title: Accounting and culture: The case of Solomon Islands

authors: Hauriasi, Abraham

subjects: accounting

abstract: Purpose – This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better understand how imported accounting values and practices fit into, and interact with, local traditions.

Design/methodology/approach – An interpretive methodology uses in-depth interviews and participant observation. Both inductive and a priori approaches identify and describe major themes.

Findings – The areas of conflict found between accounting themes and traditional Solomon Island group values relate to: the objectivity and neutrality of accounting; profit and wealth maximisation as the bottom-line; the separateness of the economic entity; time-based accounting controls; and the underlying basis of competition for efficiency and effectiveness in western accounting systems.

Research limitations/implications – The challenge is to identify how to adapt accounting and management practices so they fit into existing local cultural values and practices. Solomon Islanders must also determine how some of their cultural values can be adapted to suit contemporary economic circumstances.

Practical implications – The paper recommends that consideration be given to recasting elements of accounting and management practice so that they better reflect the nature of the society/activities being represented – namely, the discharge of accountability; valuing intangible business outcomes; owner-entity separation; time management; and bounded competition.

Originality/value – The research is one of the few studies on the culture-accounting relationship in a developing and economically poor part of the Asia-Pacific region.

text: Accounting and culture: The case of Solomon Islands Purpose – This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better understand how imported accounting values and practices fit into, and interact with, local traditions.

Design/methodology/approach – An interpretive methodology uses in-depth interviews and participant observation. Both inductive and a priori approaches identify and describe major themes.

Findings – The areas of conflict found between accounting themes and traditional Solomon Island group values relate to: the objectivity and neutrality of accounting; profit and wealth maximisation as the bottom-line; the separateness of the economic entity; time-based accounting controls; and the underlying basis of competition for efficiency and effectiveness in western accounting systems.

Research limitations/implications – The challenge is to identify how to adapt accounting and management practices so they fit into existing local cultural values and practices. Solomon Islanders must also determine how some of their cultural values can be adapted to suit contemporary economic circumstances.

Practical implications – The paper recommends that consideration be given to recasting elements of accounting and management practice so that they better reflect the nature of the society/activities being represented – namely, the discharge of accountability; valuing intangible business outcomes; owner-entity separation; time management; and bounded competition.

Originality/value – The research is one of the few studies on the culture-accounting relationship in a developing and economically poor part of the Asia-Pacific region.

year: 2009

title: Climate change made record breaking early season heat in Argentina and Paraguay about 60 times more likely

authors: Rivera, Juan Antonio

abstract: Heatwaves are a regular occurrence in Paraguay and Argentina and as the attribution analysis indicates, these types of events are increasing in frequency and intensity, which adds urgency to the need to adapt to this new normal. Investments in improving heat early warning systems, urban planning for heat, and behavioural change communication can help to reduce heat impacts now and in the future.

text: Climate change made record breaking early season heat in Argentina and Paraguay about 60 times more likely Heatwaves are a regular occurrence in Paraguay and Argentina and as the attribution analysis indicates, these types of events are increasing in frequency and intensity, which adds urgency to the need to adapt to this new normal. Investments in improving heat early warning systems, urban planning for heat, and behavioural change communication can help to reduce heat impacts now and in the future.

year: 2022-12-21

title: Te Whanake Online: An interactive resource for Māori language learning

authors: Ka'ai, Tānia M.

subjects: New Zealand

abstract: The promotion of the Māori language is regarded by Māori as essential to the survival of Māori culture, arts, history and identity. The goal of the Te Whanake Online project is to develop a series of online interactive modules to complement an established Māori language learning set of texts and related resources, called Te Whanake. Te Whanake Online supports an immersion or game-style approach to language learning. Currently the fifteen modules for the first book in the series, Te Whanake 1 Te Kākano, have been completed. Each module begins with an animated movie introducing the new language of the module. Between nine and sixteen activities in each module provide practice in a wide range of spoken and written language skills, including listening with comprehension, speaking, reading with comprehension, writing and activities to help learn grammatical structures and vocabulary. The project means that Māori language learners will have access to an online resource which is at the forefront of current thinking and practice in language learning online and firmly grounded in a successful and well-established Māori language series of texts, study guides, audio-visual resources, a dictionary-index, and teachers' manuals. This article outlines the project background, its design, evaluation and the outcomes.

text: Te Whanake Online: An interactive resource for Māori language learning The promotion of the Māori language is regarded by Māori as essential to the survival of Māori culture, arts, history and identity. The goal of the Te Whanake Online project is to develop a series of online interactive modules to complement an established Māori language learning set of texts and related resources, called Te Whanake. Te Whanake Online supports an immersion or game-style approach to language learning. Currently the fifteen modules for the first book in the series, Te Whanake 1 Te Kākano, have been completed. Each module begins with an animated movie introducing the new language of the module. Between nine and sixteen activities in each module provide practice in a wide range of spoken and written language skills, including listening with comprehension, speaking, reading with comprehension, writing and activities to help learn grammatical structures and vocabulary. The project means that Māori language learners will have access to an online resource which is at the forefront of current thinking and practice in language learning online and firmly grounded in a successful and well-established Māori language series of texts, study guides, audio-visual resources, a dictionary-index, and teachers' manuals. This article outlines the project background, its design, evaluation and the outcomes.

year: 2006-09