title: Social capital and the budgeting process

authors: Frost, Denise Margaret

subjects: social capital

abstract: This thesis arose out of a previous study of budgeting practices carried out at a not-for-profit church.  This initial study had found that relationships played an important role in budgeting practices.  Interviewees carried out their budgetary tasks in a cooperative, sometimes sacrificial manner.  This relationship-based approach to budgeting was inconsistent with conventional approaches to budgeting.  It became apparent that budgeting practices in this church could be explained by social capital theory, and that budgeting could be viewed as a social phenomenon.

I began to question whether considering budgeting as a social process might also apply to profit-orientated organisations.  As part of this thesis, I approached two different for-profit organisations: an entertainment centre; and, a science testing laboratory.  Along with the church examined previously, both of these organisations agreed to participate in this investigation into the social aspects of their budgeting processes.

An interpretive methodology was adopted to study budgeting practices from the viewpoint of managers. Social capital was a sensitising theoretical perspective, and was viewed as a ‘skeletal theory’; in particular, I was drawn to a model of social capital proposed by Nahapiet and Ghoshal (1998).  Nahapiet and Ghoshal’s (1998) social capital framework was chosen as it was pertinent to examining the influence of social capital on the budgeting process.  It came as a surprise to find that elements of Nahapiet and Ghoshal’s framework were in evidence in all three organisations.  In the three case study organisations, budgeting was found to be a social process which can be explained by social capital theory. 

In contrast to the beyond budgeting proponents, who claim budgeting is redundant, this thesis has found that the budgeting process constitutes an investment of managers’ time and energy, because it encourages and promotes social capital.  The budgeting process brought managers together to work cooperatively towards a commonly understood goal.  Budgeting encouraged social interaction and fostered relationship building.  Organisational norms and values were reinforced.  Despite the differences between the three organisations, the common feature was that the budgeting process encouraged and reinforced social capital.

This thesis has implications for other researchers.  It provides a new insight into budgeting.  It contributes to the qualitative budgeting literature by providing a contemporary view of the way social forces influence the budgeting process.  It advances the literature on church budgeting.  It adds to the social capital literature by adapting Nahapiet and Ghoshal’s (1998) framework of social capital to a context not previously studied – the budgeting process.  There are implications for policymakers involved in setting budget-related policy in organisations, and for practitioners, as this thesis highlights the importance of the social side of the budgeting process.

text: Social capital and the budgeting process This thesis arose out of a previous study of budgeting practices carried out at a not-for-profit church.  This initial study had found that relationships played an important role in budgeting practices.  Interviewees carried out their budgetary tasks in a cooperative, sometimes sacrificial manner.  This relationship-based approach to budgeting was inconsistent with conventional approaches to budgeting.  It became apparent that budgeting practices in this church could be explained by social capital theory, and that budgeting could be viewed as a social phenomenon.

I began to question whether considering budgeting as a social process might also apply to profit-orientated organisations.  As part of this thesis, I approached two different for-profit organisations: an entertainment centre; and, a science testing laboratory.  Along with the church examined previously, both of these organisations agreed to participate in this investigation into the social aspects of their budgeting processes.

An interpretive methodology was adopted to study budgeting practices from the viewpoint of managers. Social capital was a sensitising theoretical perspective, and was viewed as a ‘skeletal theory’; in particular, I was drawn to a model of social capital proposed by Nahapiet and Ghoshal (1998).  Nahapiet and Ghoshal’s (1998) social capital framework was chosen as it was pertinent to examining the influence of social capital on the budgeting process.  It came as a surprise to find that elements of Nahapiet and Ghoshal’s framework were in evidence in all three organisations.  In the three case study organisations, budgeting was found to be a social process which can be explained by social capital theory. 

In contrast to the beyond budgeting proponents, who claim budgeting is redundant, this thesis has found that the budgeting process constitutes an investment of managers’ time and energy, because it encourages and promotes social capital.  The budgeting process brought managers together to work cooperatively towards a commonly understood goal.  Budgeting encouraged social interaction and fostered relationship building.  Organisational norms and values were reinforced.  Despite the differences between the three organisations, the common feature was that the budgeting process encouraged and reinforced social capital.

This thesis has implications for other researchers.  It provides a new insight into budgeting.  It contributes to the qualitative budgeting literature by providing a contemporary view of the way social forces influence the budgeting process.  It advances the literature on church budgeting.  It adds to the social capital literature by adapting Nahapiet and Ghoshal’s (1998) framework of social capital to a context not previously studied – the budgeting process.  There are implications for policymakers involved in setting budget-related policy in organisations, and for practitioners, as this thesis highlights the importance of the social side of the budgeting process.

year: 2017

title: The nature, value and paradoxes of pleasure

authors: Buscicchi, Lorenzo

subjects: Pleasure

abstract: This thesis addresses some of the most important objections to Prudential Hedonism. Prudential Hedonism is a theory of wellbeing⎯the good life for the one living it. Substantively, Prudential Hedonism consists in the claim that pleasure is the only intrinsic prudential good for the subject’s life and pain the opposite. Formally, Prudential Hedonism claims that pleasantness and painfulness are respectively the only prudential value- and disvalue-makers. In Part 1, philosophy of mind, phenomenology and neuroscientific evidence are employed to investigate pleasure’s nature. Normative claims about pleasure have been rejected for lacking a convincing account of what unifies diverse pleasures while still making them good for the one experiencing them. In this Part, I criticise some recent attempts to define pleasure and argue that Non-separatist Phenomenalism––a new theory according to which pleasure is best described as a feeling that might contribute to an experience showing intentionality—is the most plausible theory of pleasure, and one that addresses the extant criticisms. In Part 2, the experimental philosophy on experience machine thought experiments is discussed. These thought experiments are addressed because for decades most philosophers have considered them a knock-down argument against Prudential Hedonism. However, in the last decade, the tides have turned and the strength of these thought-experiments in showing Prudential Hedonism’s falsity has been re-considered. This sea-change is thanks mainly to insights descending from an experimental method. The most recent attempt to revive the experience machine objection to Prudential Hedonism, the Experientially Identical Lifetime Comparison Argument, is considered and dismissed. It does avoid some of the issues raised by the experimental philosophy, but it suffers from a structural problem—the Freebie Problem. This problem is a structural issue that occurs when an argument effectively creates a false choice by unfairly making it irrational to choose one of the options. As such, Part 2 concludes that the experience machine thought experiments, including the more recent versions of them, do not prove the falsity of Prudential Hedonism. In Part 3, the literature on the paradoxical effects of pursuing happiness is critiqued. Philosophical reasoning and psychological evidence are employed to conceptualise the most plausible description and explanation of the Paradox of Hedonism and to identify strategies to avoid Prudential Hedonism’s potential self-defeatingness. A political version of the paradox is also considered, but the Political Paradox of Happiness is rejected as an objection to Hedonistic Utilitarianism and the politics of happiness. Part 3 concludes that the Paradox of Hedonism constitutes a contingent practical problem with no damaging implications for the theory of Prudential Hedonism on an individual or political level. Overall, this thesis concludes that pleasure and pain are still plausible candidates to be, respectively, the intrinsic prudential value and disvalue of a theory of wellbeing. This might have important implications, for example, for some of the latest developments in psychology and public policy that involve the promotion of people’s pleasure.

text: The nature, value and paradoxes of pleasure This thesis addresses some of the most important objections to Prudential Hedonism. Prudential Hedonism is a theory of wellbeing⎯the good life for the one living it. Substantively, Prudential Hedonism consists in the claim that pleasure is the only intrinsic prudential good for the subject’s life and pain the opposite. Formally, Prudential Hedonism claims that pleasantness and painfulness are respectively the only prudential value- and disvalue-makers. In Part 1, philosophy of mind, phenomenology and neuroscientific evidence are employed to investigate pleasure’s nature. Normative claims about pleasure have been rejected for lacking a convincing account of what unifies diverse pleasures while still making them good for the one experiencing them. In this Part, I criticise some recent attempts to define pleasure and argue that Non-separatist Phenomenalism––a new theory according to which pleasure is best described as a feeling that might contribute to an experience showing intentionality—is the most plausible theory of pleasure, and one that addresses the extant criticisms. In Part 2, the experimental philosophy on experience machine thought experiments is discussed. These thought experiments are addressed because for decades most philosophers have considered them a knock-down argument against Prudential Hedonism. However, in the last decade, the tides have turned and the strength of these thought-experiments in showing Prudential Hedonism’s falsity has been re-considered. This sea-change is thanks mainly to insights descending from an experimental method. The most recent attempt to revive the experience machine objection to Prudential Hedonism, the Experientially Identical Lifetime Comparison Argument, is considered and dismissed. It does avoid some of the issues raised by the experimental philosophy, but it suffers from a structural problem—the Freebie Problem. This problem is a structural issue that occurs when an argument effectively creates a false choice by unfairly making it irrational to choose one of the options. As such, Part 2 concludes that the experience machine thought experiments, including the more recent versions of them, do not prove the falsity of Prudential Hedonism. In Part 3, the literature on the paradoxical effects of pursuing happiness is critiqued. Philosophical reasoning and psychological evidence are employed to conceptualise the most plausible description and explanation of the Paradox of Hedonism and to identify strategies to avoid Prudential Hedonism’s potential self-defeatingness. A political version of the paradox is also considered, but the Political Paradox of Happiness is rejected as an objection to Hedonistic Utilitarianism and the politics of happiness. Part 3 concludes that the Paradox of Hedonism constitutes a contingent practical problem with no damaging implications for the theory of Prudential Hedonism on an individual or political level. Overall, this thesis concludes that pleasure and pain are still plausible candidates to be, respectively, the intrinsic prudential value and disvalue of a theory of wellbeing. This might have important implications, for example, for some of the latest developments in psychology and public policy that involve the promotion of people’s pleasure.

year: 2021

title: Waikirikiri Marae: Shared experiences of the wharemate

authors: Rua, Hare

subjects: Māori

abstract: In Te Urewera, wharemate (shelters in which the deceased receive their final farewells) have traditionally been temporary structures. In the 1980s, a new practice was introduced in the Ruātoki valley with the erection of permanent wharemate facilities. One was erected at Waikirikiri marae (tribal meeting grounds and associated buildings) in 1989. Knowledge and discussion regarding wharemate at Waikirikiri marae have changed over the years, and a whole generation has not been fortunate enough to experience tikanga (correct procedures, customary practices) that prevailed prior to the introduction of the permanent wharemate building that is there today. These changes are recorded in this paper through the shared stories of three kaumātua (elders) from Waikirikiri.

This paper is a summary of Hare Rua’s thesis study, the data for which was collected in 2009. This work forms part of the Tangi Research Programme, a collaboration between the School of Māori and Pacific Development and the Māori and Psychology Research Unit at The University of Waikato, Hamilton, New Zealand.

text: Waikirikiri Marae: Shared experiences of the wharemate In Te Urewera, wharemate (shelters in which the deceased receive their final farewells) have traditionally been temporary structures. In the 1980s, a new practice was introduced in the Ruātoki valley with the erection of permanent wharemate facilities. One was erected at Waikirikiri marae (tribal meeting grounds and associated buildings) in 1989. Knowledge and discussion regarding wharemate at Waikirikiri marae have changed over the years, and a whole generation has not been fortunate enough to experience tikanga (correct procedures, customary practices) that prevailed prior to the introduction of the permanent wharemate building that is there today. These changes are recorded in this paper through the shared stories of three kaumātua (elders) from Waikirikiri.

This paper is a summary of Hare Rua’s thesis study, the data for which was collected in 2009. This work forms part of the Tangi Research Programme, a collaboration between the School of Māori and Pacific Development and the Māori and Psychology Research Unit at The University of Waikato, Hamilton, New Zealand.

year: 2010