School of Accounting and Commercial Law

Centre for Accounting, Governance and Taxation Research

Welcome to the Centre for Accounting, Governance and Taxation Research (CAGTR).

The Centre was established within the School of Accounting and Commercial Law at Victoria University of Wellington in May 2001 to advance and apply knowledge germane to the accounting and legal professions, commerce and industry and the public sector through the development, conduct and dissemination of both fundamental and applied research in the areas of accounting, governance and taxation.  The research process of the Centre is designed to ensure that its work is relevant, practical and contributes to development in the Asia-Pacific region.

The Centre brings researchers together with members of the accounting and legal professions, and representatives of commerce, industry and the public sector in ongoing discussion and exploration of issues, ideas and analysis of relevant work.  To date this has been achieved through four principal avenues – seminars, working papers, the Don Trow Visiting Fellow Scheme and conferences.  The Centre runs a Business Links seminar series for the business and public sector communities where leading academics and professionals present on current issues.  The Centre has a Working Paper series which publishes research conducted by School staff and others on topics that are relevant to the work of the Centre and of interest to the constituency.  The papers are available free for download from the Centre’s Working Papers website.  The Don Trow Visiting Fellow scheme provides for a prominent academic each year to visit the School and to present to the Centre’s constituency.  To date, Visiting Fellows have included Professors Tom Groot, Geoffrey Whittington, Andreas Bergmann, Stephen Taylor, Graham Sansom, Peter Clarkson and David Emanuel. The Fellow for 2015 is Professor Peter Easton, University of Notre Dame, USA.

The Centre organises conferences.  In 2006 we staged a major international conference on GST and in November 2008 a conference on Corporate and Public Governance.  In February 2009 we held (with ISCR) a conference on Tax Policy. This then led to the Centre, in partnership with Treasury and Inland Revenue, facilitating the work of the Tax Working Group to address key medium-term tax policy challenges facing New Zealand. Following a public conference held in December that year, the Group’s report was subsequently issued in January 2010 and it had a major impact on the shape of the Government’s tax measures announced in the 2010 Budget.  In February 2010 the Centre held a conference on the possible adoption of International Public Sector Financial Reporting Standards by New Zealand public sector entities.  In October 2010 the Centre held a conference on the new regulatory framework for Financial Reporting and Auditing. In 2011, the Centre hosted the NZ Management Accounting Conference and in late 2012 held its first conference directed at the not-for-profit sector entitled: ‘Getting Governance and Accountability Right’. In April 2013, the Centre organised the 4th Financial Markets and Corporate Governance Conference, the first time this conference has been held outside Australia. In 2014, the Centre held a number of Not-for-Profit mini-conferences to address current issues of relevance to the sector and continues to do so also in 2015.

A key focus of the Centre’s work during recent years has been on Māori resource management and governance.

The Centre has an Advisory Board which provides advice and feedback to the Centre on its activities.

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