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Item Open Access The renewable energy hidden in our wastewater ponds – here’s how it could work(2024-10-09) Jeremiah, FaithNew Zealand is confronting a perfect storm. Its energy grid faces three pressing challenges at once: an unreliable electricity supply, strict emissions reduction targets and ongoing environmental issues related to wastewater ponds. As the country prepares to meet growing energy demands, the variability of wind, solar and hydroelectric power has made year-round electricity generation hard to ensure. Compounding the issue are New Zealand’s emissions targets and avoidable emissions from wastewater treatment plants. We need immediate, practical solutions. One lies hidden within our wastewater systems.Item Open Access Understanding smallholder preferences for joint ventures in Ghana's rice sector: Improving market access through inclusive business models(Elsevier B.V., 2024-03) Creppy, P; Bicknell, Kathryn; Renwick, AlanEfforts to connect farmers with markets in an inclusive manner have gained prominence within organizations like the Food and Agriculture Organization of the United Nations (FAO) and Inclusive Business Models (IBMs) have emerged as a promising avenue for achieving this objective. Currently, the adoption of IBM structures remains limited, particularly in developing countries, resulting in a paucity of information on motivating factors behind farmer engagement. This study employs a discrete choice experiment to discern these preferences, focusing on a joint venture model within the rice sector in Ghana. Data from face-to-face surveys with smallholder rice farmers analysed with a latent class model revealed heterogeneity in preferences towards IBM attributes, with a majority (55 per cent) choosing alternatives that were consistent with a joint venture business model. These related to level of investment and decision making, quality standards, price, payment schedules and control. The study also identified demographic and experiential characteristics of farmers willing to engage with IBMs. Such farmers tended to be more educated, younger, possess greater experience in rice farming, manage smaller farms, have experience with contracts, invest in processing equipment, and infrequently adopt new production practices. These findings underscore the potential to enhance the quality of domestically produced rice through IBMs and advocate for government intervention to overcome barriers, especially in the context of investment. Additionally, the results suggest that targeting younger farmers with prior contract-selling experience could encourage participation in IBMs.Item Open Access From waste to power: How floating solar panels on wastewater ponds could help solve NZ’s electricity security crisis(2024-09-24) Jeremiah, FaithWastewater ponds may seem an unlikely place to look for solutions to New Zealand’s electricity security crisis. But their underutilised surfaces could help tackle two problems at once – high power prices and algal growth. Floating solar panels on wastewater ponds offer a multifaceted answer. They generate renewable energy, improve water quality in the treatment ponds and reduce costs. Leading this approach is the 2020 installation of New Zealand’s first floating solar array at the Rosedale wastewater treatment plant in Auckland. This project demonstrates how New Zealand could double the country’s power supply without requiring additional land. It serves as a test for future deployments on other reservoirs and dams. The project comprises 2,700 solar panels and 4,000 floating pontoons. It covers one hectare of the treatment pond, making excellent use of a marginal land asset in a dense urban environment.Item Open Access Determinants of food and nutrition security of tribal communities in the hill and mountain regions: Empirical evidence from Northeast IndiaJamir, C; Ratna, Nazmun; Jagannath, P; Longkumer, MWhile there is a rich body of gender, natural hazards, and displacement literature globally, such studies on communities in the hill and mountain regions are limited. The literature on the food and nutrition security of tribal and/or indigenous communities in the Mountain and Hill regions remains opaque to date. More so for the tribal communities in the Hindu Kush Himalaya (HKH) region, which is considered the most densely populated mountain region. These communities cut off from the mainstream population primarily due to complex topography and limited mobility, have evolved their traditional food production techniques. Urbanisation, however, has shifted these communities towards a market-driven food system leading to dietary changes. In this paper, we focus on the difference in the food consumption patterns between rural and urban areas in Nagaland, Northeast India. Using data from 404 households of the Ao-Naga tribe in Mokukchong district, we find that the rural households have higher Food Diversity Score (FDS) than urban households with much higher consumption of traditional foods like organ food and insects. Preliminary analysis also indicates two findings on the primacy of female education for food and nutrition security. One, although meat consumption is higher for urban households, there is a positive correlation between the education of female household heads and meat consumption in rural areas. Two, there is a weak but statistically significant linkage between the education of female household heads and the number of meals consumed per day.Item Open Access Green-labelled rice versus conventional rice: Perception and emotion of Chinese consumers based on review mining(Multidisciplinary Digital Publishing Institute (MDPI), 2023-01) Xu, H; Xiao, M; Zeng, J; Hao, HThe COVID-19 pandemic increased public health awareness, changing consumers’ sensitivity and beliefs about food health. Food anxiety and health scares turn consumers toward safe and healthy foods to strengthen their immunity, which makes green food more popular. However, it remains unclear how to understand the gap between consumer intention to purchase green food and their actual purchasing behaviour. Taking rice as an object of study, comparing differences in consumer perceptions and emotions towards green-labelled rice and conventional rice is beneficial for understanding the components and psychological characteristics of consumer perceptions of green food. Therefore, we used topic modelling and sentiment analysis to explore consumers’ focus of attention, attitudinal preferences, and sentiment tendencies based on the review (n = 77,429) from JD.com. The findings revealed that (1) consumers’ concerns about green-labelled rice are increasing rapidly, and most have a positive attitude; (2) consumers of green-labelled rice are more concerned about origin, aroma, and taste than conventional rice; (3) consumers of conventional rice are more concerned about the cost-performance ratio, while consumers of green-labelled rice are also price-sensitive; (4) green label mistrust and packaging breakage during logistics are the leading causes of negative emotions among consumers of green-labelled rice. This study provides a comparative analysis of consumer perceptions and emotions between the two types of rice, thus revealing the main influencing factors of the intention-behaviour gap and providing valuable consumer insights for the promotion of green consumption and the sustainable development of the green food industry.Item Open Access Building destination loyalty: The role of virtual reality and past visiting experience. A lesson from Australian tourism destinations during COVID-19(Taylor's Press, 2024-02-01) Kusdibyo, Lusianus; Brien, Anthony; Suhartanto, DwiDuring the COVID-19 pandemic, to reduce the risk of infection, destination visits with the help of virtual reality (VR) gained immense popularity. In this respect, this study assesses the association between VR experience, past visiting experience, and destination loyalty. Data was gathered using an online self administered questionnaire from 396 tourists who visited Australian tourism destinations using VR. Partial least square was utilised to test the destination loyalty model, with results revealing that tourist experience with VR attraction quality, VR system quality, and VR satisfaction are essential determinants of destination loyalty. Further, tourists’ past visiting experience influences tourist experience with VR attraction and indirectly strengthens tourist satisfaction with VR experience and their loyalty toward a tourism destination. This research expands our knowledge of destination loyalty formation through VR and past visiting experiences to help destination managers create and enhance loyalty among their visitors.Item Open Access Attitudes and behaviour intention in consuming plant-based food: Evidence from young tourists in Indonesia(University of Rijeka, Faculty of Tourism and Hospitality Management, Opatija, 2024-06) Koh, C; Suhartanto, D; Brien, Anthony; Andrianto, T; Saputra, E; Abnur, APurpose – This research aims to observe the attitudes and behavioural intentions of young tourists in relation to their experiences of consuming PBF, including value consumption, concern for the environment and perceived cost as influencing factors. Methodology/Design/Approach – Considering that it is almost impossible to determine the sample frame for young tourists in Indonesia, this research used a non-probability sample to collect the sample. The study focused on young tourists aged 18 to 35 years old who have experience of consuming PBF while travelling. A self-administered online questionnaire was provided to tourists visiting a destination from July to September 2022, resulting in 267 usable responses. Findings – Tourists’ attitude towards PBF leads to their intention to buy again during or after their visit and to offer profitable e-WOM. In addition, perceived cost moderates the relationship between attitude and e-WOM; however, it does not provide evidence for the moderating role between attitude and repurchase intention. Originality of the research – This study highlights the value of consumption, concern for the environment and perceived costs as factors influencing tourists’ attitudes and behavioural intentions towards public transport.Item Open Access How the internet is revolutionizing sustainable agriculture in Asia(ADBI, 2024-08-09) Zheng, H; Ma, Wanglin; Rahut, DInternet access and use vary greatly across regions and countries. In 2023, the internet penetration rate, defined as the ratio of the number of internet users to the total population, was 65.9% in Asia and the Pacific but as high as 90.5% in European countries. Within Asia, internet penetration rates are relatively high in countries such as the Republic of Korea (97%), Japan (93.3%), and Singapore (92%). In contrast, countries like the Republic of China (PRC) (69.8%), India (59.5%), and Pakistan (50.9%) have comparatively lower internet penetration rates (Statista 2023). Globally, the internet penetration rate in rural areas has increased from 42.6% in 2020 to 50.4% in 2023, yet it still lags behind that of urban areas (ITU 2024). Despite the relatively lower internet penetration rate in rural areas, the rapid expansion of internet use has significantly transformed and advanced the sustainability of agricultural production. Internet use fosters a more sustainable future for agriculture through two principal pathways: farm management and farm performance.Item Open Access Promoting sustainable agrifood production under climate change: Adaptation, returns, and food security implications(Taylor & Francis, 2024-07-28) Zheng, Hongyun; Ma, Wanglin; Zhou, XiaoshiClimate change is challenging sustainable agrifood production and food security, and encouraging farmers’ climate change adaptation can help promote sustainable agrifood production and ensure food security. This study investigates farmers’ climate change adaptation and its impact on agrifood production. We employ the propensity score matching (PSM) model to address the selection bias issue of climate change adaptation and estimate the survey data collected from 415 rice-producing households in rural China. We also estimate the inverse probability weighted regression adjustment (IPWRA) model for robustness check. The empirical results show that farmers’ decisions on climate change adaptation are influenced by household heads’ age, education level, life satisfaction, temperature perception, and transportation conditions. The treatment effect estimations of the PSM model reveal that climate change adaptation significantly increases land productivity by 41.24–44.29% and labor productivity by 55.06–63.72% in rice production. The IPWRA model estimation largely confirms the robustness of the PSM model estimation. We also find that climate change adaptation significantly increases the net returns of rice production. These findings have significant global implications. By understanding the factors influencing farmers’ decisions to adapt to climate change, policymakers worldwide can design targeted interventions to encourage similar practices in other regions. Promoting farmers’ climate change adaptation to increase farm productivity is crucial for ensuring global food security in the face of ongoing climate challenges.Item Open Access Can outsourcing pest and disease control help reduce pesticide expenditure? Evidence from rice farmers(Wiley, 2024-08-02) Wang, P; Ma, Wanglin; Diao, MOutsourcing pest and disease control (PDC) has grown rapidly worldwide, especially in developing countries. Although numerous studies have investigated various advantages of outsourcing PDC, little is known about its impact on pesticide expenditure. This study addresses the gap by estimating the impact of outsourcing PDC on pesticide expenditure using data collected from 448 rice farmers in China. We employ an endogenous treatment regression (ETR) model and an instrumental variable quantile regression (IVQR) model to investigate the homogenous and heterogeneous impacts of outsourcing PDC, respectively. The results estimated by the ETR model show that outsourcing PDC decreases total pesticide expenditure. The reduction in herbicide expenditure due to outsourcing PDC is greater than the reduction in insecticide expenditure. The results estimated by the IVQR model reveal that the pesticide expenditure reduction effect of outsourcing PDC is larger among farmers with higher pesticide expenditure. Our findings generally suggest that it is necessary to take outsourcing PDC into consideration when designing policies to promote pesticide expenditure reduction and protect the ecological environment and human health.Item Open Access Stock markets cycles and macroeconomic dynamics(Springer Nature, 2024-07-11) Vatsa, Puneet; Basnet, H; Mixon Jr., FG; Upadhyaya, KThere is a consensus that stock markets are procyclical. However, answers to some important questions remain unclear. Do stock markets lead or lag business cycles? More interestingly, what is the duration with which they lead or lag them? This study uses different time-series filters and time-difference analysis to answer these questions by examining the dynamic interactions between three major stock indices and key macroeconomic indicators in the United States. The findings show that stock markets have been strongly procyclical, lagging industrial production by one to three months in recent decades. There have been noteworthy changes in the relationship between inflation and stock market cycles. The correlations changed from negative in the 1980s and 1990s to positive in the 2000s and 2010s. The results also reveal close associations between the stock indices, offering new insights into the interplay between financial markets and economic cycles.Item Open Access Invasive weed disrupts facilitation of nutrient uptake in grass-clover assemblage(Springer, 2024-03) Zhang, W; Muir, R; Dickinson, Nicholas• Nutrient constraints in low-fertility soil were modified by different species combinations. • Grass-clover assemblages benefited both species in terms of nutrient procurement. • Interplay of competition and facilitation is demonstrated. • An invasive weed removed essential nutrients from the grazing cycle. To investigate the interplay of competition and facilitation between plants in low-fertility pasture grasslands of New Zealand, we compared nutrient uptake and acquisition of key nutrients of three species from different functional groups. Combinations of Pilosella officinarum (mouse-eared hawk-weed, an invasive weed), Trifolium repens (white clover, a nitrogen fixer) and Dactylis glomerata (cocksfoot, a pasture grass) were planted into a soil with low-to-deficient concentrations of key nutrients. Highest yields were achieved by the grass growing alone but, when the clover and grass had grown together, there were complementary benefits in terms of procurement of a wide range of nutrients from soil despite lower root biomass. The invasive weed negated these benefits, and soil nutrients were exploited less efficiently when Pilosella had grown alone or in a mixture with the other species. Competition from the weed removed the benefits of grass-legume coexistence. These findings are interpreted to suggest that requirements for legumes to be the main source of nitrogen in pasture grasslands may be compromised unless competitive weeds are controlled to avoid disrupted procurement of key nutrients. It is likely these constraints to nutrient procurement would similarly impact conservation grasslands.Item Open Access Through the AI thinking space: An autoethnographic tale of unexpected insight(University of Piraeus, International Strategic Management Association, 2024) Jeremiah, FaithPurpose: Throughout history, storytelling has been a cornerstone of human experience. Our ancestors told tales around their fires that became the bedrock of entire cultures. Beyond mere entertainment, these stories were crucial in imparting essential cultural values, wisdom, and a sense of collective identity. They served as a medium for passing down knowledge and strengthening communal bonds, blending reality with imagination to expand the realms of possibility. This age-old tradition is not just about recounting events; it is a way of making sense of the world, interpreting the past, and envisioning what the future might hold. In the same spirit, I present to you my narrative, not just as a recounting of events, but as a journey of sensemaking. It’s a story captured in real-time, reflecting my experiences with collective real and artificial insights as I navigate extensive engagement with ChatGTP4. Design/Methodology/Approach: In a quiet corner of an academic's mind, a dialogue began – not with a colleague, nor a book, but with an AI named ChatGPT4. This narrative unfolds over several months, during which each textual exchange could catalyze a surge in creative thought and higher-order thinking. Findings: As a reflective interface, ChatGPT4 reveals oblivious habitual patterns, that were obstructing the next level of creative and advanced thinking. This autoethnographic narrative, a blend of technology and introspection, weaves a story that transcends conventional research, portraying AI as an analytical tool allied with the unintended quest for cognitive insight. Practical Implications: The scholar, initially the conductor of queries and task setting, unwittingly becomes a student of their own mental landscape, resulting from inquisitions into their extensive textual communication. Originality/Value: This approach is crucial as it extends traditional ethnographic focus from solely human societies to the complex dynamics of digital communities, including AI entities.Item Open Access Research Update – A framework to study supply chain strategies against global pandemic(Massey University, 2022-12) Umar, Muhammad; Wilson, Mark; Ahmad, R; Radics, RobertDuring the global pandemic, supply chains often look for an evidence-based framework to evaluate their responses to disruptions compared to other more successful responses. This study proposes such a framework based on the Haddon matrix that is traditionally used to prevent roadside injuries in road accidents. This tool will help to study supply chains and their vertical and societal linkages during the preparation, response and recovery phases of natural disasters such as global pandemics. Implications for the further development of our current research are outlined.Publication Open Access Climate-smart agriculture: Adoption, impacts, and implications for sustainable development(Springer, 2024-04-29) Ma, Wanglin; Rahut, DBThe 19 papers included in this special issue examined the factors influencing the adoption of climate-smart agriculture (CSA) practices among smallholder farmers and estimated the impacts of CSA adoption on farm production, income, and well-being. Key findings from this special issue include: (1) the variables, including age, gender, education, risk perception and preferences, access to credit, farm size, production conditions, off-farm income, and labour allocation, have a mixed (either positive or negative) influence on the adoption of CSA practices; (2) the variables, including labour endowment, land tenure security, access to extension services, agricultural training, membership in farmers’ organizations, support from non-governmental organizations, climate conditions, and access to information consistently have a positive impact on CSA adoption; (3) diverse forms of capital (physical, social, human, financial, natural, and institutional), social responsibility awareness, and digital advisory services can effectively promote CSA adoption; (4) the establishment of climate-smart villages and civil-society organizations enhances CSA adoption by improving their access to credit; (5) CSA adoption contributes to improved farm resilience to climate change and mitigation of greenhouse gas emissions; (6) CSA adoption leads to higher crop yields, increased farm income, and greater economic diversification; (7) integrating CSA technologies into traditional agricultural practices not only boosts economic viability but also contributes to environmental sustainability and health benefits; and (8) there is a critical need for international collaboration in transferring technology for CSA. Overall, the findings of this special issue highlight that through targeted interventions and collaborative efforts, CSA can play a pivotal role in achieving food security, poverty alleviation, and climate resilience in farming communities worldwide and contribute to the achievements of the United Nations Sustainable Development Goals.Publication Open Access Towards food equity in the global south: Traversing with diverse research methods(2024) Ratna, NazmunIn a series of studies funded by the Gates Foundation, Foreign and Commonwealth Development Office (FCDO), and New Zealand Aid (NZ Aid) we attempt to unpack the agriculture-disruptions-nutrition nexus by adopting a range of methodological approaches. In this seminar, focusing on four research investigations in South Asia and Africa, I discuss our rationale for applying systems dynamics modelling and qualitative research tools, in addition to econometric modelling. Drawing insights from our findings, I argue that there is an urgency to adopt a more holistic approach for a more equitable food system in the Global South. Given the recent global disruptions and the consequent food insecurity and hunger across the globe, I conclude with the rationale for applying interdisciplinary and participatory research tools for ensuring food equity beyond the Global South.Item Open Access A systematic literature review of indigenous peoples and accounting(2022) Vidwans, Mohini; De Silva, Tracy-AnneThere is an increasing realisation that accounting and accountability systems, like many other aspects of social and political life, are complex, multidimensional, and paradoxical . Addressing the call for research to examine the positioning of accounting in colonial processes and to contribute to current policy debates about government indigenous relations is a key motivation for this paper. We highlight the ways in which the colonial powers used accounting as a tool for imperialism and professional closure, and the increasing need for emancipation. We resonate with the call by Lombardi and Cooper who state that, “It may take another 200 years to achieve the same quality of life indicators as those of non-Indigenous peoples, but an initiative to create change in the space of accounting is urgently needed”. Understanding the research that has been conducted in this space is important and strengthening the knowledge base will help to bring about change – for tomorrow. Scientific and technological development in the 18th and 19th century in Europe facilitated the age of the great colonial empires . As a result, between 1800 and 1914 the amount of the world's land surface controlled by Europeans increased from 35 to 84% . Although military force formed the backdrop against which technologies of government were deployed in the remote colonies, the continual use of military force would likely have been too costly to maintain. Along with the hardware of imperial control guns, there was other software which influenced the process of imperial expansion, accounting being one of them . Indigenous peoples came to be known as a “site for cost cutting” and accounting was used for cost control and as a form of administrative imperialism . Colonialism was carried out in the name of an essentialised European racial superiority , wherein indigenous cultures were considered “savage” and “primitive”. The term ‘indigenous’ carries a span of meanings – it conveys a sense of original or first inhabitants who become “the inferior inhabitants of a place subjected to alien political power or conquest”. It further implicates significance of historical movement, characteristic cultural identification, attachment to land, the community right, and the relevance of discrimination or objectification by outsiders . There is a need to “better understand how colonialism continues to structure the relationship between governments and indigenous peoples”. With regards to accounting, researchers have highlighted its positioning within processes of colonialism and imperialism, suggesting that accounting discourses and technologies have been used to influence and control indigenous peoples. The purpose of this systematic literature review on ‘indigenous peoples and accounting’ is to identify major themes and derive insights to guide future research and policy agendas. We also investigate whether accounting has been used by the indigenous peoples for emancipation. This paper analyses the literature on “accounting and indigenous peoples” to explore the impact accounting has had on indigenous culture, identity, existence, and professional participation. In line with other accounting literature reviews, this paper adopts an unbiased approach to review the articles. Given the “complex differences between groups of indigenous people” our aim is to explore the major themes of research in this area rather than providing in-depth and critical examination of the articles. The literature search for research on indigenous peoples and accounting followed several steps. Search criteria included limiting the search to peer-reviewed articles written in English that were available in full text. To identify the relevant literature, two databases (Science Direct and ProQuest) were chosen based on their coverage of accounting journals and their popularity in accounting and business research. Using synonyms for ‘indigenous’, the following keywords were searched, and where possible based on the database settings this keyword search was restricted to the title, abstract and keywords of articles: (accountancy or accountants or accounting) AND (indigenous or Māori or native or black or non-white or aboriginal or ‘first nations’). The search identified 676 articles. Articles that contributed to the understanding of how accounting practices were used as a tool for imperialism and the position of indigenous peoples in accounting were included. A series of screening steps were applied to determine articles for exclusion including identifying duplicates, sorting articles by relevance, reviewing the abstract, the title and keywords for relevance, and reviewing the full article. The final 71 articles were reviewed using a four-stage coding process to classify articles into clusters and sub-clusters. Three clusters were identified—imperialism, accounting profession, and need for emancipation. The 71 articles were published in 19 journals, with the majority (14 journals) being accounting journals. The Accounting, Auditing and Accountability Journal (AAAJ) was the dominant journal, publishing 22 articles. Critical Perspectives on Accounting, publishing 11 articles, and Accounting, Organizations and Society, publishing 9 articles, were also in the top three journals. A wide range of indigenous peoples from various countries are included in the articles reviewed. The dominant countries are Australia (19.7% of the articles), Aotearoa New Zealand (16.9%) and Fiji (10%). Many of the articles adopted either a colonialism, imperialism or a Foucauldian theoretical perspective. The most common research methods were archival research/historical analysis and interviews. Cluster 1 Imperialism (30 articles) identified different forms of imperialism – coercive, cultural, collaborative, reproducing and impact of imperialism. Cluster 2 Accounting Profession (31 articles) focuses on the under-representation of indigenous peoples in accounting education and profession, and the role of the accounting profession in their discrimination. Cluster 3 Need for emancipation (10 articles) explores the need to focus on forward-looking solutions and how indigenous cultural values can contribute to a more enabling accounting and more effective reporting for all stakeholders. The role accounting practices and systems, and accountants, can play in empowering indigenous peoples is also explored in Cluster 3. This paper contributes to the existing body of literature in three distinct ways. First, this review highlights the role of accounting as a tool of imperialism which operated in several ways – coercive, cultural, collaborative, and reproducing imperialism. These practices have led to the continual impact on indigenous peoples in the post-colonial period. Accounting was used to improve the ‘moral habits’ of the indigenous peoples. Co-opting with bureaucratic machinery it dispossessed them of their most valuable tangible asset, land, and led to their subjugation, subjectification, marginalisation, and disempowerment. It effectively inherited colonial systems and separated and reduced indigenous peoples from their own cultures and structures. Thus, accounting helped reinforce, reproduce, and perpetuate colonial power. Second, the dominance of imported Western accounting systems marginalised indigenous peoples in the accounting profession. For example, in Australia, a nation where 3.3 per cent of the population is indigenous has only 0.02 per cent of accountants identify as indigenous ; and in South Africa where the indigenous peoples are in majority (81 per cent), the black Chartered Accountants are still underrepresented (about 16.2 per cent) . The main reasons identified are lack of education and opportunities, professional closure, lack of exposure, mistrust, lack of support and business skills, cultural differences, language barriers, institutional and racial bias, lack of role models and professional networks. Accountants themselves played a major role in the marginalisation by deploying accounting techniques to serve their clients, mainly colonial populations, and disadvantaging and disfavouring indigenous peoples. Third, on an optimistic note, there is a growing awareness that there is an urgent need to change, with the key measures being employment equity and skills development of indigenous peoples in the profession. Further, it is being recognised that accounting can better serve not only the indigenous peoples but also the environment and wider society. But this will need a new form of accounting, status quo will not work. Researchers and practitioners are increasingly recognising that it is imperative to contextualise and align accounting practices with indigenous cultures. This systematic literature review positions accounting not as a mere neutral, benign, technical practice but as a racist and ethnocentric tool through the context in which it has been practised. Accounting was an integral part of imperial rule, inheriting colonial structures and separating and reducing indigenous peoples from their own cultures and structures. Indigenous accountants remain severely under-represented, and more action needs to be undertaken to ensure accounting practices and systems, accountants, and the accounting profession, develop an awareness and consciousness of indigenous cultural values that is reflected in their practices. Indigenous autonomy, voice and participation is vital for transforming the ethnocentric systems that have led to the devaluation of indigenous people. For effecting change we identify a need to focus on forward-looking solutions and how indigenous cultural values can contribute to a more enabling accounting. Colonial attitudes have persisted into the ‘post-colonial’ era and represent one of the most serious obstacles to global economic development. It is important to study this in the 21st century as it has proven to have a continual effect on indigenous peoples. We concur with Carnegie et al. that accounting is more influential than many people may think, and it has a potential to create a better world consistent with a more balanced perspective on people, planet, and profit.Publication Open Access Linking farmers to markets: Barriers, solutions, and policy options(Elsevier on behalf of Economic Society of Australia, Queensland, 2024-06) Ma, Wanglin; Rahut, DB; Sonobe, T; Gong, BThe 15 studies highlighted in this special issue collectively underscore the significant impacts of market participation on farmers’ well-being, income, poverty reduction, dietary diversity, and rural economic growth. They also delve into the importance of marketing channel choice and the role of e-commerce in enhancing farmers’ market linkages. In addition, they address farmers’ preferences for market access interventions and the examination of market power within the agricultural industry, especially in low-income countries. The key findings include: (1) Market participation is critical for improving farmers’ subjective and objective well-being, with studies demonstrating positive impacts on income, poverty reduction, and dietary diversity; (2) The choice of marketing channels significantly influences income, with evidence suggesting online sales can substantially increase farmers’ earnings; (3) E-commerce plays a pivotal role in connecting farmers to broader markets, leading to income growth and enhanced market visibility; (4) Understanding and addressing farmers’ preferences for market access through interventions like systematization policies and joint ventures can facilitate better market integration and support inclusive business models; (5) Analysis of market power within the primary foods industry reveals rising markups, particularly affecting low-income countries. These findings suggest that policies and interventions aiming to improve market access, promote e-commerce, and consider farmers’ preferences and market power dynamics can significantly impact farmers’ incomes, poverty levels, and overall rural economic development.Publication Open Access Impacts of risk preference and social insurance on household financial market participation in China: Are there differences between urban and rural residents?(Auckland Centre for Financial Research, 2024-02-02) Yang, Wei; Li, Zhaohua; Wang, LThis letter examines the impact of risk preference and social insurance on household financial market participation and diversification using the 2017 and 2019 China Household Finance Survey. A multi-value treatment model is used to address the selection bias between risk preference and household financial investment, considering the moderation role of social insurance in between. Overall, our results show that high-risk takers are more likely to participate in the financial market and diversify their portfolios than low risk takers. Focusing on rural and urban differentials, we find marked differences in the impacts of risk preference and social insurance on household financial investment. Having social insurance may widen the difference in investment decisions between high- and low-risk takers in urban areas; the latter group tends not to participate in or diversify when socially insured. In contrast, having social insurance encourages low- and intermediate-risk preferred rural households to participate in the financial market and diversify their financial portfolios. Our work highlights the different consequences of social insurance on investment incentives of the rural and urban households. Whilst the obvious benefits of having social insurance for rural households via risk-sharing, there is undesired consequence of incentive distortion of urban households.Publication Open Access Climate-smart agricultural practices for enhanced farm productivity, income, resilience, and greenhouse gas mitigation: a comprehensive review(Springer, 2024-04) Zheng, H; Ma, Wanglin; He, QThis study reviews the literature published between 2013 and 2023 to comprehensively understand the consequences of adopting climate-smart agricultural (CSA) practices. We categorize the literature into three categories based on the scopes of climate-smart agriculture: (a) sustainably increase agricultural productivity and incomes; (b) adapt and build the resilience of people and agrifood systems to climate change; and (c) reduce or where possible, avoid greenhouse gas emissions. The review demonstrates that adopting CSA practices, in many instances, improves farm productivity and incomes. This increase manifests in increasing crop yields and productivity, income and profitability, and technical and resource use efficiency. Moreover, adopting CSA practices reinforces the resilience of farmers and agrifood systems by promoting food consumption, dietary diversity, and food security and mitigating production risks and vulnerabilities. Adopting CSA practices is environmentally feasible as it reduces greenhouse gas emissions and improves soil quality. An integrative strategy encompassing diverse CSA practices portends an optimized avenue to chart a trajectory towards agrifood systems fortified against climatic change.