After the quake: the complex dance of local government, national government and accounting

This research considers accounting for post-earthquake recovery in New Zealand. New Zealand’s most devastating earthquakes are considered to be the Murchison earthquake of 1929, the Napier/Hawke’s Bay earthquake of 1931 and the Christchurch earthquakes of 2010–11. At the time of the Murchison and Napier earthquakes, government accounting information was an ex post record of expenditure. Contemporary government accounting in New Zealand is accrual based and comprehensive, and so accounting information has played a more prominent role in the management of Christchurch’s earthquake recovery. Apart from evidencing the significant change to government accounting, an historical comparison of accounting in the context of the Murchison and Napier earthquakes vis-à-vis the Christchurch earthquakes indicates the extent of change in the interplay between national and local government in New Zealand. The relationship between national and local government, though legally unchanged, has become more complex, but the financial reports do not reveal this complexity. Through historical analysis the extent of this change is made visible

Victims of disaster : can ethical debriefings be of help to care for their suffering?

Victims of disaster suffer, not only at the very moment of the disaster, but also years after the disaster has taken place, they are still in an emotional journey. While many moral perspectives focus on the moment of the disaster itself, a lot of work is to be done years after the disaster. How do people go through their suffering and how can we take care of them? Research on human suffering after a major catastrophe, using an ethics of care perspective, is scarce. People suffering from disasters are often called to be in distress and their emotional difficulties 'medicalised'. This brings them often into a situation of long term use of medication, and one can wonder if medication is of help to them in the long run. In our paper, we will explore another moral perspective, focusing on the importance of the victims' narrative and their lived experiences. We will use Paul Ricoeur's phenomenological reflections from 'Suffering is not the same as pain' for conceptualizing human suffering and how to apply it to victims of disaster. Ricoeur suggests that suffering is not a quantity that can be measured, but a characteristic that should be studied qualitatively in interpersonal and narrative contexts. Above all, the perspective of care and listening could offer an opportunity to reconcile people from their loss and suffering

Political exchange and the voting franchise: universal democracy as an emergent process

Democracy, Voting franchise, Political exchange, Constrained government, H4, D7,