The Generic Tax Policy Process (“GTPP”) is designed to ensure open and consultative development of tax policy and law in New Zealand. Despite complying with the GTPP, a proposal to extend fringe benefit tax to certain employer-funded car parking was withdrawn in the face of media criticism....

This research reviews the manner in which accountability may be better constructed in the Charities Sector with detailed stakeholder analysis. This combines the adoption of Hayes' (1996) four types of accountability by charities with a hegemonic application of the Mitchell, Agle, and Wood (1997)...

Over many years various accounting authorities have grappled with the problem of appropriate recognition and classification of income and expenditure items in the preparation of financial accounts. One obvious case in point is the distinction between the ordinary revenue and capital gain nature...

This paper aims to answer one research question: what are the main drivers of mergers and acquisitions (Mamp;A) and disintegration of medium accounting firms during 1960s-1990s? This question is addressed by an investigation into the history of one medium national accounting firm, Kendon Cox and...

Paul David's 1986 exposition on the QWERTY keyboard configuration gave rise not only to Stan Leibowitz and Stephen Margolis's "Fable of the Keys", but also to a consideration by Stephen J. Gould of the characteristics, and correct attribution, of Lamarckian versus Darwinian mechanisms of...

In 1992, New Zealand adopted a sector neutral approach to standard setting - where the difference in accounting treatment is driven by differences in the nature of transactions and not by ownership or the objectives of the reporting entity. In the process of adopting International Financial...

New Zealand long enjoyed a situation where there was a tradition of well-exercised supervision of defined benefit schemes by the Government Actuary. Because superannuation schemes open to new members were deemed issuers by virtue of the 1997 amendments to the Financial Reporting Act, such...

Accountability has been described as an institutional social practice to encourage stewardship reflection and as such it is a process that can be observed and reported upon. This paper describes observations of an accountability event, the Annual General Meeting (AGM), which has been largely...