title: The accounting challenges for indigenous businesses: a Pacific Islands case study

authors: Sharma, Umesh Prasad

abstract: Purpose: This paper aims to examine the accounting challenges faced by indigenous businesses in the wholesale and retail market in Tonga. Design/methodology/approach: The data were collected through semi-structured interviews with 24 participants, from a mix of individuals from the wholesale and retail market in Tonga. This paper uses institutional logics framework to inform the study. Findings: The research findings suggest an inability of indigenous businesses to adapt to significant changes in the market and overcome the economic and social challenges faced in the business environment involving accounting values. A lack of business skills and accounting knowledge, restrictive traditions and religious obligations and a poor business investment climate are key factors behind the inability of the indigenous Tongan businesses to succeed. Research limitations/implications: The paper is limited to a study on Tonga only. The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. Practical implications: The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. As a way forward, participants suggest that an inclusive approach for the government, businesses and stakeholders in policy formulation and consultation would create a better business environment that would foster the development and growth of the wholesale and retail business sector in Tonga. There is a dearth of cultural studies in accounting in countries within the developing world, particularly in the Oceania region. Social implications: There are many accounting challenges faced by the indigenous Tongan business people in the market, which indicate specific areas where the attention of the policymakers should be directed. A better accountability from the government is needed on their efforts to encourage inclusion of indigenous businesses. Originality/value: This paper extends the literature by considering inclusivity challenges for ethnically marginalised collectives of individuals in small business. The research findings suggest a gap in knowledge in the current business environment with respect to the Western accounting practices in the indigenous society.

text: The accounting challenges for indigenous businesses: a Pacific Islands case study Purpose: This paper aims to examine the accounting challenges faced by indigenous businesses in the wholesale and retail market in Tonga. Design/methodology/approach: The data were collected through semi-structured interviews with 24 participants, from a mix of individuals from the wholesale and retail market in Tonga. This paper uses institutional logics framework to inform the study. Findings: The research findings suggest an inability of indigenous businesses to adapt to significant changes in the market and overcome the economic and social challenges faced in the business environment involving accounting values. A lack of business skills and accounting knowledge, restrictive traditions and religious obligations and a poor business investment climate are key factors behind the inability of the indigenous Tongan businesses to succeed. Research limitations/implications: The paper is limited to a study on Tonga only. The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. Practical implications: The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. As a way forward, participants suggest that an inclusive approach for the government, businesses and stakeholders in policy formulation and consultation would create a better business environment that would foster the development and growth of the wholesale and retail business sector in Tonga. There is a dearth of cultural studies in accounting in countries within the developing world, particularly in the Oceania region. Social implications: There are many accounting challenges faced by the indigenous Tongan business people in the market, which indicate specific areas where the attention of the policymakers should be directed. A better accountability from the government is needed on their efforts to encourage inclusion of indigenous businesses. Originality/value: This paper extends the literature by considering inclusivity challenges for ethnically marginalised collectives of individuals in small business. The research findings suggest a gap in knowledge in the current business environment with respect to the Western accounting practices in the indigenous society.

year: 2025

title: Variability of blue carbon stocks in restored saltmarsh wetlands: Bay of Plenty, Aotearoa New Zealand

authors: Visser, Jade Skye

abstract: As anthropogenic pressures including urbanisation and climate change continue to pressure the natural environment, there is a great need to focus on solutions that both increase ecosystem resilience and mitigate climate change. Coastal wetlands are a “powerhouse” environment that have the potential to achieve this and much more. Among the variety of coastal wetlands, saltmarsh habitats are one of the most degraded environments globally, with a mere <10% estimated to remain in Aotearoa New Zealand. Many saltmarshes have been lost  due to factors such as,  conversion to pasture, and/or environmental degradation. As part of the conversation around saltmarsh restoration, nature-based solutions are a tool that is being increasingly considered when it comes to climate change mitigation and adaptation,  due to the large potential saltmarshes possess to sequester CO2 alongside adapting to sea level rise such as by providing a space for flood water and for vegetation to slow down storm surges, alongside other environmental and societal benefits.

This study investigates the blue carbon dynamics in restored and control saltmarsh habitats in the Bay of Plenty Aotearoa New Zealand, focusing on bulk density, concentration of carbon (%), Total Organic Carbon (TOC), Sediment Accumulation Rates (SAR), and Carbon Accumulation Rates (CAR). We focus on changes in blue carbon with time since saltmarsh restoration. Bulk density analysis revealed minimal variability among sites, with Matua Saltmarsh exhibiting the largest standard error (0.765 ± 0.057g cm3) and Wainui River Saltmarsh the lowest mean bulk density (0.633 ± 0.032g cm3). Carbon concentration was generally highly variable across sites, with Matua Saltmarsh exhibiting the highest mean concentration (5.83 ± 1.151%) and Wainui Repo Whenua the lowest (2.91 ± 0.26%). Total organic carbon stock decreased with depth across sites, with Matua Saltmarsh having the highest total organic carbon stock (1.21 ± 0.005g cm3 or 121.42 ± 0.534t ha-1) and Te Awa o Ngātoroirangi the lowest (0.69 ± 0.004g cm3 or 68.66 ± 0.401t ha-1). Carbon accumulation rates generally increased with restoration age, with Wainui River Saltmarsh exhibiting the highest sediment accumulation rate (11.57mm yr-1) and Matua Saltmarsh the highest carbon accumulation rate (161.87g m-2 yr-1 over the last 20 years). While no distinct trends in blue carbon stocks and concentration emerged between the restored and control environments, it is notable that restored saltmarshes consistently exhibited substantial carbon stocks compared to controls and global standards. Moreover, there were higher mean TOC figures within the first ~30 years post-restoration. These results align with expectations from previous studies, emphasizing the efficacy of saltmarsh restoration efforts in enhancing future carbon storage potential in Aotearoa. 

These findings underscore the need for comprehensive investigations into the roles of vegetation, sedimentation rates, microbial processes, alongside catchment hydrological conditions history. This thesis also highlights that long-term monitoring beyond the initial 20- 30 years post-restoration is crucial to comprehensively understand the trajectory of blue carbon dynamics. In addition, comparative studies accounting for diverse restoration techniques and assessments of broader ecosystem services delivered by saltmarsh restoration are essential. Addressing these factors will deepen our understanding of the specific mechanisms influencing blue carbon dynamics in Aotearoa's restored saltmarshes.

text: Variability of blue carbon stocks in restored saltmarsh wetlands: Bay of Plenty, Aotearoa New Zealand As anthropogenic pressures including urbanisation and climate change continue to pressure the natural environment, there is a great need to focus on solutions that both increase ecosystem resilience and mitigate climate change. Coastal wetlands are a “powerhouse” environment that have the potential to achieve this and much more. Among the variety of coastal wetlands, saltmarsh habitats are one of the most degraded environments globally, with a mere <10% estimated to remain in Aotearoa New Zealand. Many saltmarshes have been lost  due to factors such as,  conversion to pasture, and/or environmental degradation. As part of the conversation around saltmarsh restoration, nature-based solutions are a tool that is being increasingly considered when it comes to climate change mitigation and adaptation,  due to the large potential saltmarshes possess to sequester CO2 alongside adapting to sea level rise such as by providing a space for flood water and for vegetation to slow down storm surges, alongside other environmental and societal benefits.

This study investigates the blue carbon dynamics in restored and control saltmarsh habitats in the Bay of Plenty Aotearoa New Zealand, focusing on bulk density, concentration of carbon (%), Total Organic Carbon (TOC), Sediment Accumulation Rates (SAR), and Carbon Accumulation Rates (CAR). We focus on changes in blue carbon with time since saltmarsh restoration. Bulk density analysis revealed minimal variability among sites, with Matua Saltmarsh exhibiting the largest standard error (0.765 ± 0.057g cm3) and Wainui River Saltmarsh the lowest mean bulk density (0.633 ± 0.032g cm3). Carbon concentration was generally highly variable across sites, with Matua Saltmarsh exhibiting the highest mean concentration (5.83 ± 1.151%) and Wainui Repo Whenua the lowest (2.91 ± 0.26%). Total organic carbon stock decreased with depth across sites, with Matua Saltmarsh having the highest total organic carbon stock (1.21 ± 0.005g cm3 or 121.42 ± 0.534t ha-1) and Te Awa o Ngātoroirangi the lowest (0.69 ± 0.004g cm3 or 68.66 ± 0.401t ha-1). Carbon accumulation rates generally increased with restoration age, with Wainui River Saltmarsh exhibiting the highest sediment accumulation rate (11.57mm yr-1) and Matua Saltmarsh the highest carbon accumulation rate (161.87g m-2 yr-1 over the last 20 years). While no distinct trends in blue carbon stocks and concentration emerged between the restored and control environments, it is notable that restored saltmarshes consistently exhibited substantial carbon stocks compared to controls and global standards. Moreover, there were higher mean TOC figures within the first ~30 years post-restoration. These results align with expectations from previous studies, emphasizing the efficacy of saltmarsh restoration efforts in enhancing future carbon storage potential in Aotearoa. 

These findings underscore the need for comprehensive investigations into the roles of vegetation, sedimentation rates, microbial processes, alongside catchment hydrological conditions history. This thesis also highlights that long-term monitoring beyond the initial 20- 30 years post-restoration is crucial to comprehensively understand the trajectory of blue carbon dynamics. In addition, comparative studies accounting for diverse restoration techniques and assessments of broader ecosystem services delivered by saltmarsh restoration are essential. Addressing these factors will deepen our understanding of the specific mechanisms influencing blue carbon dynamics in Aotearoa's restored saltmarshes.

year: 2023-12-24

title: Exploring the nature of intimate relationships: A Māori perspective

authors: King, Pita

subjects: Maori

abstract: The 2002 World Report on Violence states that violence occurs in about 70 percent of intimate relationships (Krug, Dahlberg, Mercy, Zwi, & Lozano, 2002). New Zealand research indicates that more than a quarter of relationships have experienced intimate partner violence (IPV), with Māori (Indigenous people of New Zealand) women three times more likely to experience IPV in their lifetime. Utilising Kaupapa Māori (Māori-centred approach) and narrative methodologies, this paper explores the nature of intimate relationships from a Māori perspective, investigating how Māori initiate intimate relationships, attempt to maintain positive intimate relationships and when applicable, exit intimate relationships. The findings from two case studies reveal that intimate relationships involve identity negotiation and an incorporation of cultural values. Communication processes are highlighted as a facilitating factor of intimate relationships.

text: Exploring the nature of intimate relationships: A Māori perspective The 2002 World Report on Violence states that violence occurs in about 70 percent of intimate relationships (Krug, Dahlberg, Mercy, Zwi, & Lozano, 2002). New Zealand research indicates that more than a quarter of relationships have experienced intimate partner violence (IPV), with Māori (Indigenous people of New Zealand) women three times more likely to experience IPV in their lifetime. Utilising Kaupapa Māori (Māori-centred approach) and narrative methodologies, this paper explores the nature of intimate relationships from a Māori perspective, investigating how Māori initiate intimate relationships, attempt to maintain positive intimate relationships and when applicable, exit intimate relationships. The findings from two case studies reveal that intimate relationships involve identity negotiation and an incorporation of cultural values. Communication processes are highlighted as a facilitating factor of intimate relationships.

year: 2012