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)...

The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful and fine-grained operationalization of ethnicity for such a...

Purpose – The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this...

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,...

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...

This research has produced a New Zealand model (tool) to help address a critical issue for sports clubs. We have produced an early warning system for clubs to know when they are getting into financial trouble, which should prompt them to plan to remain sustainable. In extending and adapting...

The lack of long term planning and the existence of a number of deferred maintenance for which the financial impact has not been measured is likely to be affecting this. Accordingly, while small clubs had the lowest administration costs and debt and were more highly liquid on average than other...