Auckland University of Technology

About: Auckland University of Technology is a education organization based out in Auckland, New Zealand. It is known for research contribution in the topics: Population & Context (language use). The organization has 4116 authors who have published 13461 publications receiving 353076 citations. The organization is also known as: AUT & AUT University.

Are CSR Disclosures Value Relevant? Cross-Country Evidence

Abstract: Using proprietary data that rate corporate social responsibility (CSR) disclosures of firms in 21 countries, this study examines how the strength of nation-level institutions affects the extent of CSR disclosures. We then examine the valuation implications of CSR disclosures and consider how the relation between CSR disclosures and firm value varies across countries. In contrast to prior studies, we separate CSR disclosures into an expected and unexpected portion where the unexpected portion is a proxy for the incremental information contained in CSR disclosures. We observe a positive relation between unexpected CSR disclosure and firm value measured by Tobin's Q. We also find that, while countries with strong nation-level institutions promote more CSR disclosures, the valuation of a unit increase in unexpected CSR disclosures is higher when nation-level institutions are weak.

Understanding the effect of e-learning on individual performance

Abstract: With the diffusion of easy-to-use Web 2.0 tools, such as podcasts, blogs and wikis, e-learning has become a popular mechanism for individual training. While individuals use these tools in the hope that their training will improve their performance, this relationship is not a given. This paper proposes that an individual's level of digital literacy affects her performance through its impact on her performance and effort expectations. To explain the influence of digital literacy on the intention of individuals to continue using e-learning and their performance, we integrate the concept of digital literacy with the Unified Theory of Acceptance and Use of Technology (UTAUT) and test our model using survey data from New Zealand accountants working in small and medium-sized enterprises (SMEs). The results indicate that these relationships were significant: digital literacy on users' performance and effort expectations, performance expectations on users' intentions to continue using Web 2.0 tools, and continuance intention on performance. These findings suggest that individual digital literacy facilitates the use of e-learning, and should be considered when examining the impact of the latter on performance. We study how digital literacy affects e-learning use for professional development.The study asks New Zealand accountants about their Web 2.0 use.Digital literacy has an impact on users' performance and effort expectations.Performance expectations affect continuance intention, which affects performance.Organizational support does not support individual intention to continue using IT.

“The big OE”: self‐directed travel and career development

Abstract: “OE” is overseas experience – periods of “working holiday” undertaken by young people autonomously exploring other countries and cultures. This paper investigates OE and considers its effect on career development. OE is a world‐wide phenomenon, but has special significance in Australia and New Zealand, where it is undertaken as a “rite of passage” by many young people. The paper reports results from an interview study of 50 OEs undertaken by young New Zealanders. It focuses on predisposing personal and situational factors prompting OE, the unplanned and improvisational nature of OE, the main forms of OE, and its apparent consequences for personal development and subsequent careers. The evidence suggests that OE brings benefits but that the process is complex and unpredictable because of confounding forces such as non‐career travel agendas and personal relationships. The special value of OE to careers in current conditions requiring greater self‐direction, flexibility and internationalisation is emphasised.

Power and resistance in the implementation of a medical management information system

Abstract: . This paper presents an analysis of the implementation of a large information system in a New Zealand hospital. The system was intended to monitor and scrutinize clinical activity, and management hoped to influence clinical behaviour through the increased visibility afforded by the system. However, doctors were not the passive subjects of a computerized control system, and some were able to resist the application of the information produced by challenging its validity or using it to argue for more resources. Nevertheless, the interrelatedness of the information system with the organizational forms and practices within which it was used and which it helped shape reinforced the concepts, norms and values associated with the new management and economic discourse prevalent in the hospital, and helped to produce more defined accountabilities for doctors. With time, the role of the information system was reinterpreted, and in the face of continued resistance by doctors, it was relegated to a less significant role. The potential for engendering self-disciplining behaviour in organizational participants through the pervasive, everyday use of the information the system produced likewise diminished.

A developmental conceptualization of return to work

Abstract: Introduction: Although return to work (RTW) is a phenomenon that has been researched for many years, our ability to understand and improve outcomes is still limited. As an avenue for advancing the field, this paper presents an alternative way of thinking about RTW. Method: The conceptualization was constructed based on a review of the literature and the comments of RTW and workers' compensation researchers. Results: RTW is presented as an evolving process, comprising four key phases: i.e., “off work,” “work re-entry,” “retention,” and “advancement.” In addition, multiple phase-specific outcomes that may be used to evaluate RTW success are advanced. Conclusion: Broadening thinking about RTW to take into consideration the complexities of its developmental nature holds promise for understanding and improving RTW, as it not only clarifies the importance of incremental milestones, but also facilitates intervention choice and evaluation.