The article presents the findings of primary research carried out in Ghana and Senegal, which revisited the main assumptions behind the African Rural Energy Enterprise Development (AREED) initiative (2002–2012), and other donor-backed programmes, designed to promote small and medium-sized...

Purpose: The purpose of this paper is to highlight, challenge and explain the inequitable treatment of tax and welfare fraudsters in the criminal justice systems of Australia and New Zealand. The authors offer prejudice by way of explanation and suggest that it is also prejudice that restricts...

Purpose – The paper aims to examine the disclosure practices of KiwiSaver retail schemes in New Zealand. The aim is to investigate the level of comparability of KiwiSaver disclosures in the annual reports provided to members. Design/methodology/approach – Using data from KiwiSaver annual...

Purpose – This research aims to measure compliance in a tax experiment among students. The aim of the study is to investigate relationships between claimed behaviour in a questionnaire and actual behaviour in an experimental environment, together with different behaviours between males and...

Purpose – The purpose of this research is to explore the economic and social arguments used in support of government assistance for cultural well‐being, and the accounting measures used to capture cultural well‐being at a regional level in New Zealand. Design/methodology/approach –...

Purpose Individuals with fewer resources often receive more punitive treatment in the justice system than those who are more privileged. This situation is frequently justified with reference to societal preferences. To test the accuracy of this justification, the purpose of this study is to...