Le thon : enjeux et stratégies pour l'océan Indien

L'océan Pacifique central et ouest comprend une des zones les plus productives en thons dans le monde. Depuis le début des années 1990, la région a contribué à près de 50% de la production de thons pour l'industrie de la conserve. Les deux organisations régionales et internationales engagées dans la recherche thonière et la gestion des pêcheries dans les régions considérées sont la Commission du Pacifique Sud et l'Agence du Forum des pêches. Malgré les efforts conjoints de ces deux organisations il existe encore des insuffisances dans les structures de gestion halieutique de la zone. Les activités du Forum, la principale organisation, ne couvrent pas tous les états et territoires de la région concernée. De plus il faut prendre en compte le caractère migratoire des espèces de thons pêchés et mettre en oeuvre le programme élaboré par les Nations Unies sur la gestion des stocks de poissons migrateurs et chevauchants. Cette gestion nécessitera la coopération des états et territoires riverains mais aussi la collaboraiton des états pêcheurs non riverains. (Résumé d'auteur

A Quantitative Assessment of the National Cocoa Disease and Pest Control (CODAPEC) Program in Ghana.

Agriculture in general and cocoa production in particular, has been plugged with many challenges including the high incidence of diseases and pests’ infestation. In 2001, the government of Ghana implemented the National Cocoa Disease and Pest Control (CODAPEC) program which aimed at providing free spraying of cocoa plants to cocoa growing farmers to fight against the rising incidence of diseases and pests’ outbreak and more importantly, curb the declining cocoa production and quality of yield. This paper, therefore, examines the impact of the CODAPEC program on yield, production and revenue at the aggregate level and diverts from the micro approach widely used in the literature. Overall, the analysis shows substantial growth in production and revenue but particularly strong for the periods following the implementation of the program. The analysis also shows significant differences in mean production and revenue before and after the implementation of the policy. However, much of the growth in production represents a recovery from long years of production slump, hence, had only moderate effect on revenue growth. Nevertheless, to sustain and accelerate economic growth, we strongly recommend that greater investment should be geared towards the agriculture as sector remains key to any development agenda of the government. Keywords: Cocoa; Production; Yield; Revenue; Decomposition; Ghana

Protecting Australia\u27s Maritime Borders: The MV Tampa and Beyond

The protection of Australia\u27s maritime borders and sovereign interests at sea has, in recent times, increasingly become a leading national security issue. The arrangements for surveillance and enforcement in Australia\u27s maritime zones have seemingly been in almost constant review in what has become a highly politicised issue. Furthermore, the increased incidence of seaborne illegal migration attempts in late 2001, together with the events of 11 September of that year has focused public, as well as official, attention upon all aspects of what has come to be known as homeland security. Homeland security is a complex issue, and the problems associated with the protection of our maritime borders have important operational, legal, administrative, political and diplomatic implications. The new emphasis on maritime border protection and the debate over the best organisational arrangements with which to safeguard Australia\u27s sovereign interests at sea thus have become a most pressing national interest. The confluence of the events of 2001, a heightened public awareness of, and concern with, border protection issues and the ongoing evolution of our national policy and legal frameworks for the protection of the offshore estate, influenced the Centre for Maritime Policy to hold a conference on this most important issue of public policy. The conference, Protecting Australia\u27s Maritime Borders, was held in Canberra on 20 March 2001. This volume is a product of that conference, including all the papers that were presented on the day, an expanded conclusion and two extra chapters: the first, by Mitchell Evans, who was unable to make \u27\u3e the trip to Canberra from Norfolk Island at the last moment, on the perspective of the Offshore Territories; and the second, by Bruce McLennan, based on research undertaken as part of his studies in the Centre\u27s Masters degree programme in Maritime Studies. The aim of the book (and preceding conference) is to address the issue of maritime border protection in a holistic fashion, from the perspective of how maritime border protection works as a system, thus avoiding a sectoral, specific interest-based approach. The prevalence of border protection issues in the mass media, often covered in a sensationalised and politicised manner, has probably hindered rather than assisted the national debate. Maritime border protection is too important an issue for the future of Australia\u27s security to be left to such unruly examination. The Centre for Maritime Policy thus was prompted to promote the production of this more considered set of analyses in the wake of the hype resulting from the voyage of the MV Tampa. We should be clear, however, that the book is not about seaborne asylum seekers, specifically, or immigration, more generally. Nor does the Centre itself advocate any particular organisational design for the surveillance of, and enforcement within, Australia\u27s maritime jurisdiction. Rather, the book is intended to provide a more reasoned forum for the discussion of those maritime border protection arrangements. The result, we hope, has been to collect a range of expert opinions, which will help to advance the debate on maritime border protection in Australia. It is important that we acknowledge the assistance of those who have made this book possible, particularly given that the entire project was undertaken at quite short notice. Firstly, we are grateful to ail paper presenters, session chairs and authors, who have been most supportive by supplying written papers in good time. We appreciate, in particular, the contributions of Derek Woolner, who was willing to replace another conference speaker at short notice and whose thoughtful and knowledgeable chapter has added much value to the contents of this volume; and Ray Funneii, who agreed at extremely short notice to make time in his busy schedule to open the conference, and provide the Foreword to the book. We must also thank the Royal Australian Navy for their support and participation in what was, politically, a difficult time for the Australian Defence Force, in general, and the Navy, in particular. The positive response to Navy participation is proof, however, of the benefits of the continued engagement of the three services (and Defence generaiiy) with such professional forums as the one held in Canberra in March 2002. Specificaiiy, we thank Commodore Warwick Gately, Captain Peter Jones, Captain Peter Leschen, Lieutenant Commander Cameron Moore, Dr David Stevens in his role at the time as Acting Director of the Navy\u27s Sea Power Centre and, since taking over that Director\u27s job, Captain Richard Menhinick. As usual, little gets done at the Centre for Maritime Policy without the assistance of Myree Mitcheii, who was involved in organising and running the conference, and putting the book together in its final stages. The Centre\u27s Visiting Naval Feiiow, Commander Barry Snushall, helped with liaison with the Sea Power Centre and at the conference, and Vina Ram-Bidesi also assisted on the day of the conference

Accounting in new public management (NPM) and shifting organizational boundaries: Evidence from the Greek Show Caves

Purpose – The purpose of this paper is to examine how accounting is implicated in the creation and maintenance of organizational boundaries. The analysis focuses on organizations subjected to conflicting objectives as a result of new public management (NPM) reforms. Design/methodology/approach – The analysis is based on case studies of four cultural organizations (Show Caves) in Greece. Data are collected from semi-structured interviews, informal discussions and document analysis. The paper draws on Bourdieu’s concepts of “field”, “capital” and “habitus” and Llewellyn’s analysis of organizational boundary maintenance. Findings – The study observes that NPM reforms contributed to shifting organizational boundaries – from cultural/archaeological to economic/financial and this resulted in conflicting organizational objectives. This subsequently created conflicts between key actors (municipal politicians, professional managers and anthropologists). These actors, depending on the positions (and habitus) they occupy, and the capital (political, cultural and symbolic) they hold, are able to bargain for resources (economic capital). The conflicting objectives (archaeological/cultural/historical, political and commercial) that emerged and the tensions that arose between the key players shaped the identities and boundaries of the Show Caves. Originality/value – The study makes an original contribution by revealing the complexity and struggle between actors and the role of accounting in managing the boundaries. For example, the study explains how financial threshold and accountability structures function within these cultural organizations that are subjected to conflicting objectives in the context of NPM reforms

Accounting and Governance in Africa - Contributions and Opportunities for Further Research

Purpose: This paper reviews and reflects on the contributions of the Journal of Accounting in Emerging Economies’ special issue on accounting and governance in Africa. Design/methodology/approach: The themes and contributions from the accepted papers are identified and discussed in relation to prior research and potential for further studies. Findings: Key aspects of boards and corporate governance, audit reporting and quality and government accounting practices are revealed as mechanisms which, in some cases, did have some consequences in the African context. However, in other cases, accounting or governance mechanisms appear to be at the periphery of organisational practice and exhibit little influence on decision making and accountability. Limitations and implications: Whilst this paper does not provide a systematic review of the literature in the African context, it provides relating to special issue’s contributions on corporate governance, audit and government accounting on the continent. Originality/value: This special issue extends the burgeoning scholarship in African accounting and governance and provides directions and opportunities for future research. Keywords

Doing critical management accounting research in emerging economies

The paper introduces methodological and theoretical premises of critical management accounting research and provides some guidance for researchers. We see critical management accounting research in terms of three overlapping and interrelated ‘analytical acts’ that researchers often perform: contextualising, historicising and theorising. To contextualise, researchers need to establish connections between local, everyday management accounting occurrences and changes taking place in the wider socio-political and cultural spheres. Historicising relates micro-histories to macro-histories. Thus, critical researchers need to locate management accounting technologies in historically-specific social and political contexts, and understand their emergence and reproduction as outcomes of the evolution of political-economic systems. Given the empirical findings are often site-specific and idiosyncratic in critical research, theorisation is important. Although they may be quite interesting in their peculiarity, especially to the local readership in those countries, these findings need to be made interesting for wider consumption. Theorising, in this sense, is a critical act signifying local occurrences by raising and placing them in a higher-order schema of meaning

Closing the gap: Building capacity in Pacific fisheries governance and institutions

Governance and institutions must function effectively if sustainable development and growth are to occur within the Pacific Islands region. In 2007, the FFA and the Australian Department of Agriculture, Fisheries and Forestry (DAFF), supported by funding from AusAID, contracted Quentin Hanich, Feleti Teo and Professor Martin Tsamenyi to research governance and institutional gaps within the region that undermine the effective management and development of the region\u27s fish stocks. Following an intensive round of interviews throughout the Pacific islands region by all three consultants, Mr Hanich authored a comprehensive report that discussed relevant governance and institutional gaps and recommended a number of potential capacity building responses

Changing control and accounting regimes in an african gold mine: emergence of new despotic control

Purpose – To examine whether the framework of management accounting transformations in Hopper et al. (2009) applies to accounting changes in the Ashanti Gold Corporation (AGC) in Ghana over 120 years from pre-colonialism to recent times. Design/methodology/approach – Mixed data sources are used, namely interviews, observations of practices, historical documentation, company reports, and research papers and theses. The results are categorized within the periods and contextual factors in the Hopper et al. framework. Findings –The Hopper et al. model was robust. Despotic controls with minimal management accounting but stewardship accounting to the head office in London prevailed under colonialism. Upon independence state capitalist policies descended into politicized state capitalism. Under nationalization the performance of mines deteriorated and accounting became decoupled from operations. However, AGC remained privately owned, it embraced profit centres and budgeting, and was relatively successful commercially. In the early 1980s fiscal crises forced Ghana’s government to turn to the World Bank and IMF for loans. Their conditions precipitated market capitalism embracing widespread privatisations. This marked a gradual transformation of AGC into a foreign multinational, organized along divisional lines that today exercises despotic control through supply chain management that renders labour precarious, and neglects corporate social accounting. Practical implications – The work challenges neo-classical economic prescriptions and analyses of accounting in developing countries by indicating its neglect of the interests of other stakeholders, especially labour and civil society. Originality/value – The paper tests and extends the Hopper et al. framework with respect to a large private multinational in the commodity sector over an extended period