title: Reviewing the changing face of financial reporting: The case of a public benefit entity

authors: Samkin, Grant

subjects: conservation

abstract: Purpose: This paper takes an exploratory approach to investigating the relationship between accountability stakeholder and legitimacy theory in public benefit entity. It explains that while the accountability relationship is traditionally applied to managers as the accountors and stakeholders the accountees, this relationship also extends to public benefit entities and their stakeholders. The primary vehicle for the discharge of accountability in public benefit entities is the annual report, which provides performance evaluation information which can be construed as a  mimetic response to legitimise DOC from the perspective of its stakeholders. Methodology: This paper adopts both a narrative/descriptive and interpretive/analytical research approach. The narrative provides the context to a number of significant events that occurred between 1987 and 2006, while the interpretative aspect relates the changes in the non-financial disclosures to those external events. A longitudinal case study compared the annual report beginning with the financial year 1987/1988 with the content of the annual report for the following year. The print media news items in each financial period were reviewed to determine whether the annual reports addressed any of the issues raised. Findings: Using stakeholders and legitimacy theory it is argued that impression management techniques have been used by DOC to mould how its various stakeholders ‘know’ or ‘feel’ about the organisation or alternatively legitimise its activities in light of the extensive negative publicity experienced by the organisation. The analysis found that the annual report of a public benefit entity can play an important legitimisation role. Originality/value: This paper provides a valuable contribution to researchers and practitioners as it attempts to extend the understanding of how those public benefit entities that are required to use accrual accounting can make use of financial reporting for legitimacy purposes. This is one of the first studies to examine the relationship between financial reporting and legitimacy in the public sector.

text: Reviewing the changing face of financial reporting: The case of a public benefit entity Purpose: This paper takes an exploratory approach to investigating the relationship between accountability stakeholder and legitimacy theory in public benefit entity. It explains that while the accountability relationship is traditionally applied to managers as the accountors and stakeholders the accountees, this relationship also extends to public benefit entities and their stakeholders. The primary vehicle for the discharge of accountability in public benefit entities is the annual report, which provides performance evaluation information which can be construed as a  mimetic response to legitimise DOC from the perspective of its stakeholders. Methodology: This paper adopts both a narrative/descriptive and interpretive/analytical research approach. The narrative provides the context to a number of significant events that occurred between 1987 and 2006, while the interpretative aspect relates the changes in the non-financial disclosures to those external events. A longitudinal case study compared the annual report beginning with the financial year 1987/1988 with the content of the annual report for the following year. The print media news items in each financial period were reviewed to determine whether the annual reports addressed any of the issues raised. Findings: Using stakeholders and legitimacy theory it is argued that impression management techniques have been used by DOC to mould how its various stakeholders ‘know’ or ‘feel’ about the organisation or alternatively legitimise its activities in light of the extensive negative publicity experienced by the organisation. The analysis found that the annual report of a public benefit entity can play an important legitimisation role. Originality/value: This paper provides a valuable contribution to researchers and practitioners as it attempts to extend the understanding of how those public benefit entities that are required to use accrual accounting can make use of financial reporting for legitimacy purposes. This is one of the first studies to examine the relationship between financial reporting and legitimacy in the public sector.

year: 2007-05

title: Healthy Relationships? An Examination of Health and Physical Education School-Provider Relationships in Aotearoa New Zealand

authors: Fellows, Sam Bryce

subjects: Physical Education

abstract: Recent research in New Zealand and internationally has indicated an abundance of external providers operating in the Health and Physical Education (HPE) sector and an increasing use of programmes created by these providers during curriculum time. This is a recent phenomenon with limited research about the way multiple programmes operate within schools and the way the relationships between providers and schools are managed. Much of the previous research related to external providers of HPE programmes has examined the effectiveness of a single programme or has been part of broader HPE research. The study undertaken for this thesis examined the relationships between external providers and schools in an attempt to develop some key principles for both schools and providers to take into account when engaging in a relationship with the other. The research examined how each of the parties within a school-provider relationship viewed the relationship, the curriculum and programmes offered by the providers. The study also looked at the way the programmes worked within schools, the reasons for their use and the effects of using the programmes during curriculum time. This thesis reports on strong relationships between the providers and schools based on mutual trust. The research also found both parties within school-provider relationships believed the use of providers provided higher quality HPE as it allowed students greater opportunities in HPE led by experts in the area. The discussion considers further effects of these relationships and potential principles that may be used for schools and providers to ensure the breadth and depth of the HPE curriculum is taught to students.

text: Healthy Relationships? An Examination of Health and Physical Education School-Provider Relationships in Aotearoa New Zealand Recent research in New Zealand and internationally has indicated an abundance of external providers operating in the Health and Physical Education (HPE) sector and an increasing use of programmes created by these providers during curriculum time. This is a recent phenomenon with limited research about the way multiple programmes operate within schools and the way the relationships between providers and schools are managed. Much of the previous research related to external providers of HPE programmes has examined the effectiveness of a single programme or has been part of broader HPE research. The study undertaken for this thesis examined the relationships between external providers and schools in an attempt to develop some key principles for both schools and providers to take into account when engaging in a relationship with the other. The research examined how each of the parties within a school-provider relationship viewed the relationship, the curriculum and programmes offered by the providers. The study also looked at the way the programmes worked within schools, the reasons for their use and the effects of using the programmes during curriculum time. This thesis reports on strong relationships between the providers and schools based on mutual trust. The research also found both parties within school-provider relationships believed the use of providers provided higher quality HPE as it allowed students greater opportunities in HPE led by experts in the area. The discussion considers further effects of these relationships and potential principles that may be used for schools and providers to ensure the breadth and depth of the HPE curriculum is taught to students.

year: 2013

title: Tūhoe on the move: Regional mobility

authors: Guerin, Pauline

abstract: Academic interest in geographic mobility of indigenous peoples has increased in recent years with a corresponding growth in the literature relating to Māori mobility more specifically. With this greater acknowledgement of Māori issues has also come an awareness of the need for iwi-specific research because of the diversity within and between Māori and iwi. The present research contributes to a larger project exploring Tūhoe regional mobility. In this paper, we analyse published data and unpublished census data from 2001 that relate specifically to Tūhoe regional mobility and the relationship between mobility and language. Region of residence in 1996 and 2001 were analysed in relation to age, sex, and broad language groups. Overall, this analysis found important and diverse relationships between age, sex, language, and region of residence in New Zealand among Māori who identify as Tūhoe. For example, patterns of mobility for different age groups and sex had some similarities with other research, such as a higher proportion of “stayers” in older age groups, but differences were also found, such as higher proportions of “movers” among females in some age groups. Interestingly, we found that language between “movers” and “stayers” differed depending on the region of residence. A greater proportion of “movers” were able to converse in Māori in Auckland and the Waikato, but a slightly greater proportion of “stayers” could converse in Māori in the Hawke’s Bay and Bay of Plenty. These results suggest that geographic mobility among Māori, and Tūhoe more specifically, are complex and should not be overly-simplified in more aggregate analyses.

text: Tūhoe on the move: Regional mobility Academic interest in geographic mobility of indigenous peoples has increased in recent years with a corresponding growth in the literature relating to Māori mobility more specifically. With this greater acknowledgement of Māori issues has also come an awareness of the need for iwi-specific research because of the diversity within and between Māori and iwi. The present research contributes to a larger project exploring Tūhoe regional mobility. In this paper, we analyse published data and unpublished census data from 2001 that relate specifically to Tūhoe regional mobility and the relationship between mobility and language. Region of residence in 1996 and 2001 were analysed in relation to age, sex, and broad language groups. Overall, this analysis found important and diverse relationships between age, sex, language, and region of residence in New Zealand among Māori who identify as Tūhoe. For example, patterns of mobility for different age groups and sex had some similarities with other research, such as a higher proportion of “stayers” in older age groups, but differences were also found, such as higher proportions of “movers” among females in some age groups. Interestingly, we found that language between “movers” and “stayers” differed depending on the region of residence. A greater proportion of “movers” were able to converse in Māori in Auckland and the Waikato, but a slightly greater proportion of “stayers” could converse in Māori in the Hawke’s Bay and Bay of Plenty. These results suggest that geographic mobility among Māori, and Tūhoe more specifically, are complex and should not be overly-simplified in more aggregate analyses.

year: 2006