This paper discusses the designing of a capital gains tax for New Zealand. The essential question is not why such a system is needed but what type of system should be implemented. The paper ignores the political discussion of whether such a tax is necessary and concentrates on design and...

Purpose – This paper aims to sets out to provide encouragement to new researchers and challenge the widespread belief that in order to get published you need to travel on the coat tails of a Big Name in accounting research. With this in mind, the argument is that a key contribution of...

Purpose – The purpose of this paper is to investigate the funding criteria adopted by funding organisations (FOs) in New Zealand. Design/methodology/approach – The naturalistic inquiry paradigm is applied and qualitative interview data were collected using semi-structured interviews....

Une étude européenne du cabinet français Mazars de 2005 a montré que la France est le pays qui a le plus résisté à l'adoption des normes comptables internationales IAS/IFRS. Tout en dépassant les différences techniques qui existent entre les IFRS et le référentiel continental...

Purpose – The purpose of this paper is to provide an analysis of intellectual capital (IC) disclosures in annual reports (mandatory and voluntary) and draw attention to the specific issues related to the methodology used i.e. content analysis. The focus is to incorporate all forms of IC...

This paper outlines and exemplifies the use of a method for analysing power relations based on the work of French social theorist, Michel Foucault. The overall research aim of genealogical analysis is to produce “a history of the present”, a history which is essentially critical with its...

Purpose – This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the resistance by some New Zealand museums to a mandatory valuing of their holdings. Design/methodology/approach – Evidence was derived from museum annual reports, interviews and...

Considers rhetoric and discourse in financial accounting and how rhetoric/discourse was employed by the directors of a New Zealand property company. The particular case cited is that of the New Zealand Land Company 1882‐1890. Shows how land may be transferred from indigenous owners and...