Search results

1 – 10 of 38
To view the access options for this content please click here
Article
Publication date: 3 October 2016

Sashika Abeydeera, Helen Tregidga and Kate Kearins

In recognition of the potential for Buddhism to advance sustainability, this paper aims to investigate whether Buddhism appears to be informing the sustainability…

Downloads
2592

Abstract

Purpose

In recognition of the potential for Buddhism to advance sustainability, this paper aims to investigate whether Buddhism appears to be informing the sustainability practices of corporations within a particular national context. Corporate sustainability reports are used as a site of analysis.

Design/methodology/approach

Sixteen corporate sustainability reports from a set of sustainability award-winning corporations in Sri Lanka, a country with a strong Buddhist presence, are analysed. Evidence of Buddhist principles and values related to sustainability is sought to ascertain the extent to which Buddhism is evident in disclosures within the reports. The influence of global institutions is also considered.

Findings

Analysis reveals surprisingly little evidence of Buddhist principles and values in the corporate sustainability reports of these award-winning corporations. Sustainability reporting practices are revealed to be highly institutionalised by global influences, with the majority of the reports examined explicitly embracing global standardisation. The standardisation of corporate sustainability reporting through the pursuit of globally accepted reporting frameworks is argued to have caused a disconnect between Buddhism as a prevalent institutional force in the local culture and context and the corporate representations evident in such reporting. Potential consequences of this disconnect in relation to the ability for Buddhism to inform sustainability practices at the organisational level are considered.

Originality/value

The paper contributes to the literature on corporate sustainability reporting through considering whether local cultural context is represented within such reports and possible reasons and consequences.

Details

Meditari Accountancy Research, vol. 24 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

To view the access options for this content please click here
Case study
Publication date: 12 September 2016

Eva Collins, Kate Kearins, Helen Tregidga and Stephen Bowden

Chris Morrison and two partners introduced the first Fairtrade bananas in New Zealand in a bid to improve the social and environmental impacts of banana consumption. The…

Abstract

Synopsis

Chris Morrison and two partners introduced the first Fairtrade bananas in New Zealand in a bid to improve the social and environmental impacts of banana consumption. The trio started All Good Bananas in 2010. Using social media as a key marketing tool, the startup had grown to take a 5 percent market share in a fiercely competitive industry dominated by big players. In 2012, the entrepreneurs needed to decide the best way to increase sales of ethically sourced products under the All Good brand. Should they expand their share of the banana market or diversify into drinks?

Research methodology

The case is primarily based on tape-recorded interviews by the authors with the founding entrepreneur and three employees of All Good from May to July 2012 and an analysis of the company’s website and social media activities. Other publicly available information sources were drawn upon, and a discussion held with a New Zealand national grocery chain CEO.

Relevant courses and levels

This case has been written for use in classes in undergraduate and graduate level entrepreneurship, strategic management and sustainability. The case can be used to illustrate how very small resource-constrained startups can compete in an industry dominated by large multinational corporations, and how Fairtrade might provide a worthy differentiation focus. It is open to a consideration of judo economics. While several of the questions ask students to consider the New Zealand context in which this case is set, knowledge of New Zealand and the various industries beyond what is offered in the case is not necessary.

Theoretical bases

At a broad level the case illustrates how a small, resource-constrained startup can compete against much, much larger players through a niche Fairtrade product focus and the use of alternative marketing strategies such as guerrilla marketing and social media. In relation to the competitive dynamics within an industry, this case can be used to illustrate the concept of judo economics (also referred to as judo strategy). Both the utility and potential limits of judo economics can be demonstrated through the case by considering current activities and potential future dynamics.

Details

The CASE Journal, vol. 12 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

To view the access options for this content please click here
Article
Publication date: 15 June 2015

Christine Byrch, Markus J. Milne, Richard Morgan and Kate Kearins

The purpose of this paper is first, to investigate empirically the plurality of understanding surrounding sustainability held by those working in the business sector, and…

Downloads
4741

Abstract

Purpose

The purpose of this paper is first, to investigate empirically the plurality of understanding surrounding sustainability held by those working in the business sector, and second, to consider the likelihood of a dialogic accounting that would account for the plurality of perspectives identified.

Design/methodology/approach

The subjects of this study are those people actively working to incorporate sustainability within New Zealand business, both business people and their sustainability advisors. Participant’s subjective understanding is investigated using Q methodology, a method used widely by social science researchers to investigate typical views on a particular topic, from an analysis of the order in which participants individually sort a sample of stimuli. In this study, the stimuli were opinion statements.

Findings

Five typical understandings of sustainable development were identified, including understandings more usually attributed to business antagonists than business. Conflicts between environment and development are acknowledged by most participants. However, an agonistic debate that will create spaces, practices, and institutions through which marginalised understandings of sustainable development might be addressed and contested, is yet to be established and will not be easy.

Originality/value

The paper contributes to the few empirical investigations of the plurality of understandings of sustainability held by those people working to incorporate sustainability within business. It is further distinguished by the authors attempt to describe divergent beliefs and values, absent from their immediate business context, and absent from any academic priming. The paper also provides an illustrative example of the application of Q methodology, a method not commonly used in accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 1 December 2002

Kate Kearins and Keith Hooper

This paper outlines and exemplifies the use of a method for analysing power relations based on the work of French social theorist, Michel Foucault. The overall research…

Downloads
3074

Abstract

This paper outlines and exemplifies the use of a method for analysing power relations based on the work of French social theorist, Michel Foucault. The overall research aim of genealogical analysis is to produce “a history of the present”, a history which is essentially critical with its focus on locating forms of power, the channels it takes and the discourses it permeates. Research combining Foucauldian theorisation and method necessarily involves a selective search for injustice and subjection to reveal plausible alternatives to more pervasively modernist histories, which tend to revere progress. Salient features of a genealogical research method are detailed in the context of an actual research project previously conducted by the authors and reproduced here for the purposes of exemplification explicitly as a genealogy.

Details

Accounting, Auditing & Accountability Journal, vol. 15 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 8 June 2010

Kate Kearins

Downloads
1375

Abstract

Details

Journal of Accounting & Organizational Change, vol. 6 no. 2
Type: Research Article
ISSN: 1832-5912

To view the access options for this content please click here
Article
Publication date: 1 June 2005

Keith Hooper, Kate Kearins and Ruth Green

This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the resistance by some New Zealand museums to a mandatory valuing of…

Downloads
8562

Abstract

Purpose

This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the resistance by some New Zealand museums to a mandatory valuing of their holdings.

Design/methodology/approach

Evidence was derived from museum annual reports, interviews and personal communications with representatives of the Institute of Chartered Accountants of New Zealand (ICANZ) and a range of New Zealand museums.

Findings

ICANZ's requirement that heritage assets be accounted for in a manner similar to other assets is shown as deriving from a managerialist rationality which, in espousing sector neutrality, assumes an unproblematic stance to the particular nature and circumstances of museums and their holdings. Resisting the imposition of the standard, New Zealand's regional museums evince an identity tied more strongly to notions of aesthetic, cultural and social value implicit in curatorship, than to a concern with the economic value of their holdings. Museum managers and accountants prefer to direct their attention to what they see as more vitally important tasks related to the conservation, preservation and maintenance of heritage assets, rather than to divert scarce funds to what they see as an academic exercise in accounting.

Originality/value

The paper points to some of the difficulties inherent in the application of a one‐size‐fits‐all application of an accounting standard to entities and assets differentiated in their purpose and essence.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 31 May 2011

Belinda Luke, Kate Kearins and Martie‐Louise Verreynne

This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state‐owned enterprises (SOEs).

Downloads
3365

Abstract

Purpose

This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state‐owned enterprises (SOEs).

Design/methodology/approach

Financial returns of New Zealand SOEs were examined through a review of their annual reports over a five‐year period. Dimensions of risk were examined through interviews conducted in two phases over a two‐year period with senior executives from 12 of the (then) 17 SOEs operating in New Zealand.

Findings

Findings indicate the potential for SOEs to operate as profitable government investments, with clear support for positive financial returns under NPM. However, variations noted within individual SOEs also indicate that profitable and commercial operations may not be possible in all cases. An examination of the risks associated with SOEs' operations reveals a number of dimensions of risk, encompassing financial, political (including regulatory), reputational, and public accountability aspects.

Practical implications

There is a need for an enhanced awareness on the part of internal and external stakeholders (such as the government and general public) of the risks SOEs face in pursuing higher levels of profitability. Also required, is a more acute understanding on the part of internal and external stakeholders (e.g. government and the public) of the need for SOEs to manage the range of risks identified, given the potentially delicate balance between risk and return.

Originality/value

While previous studies have considered the financial returns of SOEs, or the risks faced by the public sector in terms of accountability, few have addressed the two issues collectively in a single context.

Details

International Journal of Public Sector Management, vol. 24 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

To view the access options for this content please click here
Article
Publication date: 13 March 2007

Christine Byrch, Kate Kearins, Markus Milne and Richard Morgan

The purpose of this paper is to explore the meaning of sustainable development held by New Zealand “thought leaders” and “influencers” promoting sustainability, business…

Downloads
5202

Abstract

Purpose

The purpose of this paper is to explore the meaning of sustainable development held by New Zealand “thought leaders” and “influencers” promoting sustainability, business, or sustainable business. It seeks to compare inductively derived worldviews with theories associated with sustainability and the humanity‐nature relationship.

Design/methodology/approach

Worldviews were explored through a cognitive mapping exercise. A total of 21 thought leaders and influencers constructed maps of their understanding of sustainable development. These maps were analysed to reveal commonalities and differences.

Findings

Participant maps illustrated disparate levels of detail and complexity. Those participants promoting business generally emphasized the economic domain, accepting economic growth and development as the key to sustainable development. An emphasis on the environmental domain, the future, limits to the Earth's resources, and achievement through various radical means, was more commonly articulated by those promoting sustainability. Participants promoting sustainable business held elements of both approaches, combining an emphasis on the environmental domain and achievement of sustainable development by various reformist means.

Research limitations/implications

This study identified the range of worldviews expressed by 21 thought leaders and influencers across three main domains only – promoters of sustainability, business or both. Extending this sample and exploring how these and other views arise and are represented within a wider population could be the subject of further research.

Practical implications

Such divergence of opinion as to what connotes sustainable development across even a small sample does not bode well for its achievement. The elucidation of the worldview of promoters of sustainable business points to the need to consider more carefully the implications of environmentalism, and other aspects of sustainability, integrated into a business agenda.

Originality/value

This paper contributes to empirical research on environmental worldviews which has barely penetrated discussion of sustainability within the management and business literature. It shows cognitive mapping to be an effective technique for investigating the meaning of a conceptual theme like sustainable development.

Details

Qualitative Research in Accounting & Management, vol. 4 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

To view the access options for this content please click here
Article
Publication date: 1 May 2006

Linda J. Twiname, Maria Humphries and Kate Kearins

As part of an ongoing project on worker well‐being, this paper aims to examine the application of flexible work arrangements through the experiences of core workers in a…

Downloads
4119

Abstract

Purpose

As part of an ongoing project on worker well‐being, this paper aims to examine the application of flexible work arrangements through the experiences of core workers in a small, European‐owned, New Zealand manufacturing firm.

Design/methodology/approach

A participatory action research approach is taken.

Findings

The research reveals that flexible employment arrangements utilised in this firm did not afford protection to core workers as theory suggests. Both core and peripheral workers were exposed to pressure primarily to extend their hours of work and to reduce their expectations regarding remuneration. Production level increases were not reflected in increases in numbers of core workers; in fact perceived job security was low. Core workers felt pressure to work extended hours out of their commitment to the firm, each other, and to maintain their own employment.

Practical implications

The use of more democratic processes inherent in action research oriented at workplace well‐being are shown to have had some value toward enhancing worker well‐being.

Originality/value

The paper demonstrates that the participative project placed pressure upon management and that it had the potential to redress a power imbalance within the employment relationship.

Details

Journal of Organizational Change Management, vol. 19 no. 3
Type: Research Article
ISSN: 0953-4814

Keywords

To view the access options for this content please click here
Article
Publication date: 10 May 2011

Belinda Luke, Kate Kearins and Martie‐Louise Verreynne

This paper aims to examine the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed…

Downloads
5084

Abstract

Purpose

This paper aims to examine the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed through an analysis of theory and refined through an examination of practice.

Design/methodology/approach

This framework is considered in the context of potentially entrepreneurial and strategic activity undertaken by 12 of the 17 state‐owned enterprises (SOEs) operating in New Zealand in 2006‐2007. Based on a review of documents, observation, and interviews with SOE executives, cases of 12 SOE activities were analysed to compare and contrast strategic entrepreneurship in practice.

Findings

The findings reveal distinct elements within the four activities classified as strategic entrepreneurship, activities, such as leveraging from core skills and resources from a strategic perspective, and innovation from an entrepreneurial perspective.

Originality/value

This study is one of the first to examine the nature of strategic entrepreneurship in practice and the associated financial returns.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 17 no. 3
Type: Research Article
ISSN: 1355-2554

Keywords

1 – 10 of 38