Purpose – Through an analysis of corporate sustainable development reporting, this paper seeks to examine critically language use and other visual (re)presentations of sustainable development within the business context. It aims to provide a framework to interpret and tease out business...

Purpose – The purpose of this paper is to examine the conditions and processes affecting the operation of an audit committee within the context of a New Zealand district health board (DHB). Design/methodology/approach – The methodology used in this paper was exploratory and qualitative,...

Purpose – The purpose of this paper is to evaluate threats to dissolve the New Zealand Serious Fraud Office (SFO) as interpreted through the public press. Design/methodology/approach – An institutional approach is adopted in this case, and the analysis is driven by Oliver's understandings of...

The River Values Assessment System (RiVAS) uses a combination of expert panels and multi criteria analysis to identify primary attributes (or main features) of river values (e.g., whitewater kayaking, native birds) and their key indicators. The resulting data set is used to rank rivers for their...

Purpose – The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public benefit entities is broader...

Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting researchers. Design/methodology/approach – The paper is based on a case study approach to visualizing and calculating the city. Findings – There is a major preoccupation with the...

Purpose – The combination of low rates of private saving and projected increases in the fiscal burden of financing a public pension scheme for an ageing population poses a major policy challenge in New Zealand. Policy discourses espouse pension reform and the redoubling of household saving...

New Zealand, as a resource-based economy anxious to protect and promote its clean-and-green image, appropriately sees green growth as a natural direction for future development. The country’s environment is of high quality, and depletion of its abundant natural resources is for the most part...

Since 2000 six standardised biennial public surveys of the state of the New Zealand environment have been undertaken. A fresh water case study was included in the 2010 postal survey and in an electronic survey. Desirable futures for New Zealand's fresh water resources, sources of damage to...

Beginning in 2000 Lincoln University has completed biennial surveys of people's perceptions of the state of the New Zealand environment. The surveys use the Pressure-State-Response framework for state of the environment reporting to assess resources such as air quality, native plants and...