title: Accounting for total quality management

authors: Lord, Beverley Rae

abstract: This thesis examines changes to the culture of three manufacturing organisations, two of which had implemented total quality management (TQM), and one in which a TQM implementation was unsuccessful. The effects of this organisational change on accounting systems and accountants were also examined. 

Ethnographic research was carried out in the three organisations, using several methods of evidence gathering: semi-formal and informal interviews and conversations, analysis of documents (such as internal accounting reports, newsletters, non-financial performance measures, production records, and newspaper, magazine and journal articles), and non-participant observation at meetings and in the factories. 

The evidence was viewed from three different perspectives, as promoted by Martin & Meyerson (1988), looking at integration, differentiation and ambiguity. Content themes characteristic of TQM and documented changes to management accounting systems subsequent to TQM implementation were identified in the literature. The practices and artifacts in each organisation were then compared with each other and with the content themes. 

The integration perspective highlights consensus between content themes, practices and artifacts, and between organisational actors. It assumes a unitary culture with a powerful change agent effecting the organisational change. Seen from this perspective, two of the organisations had made cultural changes consistent with TQM characteristics, and had also made many of the changes to accounting systems predicted in the literature. 

However, looking at the evidence from the differentiation perspective uncovered many examples of lack of consensus and conflict both between content themes themselves and between content themes, practices and artifacts. One of the “successful” organisations had made few changes to its accounting systems and had several subcultures which resisted change. 

The simultaneous existence of both harmony and conflict, and consensus and lack of it results in ambiguity for the organisational members. People differ in the way in which they deal with ambiguity, ranging from action paralysis through to using it as a motivation for innovation. The presence of ambiguity provides an explanation for the lack of success in implementing TQM in the third organisation, and for the lack of accounting change in one of the organisations which had successfully changed to TQM. 
This research contributes to knowledge in two ways. Firstly, it uses all three of Martin & Meyerson’s (1988) paradigms to look at TQM environments. This model has not been used in this setting before. Secondly, in using ambiguity to explain cultural and accounting change (or the lack of it), it provides an alternative viewpoint to the literature to date, which has been exclusively integrative and differentiating.

text: Accounting for total quality management This thesis examines changes to the culture of three manufacturing organisations, two of which had implemented total quality management (TQM), and one in which a TQM implementation was unsuccessful. The effects of this organisational change on accounting systems and accountants were also examined. 

Ethnographic research was carried out in the three organisations, using several methods of evidence gathering: semi-formal and informal interviews and conversations, analysis of documents (such as internal accounting reports, newsletters, non-financial performance measures, production records, and newspaper, magazine and journal articles), and non-participant observation at meetings and in the factories. 

The evidence was viewed from three different perspectives, as promoted by Martin & Meyerson (1988), looking at integration, differentiation and ambiguity. Content themes characteristic of TQM and documented changes to management accounting systems subsequent to TQM implementation were identified in the literature. The practices and artifacts in each organisation were then compared with each other and with the content themes. 

The integration perspective highlights consensus between content themes, practices and artifacts, and between organisational actors. It assumes a unitary culture with a powerful change agent effecting the organisational change. Seen from this perspective, two of the organisations had made cultural changes consistent with TQM characteristics, and had also made many of the changes to accounting systems predicted in the literature. 

However, looking at the evidence from the differentiation perspective uncovered many examples of lack of consensus and conflict both between content themes themselves and between content themes, practices and artifacts. One of the “successful” organisations had made few changes to its accounting systems and had several subcultures which resisted change. 

The simultaneous existence of both harmony and conflict, and consensus and lack of it results in ambiguity for the organisational members. People differ in the way in which they deal with ambiguity, ranging from action paralysis through to using it as a motivation for innovation. The presence of ambiguity provides an explanation for the lack of success in implementing TQM in the third organisation, and for the lack of accounting change in one of the organisations which had successfully changed to TQM. 
This research contributes to knowledge in two ways. Firstly, it uses all three of Martin & Meyerson’s (1988) paradigms to look at TQM environments. This model has not been used in this setting before. Secondly, in using ambiguity to explain cultural and accounting change (or the lack of it), it provides an alternative viewpoint to the literature to date, which has been exclusively integrative and differentiating.

year: 2000

title: Effect of microwave pre-treatment on air-drying orange (Beauregard) kumara slices

authors: Deng, Lingze

subjects: Orange sweet potato

abstract: The effects of slice thickness, microwave pre-treatment, and drying temperature on drying orange kumara slices were investigated. The highest drying rate, with minimal loss of colour, occurred at 80°C. Slice thickness did not significantly influence colour but drying time increased with slice thickness. The drying curves fitted the Page thin-layer drying model. Two minutes microwave pre-treatment significantly reduced overall drying time and improved colour but increased shrinkage.

text: Effect of microwave pre-treatment on air-drying orange (Beauregard) kumara slices The effects of slice thickness, microwave pre-treatment, and drying temperature on drying orange kumara slices were investigated. The highest drying rate, with minimal loss of colour, occurred at 80°C. Slice thickness did not significantly influence colour but drying time increased with slice thickness. The drying curves fitted the Page thin-layer drying model. Two minutes microwave pre-treatment significantly reduced overall drying time and improved colour but increased shrinkage.

year: 2017

title: Te Tuhirau i Rehu i Ringa: Translating Sacred and Sensitive Texts: An Indigenous Perspective

authors: Tipene, Jillian

subjects: translation

abstract: This thesis centers on translator cognition. Through a series of interviews and think-aloud protocols (Chapters 3 – 5), it explores the ways in which a sample of translators (both Māori and non-Māori) negotiate the complex issues involved in translating between a local, Indigenous language (Māori) and an international one (English) and, in particular, how they approach the definition and translation of texts that could be regarded as being ‘sacred’ and/or ‘sensitive’. In their definitions of ‘sacred’ texts and ‘sensitive’ texts, all of the participants exhibited a peculiarly postmodern positioning, focussing primarily on perspective rather than on any absolute concept of truth or reality. With the exception of the Māori participants’ traditional definition of, and approach to texts deemed to be ‘tapu’ (see Chapter 3), all of the participants expressed beliefs about the translation process which were largely structurally-orientated. They emphasized the importance of respecting the cultural context out of which texts emerged and of attempting, in translation, to reflect the meanings deemed to reside in the source texts by virtue of the intentions of their authors. As witnessed in their think-aloud protocols, however, when involved in the actual process of translation the translators did not always adhere to the views expressed in their interviews, with translation procedures ranging from one that was primarily modernist and structural in orientation (but also reflecting the careful attention to co-text and cohesion that is characteristic of much recent research on discourse analysis) to one that was primarily postmodern and post-structural in orientation, being highly personal, autonomous and individualistic.  

In the absence of any clear agreement about translation theory in the literature on translation (see Chapter 2), and at a time when pre-modern, modern and postmodern positioning and structural and post-structural perspectives vie for acceptance, each of the participants in this research project appears to have found his or her own way of traversing the complex terrain of translation practice without necessarily being fully aware of the way in which the decisions they made positioned them theoretically. What this suggests is the need for a type of training that introduces novice translators in an explicit way to a variety of theories about human language and communication and the ways in which they can impinge upon translation practice, thus creating a context in which translators are able to make critically informed decisions about how they will proceed in any particular instance, why they will proceed in these ways, and what is required in order to ensure that their beliefs about translation are in accord with their actual practices. Critical awareness of these issues is likely to be particularly important in the case of those involved in translating between international languages such as English and more localized, Indigenous languages such as Māori, where discontinuity in the transmission of the language has occurred and where, therefore, texts that are deemed to be of particular significance would otherwise be unavailable to those for whom the texts form part of their cultural heritage.

text: Te Tuhirau i Rehu i Ringa: Translating Sacred and Sensitive Texts: An Indigenous Perspective This thesis centers on translator cognition. Through a series of interviews and think-aloud protocols (Chapters 3 – 5), it explores the ways in which a sample of translators (both Māori and non-Māori) negotiate the complex issues involved in translating between a local, Indigenous language (Māori) and an international one (English) and, in particular, how they approach the definition and translation of texts that could be regarded as being ‘sacred’ and/or ‘sensitive’. In their definitions of ‘sacred’ texts and ‘sensitive’ texts, all of the participants exhibited a peculiarly postmodern positioning, focussing primarily on perspective rather than on any absolute concept of truth or reality. With the exception of the Māori participants’ traditional definition of, and approach to texts deemed to be ‘tapu’ (see Chapter 3), all of the participants expressed beliefs about the translation process which were largely structurally-orientated. They emphasized the importance of respecting the cultural context out of which texts emerged and of attempting, in translation, to reflect the meanings deemed to reside in the source texts by virtue of the intentions of their authors. As witnessed in their think-aloud protocols, however, when involved in the actual process of translation the translators did not always adhere to the views expressed in their interviews, with translation procedures ranging from one that was primarily modernist and structural in orientation (but also reflecting the careful attention to co-text and cohesion that is characteristic of much recent research on discourse analysis) to one that was primarily postmodern and post-structural in orientation, being highly personal, autonomous and individualistic.  

In the absence of any clear agreement about translation theory in the literature on translation (see Chapter 2), and at a time when pre-modern, modern and postmodern positioning and structural and post-structural perspectives vie for acceptance, each of the participants in this research project appears to have found his or her own way of traversing the complex terrain of translation practice without necessarily being fully aware of the way in which the decisions they made positioned them theoretically. What this suggests is the need for a type of training that introduces novice translators in an explicit way to a variety of theories about human language and communication and the ways in which they can impinge upon translation practice, thus creating a context in which translators are able to make critically informed decisions about how they will proceed in any particular instance, why they will proceed in these ways, and what is required in order to ensure that their beliefs about translation are in accord with their actual practices. Critical awareness of these issues is likely to be particularly important in the case of those involved in translating between international languages such as English and more localized, Indigenous languages such as Māori, where discontinuity in the transmission of the language has occurred and where, therefore, texts that are deemed to be of particular significance would otherwise be unavailable to those for whom the texts form part of their cultural heritage.

year: 2014