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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.

Author: Pratt, Michael, Hooper, Keith
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1995
Analysis, History, Accounting, Study and teaching, Disclosure statements (Accounting), New Zealand Native Land Company

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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.

Author: Leeuw, Frans L.
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1996
Research, Auditing

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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.

Author: Lee, Thomas A.
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
United Kingdom, United States, Statistical Data Included, Industry Overview, Recruiting, Accounting firms, Accounting services, British, British in the United States

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