title: Accounting scandals, ethical dilemmas and educational challenges

authors: Low, Mary

subjects: accounting scandal

abstract: Publicity over the role of accountants often accompanies major corporate collapses. It is argued that recent corporate scandals have set a new low for the accounting profession. It is, after all, the accountants who have assisted in financial management, prepared financial statements and audited these statements. As a corollary to this, it can be argued that accountants play a significant role in good corporate governance and ethical sustainable business practices. Increasingly there are calls for greater transparency and corporate governance as well as increased adoption of professional and ethical practices by businesses. Is this possible given our inherently materialistic nature of accumulating wealth? The question must therefore be asked, if new or additional legislation would not work, what will? It has also been argued that poor quality professional education is one of the problems contributing to these scandals. This paper identifies and explores five factors that seemingly influences and contributes to the perpetuation of accounting and corporate scandals because of their impact on ethical behaviour. Also discussed in this paper is the debate related to the inadequacy of university curricula particularly with regard to the influence of ethics education on accounting graduates. To investigate further these issues, we surveyed students to ascertain whether they believe education can influence ethical behaviour. The findings from the surveys could not conclusively indicate that students perceived ethics education to have a significant influence on their ethical behaviour but nonetheless they believed that it was still important to have ethics education in their programme of study. This finding, in itself, suggests that it is still possible to influence the ‘thinking’ of accounting graduates before they entered the complex world of business.

text: Accounting scandals, ethical dilemmas and educational challenges Publicity over the role of accountants often accompanies major corporate collapses. It is argued that recent corporate scandals have set a new low for the accounting profession. It is, after all, the accountants who have assisted in financial management, prepared financial statements and audited these statements. As a corollary to this, it can be argued that accountants play a significant role in good corporate governance and ethical sustainable business practices. Increasingly there are calls for greater transparency and corporate governance as well as increased adoption of professional and ethical practices by businesses. Is this possible given our inherently materialistic nature of accumulating wealth? The question must therefore be asked, if new or additional legislation would not work, what will? It has also been argued that poor quality professional education is one of the problems contributing to these scandals. This paper identifies and explores five factors that seemingly influences and contributes to the perpetuation of accounting and corporate scandals because of their impact on ethical behaviour. Also discussed in this paper is the debate related to the inadequacy of university curricula particularly with regard to the influence of ethics education on accounting graduates. To investigate further these issues, we surveyed students to ascertain whether they believe education can influence ethical behaviour. The findings from the surveys could not conclusively indicate that students perceived ethics education to have a significant influence on their ethical behaviour but nonetheless they believed that it was still important to have ethics education in their programme of study. This finding, in itself, suggests that it is still possible to influence the ‘thinking’ of accounting graduates before they entered the complex world of business.

year: 2007

title: Strangers in their own land: friendship issues when children have cancer

authors: Fraser, Deborah

subjects: child cancer

abstract: More children than ever before are surviving childhood cancer. While treatment protocols have improved, there is little consideration given to their ongoing educational needs, including their social needs for positive peer relationships and friendships. This qualitative study of 12 families included children from four to 15 years of age. Most of the children were attending primary school and half were still undergoing treatment. Interviews in family homes were undertaken with parents, children with cancer and their siblings. The results show that most of these children with cancer have special social relationship needs beyond the impact of absence from school. This article focuses specifically upon friendships and peer relationships which often change dramatically when a child has cancer. Such changes can place children with cancer at risk both academically and emotionally. Some suggestions for addressing this issue are explored.

text: Strangers in their own land: friendship issues when children have cancer More children than ever before are surviving childhood cancer. While treatment protocols have improved, there is little consideration given to their ongoing educational needs, including their social needs for positive peer relationships and friendships. This qualitative study of 12 families included children from four to 15 years of age. Most of the children were attending primary school and half were still undergoing treatment. Interviews in family homes were undertaken with parents, children with cancer and their siblings. The results show that most of these children with cancer have special social relationship needs beyond the impact of absence from school. This article focuses specifically upon friendships and peer relationships which often change dramatically when a child has cancer. Such changes can place children with cancer at risk both academically and emotionally. Some suggestions for addressing this issue are explored.

year: 2003

title: Māori transitions into tertiary education

authors: Amundsen, Diana Leigh

subjects: Maori

abstract: This thesis critically examines Māori transitions into tertiary education. The research explored the lived transition experiences of 20 Māori tertiary education students in the Bay of Plenty region. Historical and contemporary factors in Aotearoa influencing effective Māori student transitions into tertiary education were investigated. Data were collected and analysed through repeated semistructured interviews and focus groups over the 2016-2018 period with 20 Māori students enrolled in a wānanga, a polytechnic and a university. Participants experienced their transition as a journey, continuously evolving their identities and agency in relation to the tertiary education environments and social structures they encountered.
The findings suggest that transitions to tertiary education for Māori students involve a reciprocal interplay of identity, agency and structure which support or constrain transition experiences. Effective transition experiences were underpinned by processes of continuity enabling identity growth. Support was central to how well participants perceived their transition—racism and lack of support were significant barriers; suitable support was a significant enabler.
An over-riding theme from this research related to the interplay of power relations and Māori identity. How effectively participants developed a sense of belonging (or alienation) and identity growth linked to the tertiary education environments they encountered during their transition. Within wānanga, participants felt their Māori cultural identity was highly valued; within polytechnics, there was a sense that Māori culture is included but more could be done; within universities, a need for more inclusive practices to support Māori learner requirements was identified.
Lastly, this research was conducted by a Pākehā researcher working across kaupapa Māori spaces within interpretive and critical paradigms. Unexpected moments of struggle, discomfort and vulnerability opened up new and deeper understanding of implications for Pākehā educators and researchers engaging across Māori research spaces. This thesis argues for Pākehā to use their privilege to foster more equitable social structures. Equitable social structures would be beneficial for Māori transitions into tertiary education environments.

text: Māori transitions into tertiary education This thesis critically examines Māori transitions into tertiary education. The research explored the lived transition experiences of 20 Māori tertiary education students in the Bay of Plenty region. Historical and contemporary factors in Aotearoa influencing effective Māori student transitions into tertiary education were investigated. Data were collected and analysed through repeated semistructured interviews and focus groups over the 2016-2018 period with 20 Māori students enrolled in a wānanga, a polytechnic and a university. Participants experienced their transition as a journey, continuously evolving their identities and agency in relation to the tertiary education environments and social structures they encountered.
The findings suggest that transitions to tertiary education for Māori students involve a reciprocal interplay of identity, agency and structure which support or constrain transition experiences. Effective transition experiences were underpinned by processes of continuity enabling identity growth. Support was central to how well participants perceived their transition—racism and lack of support were significant barriers; suitable support was a significant enabler.
An over-riding theme from this research related to the interplay of power relations and Māori identity. How effectively participants developed a sense of belonging (or alienation) and identity growth linked to the tertiary education environments they encountered during their transition. Within wānanga, participants felt their Māori cultural identity was highly valued; within polytechnics, there was a sense that Māori culture is included but more could be done; within universities, a need for more inclusive practices to support Māori learner requirements was identified.
Lastly, this research was conducted by a Pākehā researcher working across kaupapa Māori spaces within interpretive and critical paradigms. Unexpected moments of struggle, discomfort and vulnerability opened up new and deeper understanding of implications for Pākehā educators and researchers engaging across Māori research spaces. This thesis argues for Pākehā to use their privilege to foster more equitable social structures. Equitable social structures would be beneficial for Māori transitions into tertiary education environments.

year: 2019