title: Methodology, method and meaning in field research: Intensive versus extensive research styles in management accounting

authors: Lowe, Alan

subjects: field research

abstract: The paper aims to contribute to the fast growing literature on field research in  management accounting. The emphasis is on the form and nature of case and field research and the problematic nature of terminology. Particular emphasis is given to the complex and interrelated issues of the methodology and method choice. Despite over two decades having passed since the appearance of the Burrell and Morgan matrix there still appears to be considerable confusion in the accounting literature over what role methodology plays in the research act. Those writers who took advantage of the more liberal interpretation of methodology choice following “Paradigms” have had a significant impact on the accounting literature and research agenda. But this has produced some unsolved problems of terminology and theoretical perspective which this paper seeks to address. The paper concludes that a broad definition of methodology/method along the intensive/extensive dualism may be appropriate to field and case research in management accounting. It is argued that clarification of such issues will be of benefit to researchers in deciding on the closely linked question of method, methodology and the selection of the research question.

text: Methodology, method and meaning in field research: Intensive versus extensive research styles in management accounting The paper aims to contribute to the fast growing literature on field research in  management accounting. The emphasis is on the form and nature of case and field research and the problematic nature of terminology. Particular emphasis is given to the complex and interrelated issues of the methodology and method choice. Despite over two decades having passed since the appearance of the Burrell and Morgan matrix there still appears to be considerable confusion in the accounting literature over what role methodology plays in the research act. Those writers who took advantage of the more liberal interpretation of methodology choice following “Paradigms” have had a significant impact on the accounting literature and research agenda. But this has produced some unsolved problems of terminology and theoretical perspective which this paper seeks to address. The paper concludes that a broad definition of methodology/method along the intensive/extensive dualism may be appropriate to field and case research in management accounting. It is argued that clarification of such issues will be of benefit to researchers in deciding on the closely linked question of method, methodology and the selection of the research question.

year: 2001-03

title: The effect of sustainability reporting on financial performance: An empirical study using listed companies

authors: Reddy, Krishna

subjects: sustainability

abstract: Purpose - This study investigates the effect sustainability reporting has on companies’ financial performance. Sustainability reports are voluntarily released by companies that provide additional information to the stakeholders regarding the impact their activities have on the environment and society. 
Design/Methodology/Approach: This empirical paper analyses and identifies overlaps, gaps, limitations and flaws in current constructs of sustainability reporting. Using event study method to estimate abnormal returns for a 31 day event window for a sample of 68 listed companies, 17 listed in New Zealand Stock Exchange (NZX) and 51 listed in the Australian Stock exchange (ASX). 
Findings: Results of the empirical study indicate that sustainability reporting is statistically significant in explaining abnormal returns for the Australian companies. The cross-sectional analysis results of the combined dataset for the two countries support the view that the contextual factors of industry type significantly impacts abnormal returns of the reporting companies. In this regard, this study identifies several contextual factors, such as industry and type of sustainability report, that have the potential to impact the relationship. Only the CSR type of sustainability report was significant in explaining the abnormal return of New Zealand companies. 
Practical implications: To underscore the practical implications of the theory, it shows, by reference to the model, how sustainability reporting influences financial performance for companies engaged in industries that have environmental implications. However, the simplistic model may also have many other applications in management and the social sciences.
Originality value: The proposed model is highly original in providing a framework for studying the impact of sustainability reporting in companies that have an environmental impact.

text: The effect of sustainability reporting on financial performance: An empirical study using listed companies Purpose - This study investigates the effect sustainability reporting has on companies’ financial performance. Sustainability reports are voluntarily released by companies that provide additional information to the stakeholders regarding the impact their activities have on the environment and society. 
Design/Methodology/Approach: This empirical paper analyses and identifies overlaps, gaps, limitations and flaws in current constructs of sustainability reporting. Using event study method to estimate abnormal returns for a 31 day event window for a sample of 68 listed companies, 17 listed in New Zealand Stock Exchange (NZX) and 51 listed in the Australian Stock exchange (ASX). 
Findings: Results of the empirical study indicate that sustainability reporting is statistically significant in explaining abnormal returns for the Australian companies. The cross-sectional analysis results of the combined dataset for the two countries support the view that the contextual factors of industry type significantly impacts abnormal returns of the reporting companies. In this regard, this study identifies several contextual factors, such as industry and type of sustainability report, that have the potential to impact the relationship. Only the CSR type of sustainability report was significant in explaining the abnormal return of New Zealand companies. 
Practical implications: To underscore the practical implications of the theory, it shows, by reference to the model, how sustainability reporting influences financial performance for companies engaged in industries that have environmental implications. However, the simplistic model may also have many other applications in management and the social sciences.
Originality value: The proposed model is highly original in providing a framework for studying the impact of sustainability reporting in companies that have an environmental impact.

year: 2010

title: A Pilot investigation into the assessment of changes in the psycholinguistic abilities of new-entrant Māori school children using the Illinois Test of Psycholinguistic Abilities

authors: St George, William Vivian Ross

abstract: The role of language as the principal medium of instruction within the New Zealand (N .Z.) educational system has recently received increasing attention both from researchers and those responsible for the formulation of our national educational policy. In particular, much attention has been directed toward the Maori pupil and the use of the English language as the medium for his instruction. The range of literature on this question includes controlled research studies on English usage by Maori children, educational policy statements concerning the - medium of instruction to be employed in New Zealand schools and writings of a more speculative, and potentially political nature, questioning educational policy and the role of language in "Maori education".

text: A Pilot investigation into the assessment of changes in the psycholinguistic abilities of new-entrant Māori school children using the Illinois Test of Psycholinguistic Abilities The role of language as the principal medium of instruction within the New Zealand (N .Z.) educational system has recently received increasing attention both from researchers and those responsible for the formulation of our national educational policy. In particular, much attention has been directed toward the Maori pupil and the use of the English language as the medium for his instruction. The range of literature on this question includes controlled research studies on English usage by Maori children, educational policy statements concerning the - medium of instruction to be employed in New Zealand schools and writings of a more speculative, and potentially political nature, questioning educational policy and the role of language in "Maori education".

year: 1969