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The corporatisation of local body entities: A study of financial performance
The New Zealand electricity industry provides us with a unique opportunity to examine how entities responded to major restructuring of the industry. This research studies the financial performance of three entities, each ...
The definition of "Insider" in section 3 of the securities markets Act 1988: A review and comparison with other jurisdictions
Statutory definitions of what constitutes an “insider” for the purposes of insider trading laws may be based on either a “person connection” approach or an “information connection” approach. The “person connection” ...
Devolved school-based financial management in New Zealand : observations on the conformity patterns of school organisations to change
This paper examines the intent and consequences of ‘new’ financial management (the ‘New Public Financial Management’) (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant ...
Management accounting education: is there a gap between academia and practitioner perceptions?
A mail survey was conducted of all Institute of Chartered Accountants of New Zealand accredited Tertiary Education Institutions and 300 randomly selected New Zealand companies to ascertain the views of management accounting ...
The impact of events on annual reporting disclosures
Burchell, Club and Hopwood (1985) considered that “little is known of how...wider social forces can impinge upon and change accounting” (p.382). This study identifies six political forces that may have instigated changes ...