the lack of a work-family backlash suggests media sensationalism, and, therefore, as non-users are not likely to hold negative attitudes towards the organisation, work-family backlash should not be seen as discouraging organisational adoption of work-family programmes.

Contributions of this research include the examination of multiple work-family practices, which is rare, and the elucidation of the work-family conflict – work-family practice use relationship, which is poorly understood. Theorising the influence that work-family practices have upon employee attitudes is another contribution. While the findings indicated no significant link between general attitudes and practice use, this might highlight a methodological limitation in examining practice use, rather than practice value or frequency of use. Lastly, this thesis indicates that work-family practices do link in multiple ways with employee attitudes under multiple theoretical approaches.

text: Examining work-family practice use and employee attitudes in a New Zealand local government organisation Work-family practices have proliferated in response to major changes in the workplace, including the increased participation rates of women and mothers, the rise in dual-career families and single parent families, and growth in the elderly population. These changes are seen as providing employees help in balancing work and family commitments. Work-family policies are purported to offer benefits to both employers and employees, for example reduced turnover, increased organisational commitment and greater job satisfaction.

The major focus of the present study was employee use of multiple work-family policies, as the majority of the work-family literature focuses upon single practices. The present study sought to examine the relationship between work-family practice use and work-family conflict, to determine whether work-family practices link with conflict. Also, in response to a failure of the literature in explaining the link between work-family policy use and employee attitudes, the present study used social exchange theory and the norm of reciprocity to better explain the relationship. The present study also use a set of organisational justice theories to examine perceptions of the fairness of work-family policies, and the link these perceptions may have with general employee attitudes. Also, for exploring work-family backlash, where the distribution of rewards suggests work-family non-users may hold negative attitudes compared to users.

A single local government organisation, with 203 employees, was the focus of this study. Surveys were distributed at two distinct time periods to reduce common method variance. A total of 100 paired survey responses were received. Findings supported a positive relationship between work-family practices and conflict between work and home, in both directions. Additionally, work → family conflict was associated with decreased job satisfaction and increased work strain. Findings also indicated that work-family practice use predicted work-family specific attitudes but not attitudes towards the job and organisation. Work-family practice use and perceived benefits of work-family programmes predicted fairness perceptions, however, fairness perceptions failed to predict attitudes towards the organisation and job. Lastly, there was no evidence of a work-family backlash, with users and non-users holding similar attitudes towards the work-family programmes, organisation and job.

Implications include the need for examining the causal nature of the work-family practice and conflict relationship, caution regarding the assumption that work-family policies are automatically beneficial, and encouragement for organisations to proactively test their work-family programmes. Lastly, the lack of a work-family backlash suggests media sensationalism, and, therefore, as non-users are not likely to hold negative attitudes towards the organisation, work-family backlash should not be seen as discouraging organisational adoption of work-family programmes.

Contributions of this research include the examination of multiple work-family practices, which is rare, and the elucidation of the work-family conflict – work-family practice use relationship, which is poorly understood. Theorising the influence that work-family practices have upon employee attitudes is another contribution. While the findings indicated no significant link between general attitudes and practice use, this might highlight a methodological limitation in examining practice use, rather than practice value or frequency of use. Lastly, this thesis indicates that work-family practices do link in multiple ways with employee attitudes under multiple theoretical approaches.

year: 2002

title: Te Awa Atua, Te Awa Tapu, Te Awa Wahine: An examination of stories, ceremonies and practices regarding menstruation in the pre-colonial Māori world.

authors: Murphy, Ngahuia Aroha Grace

subjects: mana wahine

abstract: This thesis examines Māori cosmological stories, ceremonies, and traditional practices regarding menstruation in pre-colonial Māori society. I use kaupapa Māori and mana wahine as a theoretical and methodological framework, contextualising these stories within Māori cultural paradigms.This is important because menstruation has been framed within deeply misogynist, colonial ideologies in some ethnographic accounts, distorting menstrual rites and practices beyond recognition. These interpretations have been used to inform colonialist narratives of female inferiority in traditional Māori society, attempting to change Native constructs of womanhood. Such narratives have been perpetuated in contemporary literature, reinforcing powerful discourses of menstrual pollution and female inferiority. This thesis is a challenge to such representations. By examining menstrual stories located in Māori cosmologies, and investigating tribal histories, oral literatures, ceremonies and rites, I argue that menstruation was seen as a medium of whakapapa (genealogy) that connected Māori women to our pantheon of atua (supernatural beings). A study of ancient menstrual rites, recorded in tribal songs and chants, reveal that menstrual blood was used for psychic and spiritual protection. These examples unveil striking Indigenous constructs of womanhood that transform colonialist interpretations and radically challenge notions of female inferiority and menstrual pollution. I maintain in this thesis that presenting menstruation and menstrual blood as putrid is a politically motivated act of colonial violence that specifically targets the source of our continuity as Indigenous People, the whare tangata (house of humanity – womb of women). I pose the question ‘if menstrual blood symbolises whakapapa, what does it mean to present it as ‘unclean’ and how do such representations cut across the politics of tino rangatiratanga (autonomy)?’ Through in-depth semi-structured interviews, kōrero (dialogue), and wānanga (series of conversations) with Māori women, including cultural experts, scholars, artists, and mana wahine exponents, I gather a collection of ceremonies, stories, and wisdoms that reclaim Māori spiritualities which celebrate menstruation as divine. Within the context of a colonial history of marginalisation, this work is an activist site of political resistance which takes a step towards re-threading the feminine strands in the spiritual fabric of our world, torn asunder by the ideological imposition of a colonial, Christian male god. I argue, that menstruation is a potent site of decolonisation, cultural reclamation, and resistance toward the perpetuation of colonial hegemony.

text: Te Awa Atua, Te Awa Tapu, Te Awa Wahine: An examination of stories, ceremonies and practices regarding menstruation in the pre-colonial Māori world. This thesis examines Māori cosmological stories, ceremonies, and traditional practices regarding menstruation in pre-colonial Māori society. I use kaupapa Māori and mana wahine as a theoretical and methodological framework, contextualising these stories within Māori cultural paradigms.This is important because menstruation has been framed within deeply misogynist, colonial ideologies in some ethnographic accounts, distorting menstrual rites and practices beyond recognition. These interpretations have been used to inform colonialist narratives of female inferiority in traditional Māori society, attempting to change Native constructs of womanhood. Such narratives have been perpetuated in contemporary literature, reinforcing powerful discourses of menstrual pollution and female inferiority. This thesis is a challenge to such representations. By examining menstrual stories located in Māori cosmologies, and investigating tribal histories, oral literatures, ceremonies and rites, I argue that menstruation was seen as a medium of whakapapa (genealogy) that connected Māori women to our pantheon of atua (supernatural beings). A study of ancient menstrual rites, recorded in tribal songs and chants, reveal that menstrual blood was used for psychic and spiritual protection. These examples unveil striking Indigenous constructs of womanhood that transform colonialist interpretations and radically challenge notions of female inferiority and menstrual pollution. I maintain in this thesis that presenting menstruation and menstrual blood as putrid is a politically motivated act of colonial violence that specifically targets the source of our continuity as Indigenous People, the whare tangata (house of humanity – womb of women). I pose the question ‘if menstrual blood symbolises whakapapa, what does it mean to present it as ‘unclean’ and how do such representations cut across the politics of tino rangatiratanga (autonomy)?’ Through in-depth semi-structured interviews, kōrero (dialogue), and wānanga (series of conversations) with Māori women, including cultural experts, scholars, artists, and mana wahine exponents, I gather a collection of ceremonies, stories, and wisdoms that reclaim Māori spiritualities which celebrate menstruation as divine. Within the context of a colonial history of marginalisation, this work is an activist site of political resistance which takes a step towards re-threading the feminine strands in the spiritual fabric of our world, torn asunder by the ideological imposition of a colonial, Christian male god. I argue, that menstruation is a potent site of decolonisation, cultural reclamation, and resistance toward the perpetuation of colonial hegemony.

year: 2011