The Business School - Te Kura Kaipakihi

Permanent link for this collectionhttps://hdl.handle.net/10292/1066

The Business School - Te Kura Kaipakihi conducts disciplinary research that is at the fore front of international knowledge. Their researchers are recognised experts in their fields and produce research of relevance to their academic and non-academic stakeholders. The Business School has research strength in: Accounting, Business Information Systems, Economics, Finance, International Business, Management (including Human Resource Management and Employment Relations), Marketing, Advertising, Retailing and Sales.

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Slowing Time, Shaping the Future: The Effect of Mindfulness on Intertemporal Choice
(Elsevier BV, 2025-10-27) Errmann, Amy; Seo, Yuri; Septianto, Felix; Chu, Xing-Yu Marcos
Consumers frequently face intertemporal choices that require trading off reward value against the delay before the reward is received. This research shows that mindfulness, defined as non-judgmental attention to and awareness of the present moment, increases consumers’ preference for delayed gratification. This occurs because mindfulness slows the subjective passage of time duration, leading consumers to perceive the future as more expansive; in other words, they feel “time-rich.” Consequently, they judge waiting for a larger reward as less costly, which makes the delayed option more attractive. Across six studies—two field investigations and four laboratory experiments, three of which used consequential behavioral measures—we provide convergent evidence for this effect and its underlying mechanism. The findings have practical implications both for consumers navigating trade-offs between immediate and delayed outcomes and for marketers designing more effective intertemporal incentives.
Visualisation Within Sustainability Reports: Insights From a Stigmatised Industry Company
(Emerald, 2026-01-12) Ali, Irshad; Chong, Sabrina; Narayan, Anil; Velayutham, Ajantha
Purpose: This study aims to examine how a tobacco company operating within a stigmatised industry uses visualisation in its sustainability reporting to manage and mitigate organisational stigma. Design/methodology/approach: Information and data for the study was collected from Philip Morris International (PMI)’s reports and from semi-structured interviews with PMI’s sustainability report preparers. Data was analysed using qualitative methods. Legitimacy theory with a focus on the concept of moral legitimacy was used to interpret the findings. Findings: The findings show that PMI strategically uses persuasive visualisation through numerous stigma management approaches in their attempt to deflect stigma or even leverage on it to their advantage. By highlighting its social and environmental responsibilities through visualisation, the company attempts to reshape its public image and strengthen legitimacy. However, despite its sustainability efforts, a stigmatised tobacco company may struggle to change the beliefs of all stakeholders so achieving moral legitimacy will remain elusive without major changes to its core business. Research limitations/implications: This study enriches the sustainability accounting and reporting literature by offering real-life examples of the utilisation of visualisation in sustainability reports by a stigmatised company. Practical implications: Our study provides empirical evidence on how visualisation in sustainability reporting can strategically construct legitimacy by crafting persuasive and emotionally engaging messages that meet stakeholder expectations. Originality/value: The study highlights the importance of visual literacy and contributes to a better understanding of the utilisation of visualisation in communicating sustainability messages.
Amplifying Māori Approaches: The Transformative Potential of Māori Economies
(WEAll Aotearoa, 2025) Scobie, Matthew; Forward, Tayla; Webb, Danielle; McLellan, Georgia; Barrett, Jack
Rethinking the Relationship Between Dating Services and the Hospitality Industry Through Speed Dating Events: A Partner Ecosystem Strategy
(Cognizant Communication Corporation, 2025-01-15) Yallop, Anca; Séraphin, Hugues; Hamdan, Omar Abou
This study aims to develop a conceptual framework for the relationship between the hospitality and dating services industries, theorising this relationship by focusing on the role of speed dating events as a connecting intersection. Several theoretical foundations, including value (co)creation, service ecosystems, cue utilisation theory, and criteria for feasible and sustainable partnerships, were adopted to conceptualise this relationship. The new conceptual framework of relational value (co)creation introduces a novel joint concept that integrates the cues of both industries while allowing each to retain its unique identity. This study contributes to the understanding of relationships between organisations from different but intersecting industries, highlighting that ‘control’ is a key agent influencing the level of trust between organisations operating in intersecting industries, whilst the development of new avenues for collaboration enhances mutual returns from partnerships within the service ecosystem and creates opportunities for ‘unsaturated’ business partnerships.
Understanding Human Companionship with Artificial Intelligence: Insights from Replika-related Information Systems Research
(University of Hawai'i, 2026-01-06) Ekandjo, Talita
The emergence of social chatbots designed to simulate emotionally supportive relationships constitutes a substantial advancement in human technology interaction. Among these, Replika has emerged as the most salient and contentious example, garnering considerable and sustained scholarly attention within the Information Systems (IS) community. Scholars have investigated the processes by which individuals establish and cultivate companionship with Replika, as well as the broader implications of such interactions. Nevertheless, this corpus of knowledge remains fragmented, impeding a comprehensive understanding of what user interactions with Replika elucidate about human-AI companionship. This paper undertakes a systematic review of IS literature that centres specifically on Replika, with the objectives of consolidating extant insights and proposing avenues for future research.
Indigenous Peoples and Accounting. The Gift of Mutual Emancipation
(Elsevier BV, 2025-12-24) Fukofuka, Peni Tupou; Yong, Sue
Much of the existing literature, even when seeking emancipation, continues to reproduce a colonial tone by positioning Indigenous peoples primarily as subjects of domination and in need of liberation. Our study deliberately challenges this tendency by examining the accounting experiences of Aboriginal peoples within two Australian Indigenous corporations, Aroma and Fairwind, in a way that emphasizes reciprocity and shared vulnerability. Through a qualitative field study design, and drawing on Bourdieu’s gift theory, we argue that accounting practices constrain both Indigenous and non-Indigenous actors alike, thereby destabilizing the colonial narrative that frames Indigenous people solely as dominated. Instead, our findings suggest that emancipation must be conceived inclusively, extending beyond Indigenous communities to all who are subjected to the disciplining effects of accounting. While our stories echo the literature on the marginalization of Indigenous peoples through accounting, they also reveal how Indigenous participants identify the everyday oppressions experienced by those in mainstream society. In offering this recognition back to us, they provide what can be understood as a “gift”—a perspective that unsettles the usual tendency of the literature by highlighting the shared conditions of constraint and the possibilities for collective emancipation.
Navigating Professional Boundaries: Impacts on Culturally Grounded Care Provided by Māori Home-based Carers in Aotearoa New Zealand
(SAGE Publications, 2025-12-29) Nicholson, A; Ravenswood, K; Hurd, F
This study investigates how organisational professional boundary drawing affects the ability of Māori home-based carers (HBCs) in Aotearoa New Zealand to provide culturally grounded care. As in many caring professions, this home-based sector relies on the fulfilment that caring is assumed to bring to workers in order to attract and retain good staff. Such meaningfulness is tied to the close relationships and rapport needed to undertake intimate cares. Paradoxically, these relationships are discouraged through organisational and professional boundary drawing that is designed to maintain distance between care workers and their clients. Through a community-based participatory research (CBPR) methodology, it was found that Māori HBCs experienced significant tensions when navigating the drawing of professional boundaries. These boundaries, while deemed necessary for legal, client and worker safety, are underpinned by Western cultural values and social norms, legitimised in Western models of care. These can conflict with Māori ethics of care, which emphasise relationality and belonging through whānau (extended family) roles and responsibilities. These insights call for a re-evaluation of professional boundary drawing to better align with culturally grounded care models, advocating for policies that support the integration of tikanga Māori in home-based care.
Perceptions and Governance of Emerging Technologies in New Zealand: Preparing the Next Generation for an IT-Driven Future
(AIS Electronic Library (AISeL), 2025-09-01) Alam, Shafiq; Weerasinghe, Kasuni; Pauleen, David; Jafarzadeh, Hamed; Taskin, Nazim; Yu, Ji
In the era of Industry 4.0, the world is rapidly evolving with emerging technologies like Artificial Intelligence and the Internet of Things. These technologies bring various benefits to sectors, such as healthcare, education, governance, and transportation, but they also raise concerns about privacy, security, and usability. To maximise the advantages and minimise negative effects, appropriate policies and regulations are crucial. Understanding public perceptions of emerging technologies is vital for their acceptance and effective governance. This research focuses on New Zealand, aiming to comprehend public perceptions through a survey conducted in three stages: literature review, survey instrument development, and empirical data collection. Initial findings from the survey of 450 responses indicate that the public shows moderate support for emerging technologies in New Zealand. However, addressing concerns related to data privacy and accountability is essential. Future work involves testing correlations between knowledge levels and perceptions/concerns, revising the survey instrument, and conducting a nationwide survey with a demographic and ethnicity-based approach to gauge public sentiment.
Gender Equality Discourse: A Japanese Context
(Emerald, 2025-12-04) Eweje, Gabriel; Toyosaki, Hitomi; Kobayashi, Kazunori; Chen, Sitong Michelle; Hosoda, Masahiro
Purpose This review paper aims to critically examine the discourse on gender equality in Japan, focusing on its socio-cultural, economic and political dimensions. By synthesising existing literature, it provides a comprehensive understanding of the complexities and barriers that influence the gender equality debate in Japan, while identifying gaps and opportunities for future research and specifying where practice can be recoupled to policy. Design/methodology/approach An integrative literature review was conducted across four key institutional domains – markets, government/public sector, families and education – analysed at the macro, meso and micro levels. The synthesis is integrative rather than exhaustive, prioritising analytic coverage over completeness. Findings The dynamic relationship between institutional pressures and cultural norms reinforces traditional gender roles across domains. While global pressures and progressive policies have catalysed some change, entrenched routines and weak enforcement often constrain substantive transformation. Decoupling is concentrated at two interfaces: macro to meso (policy to organisation) and meso to micro (organisation to household). Originality/value This study integrates institutional multiplicity with the three-cycle social innovation lens to demonstrate how Japan’s competing logics sustain policy–practice decoupling and to identify where recoupling can begin. It specifies two actionable interfaces (macro to meso and meso to micro), aligns practical levers to each and proposes illustrative indicators that make early recoupling observable for internal monitoring and public reporting, providing usable guidance for policymakers and organisations.
Designing Transformative Service Initiatives (TSIs) in Polarised Contexts: A Framework for Effective Practice
(Emerald, 2025-11-25) Russell-Bennett, Rebekah; Gasparin, Isadora; Gnusowski, Marek; Vredenburg, Jessica; Ahmed, Junaid; Ercan, Selen
Purpose Transformative service initiatives (TSIs) are often applied to address wicked problems in contexts that are polarised. For TSIs to be effective, they require both diversity of perspectives, a level of social cohesion and acceptance of the TSI as legitimate. Yet polarisation typically undermines cohesion and fuels resistance within communities, limiting the effectiveness of TSIs. The purpose of this study is to address the problem of how to manage diversity of perspectives when designing TSIs in a polarised context. Design/methodology/approach The authors adopt a theory synthesis approach and combine insights from service design with the theory and practice of deliberative democracy. The authors draw on deliberative democracy, as it offers practical tools and strategies for addressing disagreements in polarised contexts. The study brings together two distinct literature streams into a single conceptual theme to develop a framework for effective TSI design in polarised contexts. Findings In polarised contexts, the effective design and delivery of TSIs requires close attention to three features: actors (who should participate in the process, what types of citizens have an interest in the topic and what perspectives are represented); processes and practices (how the initiative is structured and what behaviours can be enabled to address polarisation); and outcomes (what can the process realistically yield, recognising that consensus may not always be possible). Originality/value To the best of the authors’ knowledge, the research is the first to introduce deliberative democracy theory to the services marketing literature. The core contribution of the proposed framework is the identification of bridging and bonding practices as the key mechanisms for creating procedural legitimacy of a TSI in a polarised context.
Effective Use of Enterprise Social Networks for Knowledge Sharing in Organizations
(Wiley, 2025-07-04) Rahman, Naseem J; Subasinghage, Maduka; Singh, Harminder
While organizations are increasingly deploying enterprise social networks (ESNs) in workplaces, many employees are wary of using ESNs to share their knowledge as they fear that they may become less valuable to their organizations. Organizations are also concerned that ESNs can be used to send valuable information to unauthorized external parties. As a result, organizations have struggled to attain the outcomes they expected from deploying ESNs. This study used data from 11 in‐depth interviews of employees from financial service organizations to find out how organizations can encourage the effective use of their ESN applications. Thematic analysis of the data showed that governance and intra‐organizational trust are critical for increasing the effective use of ESNs.
Augmentative Versus Compensatory? How Context Shapes the Impacts of General Socializing on Newcomer Engagement
(Informa UK Limited, 2025-10-21) Chen, Jenny; Cooper-Thomas, Helena; Cheung, Gordon; Trenberth, Linda
Newcomer relationship-building behaviors are usually considered beneficial. However, after closer inspection of past studies, the results were mixed. In this paper, we start to unpack these mixed effects by focusing on newcomer general socializing (i.e., building social connections by attending workplace events). Specifically, we investigate when newcomer general socializing is more or less beneficial for newcomer engagement by proposing two contrasting views: (1) applying conservation of resources theory, we argue general socializing increases engagement under high serial tactics, providing an augmentative effect; (2) utilizing attachment theory, we argue general socializing enhances engagement under low serial tactics, enabling a compensatory effect. Unexpectedly, neither an augmentative nor a compensatory effect was supported in Study 1 (China). To explain these results, we extend our investigation by including task interdependence as a boundary condition and test our predictions in Study 2 (Australia). The results of Study 2 support the compensatory effect: When newcomers experience low serial tactics under low task interdependence, general socializing enhances emotional engagement. However, general socializing is detrimental to cognitive engagement when newcomers experience high serial tactics under low task interdependence. Our research contributes to theory and provides insights to HR on how to tailor onboarding interventions to optimize newcomer engagement.
Navigating Negative Emotions: The Role of Negativity Bias in Digital Activism
(SAGE Publications, 2025-06-08) Lee, Sanghyub John; Hwang, Euejung; Yuk, Hyeyeon; De Villiers, Rouxelle
This study investigates the influence of negativity bias in digital activism (e.g., #BlackLivesMatter, #AllLivesMatter, and Nike’s #TakeAKnee campaigns). Analyzing over 3.5 million tweets across a decade, the research highlights how predominantly negative emotions, such as anger and disgust, shape public perceptions in the context of social justice movements and brand involvement in social issues. The results from a robust methodological framework, using social media analytics and advanced sentiment analysis tools like VADER and the TTL transformer model, showed that negative emotions significantly impact the overall sentiment of African Americans and companies like Nike. Specifically, anger within the #BlackLivesMatter and #AllLivesMatter discourses negatively related to overall sentiment toward African Americans, while emotions such as sadness in the #TakeAKnee discussions positively related to overall sentiment toward Nike. Also, expressions of disgust within #AllLivesMatter and #TakeAKnee were associated with positive perceptions of African Americans. In contrast, positive emotions such as joy, and the neutral emotion of surprise showed no significant effects. These results underscore the dual impacts of negativity bias in digital activism, indicating the need for strategies to mitigate its effects and enhance the effectiveness of digital campaigns.
Open Plan Office Space? If You're Going to Do It, Do It Right: A Fourteen-Month Longitudinal Case Study
(Elsevier BV, 2020-01) Morrison, RL; Smollan, RK
There are compelling findings that open-plan office environments are associated with declines in employee wellbeing. In spite of this, the move towards shared office environments continues; yet there is a lack of research describing open-plan offices that have positive outcomes for workers. We describe a “best practice” open-plan fit-out of a law firm and provide data from occupants relating to their performance, well-being, and collegial relationships. Six months after moving to an open-plan office, staff were anonymously surveyed, and 24 were interviewed. Fourteen months later, occupants responded to a follow-up survey. Positive outcomes relating to aesthetics, collegiality, and communication were achieved through good technical design and thoughtful ergonomic assessment of the needs of employees and the requirements of their tasks. A gender difference emerged whereby female, but not male, workers in this environment reported feeling observed. This has implications for the relatively different impact these environments may have on workers. Thus, by following ergonomic principles to create open-plan offices that are ‘safe by design’ organizations can ameliorate many of the negative consequences associated with these environments.
The Leaders' Shadow: Excessive Information Spillover in the Chinese Stock Market
(Wiley, 2025-02-22) Duan, Jiaxin; Lu, Lei; Wei, Yixin; Yin, Fangyi
This study investigates information spillover from industry leaders to peer firms during the leaders' earnings announcements (EAs) in the Chinese stock market. We find a positive information spillover, which is subsequently corrected when peers announce their own earnings, indicating excessive information spillover (overreaction). We further identify several reasons for the overreaction: (1) investors' overweighing of leaders' earnings in evaluating peers' earnings; (2) investors' abnormal searching and trading behaviours, particularly among retail investors; and (3) peer firms' poor information environment and limits to arbitrage. These findings suggest that overreaction could be more prominent in less mature, retail investor-dominated markets like China.
Developing Pharmaceutical Supply Chain Resilient Capabilities: The Role of Industry 4.0 Technologies
(Emerald, 2026-01-16) Papalexi, Marina; Vafadarnikjoo, Amin; Bamford, David; Dehe, Benjamin
Purpose: Building resilience in pharmaceutical supply chains (PSCs) has become imperative in the wake of COVID-19 and other global disruptions. This study advances understanding of how PSCs can be re-imagined, re-designed, and strengthened by leveraging Industry 4.0 (I4.0) technologies. Design/methodology/approach: We adopted a qualitative approach using thematic analysis and the Gioia method on a corpus of data from 114 articles published in 84 peer-reviewed academic journals. We conducted a problematising review to critically analyse the contributions of I4.0 technologies to PSCs and demonstrate the distinctiveness of PSC resilience. Findings: The thematic analysis revealed the advantages and barriers to I4.0 implementation in PSCs, emphasising on how these technologies support sensing, seizing, and reconfiguring capabilities. Drawing on Dynamic Capability Theory (DCT), we propose the Pharmaceutical Supply Chain Resilient Capabilities (PSCRC) model, which conceptualises the capability building required to withstand and adapt to disruption. Originality/Value: We argue that the PSCRC model provides i) a theoretical contribution by clarifying the micro foundations of resilience, and ii) a practical roadmap for supply chain leaders seeking to deploy I4.0 technologies to coordinate processes, secure materials, and build sustainable and adaptive PSCs. The paper also outlines future research avenues to advance scholarly and managerial understanding of PSC resilience.
How Did IFRS 15 Affect the Revenue Recognition Practices and Financial Statements of Firms? Evidence from Australia and New Zealand
(Elsevier, 2022-11-12) Kabir, Humayun; Su, Li
We provide evidence on how International Financial Reporting Standard (IFRS) 15, Revenue from Contracts with Customers, affected the revenue recognition practices and financial statements of firms in Australia and New Zealand. While firms used the modified retrospective method more than the full retrospective method, the usage varied by firm size. Although the majority of sample firms (63.38%) reported that the standard had either no impact or no material impact on their financial statements, the remaining 36.62% disclosed IFRS 15 impacts in notes to financial statements. The disclosure of impacts varied by sectors and firm size. The standard did not affect the accounting for standard retail sales transactions. However, it resulted in the deferral of revenue recognition for the majority of firms whose revenue recognition was impacted by the standard. For firms that disclosed IFRS 15 impacts on financial statements, revenue was the most affected item. Cost of goods sold, contract liabilities, and profit after tax were three other most affected financial statement items. Finally, the standard affected financial statements through multiple channels.
New Zealand Ethical Consumption Driven by Universalism and Personal Achievement; Can It Also Be Fun?
(Taylor & Francis Group, 2024-10-28) Hasan, S; Wooliscroft, B; Ganglmair-Wooliscroft, A
Overconsumption and environmental pollution in New Zealand are leading to the depletion of its resources, threatening its ecosystem. This paper explores New Zealanders’ ethical and sustainable consumption behaviour, and the motivations and values that drive them. Seventy in-depth interviews with a variety of ethical consumers were conducted and analysed using laddering technique to uncover drivers behind ethical consumption habits. Results reflect the complexity and variety inherent in ethical consumption, and its motivations and drivers. Most ethical behaviours are environmentally focused, aimed at pollution reduction and environmental conservation. Ethical behaviours with a social focus are directed at the local or the international community. Social justice, equality and unity of nature (all sub-values of universalism) are revealed as drivers of ethical behaviours, and are complemented by personal achievement (feeling capable) and feelings of enjoyment–consuming ethically can also be ‘fun’. The complexity of the findings highlights the need for customised messaging from policymakers and businesses to increase ethical consumption behaviours in New Zealand.
Underemployment and Wage Growth During COVID-19
(Taylor and Francis Group, 2024-08-28) Meehan, Lisa; Pacheco, Gail; Turcu, Alexandra
This study provides new insights into the labour market outcomes of underemployed individuals, particularly the full-time underemployed who are often not included in official statistics. Using a difference-in-differences approach, we describe the impact of the COVID-19 pandemic on earnings progression for underemployed individuals in New Zealand relative to their fully-utilised counterparts. We find that both the employment and earnings-growth gap between the underemployed and fully-utilised decreased during the pandemic years. These results highlight the importance of considering the impact of economic shocks on different labour market groups and that while existing literature highlights that more vulnerable groups are less resilient to economic shocks, in line with previous New Zealand research, our results suggest that the COVID-19 pandemic was different.
A Narrative Synthesis of the Empirical Literature on Social Value Creation in Social Entrepreneurship: Gaps and Opportunities for Future Research and Action
(Informa UK Limited, 2023-04-18) Lorenzo-Afable, D; Lips-Wiersma, M; Singh, S
Social value creation defines the mission of social entrepreneurship in that, through it, complex social problems are addressed, and the needs of beneficiaries are met. Despite scholarly calls for a definition, current depictions lack clarity and focus. This systematic literature review is the first to aggregate the current body of empirical literature on social value creation in social entrepreneurship. Results from the review of studies in leading academic journals yielded 14 relevant studies, mostly originating from North American and European contexts. A narrative synthesis of these studies depicts social value creation as a processual phenomenon that takes shape in response to opportunities to realise social impact. The process is enacted by multiple actors through innovation and collaborative, reciprocal relationships within a specific context. Findings suggest a paucity of social value creation research in leading academic journals, which denotes a narrow contextual view of the phenomenon. The review discusses implications on social entrepreneurship practice and suggests directions for future research that pursue a more inclusive and diverse contextual view of social value creation.

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