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...

This research explores how an oral history can inform our understanding of accounting partnership income allocation models. Forty oral history interviews of CPA firm partners indicated a widespread impact from unclear and instable role definitions in performance-based compensation arrangements....

The Big 4 accounting firms (previously Big 8, Big 6 and Big 5) have spread around the world and dominate the market for auditing services in most countries. Until relatively recently, this was not the case, and each country's accounting profession was led by local firms. The spread of these...

This study offers an examination of the decision and implementation in New Zealand of a personal property security regime based in North American Article 9 Models, with specific focus on the approach in force in Saskatchewan at that time. Subsequent to the New Zealand Personal Property...

Oral history reports are replete with discovery, an unexpected depth of emotion associated with recall, and the benefit of reflection some time after an event by those most intimately involved. A recent research project interviewing forty older partners in large accounting firms in New Zealand...

Financial vulnerability is a critical issue for nonprofit sports clubs due to clubs' increasing costs and impediments to generating sufficient income. The first objective of this study is to derive a conceptual understanding of financial vulnerability for sports clubs by assessing three...