title: An investigation into the socially constructed and embodied experiences of senior tourists with disabilities and their travel companions in Bali

authors: Indrawati, Yayu

subjects: Embodied experience

abstract: This thesis explores the embodied nature of the tourism experience, particularly among senior tourists with travel companions holidaying in Bali. The originality of this research is that the approach draws on a range of data to understand what shapes this context, relationships, and individuals’ understandings, of how to create an inclusive environment for senior tourists with disabilities. The research also values the subjective, inter-subjective nature of senior tourists’ experiences, with complexities in the personal, relationship, and emotional fields. 
Drawing upon qualitative inquiry, this research sought to understand and explore the experiences of senior tourists with disabilities, to see the world from their points of view. An inductive approach was used, beginning with experiences from senior tourists with disabilities. The data were collected using in-depth semi-structured interviews with seven senior tourists, who identified six travel companions. This was then followed with data collected from tourism providers to analyse tourism providers’ understandings, familiarity, and espoused values. In order to capture the organisations’ understandings, ten individuals from tourism organisations in Bali were also interviewed. Additionally, secondary data analysis was conducted on six tourism organisations’ websites using “Identification organisational communication theory” to highlight their espoused values, rhetoric, and assumptions regarding accessible tourism. The interview data from the senior tourists, their travel companions, and tourism providers, were then analysed using thematic analysis, and the secondary organisational data were analysed using Cheney’s “Identification theory” for analysing the espoused communication and organisational identification. 
The results unfolded three emergent findings: “experiencing tourism as seniors,” “relationality,” and “insights from tourism providers.” The experiences of senior tourists with disabilities holidaying in Bali highlight their relationship dynamics in terms of their embodied emotions, and social interactions. The senior tourists reflected on the various ways they experienced tourism: corporeal, sensuous, and emotional. The experience involved the object and inter-subjective aspects of Bali as a holiday environment. These findings contribute to the development of tourism knowledge in the area of senior tourist experiences, family and care travel, and accessible tourism. The thesis concludes with reflections on respecting and recognising individual differences to establish an inclusive atmosphere. It also provides recommendations for Balinese local government and tourism providers on what to continue and what to alter, to create an inclusive context for senior tourists with a disability.

text: An investigation into the socially constructed and embodied experiences of senior tourists with disabilities and their travel companions in Bali This thesis explores the embodied nature of the tourism experience, particularly among senior tourists with travel companions holidaying in Bali. The originality of this research is that the approach draws on a range of data to understand what shapes this context, relationships, and individuals’ understandings, of how to create an inclusive environment for senior tourists with disabilities. The research also values the subjective, inter-subjective nature of senior tourists’ experiences, with complexities in the personal, relationship, and emotional fields. 
Drawing upon qualitative inquiry, this research sought to understand and explore the experiences of senior tourists with disabilities, to see the world from their points of view. An inductive approach was used, beginning with experiences from senior tourists with disabilities. The data were collected using in-depth semi-structured interviews with seven senior tourists, who identified six travel companions. This was then followed with data collected from tourism providers to analyse tourism providers’ understandings, familiarity, and espoused values. In order to capture the organisations’ understandings, ten individuals from tourism organisations in Bali were also interviewed. Additionally, secondary data analysis was conducted on six tourism organisations’ websites using “Identification organisational communication theory” to highlight their espoused values, rhetoric, and assumptions regarding accessible tourism. The interview data from the senior tourists, their travel companions, and tourism providers, were then analysed using thematic analysis, and the secondary organisational data were analysed using Cheney’s “Identification theory” for analysing the espoused communication and organisational identification. 
The results unfolded three emergent findings: “experiencing tourism as seniors,” “relationality,” and “insights from tourism providers.” The experiences of senior tourists with disabilities holidaying in Bali highlight their relationship dynamics in terms of their embodied emotions, and social interactions. The senior tourists reflected on the various ways they experienced tourism: corporeal, sensuous, and emotional. The experience involved the object and inter-subjective aspects of Bali as a holiday environment. These findings contribute to the development of tourism knowledge in the area of senior tourist experiences, family and care travel, and accessible tourism. The thesis concludes with reflections on respecting and recognising individual differences to establish an inclusive atmosphere. It also provides recommendations for Balinese local government and tourism providers on what to continue and what to alter, to create an inclusive context for senior tourists with a disability.

year: 2021

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

title: Medications and meanings in Maori households with chronic illnesses

authors: Carlson, Teah

subjects: medications

abstract: Domestic spaces have always featured as sites for health care. The home is increasingly referred to as a new therapeutic space within which chronic illnesses are managed within everyday life. This research explores the meanings and use of medications within four Māori households containing at least one chronically ill householder. A broad ethnographic approach was used to capture popular understandings and medication use in daily life. Multiple methods were used, including group discussions with household members, individual interviews, household mapping, and photographic and diary elicitation tasks. Findings shed light on the sources and uses of medications, householder knowledge of medications, communal practices of sharing, caring, rationalising use, grappling with side-effects and the management of illness. I consider what it means for householders to take medications themselves or give these to others, and the care-giving practices that feature in the everyday consumption of medicines. The research is based on the premise that medications are material objects with therapeutic uses that enter into and take on meaning within people’s lives. Medications become culturally embedded phenomena that carry meanings and shape social relationships and practices with Māori households. As such, medications were used in a way that reflected the cultural values and bonds within the households. Within household relationships, medications were invested within meaning to show aroha, support and care. Within a Māori whānau context, the values of maanakitanga, rangatiratanga, and whanaungatanga were recognised as having an integral role in understanding the social practices with medications in each household.

text: Medications and meanings in Maori households with chronic illnesses Domestic spaces have always featured as sites for health care. The home is increasingly referred to as a new therapeutic space within which chronic illnesses are managed within everyday life. This research explores the meanings and use of medications within four Māori households containing at least one chronically ill householder. A broad ethnographic approach was used to capture popular understandings and medication use in daily life. Multiple methods were used, including group discussions with household members, individual interviews, household mapping, and photographic and diary elicitation tasks. Findings shed light on the sources and uses of medications, householder knowledge of medications, communal practices of sharing, caring, rationalising use, grappling with side-effects and the management of illness. I consider what it means for householders to take medications themselves or give these to others, and the care-giving practices that feature in the everyday consumption of medicines. The research is based on the premise that medications are material objects with therapeutic uses that enter into and take on meaning within people’s lives. Medications become culturally embedded phenomena that carry meanings and shape social relationships and practices with Māori households. As such, medications were used in a way that reflected the cultural values and bonds within the households. Within household relationships, medications were invested within meaning to show aroha, support and care. Within a Māori whānau context, the values of maanakitanga, rangatiratanga, and whanaungatanga were recognised as having an integral role in understanding the social practices with medications in each household.

year: 2010