This research demonstrates how sustained charity fraud is supported when organisations do not develop strong accountability links to salient stakeholders. Whilst increased regulation is one response to reduce charity fraud and to increase organisational accountability, regulators seldom...

The relevance structure of an accounting course is the experience by a student of the aim or direction of participating in a course. It is what they experience as being potentially in it for them of completing the various learning tasks in a course. It is one of the driving forces of learning...

In “Culture: the Anthropologist's Account” (1999) Adam Kuper advised avoidance of the use of the word ‘culture' at all. It has come to denote too much and has now come to mean too little. However, just as “the history of all cultures is the history of cultural borrowing” (Edward Said,...

A cross-cultural initiative was undertaken in a second year accounting course, in order to help students understand more about NZ biculturalism, and matters which are important to Maori communities. The mechanism was to deliver to a second year accounting class of financial reporting (ACCY 231)...

Purpose – Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in...

It has long been recognized that governments world-wide, and the State, will support charities with financial support because the charities operate to offer functions which would otherwise have to be undertaken by the government. When the call was made for papers for this special issue, the...