Robert Muldoon was Prime Minister of New Zealand for nine years from 1975, including those made turbulent by high inflation in the late 1970s. He was, by profession, an accountant. This study considers aspects of Muldoon's career and the accounting firm in which he worked, aspects of his life...

Superannuation (pension, retirement) schemes (plans) are required to report their earnings on a fair-value basis, reflecting recent shifts toward fair-value reporting in financial reporting. Fair-value earnings of such schemes include realized earnings and unrealized changes in values of assets...

The failure of an accounting standard on inflation was chosen for this oral history study, examining the outcomes from the 1982 promulgation CCA-1 in New Zealand. This required companies to consider inflation when measuring their assets and liabilities, and thus affecting revenues also.However,...

The expansion of manufacturing and retail activities in Auckland, New Zealand, in the years following World War II was accompanied by development and growth of accounting partnerships in a manner distinctive from legal, medical or other professional service firms. Accounting partnerships more...

“Translations – of deep resonances and felt connections – are difficult, if not impossible, to make; one can learn another language, but acquiring all of the cultural accoutrements that accompany language is another story” (Bullaro, 2005).It is the objective of this study to review the...

The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful and fine-grained operationalization of ethnicity for such a...

This book chapter offers some analysis of the historic role of the UN, the educational activities of the OECD, and current level of activities of the World Bank and the IMF with regards to standard setting. In order to do this, this chapter describes some details of these four organizations...