Discourse and rhetoric: the case of the New Zealand Native Land Company
Article Abstract:
Accounting discourses can be used to reveal and hide financial reality and can create differences. The relationship between power and discourse is illustrated by an examination of the conflict between the Maori shareholders and European directors of the New Zealand Native Land Company. Issues such as asset measurement, income determination and information disclosure were used to embody power and allow the controllers of the company to legitimize their activities. The case is studied in detail.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1995
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Performance auditing, new public management and performance improvement: questions and answers
Article Abstract:
Recent research has investigated the connections between the new public management (NPM) and performance auditing (PA), particularly considering the challenges facing performance auditors when they seek to contribute to improved public sector performance. It was found that there is no inherent conflict between improved accountability and improved performance, although there are clashes between auditing performance and improving performance.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1996
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US public accountancy firms and the recruitment of UK immigrants: 1850-1914
Article Abstract:
The impact of immigrants from the UK on the history of the US accounting industry from 1850-1914 is discussed. Some US accounting firms were founded by UK immigrants.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
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