title: (Re)presenting the Past: Historiographical and Theoretical Implications of the Historical Docudrama

authors: McKeown, Luke Daniel

subjects: history

abstract: This thesis contributes to the growing body of scholarship surrounding historical and filmic representations of the past. Moreover, it seeks to further the understanding and practical use of this sub-field in history by examining two films: Amistad (1997); and, The Wind That Shakes the Barley (2006). Building on the insistence of scholars such as Robert Rosenstone and Hayden White, this thesis seeks to evaluate historical films on their own terms as representations of the past that must be judged according to their own conventions. Cinema's attraction to historical subjects is not a recent phenomenon. However, the past two decades, have seen a marked increase in the academic critique of 'historical films' - most notably Hollywood features and television documentaries. Moreover, the appetite of the general public for filmic treatment of historical topics continues unabated. While it is agreed that historical film cannot be judged according to the criteria used in accessing traditional modes of historical representation, there is little agreement about what criteria, precisely, should be used in evaluating historical films' historical attributes and implications. This thesis commences with a general theoretical and methodological survey of the literature in this relatively new sub-field. It then analyses the film Amistad and its reception and criticism amongst historical professionals. This analysis, coupled with the findings of the first chapter, forms the basis for an original and independent review of The Wind That Shakes the Barley, a film that has not yet been widely critiqued by historians. The thesis suggests how historical films may be fruitfully evaluated in ways that are sympathetic both to the peculiar exigencies of the medium and the traditional concerns of historical scholarship.

text: (Re)presenting the Past: Historiographical and Theoretical Implications of the Historical Docudrama This thesis contributes to the growing body of scholarship surrounding historical and filmic representations of the past. Moreover, it seeks to further the understanding and practical use of this sub-field in history by examining two films: Amistad (1997); and, The Wind That Shakes the Barley (2006). Building on the insistence of scholars such as Robert Rosenstone and Hayden White, this thesis seeks to evaluate historical films on their own terms as representations of the past that must be judged according to their own conventions. Cinema's attraction to historical subjects is not a recent phenomenon. However, the past two decades, have seen a marked increase in the academic critique of 'historical films' - most notably Hollywood features and television documentaries. Moreover, the appetite of the general public for filmic treatment of historical topics continues unabated. While it is agreed that historical film cannot be judged according to the criteria used in accessing traditional modes of historical representation, there is little agreement about what criteria, precisely, should be used in evaluating historical films' historical attributes and implications. This thesis commences with a general theoretical and methodological survey of the literature in this relatively new sub-field. It then analyses the film Amistad and its reception and criticism amongst historical professionals. This analysis, coupled with the findings of the first chapter, forms the basis for an original and independent review of The Wind That Shakes the Barley, a film that has not yet been widely critiqued by historians. The thesis suggests how historical films may be fruitfully evaluated in ways that are sympathetic both to the peculiar exigencies of the medium and the traditional concerns of historical scholarship.

year: 2008

title: Blockchain technology: Disruptor or enhancer to the accounting and auditing profession

authors: Oladejo, Musbaudeen Titilope

subjects: Blockchain Technology

abstract: The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019).

This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not.

A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed.
The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession.

This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT-enabled triple-entry system could prevent financial statements and management fraud.

text: Blockchain technology: Disruptor or enhancer to the accounting and auditing profession The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019).

This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not.

A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed.
The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession.

This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT-enabled triple-entry system could prevent financial statements and management fraud.

year: 2023

title: E tama Hikairo

authors: Maxwell, Te Kahautu

subjects: Oriori

abstract: He oriori tēnei mō Hikairo, te mokopuna tuatahi a Kīngi Tūheitia. He oriori tēnei e whakanui ana i a Hikairo, tōna whakapapa, tōna tūranga i te ao Māori me te ao Kīngitanga. He mokopuna Ringatū anō a Hikairo, nā Kīngi Tūheitia i tuku mai a Hikairo kia tūātia e Te Hāhi Ringatū ki te Poukai o Wāhi Pā i te tuawaru o Whiringa-ā-Nuku 2014. Ka whakaaturia tōna whakapono Hāhi Ringatū ki roto i te oriori nei e kupu whakaaritia ana. I tohua hoki e Kīngi Tūheitia a Te Kāhautu hai pou whakaruruhau1 mō Hikairo koinei ia i titoa ai tēnei oriori mō tana tamaiti mokopuna, mō Hikairo. He aroha nui nō te matua mō wai oti, mō Hikairo.

I titoa tēnei oriori hai waiatatanga mā te kapa haka o Ōpōtiki Mai Tawhiti. I waiatatia e Ōpōtiki Mai Tawhiti tēnei ki Te Matatini i tū ki Ōtautahi te tau rua mano tekau mā rima. He huarahi anō tēnei mā Te Kāhautu ki te whakamānawa i tana mokopuna i a Hikairo, nara nā te kapa haka a Te Kāhautu i waiata, i whakanui a Hikairo ki te maraenui o te iwi Māori, ko Te Matatini. Ana i tuatahi a Hikairo i te wehenga o Te Waiata Tira. “E Tama Hikairo, haere mai rā.”

text: E tama Hikairo He oriori tēnei mō Hikairo, te mokopuna tuatahi a Kīngi Tūheitia. He oriori tēnei e whakanui ana i a Hikairo, tōna whakapapa, tōna tūranga i te ao Māori me te ao Kīngitanga. He mokopuna Ringatū anō a Hikairo, nā Kīngi Tūheitia i tuku mai a Hikairo kia tūātia e Te Hāhi Ringatū ki te Poukai o Wāhi Pā i te tuawaru o Whiringa-ā-Nuku 2014. Ka whakaaturia tōna whakapono Hāhi Ringatū ki roto i te oriori nei e kupu whakaaritia ana. I tohua hoki e Kīngi Tūheitia a Te Kāhautu hai pou whakaruruhau1 mō Hikairo koinei ia i titoa ai tēnei oriori mō tana tamaiti mokopuna, mō Hikairo. He aroha nui nō te matua mō wai oti, mō Hikairo.

I titoa tēnei oriori hai waiatatanga mā te kapa haka o Ōpōtiki Mai Tawhiti. I waiatatia e Ōpōtiki Mai Tawhiti tēnei ki Te Matatini i tū ki Ōtautahi te tau rua mano tekau mā rima. He huarahi anō tēnei mā Te Kāhautu ki te whakamānawa i tana mokopuna i a Hikairo, nara nā te kapa haka a Te Kāhautu i waiata, i whakanui a Hikairo ki te maraenui o te iwi Māori, ko Te Matatini. Ana i tuatahi a Hikairo i te wehenga o Te Waiata Tira. “E Tama Hikairo, haere mai rā.”

year: 2016