New Zealand Post Limited (NZ Post) had provided mail services for more than 160 years and was one of the few postal organisations in the world operating in a deregulated market. While mail services were referred to as the engine room of NZ Post, there was an awareness of both the decreasing...

This Element focuses on New Public Governance as one of the major administrative narratives of our times. It offers a critical interpretation of NPG as a hybrid tool for management, governance, and reform, arguing that NPG coexists with and is likely to gradually merge into New Public...

The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure and activities can be explained by the reduction...

Recently in Australia, regulations have been proclaimed requiring companies to make cashflow disclosures in addition to earnings disclosures from 30 June 1992. This paper provides evidence on relationships between earnings and cash flow measures and in so doing examines the external validity of...

A view presented consistently in the management accounting literature is that firms usually operate at full capacity. Because firms are therefore subjected to physical capacity constraints, they frequently have to choose which of their profitable products to produce and in what quantities. The...

Unlike many other advanced economies, New Zealand does not have an explicit capital gains taxation regime. The distinction between capital and income is therefore of vital significance. An area in which the capital-income distinction is of considerable importance is that of gains and losses...