Business: Chapters and Books
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Item Open Access Disabled Women Entrepreneurs and Microfinance: A Road Less Travelled (For a Reason)?(Edward Elgar Publishing (In Print), 2022) Ranabahu, Nadeera; Tanima, F.A.; Yousafzai S; Ng W; Sheikh S; Coogan TItem Open Access Digitally Prepared? The Journeys of the Revenue Administrations in Australia and New Zealand(Routledge, 2022) Granger J; Sawyer, Adrian; Hendriyetty N; Evans C; Kim CJ; Taghizadeh-Hesary FThis book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. This chapter presents an in-depth exploratory case study of the “digital journeys” of Australia and New Zealand to explore how digitalization is shaping revenue administrations. The study applies a tax policy lens and largely positivist approach, with some normative suggestions. While there is no specific theoretical framework, the study observes how institutional factors influence the ability of the state to create productive political relationships with key groups. The digital journeys of both administrations over the last 3 decades include some common features and challenges. The question “Have they done enough, fast enough, to be ready for the challenges of the 21st century digital economy?” is explored by charting the development of digital services in the two countries, the role of smart data exploitation, the emergence of new policies and powers, and both administrations’ readiness to support their governments in responding to the coronavirus disease pandemic. Finally, the “new normal” for these administrations is discussed and some recommendations offered.Item Open Access Assessing the impacts of social entrepreneurs and social enterprises in tourism(Edward Elgar, 2022) Boluk K; Aquino, Richard S.; Stofellen A; Ioannides DTourism social entrepreneurs are considered important stakeholders in sustainable community development. The concept has been gaining attention in the tourism scholarship; however, an examination of the specific impacts made by tourism social entrepreneurs and their enterprises are limited. This chapter therefore aims to examine the impacts of social entrepreneurs and social enterprises in tourism. To reveal the social nature of this entrepreneurial phenomenon in tourism, our analysis was guided by Gartner's (1985) framework for describing new venture creation. By applying Gartner's (1985) framework comprising the individual, the organization, the process, and environment, we draw attention to where the current scholarship is emphasized before we lead into a discussion on the impacts of tourism social entrepreneurs, and opportunities for future scholarship.Item Open Access Promoting Curiosity, Creativity and Clarity in Management Education(IntechOpen, 2022) Walsh, Christian; Brito SMDRIn order for management education to move beyond the analytical thinking of the last century to promote creative thinking more appropriate for today’s organizations we need to build new courses that allow for organic flexible approaches to building diverse types of knowledge. We need to nurture student curiosity and encourage them to delve deeply into unknown fields. By approaching problems with curious humility they can begin to understand the nuances of tensions and trade-offs that exist at the heart of complex issues. We also need to unleash student creativity and support intelligent generative failure in order to learn. They need to learn the skills of experimentation in order to test ideas in uncertain contexts. We also need to promote clarity of purpose and communication that will enable innovation to be implemented and have positive impact in the world. In this chapter a new process model covering each of these aspects is described along with an illustrative example of how this has been applied in a redesigned MBA course over the last 5 years.Item Open Access How management control practices enable strategic alignment during the product development process(Emerald Group Publishing Limited, 2016) Biswas SSN; Chuang S; Akroyd, ChrisPurpose - This paper examines how the management control practices of organization members enable the alignment of product development projects with potentially conflicting corporate strategies during the product development process. Methodology/approach - Using an ethnomethodology informed research approach, we carry out a case study of an innovative New Zealand food company. Case study data included an internal company document, interviews with organization members, and an external market analysis document. Findings - Our case study company had both sales growth and profit growth corporate strategies which have been argued to cause tensions. We found that four management control practices enabled the alignment of product development projects to these strategies. The first management control practice was having the NPD and marketing functions responsible for different corporate strategies. Other management control practices included the involvement of organization members from across multiple functions, the activities they carried out, and the measures used to evaluate project performance during the product development process. Research limitations/implications - These findings add new insights to the management accounting literature by showing how a combination of management control practices can be used by organization members to align projects with potentially conflicting corporate strategies during the product development process. Practical implications - While the alignment of product development projects to corporate strategy is not easy this study shows how it can be enabled through a number of management control practices. Originality/value - We contribute to the management accounting research in this area by extending our understanding of the management control practices used during the product development process.Item Open Access Chapter 2: Beyond budgeting: Distinguishing modes of adaptive performance management(2017) O'Grady W; Scott I; Akroyd, ChrisPurpose: The purpose of this study is to analyze the changes organizations can adopt to move beyond budgeting. We show how these changes can be understood as modes of adaptive performance management that explains the ways in which organizations move beyond budgeting to become more adaptive. The proposed modes are then used to derive propositions for future research. Methodology/approach: We follow a conceptual approach through an analysis of the beyond budgeting principles using the management and systems literatures on radical decentralization. We theorize how organizations can enhance their adaptability to environmental uncertainty through changes to their management structure and control processes. Findings: We show that organizations can move beyond budgeting by decentralizing within or beyond their management structure and modifying or removing their budget-based control processes. We propose that beyond budgeting can be conceptualized as four modes of adaptive performance management: better budgeting, advanced budgeting, restricted budgeting, and nonbudgeting. Research limitations/implications: The four modes of adaptive performance management can be used in future research to consider how changes to management structures and budget-based control processes can enhance the organizational adaptability needed to manage environmental uncertainty. Practical implications: We show that while the nonbudgeting mode may be most suited to organizations facing high levels of environmental uncertainty, organizations facing low-to-moderate levels of environmental uncertainty can achieve sufficient levels of adaptability with less extensive changes to management structure and budget-based control processes. Originality/value: The four modes of adaptive performance management reflect different approaches for dealing with environmental uncertainty. Positioning nonbudgeting as one mode and identifying alternate modes of adaptive performance management provides a basis for comparing and understanding the changes organizations make to move beyond budgeting.Item Open Access From Taking Flight to Putting Down Roots: A Narrative Perspective of the Entrepreneurial Journey of a Refugee(Palgrave, 2021) de Vries, Huibert; Ranabahu, N.; Basharati, Zhiyan; Cooney TIntroduction: Significant world events in the first two decades of the twenty-first century have highlighted the impact of global mobility on the interrelationships between and within countries and communities. Factors such as the European refugee crisis, political turbulence in Venezuela, the growth of economic migrants and the general globalisation of human capital, has raised global awareness regarding movements of both voluntarily and displaced people. It has also engendered an ongoing debate regarding the impacts of these movements of people and it has created public disquiet regarding how to resolve the complex economic, political, social and cultural issues surrounding the integration of the world’s displaced people. The plight of displaced people is nothing new, as humanitarian principles of offering refuge to such people dates back to the 17th Century (Bakewell, 1999). Currently ‘displaced people’ is a term used to describe those that have been victims of severe disruption within and between societies (Newman, 2003, p.5). Such displacement can be from conflicts such as civil wars (Fazel, Reed, Panter-Brick, & Stein, 2012), economic collapse of the state (Newman, 2003), political unrest (Miyares, 1998), persecution due to race, religion or nationality (Newman, 2003; Sulaiman-Hill & Thompson, 2013) and environmental displacement (Moberg, 2009). Newman (2003, p.9) reasoned that: “the distinction between different types of immigrants – including asylum seekers, economic migrants, and those displaced by war and in need of temporary protection – is often clearer in theory than in reality.” Current definitions have been criticised as excluding a great many of the world’s displaced people. For example, existing international legal instruments do not adequately deal with the current reality of asylum needs (Newman, 2003) or those displaced by natural disaster (Moberg, 2009). As a further cautionary note, there are also some concerns about validity regarding records of the number of displaced persons (Bakewell, 1999). Gemenne (2011) argued that estimates and predictions are often generated for media attention rather than being empirically grounded. They also contend that it can be difficult to provide accurate data from developing countries which lack the statistical capacity to monitor migration movements. To further complicate matters, there can be issues of people inhabiting borderless zones between countries (Tangseefa, 2006) and there is a lack of acknowledgement of persecution that occurs within private settings – especially those affecting women (Boyd, 1999). Despite disagreements on definition, there is broad concurrence that the worldwide measuring and classification of the various displaced people is significant from a sheer mass perspective. Within the world’s estimated migrant population of 258 million (United Nations, 2017), recent international data indicates that 68.5 million of these are forcibly displaced. These have been classified as: 25.4 million refugees, of which over one half of whom are under the age of 18; 3.1 million asylum seekers and 40 million internally displaced people. Eighty-five percent of these displaced people are in developing countries (UNHCR, 2019b). Furthermore, there has been a rapid increase in displaced people worldwide. Heilbrunn et al. (2019) have observed that internally displaced asylum seekers and refugees have increased from 17 million in 2000 to 67.75 million in 2016, with a major recent spike in numbers since 2014 (when they were estimated at 35.85 million), thereby recording the highest level of migration in the world’s history.Item Open Access Effectuation thinking and the manifestation of socio-cultural complexities in Sri Lankan female entrepreneurs' business decisions(Routledge, 2018) Ranabahu, N.; Barrett M; Yousafzai S; Lindgreen A; Saeed S; Henry C; Fayolle AItem Open Access The Economic Integration of Women Refugee Entrepreneurs in New Zealand(Routledge, 2021) Ranabahu, N.; de Vries HP; Basharati Z; McAdam M; Cunningham JAForcible displacement and asylum-seeking experiences shape refugee women’s social and economic integration into host communities. Applying a mixed-embeddedness theoretical frame, this chapter studies how women refugees’ asylum-seeking journey and resettlement experience shaped their business start-up and development in the host country. We chronicled four women refugee entrepreneurs in New Zealand to illustrate the social, cultural, economic and institutional factors that affect their everyday businesses experiences. These experiences are embedded in multiple contextual layers related to home country, transitional journey and host country events. Business activities require both adult and young women, who arrived in New Zealand as refugees, to reconcile their host and home country identities and asylum-seeking journey. These findings advance the mixed-embeddedness narrative on refugee women in business.Item Open Access New Zealand(IBFD, 2019) Sawyer A; Smith A; Lang M; Owens J; Pistone P; Rust A; Schuch J; Staringer CItem Open Access The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement(Centre for Commercial and Corproiate Law Inc, 2020) Sawyer ATo improve the quality of recommendations arising from regular reviews of the tax system, a permanent oversight body that is ‘independent’ of the Government is developed. Drawing from earlier work, as well as considering existing structures that could be modified, this book provides the basis for improving the effectiveness and efficiency of tax reform advice in New Zealand. Its major contribution, other than the historical review, is to reflect on experience, and consequently, propose a new form of independent tax oversight body, established as a Crown entity, to be known as the New Zealand Taxation Review Commission (NZTRC).Item Open Access Chapter 25: Controlled Foreign Company Legislation in New Zealand(IBFD, 2020) Sawyer A; Smith A; Kofler G; Lang M; Owens J; Pistone P; Rust A; Schuch J; Spies K; Staringe CNew Zealand enacted controlled foreign company (CFC) legislation in 1988 along with complementary legislation covering the taxation of foreign investment funds (FIFs) and offshore trusts. The CFC rules came into effect in several stages with the first part targeting companies resident in a list of nil or low-tax jurisdictions from 1 April 1988, while, for companies resident in other states, from 1 April 1993.Item Open Access New Zealand, Country note(The International Network on Leave Policies and Research, 2020) Masselot A; Morrissey S; Koslowski A; Blum S; Dobrotić I; Kaufman G; Moss PItem Open Access Organizational Resilience in Action: A Study of a Large Scale, Extended-Disaster Setting(Elgar, 2020) Walker, Bernard; Malinen, Sanna; Naswall, Katharina; Nilakant, Venkataraman; Kuntz, Joana; Powley, E.; Caza, B.; Caza, A.Item Open Access Women in the Workforce: Still Unequal after all these Years?(Victoria University press, 2017) Reilly A; Masselot AM; Anderson G; Rasmussen EItem Open Access Small Tax Dispute Resolution In New Zealand – Making Taxpayers ‘Winners’ Not ‘Losers’(2018) Maples AJ; Jone MIn his 2011 comparative study, Maples observes that, despite the then recent positive administrative changes implemented by Inland Revenue (including facilitated conferences and the ability to opt-out of the dispute process after the conference phase), “these changes do not alter the fact that the [New Zealand] dispute process essentially provides ‘a one size fits all’ procedure for tax disputes, irrespective of their complexity and the amount in dispute.” Moreover, as noted by various commentators both prior to and following Maples’ study, taxpayers with small tax disputes are either ‘burnt off’ through the dispute process or may not even challenge Inland Revenue’s position. Fast forward seven years – what has changed for small tax dispute resolution? While no substantive changes have occurred in the New Zealand (NZ) tax dispute resolution process since Maples’ 2011 study; the three other countries: Australia, the United Kingdom and Canada, considered by Maples have all subsequently implemented changes focussed on, or potentially benefitting, small tax disputes. This present study looks at these developments and additionally considers the current small tax dispute resolution processes in the United States. The study concludes by considering what lessons NZ can learn from the four jurisdictions analysed.Item Open Access In search of information in the digital age – A comparison of the Australian, New Zealand and United Kingdom access powers(2018) Maples AJ; Woellner RThe effective operation of any taxing regime depends ultimately upon the revenue authority being able to obtain timely and reliable information about a taxpayer’s relevant activities (both domestically and, increasingly offshore). The most detailed substantive provisions, whether they be income tax, GST, or other regimes, are of little use unless the authorities can obtain the information needed to establish (or at least approximate) a taxpayer’s liability.At a time when revenue authorities are making increasing use of technology in order to assess risk and base assessments, their access powers (or at least the threat of them) remain a key element in obtaining relevant information on which to base assessments. From the taxpayers’ perspective, the erosion of their “supposed long-established right to have their information and affairs kept confidential and private”, in part due to developments in technology and data sharing, means it is even more important to ensure that the access powers whereby such information is collected are on the one hand robust, but on the other hand provide adequate safeguards for taxpayers. It is therefore both interesting and informative to compare and contrast the powers given to authorities in different countries, in order to evaluate them and identify particular aspects of one country’s access powers which might usefully be adopted or refined by others in order to improve their own provisions. A multiple unit case study approach has accordingly been adopted in this paper to compare the access powers available to the Australian Tax Office, New Zealand (NZ) Inland Revenue and Her Majesty’s Revenue and Customs (HMRC) in the United Kingdom (UK).Item Open Access Does Cyberspace Need Antitrust?(Cato Institute, 2003) Crampton, E.; Boudreaux, D.J.; Thierer, A.; Crews, C.W. Jr.Item Open Access Robust analytical egalitarianism: Worst-case political economy and the socialist calculation debate(University of Canterbury. Economics., 2008) Farrant, A.; Crampton, E.; Peart, S.; Levy, D. M.Robust political economy built on worst case assumptions must carefully state joint hypotheses as the best or worst case nature of individual assumptions can hinge critically on these joint assumptions. Where benevolence is assumed, ignorance is the appropriate worst-case informational assumption; however, when planner benevolence is in doubt, a planner endowed with calculative efficacy is the appropriate joint worst-case assumption.Item Open Access Market Failure(University of Canterbury. Economics., 2007) Crampton, E.; Clark, D.S.Market failure theories underlie most economic arguments for government intervention in the economy. When markets operate in accordance with standard economic assumptions, no person can be made better off except by making someone else worse off. The range of government activity in such a world consequently is constrained. However, when markets fail to operate in accordance with the standard model, government policy may improve economic outcomes by ameliorating the market failure.