title: Does accounting construct the identity of firms as purely self-interested or as socially responsible?

authors: Lawrence, Stewart R.

subjects: corporate governance

abstract: Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that engage in socially responsible activities, yet their accounting systems still assume autopoietic behavior. Accounting should resonate with social expectations, but at present it does not.

Design/methodology/approach – Literature concerning theories of biological autopoiesis and social equivalents are reviewed. They are related to accounting practices, and to concepts of open and closed systems. The theories are related to survey results of socially responsible activities practiced by firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the empirical content of the paper.

Findings – There is evidence that firms behave socially and environmentally responsibly. Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to construct the identity of the accountable entity so that it pursues more than its own self-interest, and resonate with societal expectations.

Research limitations/implications – The paper is unconventional. It challenges extant practice. Its theoretical content may not appeal to many traditional accountants.

Originality/value – The theory and empirics are original. The theory of autopoiesis is illustrated through survey evidence of business practices.

text: Does accounting construct the identity of firms as purely self-interested or as socially responsible? Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that engage in socially responsible activities, yet their accounting systems still assume autopoietic behavior. Accounting should resonate with social expectations, but at present it does not.

Design/methodology/approach – Literature concerning theories of biological autopoiesis and social equivalents are reviewed. They are related to accounting practices, and to concepts of open and closed systems. The theories are related to survey results of socially responsible activities practiced by firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the empirical content of the paper.

Findings – There is evidence that firms behave socially and environmentally responsibly. Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to construct the identity of the accountable entity so that it pursues more than its own self-interest, and resonate with societal expectations.

Research limitations/implications – The paper is unconventional. It challenges extant practice. Its theoretical content may not appeal to many traditional accountants.

Originality/value – The theory and empirics are original. The theory of autopoiesis is illustrated through survey evidence of business practices.

year: 2013

title: New Zealand: Independent nation or acquiescent ally?

authors: Murray, C. J.

abstract: New Zealand is a small nation of predominantly Anglo-Saxon culture situated in a corner of the earth far distant from the land of its cultural forbears. Despite its distance from the centres of power during its relatively short life, New Zealand has been associated with the two greatest powers in the world in the past century and a half - first Britain, and during the latter half of the 20th century with the United States of America. With this strong association has gone the reflected glory of power and prestige that a great nation enjoys. New Zealanders have in the past felt that Britain’s glory was their own, and justifiably so, as they had contributed both economically and with military manpower to the maintenance of that power. 
In recent years, New Zealand has had to face the hard fact that Britain is no longer the power that she was. She can now only be classed as a middle-range power along with several others. And although New Zealand continues to be associated with one of the world’s two greatest powers at this time, the United States, the indications are that she also faces a diminishing relative power combined with a reluctance or inability to effectively use the power that she enjoys to maintain her position. New Zealand's emotional and cultural ties with America have never been as strong as with Britain - in fact there has probably always been a residue of anti-American feeling which arises largely out of the Americans’ boastfulness of their wealth, power and right to rule.

text: New Zealand: Independent nation or acquiescent ally? New Zealand is a small nation of predominantly Anglo-Saxon culture situated in a corner of the earth far distant from the land of its cultural forbears. Despite its distance from the centres of power during its relatively short life, New Zealand has been associated with the two greatest powers in the world in the past century and a half - first Britain, and during the latter half of the 20th century with the United States of America. With this strong association has gone the reflected glory of power and prestige that a great nation enjoys. New Zealanders have in the past felt that Britain’s glory was their own, and justifiably so, as they had contributed both economically and with military manpower to the maintenance of that power. 
In recent years, New Zealand has had to face the hard fact that Britain is no longer the power that she was. She can now only be classed as a middle-range power along with several others. And although New Zealand continues to be associated with one of the world’s two greatest powers at this time, the United States, the indications are that she also faces a diminishing relative power combined with a reluctance or inability to effectively use the power that she enjoys to maintain her position. New Zealand's emotional and cultural ties with America have never been as strong as with Britain - in fact there has probably always been a residue of anti-American feeling which arises largely out of the Americans’ boastfulness of their wealth, power and right to rule.

year: 1973

title: Looking at relationships between propositions in Maori language

authors: Houia, Waldo

subjects: Te reo Māori

abstract: This paper reports on an investigation into the various ways in which relationships of meaning, such as reason-result and temporal overlap, are encoded as clauses, sentences and groups of sentences in Māori. It also provides an indication of the relevance of this type of research to teachers and learners of Māori.

text: Looking at relationships between propositions in Maori language This paper reports on an investigation into the various ways in which relationships of meaning, such as reason-result and temporal overlap, are encoded as clauses, sentences and groups of sentences in Māori. It also provides an indication of the relevance of this type of research to teachers and learners of Māori.

year: 2001