Purpose – University academics are important to the discovery and dissemination of knowledge about accounting practice and accounting learning. This article explores the consequences for the Pacific society of New Zealand of how these discovery and dissemination activities have come to be...

Very few studies currently exist on the long-term impacts of schooling policies in developing countries. We examine the impacts-half a century later-of a mass education program conducted by the Democratic Republic of Vietnam in the occupied areas during the First Indochina War....

Recent work emphasizes the primacy of differences in countries' colonially-bequeathed property rights and legal systems for explaining differences in their subsequent economic development. Barbados and Jamaica provide a striking counter example to this long-run view of income determination. Both...

We explore the impact of encomienda, a forced-labor institution imposed by the Spanish throughout Latin America during three centuries, on long-term development outcomes in Colombia. Despite being a classically extractive institution, municipalities that had encomiendas in 1560 have higher...

We exploit differences in the mortality rates faced by European colonialists to estimate the effect of institutions on economic performance. Our argument is that Europeans adopted very different colonization policies in different colonies, with different associated institutions. The choice of...

Few studies currently exist on the long-term impacts of schooling policies in developing countries. We examine the impacts — half a century later — of a mass education program conducted by the Democratic Republic of Vietnam in the occupied areas during the First Indochina War (1946-1954)....

This paper looks at the historic engagement etween the great Eurasian civilisations since the voyages of discovery, and examine the extent to which the hopes of an independent and strong Asia, melding its own traditions with the modernity that the West has forced on it, have been achieved