title: Return on investment: Investigating managerial preferences for alternative return on investment reports

authors: Lys, Brendan John

subjects: ROI

abstract: Responses of 32 Officers and 1 Non Commissioned Officer, of the Royal New Zealand Navy, to three return on investment (ROI) training reports were investigated. The three report types were presented as a function of two ROI calculations: Critical Outcome Technique, and Utility Analysis - with Utility Analysis being used as the basis for two of the three reports. Participants were placed into one of three groups, each group consisted of 11 participants. Each participant group was presented with one of the three report types. Responses from participants were gained using a survey instrument for two constructs: perceived usefulness, and perceived understanding and clarity. The results of this study replicated the findings of previous studies in this area (i.e. Carson, Becker & Henderson, 1998; Macan & Foster, 2004). An analysis of quantitative data using Kruskal-Wallis statistical test failed to show significantly different perceptions of either perceived usefulness, or perceived understanding and clarity between the three groups. While the presented reports lacked high levels of support from participants, the findings of Latham and Whyte’s study (1994) are brought further into question (i.e. Cronshaw, 1997; Macan & Foster, 2004) as utility analysis based reports did not negatively influence participants on the uptake of the hypothetical training initiative. Content analysis of the qualitative data, revealed a number of potential factors which may have caused a lack of significance between report type preferences. Most critically these causes may not be limited to this this study alone, but may have implications for both previous and future studies into ROI acceptance.

text: Return on investment: Investigating managerial preferences for alternative return on investment reports Responses of 32 Officers and 1 Non Commissioned Officer, of the Royal New Zealand Navy, to three return on investment (ROI) training reports were investigated. The three report types were presented as a function of two ROI calculations: Critical Outcome Technique, and Utility Analysis - with Utility Analysis being used as the basis for two of the three reports. Participants were placed into one of three groups, each group consisted of 11 participants. Each participant group was presented with one of the three report types. Responses from participants were gained using a survey instrument for two constructs: perceived usefulness, and perceived understanding and clarity. The results of this study replicated the findings of previous studies in this area (i.e. Carson, Becker & Henderson, 1998; Macan & Foster, 2004). An analysis of quantitative data using Kruskal-Wallis statistical test failed to show significantly different perceptions of either perceived usefulness, or perceived understanding and clarity between the three groups. While the presented reports lacked high levels of support from participants, the findings of Latham and Whyte’s study (1994) are brought further into question (i.e. Cronshaw, 1997; Macan & Foster, 2004) as utility analysis based reports did not negatively influence participants on the uptake of the hypothetical training initiative. Content analysis of the qualitative data, revealed a number of potential factors which may have caused a lack of significance between report type preferences. Most critically these causes may not be limited to this this study alone, but may have implications for both previous and future studies into ROI acceptance.

year: 2011

title: Discourse on the operationalisation of and accounting for development in a Fijian context

authors: Ali, Nur Bano

abstract: The differentiation of social practices between societies, be it accounting or any other social science discipline, constitutes the foundation and premise upon which this thesis is constructed. With this as the initial motivating factor, and through an analysis and assessment of the Fiji Development Bank (FDB) as a development institution (the only institution committed to development in Fiji by its official charter), the study aspires to give prominence to the need to locate contextually, the workings of institutions such as these. A reflection upon the operationalisation of development in Fiji through the FDB will illuminate the comprehension of this concept, both in Fiji and globally. From this perspective then the omni-present nature of both development and accounting practices will be examined for contextual differences. A contextual analysis which is incorporative of a society’s social, political, economic, and historical circumstances is necessary to understand in depth, its practices and institutions as opposed to some generalised universal application. Such a contextual sensitivity is integral to a critical analysis today and is central to this study. 

Integral to, and in conformity with the concern to differentiate, is the need to problematise the exclusionary nature of accounting practices which are universally applied for the measurement of concepts such as development.

text: Discourse on the operationalisation of and accounting for development in a Fijian context The differentiation of social practices between societies, be it accounting or any other social science discipline, constitutes the foundation and premise upon which this thesis is constructed. With this as the initial motivating factor, and through an analysis and assessment of the Fiji Development Bank (FDB) as a development institution (the only institution committed to development in Fiji by its official charter), the study aspires to give prominence to the need to locate contextually, the workings of institutions such as these. A reflection upon the operationalisation of development in Fiji through the FDB will illuminate the comprehension of this concept, both in Fiji and globally. From this perspective then the omni-present nature of both development and accounting practices will be examined for contextual differences. A contextual analysis which is incorporative of a society’s social, political, economic, and historical circumstances is necessary to understand in depth, its practices and institutions as opposed to some generalised universal application. Such a contextual sensitivity is integral to a critical analysis today and is central to this study. 

Integral to, and in conformity with the concern to differentiate, is the need to problematise the exclusionary nature of accounting practices which are universally applied for the measurement of concepts such as development.

year: 1998

title: Te Toi Poto, Te Toi Roa A Critical Evaluation of Māori-State Inclusion in the Ohiwa Harbour Strategy, Aotearoa New Zealand.

authors: Lowry, Amanda

subjects: Māori

abstract: In New Zealand, the State Owned Enterprises Act 1988 [SOE], Local Government Act 2002 [LGA], the Resource Management Act 1991 [RMA] require that government include the voices of Māori, and ensure their contribution to the decision-making processes of local authorities. Accordingly, central and local government have embraced the idea of inclusive partnership as part of policymaking processes informed by shared values both of government and iwi.
Thus, it is not uncommon to see consultations, partnerships and engagement between Māori-state on a range of issues in line with Tikanga and protocols of Māori culture. These transitions reflect contemporary critical policy scholarship that underscores the need to include marginalised voices policymaking, specifically through processes that reflect diverse values. Termed here as ‘procedural inclusion’, these efforts are framed within the wider goal of participatory democracy as part of the efforts to realise an inclusive society. The present research is a critical evaluation of the inclusion of Māori in the processes of policymaking, especially when those processes have been especially designed to be culturally sensitive.
This core objective is developed through the analysis of the case study of iwi/hapū-local government engagement in creating and implementing the Ohiwa Harbour Strategy in New Zealand’s Eastern Bay of Plenty region between 2002- 2008. The strategy engagement, which culminated in a long-term plan to manage and conserve the Ohiwa harbour, is uniquely positioned for this investigation. It is often regarded by its iwi/hapū and local government stakeholders as a success story in iwi/hapū-government engagement. Using a critical qualitative research methodology informed by kaupapa Māori, the study sought to critically evaluate this exemplar of procedural inclusion at multiple levels. At an operational policy level, the research identified the factors that either facilitated or inhibited Māori inclusion in the strategy development process. At another, more substantive level, the study explored the politics of this engagement, and if the goals of procedural inclusion could accommodate the transformative claims of self-determination and kaitiakitanga made by iwi/hapū.
The analysis of interview data with key stakeholders and documents of the strategy process revealed that a range of factors enhance inclusive policymaking for Māori. At a practical level, legislative frameworks, commitment to Tikanga by all parties, and key strategic cultural brokers facilitated the inclusion of Māori, while limited capacity, fear of change and inter-tribal tensions hinder inclusion. The results also show, at another level, that the ability to productively participate in these engagement processes are framed by discursive politics – of the meanings and interpretations emanating from historical contexts, nature of power relationships, and of decisions regarding who represents whom and what is represented. In all, the study points to both advantages and limitations of procedural inclusion. Inclusive policymaking can open possibilities for better management of environmental resources, strengthening Māori political voice, and creating opportunities for livelihoods and with it greater economic and social inclusion. Equally, there are also limits of government-sponsored engagement.
Māori inclusion in policymaking, while positive, does not deliver opportunities for self determination or rangatiratanga in keeping with the Treaty principles of partnership.

text: Te Toi Poto, Te Toi Roa A Critical Evaluation of Māori-State Inclusion in the Ohiwa Harbour Strategy, Aotearoa New Zealand. In New Zealand, the State Owned Enterprises Act 1988 [SOE], Local Government Act 2002 [LGA], the Resource Management Act 1991 [RMA] require that government include the voices of Māori, and ensure their contribution to the decision-making processes of local authorities. Accordingly, central and local government have embraced the idea of inclusive partnership as part of policymaking processes informed by shared values both of government and iwi.
Thus, it is not uncommon to see consultations, partnerships and engagement between Māori-state on a range of issues in line with Tikanga and protocols of Māori culture. These transitions reflect contemporary critical policy scholarship that underscores the need to include marginalised voices policymaking, specifically through processes that reflect diverse values. Termed here as ‘procedural inclusion’, these efforts are framed within the wider goal of participatory democracy as part of the efforts to realise an inclusive society. The present research is a critical evaluation of the inclusion of Māori in the processes of policymaking, especially when those processes have been especially designed to be culturally sensitive.
This core objective is developed through the analysis of the case study of iwi/hapū-local government engagement in creating and implementing the Ohiwa Harbour Strategy in New Zealand’s Eastern Bay of Plenty region between 2002- 2008. The strategy engagement, which culminated in a long-term plan to manage and conserve the Ohiwa harbour, is uniquely positioned for this investigation. It is often regarded by its iwi/hapū and local government stakeholders as a success story in iwi/hapū-government engagement. Using a critical qualitative research methodology informed by kaupapa Māori, the study sought to critically evaluate this exemplar of procedural inclusion at multiple levels. At an operational policy level, the research identified the factors that either facilitated or inhibited Māori inclusion in the strategy development process. At another, more substantive level, the study explored the politics of this engagement, and if the goals of procedural inclusion could accommodate the transformative claims of self-determination and kaitiakitanga made by iwi/hapū.
The analysis of interview data with key stakeholders and documents of the strategy process revealed that a range of factors enhance inclusive policymaking for Māori. At a practical level, legislative frameworks, commitment to Tikanga by all parties, and key strategic cultural brokers facilitated the inclusion of Māori, while limited capacity, fear of change and inter-tribal tensions hinder inclusion. The results also show, at another level, that the ability to productively participate in these engagement processes are framed by discursive politics – of the meanings and interpretations emanating from historical contexts, nature of power relationships, and of decisions regarding who represents whom and what is represented. In all, the study points to both advantages and limitations of procedural inclusion. Inclusive policymaking can open possibilities for better management of environmental resources, strengthening Māori political voice, and creating opportunities for livelihoods and with it greater economic and social inclusion. Equally, there are also limits of government-sponsored engagement.
Māori inclusion in policymaking, while positive, does not deliver opportunities for self determination or rangatiratanga in keeping with the Treaty principles of partnership.

year: 2012