title: Joe Gillayley: A model of cultural hybridity in Keri Hulme’s novel The Bone People

authors: Cozma, Codrina

subjects: Literary analysis

abstract: Born and raised at the confluence of two cultures, Western and Māori, the New Zealand author Keri Hulme crafts in her 1983 novel, The Bone People, a vigorous literary discourse whose integrity and realism often topple consecrated stereotyping colonial theories. Joe Gillayley displays complex mechanisms of cultural hybridity in major areas of his private and social life. His initially ambivalent attitude towards both his Western and his Māori heritage are evident in his personal, social and economic life - in his interactions with his family, his semi-adopted son Simon/ Himi, his friend Kerewin, his work, school authorities, and tribal figures such as the mysterious prophet Tiaki Mira. Post-colonial scholarship provides the context in which the analysis provided here is conducted, an analysis that highlights the futility of colonial theories that are based on distorted, stereotypical images of both Western and indigenous life and values.

text: Joe Gillayley: A model of cultural hybridity in Keri Hulme’s novel The Bone People Born and raised at the confluence of two cultures, Western and Māori, the New Zealand author Keri Hulme crafts in her 1983 novel, The Bone People, a vigorous literary discourse whose integrity and realism often topple consecrated stereotyping colonial theories. Joe Gillayley displays complex mechanisms of cultural hybridity in major areas of his private and social life. His initially ambivalent attitude towards both his Western and his Māori heritage are evident in his personal, social and economic life - in his interactions with his family, his semi-adopted son Simon/ Himi, his friend Kerewin, his work, school authorities, and tribal figures such as the mysterious prophet Tiaki Mira. Post-colonial scholarship provides the context in which the analysis provided here is conducted, an analysis that highlights the futility of colonial theories that are based on distorted, stereotypical images of both Western and indigenous life and values.

year: 2004-02

title: Studies on Paphies australis (Mesodesmatidae) in Whangārei, Aotearoa New Zealand: an investigation into their declining health.

authors: Howells, Joanne Elizabeth

abstract: Disease outbreaks in marine species can have devastating consequences, including increasing host mortality, destabilising commercial production, altering ecosystem functioning, and jeopardising human health. A changing ocean climate is expected to increase host stress and the risk of disease outbreaks. Particularly through new and emerging diseases and opportunistic infections.
Wild bivalve molluscs provide economic, ecological, and socio-cultural benefits. Healthy and sustainable kaimoana (shellfish/bivalves, seafood) are intrinsically linked to the wellbeing of many communities in New Zealand. Over the past decade there has been a noticeable decline in the general health of native marine bivalves, characterised by an increase in observation of mass die-offs. Reasons for this are not clear and could be due to a number of factors, such as sedimentation, harvesting pressures, or disease. Baseline health data on wild bivalve populations are very rare and therefore it is very difficult to identify the causation of ill health. There is a need to establish health baselines to help benchmark changes in infection prevalence and intensity and identify drivers of bivalve mortality events.
Wild bivalve populations are often located in remote and isolated parts of New Zealand. When a mortality event occurs, the logistics of obtaining quality samples for accurate diagnosis can be hindered due to time delays and sample degradation. To gain a better understanding of these limitations for diagnostics using bacteriology, in Chapter 2 I investigate typical sample collection methods (i.e., samples collected and sent to a testing laboratory) and sample collections immediately in the field to understand what effect different sample methods have on number and types of bacteria isolated. Although the results of Chapter 2 found there were limitations to both sampling methods, it did identify that typical sampling techniques were not wholly optimal, and the information gained by sampling immediately in the field retained additional information that could be essential for disease diagnostics. Field sampling for bacteriology was applied throughout this thesis research.
Pipi (Paphies australis) are native bivalves to New Zealand, inhabiting the shallow subtidal of estuaries and bays. Pipi have suffered serious population declines in an area of northern New Zealand (Whangārei) since 2009. I investigate possible drivers of the poor health of pipi in Whangārei, with the objective of identifying the mechanisms that have contributed to the decline, and prevention of the recovery of pipi in Whangārei, with a primary focus of disease as a causative agent. I establish a health baseline of pipi from Whangārei using histopathology, bacteriology, and qPCR of Endozoicomonas spp., a bacteria previously identified in mortality bivalves (Chapter 3). The health baseline was compared against samples collected during three mass mortality events to help identify drivers of mass mortality events (Chapter 4). Through laboratory experimentation, I test whether pipi exposed to stressors had higher infection intensity and prevalence of Endozoicomonas spp. (Chapter 5). Finally, using archived samples, I test whether the baseline data established was consistent through time and help to provide insights into considerations when analysing bivalve mass mortality events (Chapter 6).
I found that Endozoicomonas spp. make an important part of pipi host microbiome. Although Endozoicomonas spp. are highly prevalent in pipi collected during a mass mortality event, their infection intensity was significantly lower in moribund pipi than healthy pipi. The prevalence and infection intensity of Endozoicomonas spp. were not driven by environmental stressors. The stressors, however, did appear to impact host health, with high suspended sediment loads and water temperatures of 24°C appeared to be unfavourable to pipi. Overall, Endozoicomonas sp. does not appear to be a main driver in the declining population of pipi from Whangārei and is probably not important to bivalve health. The reduced prevalence and infection intensity of Endozoicomonas sp. in healthy pipi strongly suggests these bacteria are symbiotic. A relationship that has been reported for this bacterial group in species of coral and sponges.
The establishment of a health baseline represents a significant step forward towards biosecurity preparedness by being able to identify changes in infection prevalence and intensity against it. The operational use of these data when paired with historical data will be a powerful tool to identify patterns of disease dynamics and emerging disease.

text: Studies on Paphies australis (Mesodesmatidae) in Whangārei, Aotearoa New Zealand: an investigation into their declining health. Disease outbreaks in marine species can have devastating consequences, including increasing host mortality, destabilising commercial production, altering ecosystem functioning, and jeopardising human health. A changing ocean climate is expected to increase host stress and the risk of disease outbreaks. Particularly through new and emerging diseases and opportunistic infections.
Wild bivalve molluscs provide economic, ecological, and socio-cultural benefits. Healthy and sustainable kaimoana (shellfish/bivalves, seafood) are intrinsically linked to the wellbeing of many communities in New Zealand. Over the past decade there has been a noticeable decline in the general health of native marine bivalves, characterised by an increase in observation of mass die-offs. Reasons for this are not clear and could be due to a number of factors, such as sedimentation, harvesting pressures, or disease. Baseline health data on wild bivalve populations are very rare and therefore it is very difficult to identify the causation of ill health. There is a need to establish health baselines to help benchmark changes in infection prevalence and intensity and identify drivers of bivalve mortality events.
Wild bivalve populations are often located in remote and isolated parts of New Zealand. When a mortality event occurs, the logistics of obtaining quality samples for accurate diagnosis can be hindered due to time delays and sample degradation. To gain a better understanding of these limitations for diagnostics using bacteriology, in Chapter 2 I investigate typical sample collection methods (i.e., samples collected and sent to a testing laboratory) and sample collections immediately in the field to understand what effect different sample methods have on number and types of bacteria isolated. Although the results of Chapter 2 found there were limitations to both sampling methods, it did identify that typical sampling techniques were not wholly optimal, and the information gained by sampling immediately in the field retained additional information that could be essential for disease diagnostics. Field sampling for bacteriology was applied throughout this thesis research.
Pipi (Paphies australis) are native bivalves to New Zealand, inhabiting the shallow subtidal of estuaries and bays. Pipi have suffered serious population declines in an area of northern New Zealand (Whangārei) since 2009. I investigate possible drivers of the poor health of pipi in Whangārei, with the objective of identifying the mechanisms that have contributed to the decline, and prevention of the recovery of pipi in Whangārei, with a primary focus of disease as a causative agent. I establish a health baseline of pipi from Whangārei using histopathology, bacteriology, and qPCR of Endozoicomonas spp., a bacteria previously identified in mortality bivalves (Chapter 3). The health baseline was compared against samples collected during three mass mortality events to help identify drivers of mass mortality events (Chapter 4). Through laboratory experimentation, I test whether pipi exposed to stressors had higher infection intensity and prevalence of Endozoicomonas spp. (Chapter 5). Finally, using archived samples, I test whether the baseline data established was consistent through time and help to provide insights into considerations when analysing bivalve mass mortality events (Chapter 6).
I found that Endozoicomonas spp. make an important part of pipi host microbiome. Although Endozoicomonas spp. are highly prevalent in pipi collected during a mass mortality event, their infection intensity was significantly lower in moribund pipi than healthy pipi. The prevalence and infection intensity of Endozoicomonas spp. were not driven by environmental stressors. The stressors, however, did appear to impact host health, with high suspended sediment loads and water temperatures of 24°C appeared to be unfavourable to pipi. Overall, Endozoicomonas sp. does not appear to be a main driver in the declining population of pipi from Whangārei and is probably not important to bivalve health. The reduced prevalence and infection intensity of Endozoicomonas sp. in healthy pipi strongly suggests these bacteria are symbiotic. A relationship that has been reported for this bacterial group in species of coral and sponges.
The establishment of a health baseline represents a significant step forward towards biosecurity preparedness by being able to identify changes in infection prevalence and intensity against it. The operational use of these data when paired with historical data will be a powerful tool to identify patterns of disease dynamics and emerging disease.

year: 2023

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