School of Accounting and Commercial Law

The sixth Accounting History International Conference

"Accounting and the State"

Wellington , New Zealand
18 - 20 August 2010

Plenary Sessions
Session Title Author Format Size
Plenary Session 1 From Cash to Accrual and Domestic to International: Government Accounting Standard Setting in the last 30 years Nola Buhr Pdf 185KB
Plenary Session 2 Accounting and Accountability in Local Government: Contributions from Accounting History Research Massimo Sargiacomo and Delfina Gomes Pdf 391KB
Plenary Session 3 What is (Accounting) History? Michael Gaffikin Pdf 162KB

Parallel Sessions
Programme Format Size
Parallel Session Programme Pdf 468KB


Refereed Conference Proceedings (the following available papers and other papers listed comprised the parallel session programme)

Session Title Author Format Size
3 A Historical View on the Political Fair Value Debate in Germany Sebastian Hoffman Pdf 170KB
2 A Research Note on Accounting in Brazil in the Context of Political, Economic and Social Transformations, 1860-1964 Lúcia Lima Rodrigues, Paulo Schmidt and José Luiz Dos Santos Pdf 153KB
2 Accountability to the Nation - The Finnish Lotta Svärd Organization Aila Virtanen Pdf 328KB
3 Accountability, Asbestos and Indigenous Rights: The Case of Baryulgil Lee C. Moerman and
Sandra L. Van Der Laan
Pdf 15KB
5 Accounting and the Art of Writing Hilmi Yayla Pdf 69KB
7 Accounting Artefacts as a Source of History: A Microhistorical Case Study Grant Samkin and Graham Francis - -
7 Accounting as a Technology of Government to enact practical action at a distance in the Portuguese Empire: The Pombaline Era (1761-1777) Delfina Gomes, Garry D. Carnegie and Lúcia Lima Rodrigues - -
2 Accounting Change in Romania -A Historical Analysis Nadia Albu, David Alexander and Catalin Albu Pdf 437KB
4 Accounting Choice, Market Failure, and Accounting Regulation: An Explanatory Case Study of Consolidated Accounting Adoption in New Zealand, 1946-1957 Michael Keenan - -
2 Accounting for a Nation’s Beginnings: Challenges Arising from the Formation of the Dominion of Canada Ron Baker and Morina Rennie - -
3 Accounting for Killing, Accountability for Death Massimo Sargiacomo,  Stefania Servalli and Garry Carnegie Pdf 128KB
1 Accounting for Monetary Policy: The Enacment and Implementation of the Ordinances of the Coin Houses 1730 Juan Baños Sánchez-Matamoros, Fernando Gutiérrez Hidalgo Concha Álvarez-Dardet Espejo Pdf 183KB
4 Accounting for the Politics of Cultural Ontology Shanta S. K. Davie - -
7 Accounting Histories Vis-à-vis Pre-modern & Modern Societies: A Special Reference of India’s Past and Present Mahesh Joshi and
Jasvinder Sidhu
- -
3 Accounting, Indian Indentured Labour and Total Institutions Shanta S. K. Davie,
Tom Tyson
- -
7 Accounting in Transition in the transitional Economy: The Case of Cambodia Prem Yapa and Kerry Jacobs Pdf 261KB
7 Adoption and Diffusion of Double Entry Book-keeping in Mexico and Spain: A Related but Under-investigated Development Bernado Bátiz-Lazo, J. Julián Hernández Borreguero, J. Carles Maixé-Altés and Miriam Núñez-Torrado Pdf 431KB
3 An Icon in Auditing History: The Company, the Characters and the Case of the Kingston Cotton Mill Roy A. Chandler Pdf 4.81MB
1 An Institutional Perspective on the Development of Canada’s First Public Accounts Ron Baker and Morina Rennie - -
2 Assessing Female  Wealth in 19th Century Milan, Italy Stefania Licini Pdf 130KB
2 Awareness to Accounting and Role of Accounting at Religious Organisations. The Case of Brotherhoods of Seville at the Second Half of 16th Century Jesús D. López Manjón, Juan Baños Sánchez-Matamoros and Concha Álvarez-Dardet Espejo Pdf 125KB
5 Can Management and Financial Accounting be fully re-integrated? The Example of the French Système Croisé Yves Levant and Marc Nikitin Pdf 222KB
5 Canning’s Legacy John B Ryan - -
5 Contemporary Evolutions in Costing Methods: The Example of the French Equivalence Methods Yves Levant and Henri Zimnovitch Pdf 135KB
2 Corporate Treasury in The Uk: ‘The Rapid Creation of a New Professional Speciality’ Mark Billings and Malcolm Anderson Pdf 132KB
7 Curricular Accounting and Standards and Equivalence of University-Student Learning Keith Dixon Pdf 225KB
1 Democracy in New Zealand: A Retrospective Analysis of the People's Representatives Approving Crown Appropriations Keith Dixon Pdf 179KB
3 Economia Aziendale and Financial Valuations in Italy: Some Contradictions and Insights David Alexander and Stefania Servalli Pdf 160KB
6 Exploring the State- Profession Nexus: The Case of the Malaysian Institute of Certified Public Accountants (1957 -1995) S. Susela Devi Pdf 183KB
3 Farmers, Politics and Accounting:The History of Standard Values - An Accounting Convenience or Political Arithmetic Jill Hooks and Ross Stewart Pdf 110KB
2 'Ferocious Lobbyists:' The Roots of The Aicpa, 1927-62 Michael E. Doron Pdf 164KB
2 Field, Capital and Habitus: An oral History of Women in Accounting in Australia During World War II. Colleen Hayes,  Catherine Ikin and Leanne Johns - -
6 Financial Nation-building in Iraq 1920–32 Geoff Burrows and Phillip E. Cobbin Pdf 140KB
4 Financial Reporting Demands in a Globalised World: The Harmonisation of Accounting Rules Jan H. Hammermeister and  Jochen Zimmermann Pdf 330KB
3 Forces of Deinstitutionalisation and the Demise of Kmg Kendons Rachel Baskerville, Binh Bui and Carolyn Fowler Pdf 174KB
7 Fragments of Accounting Brasilian Thought: Historical Background From Colony to Empire Claudia Lima Felix, Danielle Oliveira, Lino Martins da Silva and Renato Trisciuzzi Pdf 105KB
4 From Awkward Government to Powerful Governance: State Control on French Accounting Structures Jean-Guy Degos Pdf 123KB
7 From Political Oriented Towards to Internationalized Accounting Education Guohua Zhang and Kamran Ahmed - -
4 Funding Social Services: An Historical Analysis of Responsibility for Citizens’ Welfare in New Zealand Carolyn Cordery and Shasa Halford Pdf 249KB
1 Governmentality and Accounting in the Corporatisation and Privatisation of a Fijian Telecommunications Company Umesh Sharma, Stewart Lawrence and Carolyn Fowler Pdf 151KB
5 Governmentality Rationales and Calculative Devices: The Rejection of a Territorial Barter Proposed by the King of Spain (XVII Century) Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini Pdf 385KB
6 How New Zealand Schools Cope with The Tax System James Ryan Pdf 114KB
4 Improving a System of Internal Control and the Role of the Chief Registrar of Friendly Societies Making an Order Under the Regulation of the Building Societies Act, 1960: The Cases of Small-Sized Building Societies Masayoshi Noguchi and Bernardo Bátiz-Lazo Pdf 137KB
4 International Financial Reporting Standards in Relation to Finnish Accounting Traditions – A Survey of Finnish Accounting Professionals Kati Pajunen Pdf 675KB
2 Keeping Accounts by the Books: The Revelation(s) of Accounting Vassili Joannides and Nicolas Berland Pdf 116KB
6 Minsky’s Financial Instability Hypothesis: Information Asymmetry and Accounting Information. An Addendum: The Financial Crisis of 2007-9 In The UK Paul Barnes Pdf 104KB
6 Narrowing the Search for the Source of Pacioli’s Treatise on Bookkeeping and Business Alan Sangster Pdf 117KB
5 New Zealand Dcl Audits 1981-1989: Scepticism in Absentia Karen A Van Peursem Pdf 134KB
7 Pacioli’s Goods Inventory Accounts and Learning. Greg Stoner Pdf 506KB
5 Publishing Patterns of Accounting History Research at Generalist Journals: Lessons from the Past Juan Baños Sánchez-Matamoros and Fernando Gutiérrez Hidalgo Pdf 134KB
3 Re-Visiting the Interface between Race and Accounting: The Case of Filipino Workers in the Hamakua Milling Company, 1921-1939 Maria Dyball and Jim Rooney - -
7 Secret Reserves in Banking: A Case Study of HSBC, 1967-1995 Freda Hui Pdf 80KB
2 Sensibility of Accountability Gregory A. Liyanarachchi Pdf 14KB
4 Standard Setting for Financial Reporting in the New Zealand Public Sector Tony Van Zijl and Bernadette Devonport Pdf 134KB
5 Standardization of Information for Planning and Control: Graphical Representation of Management Accounting Information at AT&T During the 1920s

Paper Exhibits = PDF, 1.77MB
Nandini Chandar, Deirdre Collier and Paul Miranti Pdf 113KB
7 Strategic Accounting Policy Choices; Case Studies of State-Owned Entities in Fiji Nacanieli Rika - -
4 “Take Honour from Me and My Life is Done” – The Code of Ethics and Accounting Practices in New Zealand Gina Xu, Keith Hooper and Semisi Prescott Pdf 291KB
6 Tax History and Tax Policy: The Case of New Zealand’s 1958 “Black” Budget Rob Vosslamber Pdf 244KB
3 Technology Transfer in Proto-professional Accounting: The Auckland Gas Company, 1862 - 1892 Michael Keenan - -
6 The “Teatro Alla Scala” in Milan.The Support of the Financial Statement to Governance Models from 1921 to 1946 Mariarita Pierotti, Enrico Deidda Gagliardo and Salvatore Madonna Pdf 1MB
5 The Audit Function: Evidence from the English East India Company Grant Samkin - -
3 The Completion of the Model of Ancien Regimes State and Transition to Liberal State: The Case of the Accounting and Administration System of the Kingdom of Naples Augusta Consorti and  Stefania Migliori Pdf 410KB
7 The Decision to Demutualise: An Analysis of the Pressures for Change. The Case of Life Insurers in Australia and South Africa a Comparative Perspective Monica Keneley and  G.Verhoef Pdf 134KB
5 The Development of Audit Regulation in Sweden and the Strengthening of the Position of the Profession Peter Öhman and Eva Wallerstedt Pdf 165KB
3 The Evolution of State Paradigms and Accounting Language from the Past to the Present Day: An Analysis of Possible Correlations in the Light of the Italian Experience Damiana Lucentini and Luca Bartocci Pdf 21KB
6 The evolution of the Islamic capital market in Malaysia Wan Razazila Wan Abdullah, Jamal Roudaki and Murray Clark Pdf 443KB
4 The History of a Regulatory Intervention:Creating Closed Groups Sandra van der Laan Pdf 15KB
4 The History of International Social Security Harmonisation in New Zealand: From Empire to the World Andrew M.C. Smith Pdf 47KB
6 The Impact of Social Thought on the Morality of Professional Accountants in China Gina Xu, Keith Hooper and Semisi Prescott Pdf 137KB
6 The Interface of Power and Charity: The Case of Mia in Italy in the 16th – 17th Centuries Stefania Servalli Pdf 440KB
6 The Interplay between Caste and the Accounting Profession in India Jasvinder Sidhu Pdf 153KB
2 The Professionalization of Aboriginal Accountants in Canada: 1996 to 2010 Nola Buhr Pdf 172KB
1 The Role of Global Epistemic Communities in Creating a 'More Business-Like' Public Sector Mark Christensen, Sue Newberry and Brad Potter Pdf 203KB
5 The Role of Government Towards Encouraging the Development of Academic Research Commercialisation in New Zealand Universities Anil Narayan and Keith Hooper Pdf 135KB
1 The Role of Modern Accounting in the Monetary System in Japan, late 19th Century Nobuko Takahashi Pdf 170KB
4 The State and/of Accounting Regulation David Alexander and Stefania Servalli Pdf 234KB
6 The Ugly Sister with a Sweet Tooth? Food Consumption as an Indirect Tax Base in New Zealand 1840-2010 Judith Pinny Pdf 205KB
5 Transfer Pricing: The Early Italian Contributions Alessandro Mura and Clive Emmanuel - -
5 Twentieth Century Academic Accounting's Role in the Failure to Develop a Coherent Theory of Accounting David Sutton, Tony van Zijl and Carolyn Cordery PDF 121KB
5 Value for Money Auditing in the State of Victoria: The Early Period Sunil Dahanayake and Kerry Jacobs PDF 169KB