Business: Theses and Dissertations

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Open Access
Understanding organisational information systems resilience : using the critical realism lens.
(2024) Sarkar, Amitrajit
This thesis adopts Agency Theory and Weill’s IT Governance framework to investigate the decision priorities of Board of Directors, senior executives and operation managers in the context of IS resilience planning. IS resilience planning falls under the broader umbrella of IT governance and on an aspect of organisational resilience, that is, on Information Systems (IS) resilience. A search of the research literature indicates that there is no study focusing on understanding the decision-making process of strategic management and implementation of those strategies by operations managers in relation to IS resilience. Although research has been undertaken on the topics of organisational resilience, and IT governance, there is a gap in the literature with respect to IS resilience. Concourse theory and Q-methodology were used to develop a Q-sort questionnaire, which was refined through interviews with researchers, decision makers from large and small organisations and IS professionals. For the purpose of this research 37 statements will be sorted by key decision makers and operation mangers who are responsible for implementation of those strategies at the Jade Software Corporation, a large private organisation in New Zealand. An in-depth case analysis of Jade Corporation serves to illustrate how Q-methodology was used to develop a typology of decision priorities for IS resilience planning. Q-methodology is preferred in research where subjective opinion is to be explored with the goal of developing a typology, since it brings together the individual viewpoints of people rather than correlating variables selected in advance by the researchers. After the interviewees at Jade sorted the Q-statements, in-depth qualitative interviews will be conducted to better understand their decision priorities. Detailed analysis will be carried to reveal types of decision makers and implementers, each representing a unique perspective of IS resilience. These types will then be discussed, along with implications of findings, a theoretical framework and antecedents for IS resilience, and suggestions for future research. This thesis will also present a longitudinal study of Jade adapting in the aftermath of multiple crises, lessons learnt from them and also proposes a model for IS resilience planning based on an IT governance framework. Consequently, this thesis will show how Q-Methodology can deepen our understanding of top management decision priorities in context to IS resilience planning, especially in crisis situations, addressing the key question: How do board of directors and senior executives in organisations make decisions under crisis situations? And how do they prioritise their decisions to ensure IS resilience within their organisation? Given the potentially devastating implications of disruptions to organisations, understanding the dynamics of the successful adaption of IS within organisations indicates an important avenue for future research. The intended contribution of this thesis is to provide insights to our understanding of Information Systems resilience in organisations.
Open Access
Social Sustainability Reporting in a Certified B Corporation
(2024) Dauravu, Clare
Purpose: This study examines how a large New Zealand company, Kathmandu, aligns its social sustainability initiatives with its core business objectives, particularly in relation to community, employees and supplier engagement. This study examines Kathmandu’s strategies for promoting ethical practices across employees, suppliers and community engagement, based on an analysis of publicly-available reports. It examines how recent acquisitions have affected the company’s sustainability strategy and identifies best practices that improve accountability and transparency. This study adds to the existing literature on social sustainability and provides insight regarding Kathmandu’s commitment to responsible business practices. Design/Methodology/Approach: This study uses document analysis to investigate Kathmandu’s sustainability practices, examining publicly-available documents, including the FY2012, FY2018, FY2020 sustainability reports and the FY2022 and FY2023 integrated reports. Applying George et al.’s (2023) Purpose in For-Profit Firms Framework (hereafter referred to as the ‘purpose framework’), the study identifies themes related to community, employee and supplier engagement, exploring how these initiatives align with the company’s core business objectives. This approach offers new insights into Kathmandu’s strategies for integrating sustainability into its operations and improving stakeholder relationships. Findings: The study finds that in a for-profit company, the implementation of social sustainability is likely to be effective when it aligns with the company’s core purpose; that is, embedding sustainability within a company’s foundational purpose allows it to pursue social sustainability as an integral component of its operations, supporting both the effective implementation of sustainable practices and providing a strategic model for other companies with similar aims. However, the findings reveal that mergers and acquisitions (M&A) can substantially impact the sustainability strategies of a parent company by incorporating the sustainability practices and strategic frameworks of the acquired entities, potentially resulting in a shift in the company’s broader objectives. Originality: The study contributes to the existing literature by demonstrating how Kathmandu integrates social sustainability within its core purpose. The aim is to provide empirical evidence of a for-profit firm embedding sustainability into its operations. By highlighting the unique alignment of corporate purpose with sustainability initiatives, the study presents a practical example of how a company can incorporate sustainability into their core business practices. Limitations: This study’s dependence on secondary data from publicly-accessible materials is one of its limitations; it may present a biased view by emphasising positive aspects of Kathmandu’s sustainability efforts while downplaying challenges. Additionally, the analysis is constrained by the selection of a limited number of reports due to time limitations, potentially overlooking broader trends in the company’s social sustainability performance. Future research could enhance our understanding of this area by incorporating primary data through interviews or surveys with key stakeholders, allowing for a more comprehensive and nuanced evaluation of Kathmandu’s sustainability practices and their impacts.
Open Access
Could New Zealand have a net wealth tax?
(2024) Chen, Charlotte
This research analyses wealth taxes and their implementation in various countries around the world, with a particular focus on New Zealand. More specifically, this research considers what a net wealth tax could look like, if introduced in New Zealand, and whether it would be practical and/or financially feasible. This topic is important because there is limited research on wealth taxes in New Zealand. Previous research has focused on wealth taxes and issues associated with them in other jurisdictions, especially European countries (OECD, 2018). However, there has been little research on the issue in New Zealand, with previous research focusing on estate duty (Littlewood, 2014; Shivas, 2023), which, over time, proved vulnerable to political challenges and suffered from a lack of ideological consistency and practical effectiveness and was ultimately repealed. This qualitative research uses an international comparative method based on the extant literature and news. The literature reviewed here includes the past practices and lessons learned in relation to wealth taxes in European countries, the United States (US), Australia, and New Zealand. The research considers how a net wealth tax has been applied in other countries and why it may or may not suit the New Zealand context. In doing so, it develops a deep understanding of the social phenomena and a broad perspective on wealth taxes across different cultures to uncover how international experience can help current policymaking in the New Zealand context. The research ultimately finds that it is valuable to discuss net wealth tax policies to contribute to the debate in New Zealand, even though the country may not introduce such a tax in this electoral term.
Open Access
Understanding the lived experiences of impostor phenomenon among leaders in mathematics and statistics : exploring self-perception and competence.
(2024) Preston, Sam Oliver
Despite clear indicators of success, many leaders experience persistent feelings of inadequacy, question themselves, and fear exposure as being frauds because of something deemed the Impostor Phenomenon. This experience could impact the well-being of leaders and organisations. Thus, the present study explores academic leaders’ lived experiences of the impostor phenomenon in mathematics and statistics contexts to understand them better, contributing to the normalisation and alleviation of adverse encounters. Existing research has relied mainly on quantitative approaches to decipher the prevalence of impostor phenomenon in large samples, often overlooking subtle contextual factors that may shape leaders’ experiences. Similarly, individuals have received much scholarly attention, meaning that inherent traits have received more light than contextual factors. Leaders frequently experience the impostor phenomenon, but little work has occurred to understand why. Increased popularity in the subject has also decreased the term’s conceptual clarity. Therefore, this study adopts an inductive, qualitative research design to explore the lived experiences of the impostor phenomenon among participants in tertiary contexts across New Zealand to address these gaps in the literature. I conducted 16 semi-structured interviews with professionals who hold or previously held academic leadership positions in mathematics and statistics. Qualitative coding and thematic analysis revealed three themes associated with the impostor phenomenon experience. These themes effectively represented the impostor phenomenon as having 1) an essence, 2) some critical contextual considerations, and 3) some alleviating factors. This study meaningfully contributes to the literature on IP by thoroughly exploring lived experiences, providing a more nuanced understanding of the ‘impostor phenomenon’ construct. Further, the study provides valuable insights into how academic leaders can mitigate the impostor phenomenon in practice.
Open Access
Comprehensive anti-tax haven legislation for Australia and New Zealand : international comparative studies and reform.
(2024) Chak, Chun Wang Clement
It is firmly established in legal precedent that taxpayers retain the right to structure their financial affairs in a manner that exempts specific sources of income from the provisions of income tax legislation.1 As long as taxpayers accurately report all taxable income, strictly adhere to tax laws, including accepted tax practices, avoid anti-avoidance provisions, and abstain from engaging in fraudulent transactions, they are entitled to utilise lawful mechanisms to reduce their tax liabilities. The use of suitable tax havens has become a prominent feature of contemporary international tax planning and frequently forms an integral part of the corporate structure of international entities. The escalating risk of a global sovereign debt crisis resulting from governmental interventions such as bailouts and stimulus measures in response to the global financial crisis has led to an increasing trend among taxing authorities in developed nations to clamp down on tax havens. Following the resolution of the UBS case on 19 August 2009, Swiss financial institution Credit Suisse publicly acknowledged on 15 July 2011 that it was the subject of a criminal inquiry by the United States Department of Justice regarding the potential facilitation of tax evasion for offshore clients. This investigation is part of a growing initiative targeting tax evasion involving multiple banks, including HSBC India. It is crucial to emphasise that tax evasion constitutes an unlawful act. In contrast, Google Inc. reduced its tax liabilities by USD 75.4 billion from its 2019 income tax assessment. This reduction is attributed to a strategic approach whereby a significant portion of profits derived from its international advertising revenues is allocated to Bermuda. This approach incorporates methodologies commonly recognised among tax planners as the “Double Irish” and the “Dutch Sandwich.”2 This offshore tax avoidance scheme is implemented by exploiting gaps or ambiguities in tax legislation within the confines of legal frameworks.3 Numerous jurisdictions have integrated anti-tax haven provisions into their legislative frameworks. At the international level, efforts by the Organisation for Economic Co-operation and Development (OECD) to counteract tax havens have been significantly strengthened since 2000. In response to the 2008 global financial crisis, the Base Erosion and Profit Shifting (BEPS) project was initially introduced to the OECD/G20 coalition to address tax avoidance strategies employed by multinational enterprises exploiting discrepancies and inconsistencies in tax regulations to evade taxation. Subsequently, in 2014, the OECD developed the Common Reporting Standard (CRS) in response to a request from the G20, urging jurisdictions to collect information from their financial institutions and exchange it automatically with other jurisdictions annually. However, evidence from the United States indicates that despite the implementation of rigorous national anti-tax haven measures and the influence of international bodies such as the OECD, complete eradication of tax haven transactions remains elusive. Continuous research and concerted action are imperative at both domestic and international levels to effectively address this ongoing challenge. This doctoral research seeks to comprehensively examine the effectiveness and consequences of anti-tax haven legislation in Australia and New Zealand, focusing on offshore tax avoidance. A comparative analysis of laws in the United States, United Kingdom, and European Union aims to suggest reforms for Australian and New Zealand tax statutes. The study also investigates common schemes residents use for offshore investments to avoid or defer taxes. Interviews with chief financial officers and wealthy individuals explore their use of tax havens. Discussions with tax authorities in both countries shed light on responses to tax haven activities. The study evaluates the effectiveness of international organisations in addressing tax haven abuse, aiming to propose robust anti-tax haven laws for Australia and New Zealand. It advocates for departure from the “One law for all”4 doctrine in tax laws and proposes introducing “Earnings Hardship Taxation” into domestic frameworks to combat tax evasion.
Open Access
A market study of the New Zealand dental industry.
(2024) Bates, Sarah
Despite consisting of many small dental practices, dentistry can be characterised as an imperfectly competitive market due to issues of imperfect and asymmetric information. Although ‘perfect competition’ is just a theoretical ideal, it provides a benchmark against which the state of competition can be assessed. Some deviations from perfect competition likely benefit consumers, such as heterogeneous goods; however, the imperfect and asymmetric information highly prevalent in dentistry is unlikely to provide the most conducive environment for effective competition. A potential ‘disruptor’ entered the market in 2005, Lumino The Dentists. Although Lumino has increased concentration in the industry by expanding through the acquisition of existing practices, which would normally lessen competition, the aforementioned information issues may have created an environment for an overall pro-competitive effect. The inaccessibility of dental services for many individuals has become more topical in recent years, making an investigation into the state of competition highly relevant. Yet, to my knowledge, no competition assessment of a market study type currently exists for dentistry. This paper carries out a theoretical discussion on the competitiveness of dentistry and implores a range of analyses to understand market share, price and quality in the market and how it has changed over time. It is highly likely that information issues in dentistry have constrained competition in the market; however, while some descriptive evidence exists in support, it cannot be definitively concluded that Lumino The Dentists has improved competition in the market.
Open Access
Estimating the effect of immigration on rental costs in New Zealand.
(2024) van Keulen, Lilly
Immigration into New Zealand is currently at an all-time high (Statistics New Zealand, 2024) and the New Zealand housing market is considered one of the least affordable in the OECD (Fitchett & Jacob, 2022). Motivated by these factors, this thesis estimates the impact of immigration on rental costs in New Zealand. Using a customised extension of the New Zealand public release census data from 1991 to 2018, I perform a fixed effects analysis to estimate the impact of immigration relative to domestic migration or overall population growth on local average rental costs in New Zealand at either a Ward or finer Area Unit level. I also use a two stage least squares regression with an instrumental variable for immigration to control for potential endogeneity. My analysis suggests that immigration has a positive and significant impact on average rental costs in New Zealand relative to other forms of local population increase. These results are robust to several different measures of immigration and hold when robustness checks are carried out. From heterogeneity analysis, the effect is stronger in urban areas or when the largest New Zealand regions are examined.
Open Access
Integrating tax education into the tertiary education curriculum: a case study of Indonesia
(2024) Wicaksono, Panggah Tri
In the past few years, tax education has become one of the strategic business lines of many tax authorities globally, especially in developing countries with low levels of tax compliance. Various tax education programmes have been developed to engage not only existing taxpayers but also future taxpayers. Tax authorities provide tax education for future taxpayers (students) as a long-term investment in shifting attitudes and behaviour towards taxation. One of the programmes is to incorporate taxation into the education curriculum, ranging from primary school through to tertiary education, making the programme to be more systematic. Despite the importance of tax education, limited research has focused specifically on the implementation of tax education programmes, especially in teaching taxation to students as future taxpayers. This qualitative study draws on a case study of a tax education programme in Indonesia, where taxation has been taught to students at the tertiary education level as a part of citizenship education in the curriculum. This study aims to investigate the implementation of the programme and explore the factors that could influence the implementation. By using Neo-institutional Theory in Organisation Studies, this study, first, explores how Indonesia’s tax authority operationalises tax education in the form of the integration of tax education into the tertiary education curriculum. Subsequently, this study examines how institutional structures (that is, regulative, normative, and cultural-cognitive structures) shape the implementation of teaching taxation to students in Indonesian tertiary education institutions. This study employs analysis of documents (that is, educational acts and regulations, curriculum documents, and course syllabuses), and semi-structured interviews with policymakers (that is, Indonesia’s tax authority and education ministry) and academics from eight tertiary education institutions in Indonesia which have implemented the incorporation of tax awareness education into curriculum and teaching practices. This study contributes to the literature of tax education, by describing the detailed practice of tax education in a particular tax jurisdiction, and identifying key factors that influence the practice. This study also shows the potential role of non-governmental actors (particularly, tertiary education institutions) in the tax education programme. Moreover, the findings of this study indicate the complex interplay between regulative, normative, and cultural- cognitive structures that enable and/or constrain tertiary education institutions (and academics) in incorporating taxation into curriculum and teaching practices. Furthermore, this study also provides practical implications by providing recommendations to policymakers (especially tax authorities) and tertiary education institutions in Indonesia on the tax awareness education programme. However, this study could also be useful for other countries which are implementing tax education programmes or are considering creating such programmes.
Open Access
Effects of sustainability narratives and influencer popularity on consumers perceptions of fashion items featured on Instagram.
(2024) Schleuss, Emily Johanna
This research investigates the impact the perceived popularity of an Instagram influencer and the presence of a sustainability narrative have on consumers perceptions of a fashion item featured on Instagram. Previous research has not explored this combination of variables. This study looks at the effect of the variables independently, and in combination. Participants completed an online questionnaire after being exposed to one of four conditions, each representing a different mock Instagram post. These conditions varied influencer popularity (high, low) and the presence of a sustainability narrative (present, not present). Participants then answered questions regarding their perception of the dress featured in the Instagram post, alongside several covariates, including environmentalism, influencer influence, fashion consciousness, and social media usage. Demographic data was also collected. Results indicated that the presence of a sustainability narrative had significant effects on the perceptions of aesthetics, quality, cost, and intention to purchase the dress. Influencer popularity however only affected the perceived cost of the dress. No significant interaction effects were found, but when the independent variables were tested simultaneously, some differences in effects were found. This demonstrates that the presence of a sustainability narrative tended to have a more substantial impact on perceptions than the popularity of the influencer. Significant covariate relationships were also identified. Specifically, environmentalism affects all measures of perception, influencer influence affects perceptions of aesthetics and purchase intention, and fashion consciousness affects perceptions of aesthetics. Social media usage did not have any affects, but time spent on social media affected how much participants thought the item retailed for. These findings, their implications, and suggestions for future research are discussed.
Open Access
The global reach of US monetary policy: suggestive evidence from the global financial crisis and the COVID-19 pandemic.
(2024) Greig, Jacob
The focus of this thesis is examining the global reach of US monetary policy in the recent past for a sample of 78 different countries and currency unions. I investigate for which countries spillovers of US policy are most pervasive and how this has changed from the Global Financial Crisis (GFC) to the more recent COVID-19 pandemic. In the first part of my analysis, I examine the prevalence of the zero lower bound (ZLB) problem across these countries in the periods before and after the two crises. I find that the problem was generally restricted to advanced economies or those with currencies tied to the US dollar during the GFC and was more widespread following the outbreak of COVID-19. I then explore to what extent central banks around the world matched the expansion of the US Federal Reserve (Fed)’s balance sheet in both nominal and real (CPI-adjusted) terms during both periods. I find that rapid expansion of the balance sheet on the same scale as the US was not common in either crisis period, with three central banks exceeding the Fed’s balance sheet expansion following the GFC and six during the COVID-19 pandemic. Nonetheless, I find that during the COVID-19 pandemic, several central banks encountering the ZLB problem expanded their balance sheet by venturing into large-scale asset purchase (LSAP) programmes for the first time. In the second part of my analysis, I examine the relationship between US long-term interest rates and those in other countries. I find that the influence of US long-term interest rates is pervasive globally following the US monetary policy response to both the GFC and COVID-19. I also find that Euro Area long-term interest rates, and to a lesser extent those of Japan, had an influence on long-term yields in countries in their periphery.
Open Access
Raising cardiovascular disease knowledge and awareness through an information systems approach : an exploratory study in designing cardiovascular health applications for young adults.
(2024) Yu, Joanna
Cardiovascular disease (CVD) is the leading cause of death worldwide, representing a multifaceted challenge due to its complex nature and the interplay of various risk factors. While commonly prevalent in the elderly, there is a concerning trend of increasing incidence among younger age groups who may not prioritise their health adequately, attributed to the prevalence of unhealthy lifestyles. Increasing knowledge and awareness of CVD is essential to reducing CVD mortality and preventing CVD. Various interventions, including marketing campaigns and community events, aim to educate the general public and induce behavioural changes. Among these, information systems interventions, especially mobile phone applications, are the most applicable to young adults. However, there is limited research on utilising mobile applications to increase CVD knowledge and awareness among young adults. Therefore, this study aims to explore on how to design a fit-for-purpose cardiovascular-related health application for young adults to improve their knowledge and awareness, offering potential suggestions tailored to the needs of this population. Given that the research objectives involve multiple variables, such as knowledge and awareness levels, application usage experience, and design feature preferences, a qualitative research methodology has been adopted. This study employs two major processes: a systematic literature review and a survey questionnaire. The systematic literature review was conducted to guide the research. An online survey that includes a combination of multiple-choice and open-ended questions was applied to evaluate respondents’ existing knowledge and awareness levels, as well as their preferences regarding applications. A total of 118 responses were collected, comprising a gender distribution of 50.85% female and 50.00% within the 18 – 30 age range. Results from statistical analysis indicate a positive correlation between higher CVD knowledge levels and increased awareness of CVD risk factors among respondents. Over half of the participants reported the use of health-related applications, with more than 80% of those who had used a health application still utilising functions related to cardiovascular health. Detect Heart Rate or Blood Pressure, Calculate Cardiovascular Disease Risk, Support Wearable Devices, Track Lifestyle, and Suggestions to Change Unhealthy Habits were identified to be the top five preferred functionalities. Thematic analysis of open-ended questions identified five themes: Interface Aesthetics, Presentation Design, Information Management, Usability, and Operation. It was found that Interface Aesthetics was the most significant design feature influencing the usage of a cardiovascular related health application. This study provides an assessment of young adults’ cardiovascular health knowledge and awareness level, as well as their health application usage. It contributes to the literature on information systems interventions for CVD, facilitating the design of cardiovascular health applications tailored to this demographic’s needs. Future research should consider developing appropriate application prototypes and evaluating their effectiveness in raising CVD knowledge and awareness among young adults.
Open Access
Do robots decrease humans' wages?
(2024) Logchies, Thomas
Robots and how they influence labour market outcomes like wages are a current point of contention within the economic literature. Empirical studies show mixed results, and therefore, using 2,586 estimates from fifty-two studies, I undertake a meta-analysis to study the effects of robots on wages. Overall, while one can find individual studies that show a positive or negative impact of robots on wages, my analysis suggests that when we look at the literature as a whole, there is no clear evidence for a sizeable impact, as most estimates are not statistically significant, and those that are, fail to reach the minimum threshold for a small effect size. I do find evidence that differences in study characteristics lead to differences in estimated effect sizes: how wage is defined and to what extent the data are (dis)aggregated has an influence on the estimates. Finally, I find inconsistent results about whether publication bias exists in this literature.
Open Access
Essays on the effectiveness of carbon pricing policies.
(2024) Yu, Yanxia
This thesis aims at assessing the effectiveness of carbon pricing policies in reducing carbon emissions using replication analysis, regression analyses and metaanalyses. Three carbon pricing regimes are chosen as the focuses of the analyses, including the carbon taxes in Sweden and Norway and the pilot emission trading schemes (ETS) in China. The replication in Chapter 2 reproduces and confirms Andersson (2019a)’s findings that the Swedish carbon taxes significantly reduced per capita carbon emissions (by 6.3%) in the transport sector since its introduction in 1991. As I further extended Andersson’s approach to Norway’s transport sector, I found little effect (2.6%). In Chapter 3, I assessed the carbon mitigating effect of China’s pilot ETS program using advanced econometric techniques to control for the impact of confounding factors. The estimated effects vary from a statistically insignificant reduction of 12.5% in per capita CO2 emissions and to a significant 18.0% reduction. The results in Chapter 2 and Chapter 3 indicates the heterogeneity between estimated effect sizes across different countries, sectors and estimators. Thus, this thesis further conducts meta-analyses in Chapter 4 and Chapter 5 to synthesize the literature estimating the effect of China’s pilot ETS program. Chapter 4 uses a “multiverse” approach to generate effect sizes from 8192 regressions, basing on the same emission data set but varying the dependent variables, the time of treatment, the estimators and the control variables included in the model. Based on these estimates, a single-paper meta-analysis is conducted. The resulted estimate of the overall mean effect is 18.0% reduction in carbon emissions for the ETS pilots. In addition, a standard meta-analysis is conducted in Chapter 5, with 752 estimates from 80 studies drawn from the literature. To address inflation in estimated effects caused by publication bias, Chapter 5 employs procedures to adjust estimates for publication bias. The associated estimates of overall mean effect range between - 0.101 and -0.057 (using Fisher’s z scale). Several factors are identified as influential to the estimated effect sizes, including empirical methods such as “matching between the treated and control units before regression” and whether or not to control some covariates such as population. Overall, I found strong evidence that the carbon pricing policies reduced carbon emissions in countries and regions with such policies. But the effect of carbon pricing policies also seems to be country/region/sector specific. Thus, researchers and policymakers should be careful when drawing conclusions about the effectiveness of carbon pricing policies.
Open Access
Essays on the relationship between income inequality and mortality.
(2024) Wu, Weilun
This thesis systematically investigates the relationship between income inequality and mortality with a meta-science approach. Chapter 1 introduces the contested association between income inequality and mortality, respectively, through theoretical background and a critical review of the current literature. Chapter 2 replicates the study of Leigh and Jencks (2007). L&J find that the relationship between inequality and mortality is insignificant economically and statistically. In this chapter, I retrieve L&J’s missing data with the multiple imputation approach and re-analyze the authors’ specifications. I also extend L&J’s analysis with updated data to 2019. All my attempts indicate the replicability of L&J, providing robust evidence to support the insignificant inequality-mortality relationship. Chapter 3 reviews 1,000 published meta-studies from 10 different academic disciplines to understand the meta-analysis (MA) methodology and evaluate the established MA procedures. In this chapter, I highlight the challenges of multilevel meta-data and dependent standard errors associated with commonly used effect types in MA. For the following MAs, I advocate for using robust clustered standard error, a Three-Level meta-analytic model, and appropriate effect types to improve MA accuracy. I also advocate for standard MA procedures such as reporting I-squared values for effect heterogeneity, using meta-regression for identifying heterogeneity sources and addressing publication bias. Chapter 4 applies the above methodologies to an MA examining the income inequality-mortality relationship. This MA includes 84 studies and 1,008 Partial Correlation Coefficients (PCCs). Utilizing the Three-Level model with clustered robust standard error, my initial unadjusted results suggest a moderate, significant impact of inequality on mortality. However, after adjusting for publication bias, the impact appears small and statistically insignificant. Furthermore, Chapter 4 replaces PCCs with Fisher’s z, addressing the bias introduced by the dependency of PCC standard errors on effect sizes. This re-analysis confirms the previous findings with PCC, reinforcing the conclusion of an insignificant relationship between income inequality and mortality. Chapter 5 synthesizes the findings from each chapter and draws a conclusion. With consistent evidence, this thesis does not find that income inequality has a significant influence on mortality.
Open Access
What implicit expectations accompany casual employment in New Zealand?
(2024) Woods, Lance Knyvett
This study explores implicit expectations held by parties to the casual employment contract in a New Zealand context. Casual work arrangements have been on the rise in New Zealand over the last 30 years. Given the increased use of casual contracts over this relatively recent period, it begs the question as to what each party expects from the arrangement. Casual contracts do not explicitly address questions of work regularity, employment duration, or future prospects. It can therefore be inferred that any expectations of these nature are held implicitly. Extant literature on psychological contract theory lays a groundwork to understand these expectations, however there is sparse coverage of how expectations materialise for casual employment parties. To address this gap in the literature, a qualitative study was undertaken to interview employees and employers engaged in casual employment. Participants were drawn from a variety of industries where casual employment is common. Thematic analysis of interview data found two distinct categories of findings. The first category describes the content of implicit expectations as they pertain to unique qualities of casual employment. The expectation categories were composed of reasonable notification, work environment, future, and continuity expectations. The second category of findings explored factors which influence expectation content. From those findings, this thesis argues an implied bargaining model. The implied bargaining model builds on extant literature by identifying expectations unique to casual employment, suggesting a casual employee typology, and exploring trade-offs present in the formation of psychological contracts. Further, practical learning from this study can contribute to stronger employer/employee relationships and help provide a framework for better fit between both parties.
Open Access
The burden of dysphagia in New Zealand : Exploring prevalence, economic costs, and risk-sharing arrangements.
(2024) Duncan, Shnece
This thesis explores the economic consequences of dysphagia, a debilitating disorder characterised by impaired swallowing function, in New Zealand. By analysing various dimensions of this disorder, including its prevalence, economic burden, and the effectiveness of performance-based arrangements to increase uptake of new interventions, I provide a comprehensive understanding of dysphagia in New Zealand from an economic perspective. I draw on existing literature to estimate that 1.5% (1.1%–2.0%) of the total New Zealand population lived with the effects of dysphagia in 2020 and I project this to increase to 2.6% (2.0%–3.5%) by 2073. Using hospitalisation data from the Canterbury District Health Board (CDHB), I find that the presence of dysphagia in a hospital stay, relating to any primary condition, increases the total cost of hospitalisation on average by 56%. Through the REGIONS Care national research data, I estimate new onset stroke-related dysphagic patients in 2021 to present a total additional cost of $24,200 per patient, or $77.2 million overall, to New Zealand society. The increasing prevalence of dysphagia alongside the condition’s large cost will likely result in a major financial burden on the New Zealand healthcare system. Medical interventions designed to aid in the treatment or management of dysphagic patients could lead to significant future cost avoidance. I then explore the potential of Performance-Based Risk-Sharing Arrangements as a mechanism to mitigate the financial risks associated with dysphagia. Through an insurance framework, I show how these arrangements present a potential solution to increase the chance of new healthcare interventions being adopted and funded by healthcare payers and/or providers. My research lays a solid groundwork for policymakers, healthcare providers, and researchers to develop targeted interventions, optimise resource allocation, and enhance the well-being of individuals impacted by dysphagia.
Open Access
Sustainability reporting assurance practice in New Zealand : an accountability enabler or a managerial supplement?
(2023) Ahmed, Heba Gaber
Purpose: This thesis aims to understand the nature and role of sustainability assurance (SA) in the context of corporate accountability in the New Zealand (NZ) market. This understanding is developed based on an extensive investigation of the perspectives of sustainability managers (SMs), sustainability assurance providers (SAPs), and stakeholders. The study gives particular attention to understanding the perspectives of multiple stakeholder groups, which is missing in the literature. Stakeholders are overwhelmed with various corporate sustainability (CS) disclosures that are susceptible to greenwashing and there is an urgent need to ensure their integrity and reliability. The Global Reporting Initiative (GRI) recommends the use of SA to ensure the credibility of sustainability reports (SRs), but the practice is growing slowly in NZ and the assurance engagement parties are still determining the nature of best practice. The study contributes to the relevant literature in SA practice, highlighting its weaknesses and suggesting possible solutions to reach an ideal model. Approach: The study employed an interpretive qualitative approach, based on the philosophical assumptions of constructivism and interpretivism. A thorough understanding of SA practice was acquired through the application of the hermeneutic circle. Data was collected from 35 in-depth semi-structured interviews with three categories of participants: SMs from the NZX-listed companies and Sustainable Business Council (SBC) members, SAPs from accounting and non-accounting firms, and representatives from five different stakeholder groups: sustainability consultants, the External Reporting Board (XRB), the New Zealand Stock Exchange (NZX), non-governmental organisations (NGOs), and financial capital providers. Findings: The practice of SA exists in the NZ market in the form of a weak model: an internal management practice. It is demanded by management and targeted at management, and focuses on the assessment of the quality of both internal control systems and SR presentations, without assessing sustainability performance per se. This weak model of SA achieves accountability to management, but fails to fulfil the promise of stakeholder accountability. Three fundamental factors are currently causing the practice of SA in NZ to diminish in importance. There is a high demand from internal stakeholders, coupled with a strong desire from accounting firms to gain SA market dominance against limited demand from external stakeholders. The study provides evidence that managerial and professional capture occur at different stages of the assurance engagement. Originality: To my knowledge, this is the first NZ study to make an extensive investigation into the perspectives of stakeholders. This is also the first NZ study to consider SMs, SAPs, and stakeholders simultaneously in the practice of SA. Considering the three parties of the SA equation together enriched the findings. These findings elicited a list of country-specific factors that are unique to the NZ market, which help in the interpretation of the weak model of SA. Practical implications: The findings of this study will prove beneficial to SMs, SAPs, and stakeholders. The proposed ideal model of SA practice offers detailed guidance for the three parties on specific mechanisms to achieve stakeholder accountability, instead of management accountability. It may assist them in developing new approaches before, during, and after the assurance engagement in order to avoid falling back into the weak model of SA. The depiction of the two contrasting models of SA practice together provides powerful insights for practitioners and researchers. Theoretical implications: The study helps to clearly visualise the weak model of SA practice, identify its causes, and suggest future practical steps that should be taken to turn the practice into its ideal shape. Furthermore, new insight is added through the application of Michael Power’s work in the interpretation of the findings.
Open Access
Conscious and unconscious sustainability : insights into Christchurch’s Café industry.
(2023) Wills, Krysta
Sustainability in business has evolved from simply concerning one's economic bottom line to now also encompassing environmental and social aspects commonly known as the triple bottom line. Sustainable practices can be a way by which businesses can actively improve their overall sustainability in either an economic, environmental, or social context. With the effects of increasing economic pressures, climate change, and poor social responsibility records becoming more apparent, there is a need to examine how small businesses are contributing towards creating a more sustainable world. Therefore, it is important to consider the impact this industry has on the triple bottom line and how it can be further improved. The scope of this study focuses on cafes within Christchurch’s hospitality industry as hospitality holds an important place in New Zealand’s business environment, contributing significantly to the national economy and employment rates. Furthermore most cafes are classified as small businesses and are owner/operated, and there is a research gap within the context of sustainable operations. This thesis explores the experiences of small business owner/operators and managers in order to understand how and why they employ sustainable business practices in their café operations. A multiple case study methodology (Yin, 2003) was conducted, consisting of ten in-depth semi-structured interviews with owner/operators and managers in Christchurch’s cafe industry. The result of these interviews were ten quality narratives which produced key findings regarding the influence of the triple bottom line in their daily operations. Four key operating objectives of participants: customer satisfaction, relationships, quality, and sustainability were applied to Carter and Rogers (2008) sustainability framework. An overarching theme of conscious and unconscious sustainability was discovered and is a key contribution of this study.
Open Access
Investigating the Effects of Sustainable Knowledge on Store Choice within the Fashion Sector
(2024) Elston, Jenna Simoné
This thesis aims to investigate the effects of sustainable knowledge on store choice within the fashion sector. More specifically, this research intends to address the following two research objectives: 1) to determine how consumers' attitudes and perceptions towards sustainability inform their store choice and what motivates them to visit certain fashion stores as opposed to others, and 2) to understand the process consumers go through when choosing a store based on their knowledge of sustainability in the fashion industry. A qualitative research approach was used, with data being collected using a two-phase approach. Firstly, protocol analysis was used, and following this, in-depth, semi-structured interviews were conducted with twelve female participants aged between 18 and 25 years old. This was followed by a thematic analysis of the data collected to code and group the data into reoccurring themes. The study addresses a notable gap in the literature regarding how sustainable knowledge affects consumers (if at all) and the relationship that consumers have with the fashion industry. The findings presented in this research can be used to inform public policy to drive consumers sustainable knowledge, focusing on what the fashion industry does, especially considering if it is unsustainable. Seven overarching primary themes emerged from the data analysis: attitudes towards sustainability, shopping motivation, familiarity, level of knowledge about the fashion industry, environmental concern, strength characteristics and peer influence. Additionally, it was found that consumers hold substantial knowledge regarding sustainability within the fashion industry. However, sustainability is a relatively unimportant factor when shopping for fashion items. It was found that sustainability consideration is overridden by price, which was considered the most crucial aspect, and quality is closely behind. This research further shows that sustainability beliefs are prevalent among consumers but are not a key aspect that drives behaviour. This thesis contributes to an Attitude-Behaviour gap regarding the fashion sector and sustainability.
Open Access
Airbnb consumers’ notions of responsibility and cooperation : an integrative framework of NAM and SDT.
(2022) Zarakhsh, Shayan
Airbnb’s negative economic, social, and environmental impacts are well acknowledged in the literature. Despite the proliferation of research attempting to understand tourists’ socio-environmentally responsible behaviours with a view to improve tourism sustainability, such endeavour is hardly evident in Airbnb research. Drawing on the triple bottom line (TBL) framework of sustainability, and an integrative theoretical framework of norm activation model (NAM) and social dilemma theory (SDT), this study seeks to understand how Airbnb consumers’ (guests) awareness of the negative economic, social-cultural, and environmental impacts of Airbnb influences their responsibility and intention to cooperate in mitigating these impacts. To this end, adopting an exploratory sequential mixed-methods design, the study proposes a comprehensive conceptual model that is evaluated first using a qualitative phase, which allows for model refinement followed by a quantitative phase which tests the revised model through a national survey of Airbnb users in New Zealand. Qualitative data is collected from semi-structured interviews with 17 Airbnb consumers and thematically analysed. Quantitative data is collected from a sample of 500 Airbnb consumers and analysed using partial least squares structural equation modelling (PLS-SEM). The findings suggest two potential ways in which Airbnb consumers would cooperate to mitigate the negative impacts of Airbnb: participating in activities against the use of Airbnb (i.e., use avoidance cooperation), or using Airbnb responsibly (i.e., responsible use cooperation). As for use avoidance cooperation, the results show that Airbnb consumers’ awareness of the negative impacts, ascription of responsibility, perceived efficacy in making useful contributions to solve the impacts, and expectation of other consumers’ cooperation positively and significantly affect their personal norms (a sense of responsibility/moral obligation) to cooperate, with the latter playing a significant role in predicting cooperation intention. In addition to personal norms, ascription of responsibility and product (Airbnb) preference are also directly related to cooperation intention with Airbnb preference representing the cost of, thus, a barrier to cooperation. With regard to responsible use cooperation, on the other hand, ascription of responsibility is the only factor that positively and significantly affects personal norms and personal norms is the only factor that positively and significantly influences cooperation intention. This study contributes to Airbnb literature by providing insights into how Airbnb consumers would cooperate in mitigating the negative economic and socio-environmental impacts of Airbnb, a nascent area of research. The study also contributes to this literature theoretically and methodologically through the application of an integrative framework of NAM and SDT, and a mixed-methods approach, highlighting various pathways to cooperation. Practical implications for marketing, customer experience management, Airbnb accommodation providers, Airbnb platform/company, and policy makers are also provided.