Skinner (1978) observed a gap between process costing as described in the textbooks and process costing as carried out in Australian and UK companies. Very little research has been published on this topic since that date. Skinner's study is replicated in this paper in a New Zealand environment....

This study investigates the potential relationship between bankruptcy risks, and financial and non-financial characteristics in small businesses. Given the importance of small businesses to a country's economy, identifying factors that leads to small business bankruptcy is important for...

Knowing whether an organization will fail is useful information for investors and other stakeholders. Looking to 36 New Zealand corporate failures (2001-2010), we find that anticipation of their demise was not clearly signalled in the public media. The question then emerges as to whether better...

Consistent with the theme of this conference the paper stretches the boundary of what might be considered free and frank evaluative comment. By its nature is born out of a political agenda, yet the political opportunities and political risk is not traditionally considered evaluation. In the...

We examine the question of whether the rate of business insolvencies in New Zealand is related to overall macroeconomic conditions. In particular, our interest is in whether the rate of business insolvencies changed in the wake of the Global Financial Crisis (GFC). We find that there was a large...

This research centers on the financial survival experience of participants in a New Zealand court-administered debt repayment plan. Using Kaplan-Meyer estimators of survival and hazard functions, we summarize and plot survival data. Group experience is compared by means of log-rank tests. The...