Abstract. This paper presents a case study centred on the Murrumbidgee River basin in eastern Australia. It illustrates the dynamics of the balance between water extraction and use for food production, and efforts to mitigate and reverse consequent degradation of the riparian environment. In particular, the paper traces the history of a pendulum swing between an exclusive focus on agricultural development and food production in the initial stages and its attendant socioeconomic benefits, followed by the gradual realization of the adverse environmental impacts, subsequent efforts to mitigate these with the use of remedial measures, and ultimately concerted efforts and externally imposed solutions to restore environmental health and ecosystem services. The 100-year history of development within the Murrumbidgee is divided into four eras, each underpinned by the dominance of different values and norms and turning points characterized by their changes. The various stages of development can be characterized by the dominance, in turn, of infrastructure systems, policy frameworks, economic instruments, and technological solutions. The paper argues that, to avoid these costly pendulum swings, management needs to be underpinned by long-term coupled socio-hydrologic system models that explicitly include the two-way coupling between human and hydrological systems, including the slow evolution of human values and norms relating to water and the environment. Such coupled human-water system models can provide insights into dominant controls of the trajectory of their co-evolution in a given system, and can also be used to interpret patterns of co-evolution of such coupled systems in different places across gradients of climatic, socio-economic and socio-cultural conditions, and in this way to help develop generalizable understanding.
Budgets are used widely but criticized, mainly for performance evaluation reasons. We find that organizations regard budgets as more important for planning and control than evaluation, thus proposing a rationale for their continued use irrespective of evaluation-based criticisms. This finding is also important, because most extant budget research focuses on evaluation, suggesting a potential disconnect between budget research and practice. We also find that rolling forecasts are used in tandem with the annual budget in most organizations, and for the same reasons. This was unexpected, as coexistence suggests their adoption for different reasons. Copyright (c) The Authors. Journal compilation (c) 2009 AFAANZ.
This paper presents a case study centered on the Murrumbidgee river basin in eastern Australia that illustrates the dynamics of the balance between water extraction and use for food production and efforts to mitigate and reverse consequent degradation of the riparian environment. In particular the paper traces the history of a pendulum swing between an exclusive focus on agricultural development and food production in the initial stages and its attendant socio-economic benefits, followed by the gradual realization of the adverse environmental impacts, efforts to mitigate these with the use of remedial measures, and ultimately concerted efforts and externally imposed solutions to restore environmental health and ecosystem services. The 100 yr history of development within Murrumbidgee is divided into four eras, each underpinned by the dominance of different norms/goals and turning points characterized by their changes. The various stages of development can be characterized by the dominance, in turn, of infrastructure systems, policy frameworks, economic instruments, and technological solutions. The paper argues that, to avoid these costly pendulum swings, management needs to be underpinned by long-term coupled socio-hydrologic system models that explicitly include the two-way coupling between human and hydrological systems, including evolution of human values/norms relating to water and the environment. Such coupled human-water system models can provide insights into dominant controls of the trajectory of their co-evolution in a given system, and can also be used to interpret patterns of co-evolution of such coupled systems in different places across gradients of climatic, socio-economic and socio-cultural conditions, and in this way to help develop generalizable understanding
Neo-institutional logics for the early adoption of innovations are often argued as more authentic than for late adopters. To what extent might this be so in relation to corporate social responsibility reporting (CSRR)? We specifically focus on neo-institutionalist perspectives with an emphasis on isomorphism (DiMaggio and Powell 1983) to illustrate alternative motivations and verify our hypotheses using a mixed-methods approach (survey data and field evidence from five organizations). We find that the rationale for early reporters entails a financial pragmatism that is absent in current debates surrounding corporate social responsibility (CSR). We also show that normative and coercive isomorphism interplay among early adopters to drive their adoption decision over time, and these facilitate the generation of different strategic postures to placate key external stakeholders. This contrasts with prior studies that have mainly argued for mimetic and normative isomorphism to dominate the decision to implement CSRR among adopters. Finally, we argue that late reporters choose not to engage earlier as (ironically) their strategic proximity to the phenomena being reported is intrinsically close, meaning most internal and external stakeholders assume the proper functioning of the phenomena being reported, and therefore do not demand it. This rationale for mimetic isomorphism is unique and its narrative more positive than that normally ascribed to it in the prior literature. Firms are subsequently less inclined to opportunistically validate or signal their sustainability ethos using formal reporting systems, and only do so superficially to engage in practices similar to other organizations in their industry or the broader economy as a norm.
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