Anil K. Narayan

Purpose: This paper aims to examine the issues of underrepresentation and barriers that impede Pasifika students’ achievement and success in tertiary accounting education. Design/methodology/approach: The participants of the study were the second- and third-year students from the “Pasifika” ethnic community enrolled in undergraduate accounting degree papers. The first stage of data were collected through face-to-face questionnaire survey and quantitatively analysed. Further data were collected through focus group meetings held as “talona” sessions and analysed using descriptive narrative, to capture the lived experience of the students. Findings: The findings of the study suggest that low self-efficacy beliefs, low self-regulation and culturally unresponsive pedagogical practices negatively impact on Pasifika student success in accounting education. Better student engagement; use of culturally responsive pedagogy; utilisation of internal assessment tools; and more strategic use of group work could help enhance the retention and success of Pasifika students in accounting programmes. The findings also suggest that the institutional support framework for Pasifika students’ needs to be more responsive to proactively help develop their self-efficacy and self-regulation learning needs. Practical implications: This research makes a significant contribution by informing accounting educators, support staff, tertiary institutions and other stakeholders including Pasifika students, of potential challenges faced by Pasifika students in completing a tertiary accounting qualification. The findings have the potential to assist in the design and implementation of actionable strategies to enhance the retention and success rates for students from this group. Originality/value: This research complements earlier studies on barriers faced by students from disadvantaged communities in gaining tertiary qualifications and looks specifically at challenges faced by Pasifika students in gaining an accounting qualification.

Purpose: The purpose of this study is to uncover the extent of utilisation of photographs depicting corporte social responsibility (CSR) information in corporate annual reports and the possible motives for their use. Design/methodology/approach: The study used visual content analysis, based on Banks’ (2001) strategy of “looking through”, “looking at” and “looking behind” photographic images, to examine and analyse 4,933 photographs contained in the 2005, 2010 and 2015 annual reports of 70 companies listed on New Zealand Stock Exchange. The findings were interpreted using the impression management theoretical construct. Findings: The findings show a marked increase in the utilisation of photographs for CSR-associated disclosures by the sample companies. Surprisingly, the quantity of photographs depicting environmental performance has declined, whereas those featuring product responsibility have increased significantly. The “messages” encoded in the photographs create idealistic images of the companies being caring and responsible corporate citizens. This suggests that companies are systematically using symbolic presentations such as photographs of children and families for rhetorical impression management. Practical implications: The study contributes to a greater understanding of the power of photographs in representing and constructing “reality” of CSR performance. The findings have the potential to inform and assist the promulgation of guidelines for CSR reporting, as well as make users aware that photographs could be exploited as a rhetoric and impression management tool in pursuit of symbolic legitimacy. Originality/value: The study develops a structured approach for categorising and analysing CSR-related photographs and adds to the scant literature on the utilisation of photographs as a medium for CSR information dissemination.

Purpose: The purpose of this paper is to provide an ethical perspective that goes beyond best practice in performance measurement systems in the public sector to help minimise unintended and unethical effects. Design/methodology/approach: The paper draws on the ethical concepts of bounded ethicality, ethical blind spots and ethical fading to help illuminate the dark side of performance measurement in public sector organisations. Findings: An understanding of the psychological tendencies that create unethical behaviours will assist compliance with ethics and morality and is a way forward towards minimising the unintended consequences of performance measurement in the public sector. Practical implications: The findings will assist public sector managers by providing a greater understanding of why so many unethical acts occur and how to overcome ethical failures in the design and use of performance measurement systems. Originality/value: The study adds value by contributing to performance measurement literature on the need to recognise the limitations of the human mind and innate psychological processes that make people systematically and unknowingly engage in unethical behaviour. The ethical concepts proposed in this paper go beyond the best practice notions of performance measurement and extend the toolkit of performance measurement techniques in the public sector.