title: International financial reporting standards for small and medium-sized entities: A new institutional sociology perspective

authors: Wijekoon, Nisansala

abstract: Purpose: This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri Lanka. Design/methodology/approach: The theoretical framework adopted in this study draws on insights from new institutional sociology theory. An interview-based qualitative research was conducted with accountants and owners of SMEs, representatives from government agencies and the accounting standards-setting authority of Sri Lanka. Findings: The emphasis on the need for international accounting standards for SMEs due to international structures and activities is not a priority for Sri Lankan SMEs. Sri Lankan SME owners do not receive requests to provide internationally comparable financial statements from their trade partners and international activities such as foreign exports, borrowings and ownerships are irrelevant business activities for them. Hence, findings reveal that the decision to adopt the IFRS for SMEs was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. It appears from the results that the influence of local users’ needs and the government interference on the development of accounting standards does not exist in Sri Lanka. Research limitations/implications: The research is limited to a single country. The data were collected from SMEs in Sri Lanka, as intended by the research boundary.[AQ1] The study has implications for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs. Originality/value: The extant literature on IFRS for SMEs is sparse and mostly conducted through questionnaire surveys with a single user group of SME financial information.

text: International financial reporting standards for small and medium-sized entities: A new institutional sociology perspective Purpose: This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri Lanka. Design/methodology/approach: The theoretical framework adopted in this study draws on insights from new institutional sociology theory. An interview-based qualitative research was conducted with accountants and owners of SMEs, representatives from government agencies and the accounting standards-setting authority of Sri Lanka. Findings: The emphasis on the need for international accounting standards for SMEs due to international structures and activities is not a priority for Sri Lankan SMEs. Sri Lankan SME owners do not receive requests to provide internationally comparable financial statements from their trade partners and international activities such as foreign exports, borrowings and ownerships are irrelevant business activities for them. Hence, findings reveal that the decision to adopt the IFRS for SMEs was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. It appears from the results that the influence of local users’ needs and the government interference on the development of accounting standards does not exist in Sri Lanka. Research limitations/implications: The research is limited to a single country. The data were collected from SMEs in Sri Lanka, as intended by the research boundary.[AQ1] The study has implications for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs. Originality/value: The extant literature on IFRS for SMEs is sparse and mostly conducted through questionnaire surveys with a single user group of SME financial information.

year: 2021-06-28

title: Statutory responsibilities and barriers to action

authors: Salmon, Guy

abstract: Looking at the context of current policies and institutions, this presentation will explore possibilities for enhancing the effectiveness of control actions for lake weed and wallabies.

text: Statutory responsibilities and barriers to action Looking at the context of current policies and institutions, this presentation will explore possibilities for enhancing the effectiveness of control actions for lake weed and wallabies.

year: 2015

title: Weaving the mat of Māori and Pacific learner success

authors: Tiakiwai, Sarah-Jane

subjects: Supporting learners, Pacific learner success, Māori learner success, higher education

abstract: The mat we are trying to weave at the University of Waikato to address educational outcomes, disparities and inequities in education for Māori and Pacific learners will weave rich data, stories and experience. Our goal is to use data to be better informed about what works for Māori and Pacific learners and what does not. Data is useful in building a more complete picture of what is happening to students, but student voice and previous research that has already captured the voices of Māori and Pacific experts, educators, students, families and communities can tell us more about why we are getting these outcomes. As we harness data to improve our knowledge, we must not forget the stories already in the mat and the stories being woven in the mat, for the stories are the gold.

This report details our work on this data-informed rather than data-driven project. It discusses how improved data and data analytic capability enhanced our understanding of the literature on Māori and Pacific learner success and the experience of Māori and Pacific learners at UoW. Our research and the report, however, also unapologetically privilege case studies through literature and Māori and Pacific student voices. We lay out the various materials – data, literature and voice – that will form our mat with this in mind, weaving them together in order to achieve better outcomes for Māori and Pacific learners at our university. These learners are the why of this mahi. Their success will create a beautiful pattern in the
weave.

text: Weaving the mat of Māori and Pacific learner success The mat we are trying to weave at the University of Waikato to address educational outcomes, disparities and inequities in education for Māori and Pacific learners will weave rich data, stories and experience. Our goal is to use data to be better informed about what works for Māori and Pacific learners and what does not. Data is useful in building a more complete picture of what is happening to students, but student voice and previous research that has already captured the voices of Māori and Pacific experts, educators, students, families and communities can tell us more about why we are getting these outcomes. As we harness data to improve our knowledge, we must not forget the stories already in the mat and the stories being woven in the mat, for the stories are the gold.

This report details our work on this data-informed rather than data-driven project. It discusses how improved data and data analytic capability enhanced our understanding of the literature on Māori and Pacific learner success and the experience of Māori and Pacific learners at UoW. Our research and the report, however, also unapologetically privilege case studies through literature and Māori and Pacific student voices. We lay out the various materials – data, literature and voice – that will form our mat with this in mind, weaving them together in order to achieve better outcomes for Māori and Pacific learners at our university. These learners are the why of this mahi. Their success will create a beautiful pattern in the
weave.

year: 2022-06