Discussion Papers

The discussion paper series of the School of Accountancy is intended to provide staff and postgraduate students of the School with a means of communicating new and developing ideas in order to facilitate academic debate. Discussion papers should not necessarily be taken as completed works or final expressions of opinions. 

All discussion papers are subject to review prior to publication by members of the editorial panel. Views expressed are those of the authors, and are not necessarily shared by the School of Accountancy. 

Do do not quote or reproduce without the written permission of the authors. 
Please address all correspondence about the paper to its author.


2011 - 2015
No. 224 Publish or Perish: A sustainable imperative? by Lin Tozer and Rachel Summers.
No. 223 Some Models for the Evolution of Financial Statement Data by Paul V. Dunmore.
No. 222 Half a Defence of Positive Accounting Research by Paul V. Dunmore.
2001 - 2010
No. 221 Has IFRS Resulted in Information Overload? by M. Morunga and M.E. Bradbury.
No. 220 A study of Chartered Accountants and Business Professionals Overseas by J.J. Hooks, S.C Carr, M.F Edwards, K Inkson, D.J.R Jackson, K.J Thorn, N Allfree.
No. 219 The Determinants of the Accounting Classification of Convertible Debt when Managers have Freedom of choice by Helen Bishop.  
No. 218 The definition of "Insider" in section 3 of the securities markets Act 1988: A review and comparison with other jurisdictions. By Z. Su,M.A. Berkahn.
No. 217 The corporatisation of local body entities: A study of financial performance. By Professor J. Hooks and C.J. van Staden.
No. 216 Evolved school-based financial management in New Zealand : Observations on the conformity patterns of school organisations to change. By Dr S. Tooley, J. Guthrie.
No. 215 Management Accounting Education: Is there a gap between academia and practitioner perceptions? By L. Hawkes , L.M. Tan, and M. Fowler.
No. 214 The Impact of Events on Annual Reporting Disclosures by Professor Jill Hooks.
No. 213 Claims for Wrongful Pregnancy and Child Rearing Expenses. This article has been posted on the site with the permission of the UNSWLJ. An amended version of the article is to be published in Vol 26(1) 2003 (forthcoming)of the University of New South Wales Law Review.by C.M.Thomas.
No. 212 Web Assisted Teaching: An Undergraduate by C.J. van Staden, N.E. Kirk  L.C. Hawkes.  
No. 211 An Exploratory Investigation into the Corporate Social Disclosure of Selected New Zealand Companies by J.A. Hall.
No. 210 Should the law allow sentiment to triumph over science? The retention of body parts. by C.M.Thomas. 
No. 209 The Development of a Strategic Control Framework and its Relationship with Management Accounting by Chris Durden.
No. 208 'True and Fair View' Versus 'Present Fairly in Conformity with Generally Accepted Accounting Principles' by Ngaire Kirk.   
No. 207 Commercialisation of the Supply of Organs for Transplantation by Cordelia Thomas.
No. 206 Aspects of the Motivation for Voluntary Disclosures: Evidence from the Publication of Value Added Statements in an Emerging Economy by Chris van Staden.
1991 - 2000
No. 205 The Development of Social and Environmental Accounting Research 1995-2000 by M.R. Mathews.
No. 204 Strategic Accounting: Revisiting the Agenda by Robert Ochoki Nyamori.
No. 203 One Way Forward: Non-Traditional Accounting Disclosures in the 21st Century by M.R. Mathews and M.A. Reynolds.
No. 202 Externalities Revisited: The Use of An Environmental Equity Account by M.R. Mathews and J.A. Lockhart.
No. 201 Resource Consents - Intangible Fixed Assets? Yes . But, Too Difficult By Far! by L.C.Hawkes and L.Tozer.  
No. 200 The Value Added Statement: Bastion of Social Reporting or Dinosaur of Financial Reporting? by C.J. van Staden.
No. 199 Potentially Dysfunctional Impacts of Harmonising Accounting Standards: The Case of Intangible Assets by M.R. Mathews and A.W. Higson.  
No. 198 Delegated Financial Management Within New Zealand Schools: Disclosures of Performance and Condition by S. Tooley.   
No. 197 The Annual Report: An Exercise in Ignorance? By L.L. Simpson. 
No. 196 Conceptualising the Nature of Accounting Practice: A Pre-requisite for Understanding the Gaps between Accounting Research, Education and Practice by S. Velayutham and F.C.Chua.   
No. 195 Internal Environmental Auditing in Australia: A Survey by C.M.H. Mathews and M.R. Mathews. 
No. 194 The Environment and the Accountant as Ethical Actor by M.A. Reynolds and M.R. Mathews. 
No. 193 Bias in the Financial Statements - Implications for the External Auditor: Some U.K. Empirical Evidence by A.W. Higson. 
No. 192 Corporate Communication: An Alternative Basis for the Construction of a Conceptual Framework Incorporating Financial Reporting by A.W. Higson. 
No. 191 The Role of History: Challenges for Accounting Educators by F.C. Chua. 
No. 190 New Public Management and Change Within New Zealand's Education System: An Informed Critical Theory Perspective by S. Tooley. 
No. 189 Good Faith and Fair Dealing by C.J. Walshaw. 
No. 188 The Impact of Tax Knowledge on the Perceptions of Tax Fairness and Tax Compliance Attitudes Towards Taxation: An Exploratory Study byL.M. Tan  and C.P. Chin-Fatt. 
No. 187 Cultural Relativity of Accounting for Sustainability: A research note by M.A. Reynolds and M.R. Mathews. 
No. 186 Liquidity and Interest Rate Risk in New Zealand Banks by D.W. Tripe and L.E. Tozer.
No. 185 Structural and Administrative Reform of New Zealand's Education System: Its Underlying Theory and Implications for Accounting by S. Tooley.
No. 184 An Investigation into the Ethical Decision Making of Accountants in Different Areas of Employment by D. Keene.
No. 183 Ethics and Accounting Education by K.F. Alam.
No. 182 Are Oligopolies Anticompetitive? Competition Law and Concentrated Markets by M.A. Berkahn.
No. 181 The Investment Opportunity Set and Voluntary Use of Outside Directors: Some New Zealand Evidence by M. Hossain and S.F. Cahan.
No. 180 Accounting to the Wider Society: Towards a Mega-Accounting Model by M.R. Mathews.
No. 179 Environmental Accounting Education: Some Thoughts by J.A. Lockhart and M.R. Mathews.
No. 178 Types of Advice from Tax Practitioners: A Preliminary Examination of Taxpayer's Preferences by L.M. Tan.  
No. 177 Material Accounting Harmonisation, Accounting Regulation and Firm Characteristics. A Comparative Study of Australia and New Zealand, by A.R. Rahman, M.H.B. Perera and S. Ganesh. 
No. 176 Tax Paying Behaviour and Dividend Imputation: The Effect of Foreign and Domestic Ownership on Average Effective Tax Rates, by B.R. Wilkinson and S.F. Cahan.
No. 175 The Environmental Consciousness of Accountants: Environmental Worldviews, Beliefs and Pro-environmental Behaviours, by D Keene. 
No. 174 Social Accounting Revisited: An Extension of Previous Proposals, by M.R. Mathews.
No. 173 Mapping the Intellectual Structure of International Accounting, by J. Locke and M.H.B. Perera.
No. 172 "Fair Value" of Shares: A Review of Recent Case Law, by M.A. Berkahn.  
No. 171 Curriculum Evaluation and Design: An Application of an Education Theory to an Accounting Programme in Tonga, by S.K. Naulivou, M.R. Mathews and J. Locke. 
No. 170 Copyright Law and Distance Education in New Zealand: An Uneasy Partnership, by S. French. 
No. 169 Public Sector Auditing in New Zealand: A Decade of Change, by L.E. Tozer  and F.S.B. Hamilton.
No. 168 Divided Imputation In The Context Of Globalisation: Extension Of The New Zealand Foreign Investor Tax Credit Regime To Non-Resident Direct Investors, By B. Wilkinson
No. 167
Instructural Approaches And Obsolescence In Continuing Professional Education (CPE) In Accounting - Some New Zealand Evidence, By A.R. Rahman And S. Velayutham
No. 166
An Exploratory Investigation Into The Delivery Of Services By Provincial Office Of The New Zealand Inland Revenue Department, By S. Tooley And C. Chin-Fatt
No. 165
The Practical Roles Of Accounting In The New Zealand Hospital System Reforms 1984-1994: An Interpretive Theory, By K. Dixon
No. 164
Economic Determinants Of Board Characteristics: An Empirical Study Of Initial Public Offering Firms, By Y.T Mak And M.L. Roush
No. 163
Qualitative Research In Accounting: Lessons From The Field, By K. Dixon
No. 162
An Interpretation Of Accounting In Hospitals, By K. Dixon
No. 161
Perceptions Of Ethical Conduct Among Australasian Accounting Academics, By G.E. Holley And M.R. Mathews
No. 160
The Annual Reports Of New Zealand's Tertiary Education Institutes 1985-1994: A Review, By G. Tower, D. Coy And K. Dixon
No. 159
Securing Quality Audit(Or)S: Attempts At Finding A Solution In The United States, United Kingdom, Canada And New Zealand, By B.A. Porter
No. 158
Determinants Of Voluntary Disclosure By New Zealand Life Insurance Companies: Field Evidence, By M. Adams
No. 157
Regional Accounting Harmonisation: A Comparative Study Of The Disclosure And Measurement Regulations Of Australia And New Zealand, By A. Rahman, H. Perera And S. Ganeshanandam
No. 156
The Context In Which Accounting Functions Within The New Zealand Hospital System, By K. Dixon
No. 155
An Analysis Of Accounting-Related Choice Decisions In The Life Insurance Firm, By M.A. Adams And S.Cahan
No. 154
The Institute Of Chartered Accountants Of New Zealand: Emergence Of An Occupational Franchisor, By S. Velayutham
No. 153
Corporatisation Of Professional Practical The End Of Professional Self-Regulation In Accounting? By S. Velatutham
No. 152
Psychic Distance And Budget Control Of Foreign Subsidiaries, By L.G. Hassell
No. 151
Societal Accounting: A Forest View, By L. Bauer
No. 150
The Accounting Education Change Commission Grants Programme And Curriculum Theory, By M.R. Mathews
No. 149
An Empirical Study Of Voluntary Financial Disclosure By Australian Listed Companies, By M. Hossain And M. Adams
No. 148
Environmental Auditing In New Zealand: Profile Of An Industry, By L.E. Tozer And M.R. Mathews
No. 147
Introducing Accounting Education Change: A Case Of First-Year- Accounting, By L. Bauer, J. Locke And W. O'Grady
No. 146
The Effectiveness Of New Zealand Tax Simplification Initiatives: Preliminary Evidence From A Survey Of Tax Practitioners, By L.M. Tan And S. Tooley
No. 145
Annual Reporting By Tertiary Education Institutes In New Zealand: Events And Experiences According To Report Preparers, By D.Coy, K.Dixon And G. Tower
No. 144
Organizational Form And Discretionary Disclosure By New Zealand Life Insurance Companies: A Classification Study, By M. Adams And M.Hossain
No. 143
Voluntary Disclosure In An Emerging Capital Market: Some Empirical Evidence From Companies Listed On The Kuala Lumpur Stock Exchange, By M. Hossain, L.M Tan And M. Adams
No. 142
Auditors' Responsibility To Detect And Report Corporate Fraud: A Comparative Historical And International Study, By B.A. Porter
No. 141
Accounting Information Systems Course Curriculum: An Empirical Study Of The Views Of New Zealand Academics And Practitioners, By G. Van Meer
No. 140
Balance Sheet Structure And The Managerial Discretion Hypothesis: An Exploratory Empirical Study Of New Zealand Life Insurance Companies, By M. Adams
No. 139
An Analysis Of The Contemporaneous Movement Between Cash Flow And Accruals-Based Performance Numbers: The New Zealand Evidence - 1971-1991, By J. Dowds
No. 138
Voluntary Disclosure In The Annual Reports Of New Zealand Companies, By M. Hossain, M.H.B. Perera And A.R. Rahman
No. 137
Financial Reporting Standards And The New Zealand Life Insurance Industry: Issues And Prospects, By M. Adams
No. 136
Measuring The Understand ability Of Corporate Communication: A New Perspective, By B. Jackson
No. 135
The Reactions Of Academic Administrators To The United States Accounting Education Change Commission 1989-1992, By M.R. Mathews, B.P Budge And R.D Evans
No. 134
An International Comparison Of The Development And Role Of Audit Committees In The Private Sector, By B.A. Porter And P.J Gendall
No. 133
Taxation As An Instrument To Control/Prevent Environmental Abuse, By G. Van Meer
No. 132
Brand Valuation: The Main Issues Reviewed, By A.R. Unruh And M.R. Mathews
No. 131
Employee Reporting: A Survey Of New Zealand Companies, By F.C. Chua
No. 130
Socio-Economic Accounting: In Search Of Effectiveness, By S.T. Tooley
No. 129
Identifying The Subject Matter Of International Accounting: A Co-Citational Analysis, By J. Locke
No. 128
The Propensity Of Managers To Create Budgetary Slack: Some New Zealand Evidence, By M. Fal And G.D. Smith
No. 127
Participative Budgeting And Motivation: A Comparative Analysis Of Two Alternative Structural Frameworks, By M. Lal And G.D. Smith
No. 126
The Finance Function In Healthcare Organisations: A Preliminary Survey Of New Zealand Area Health Boards, By K. Dixon
No. 125
An Appraisal Of The United States Accounting Education Change Commission Programme 1989-1991, By M.R. Mathews
No. 124
Spreadsheet Use By Accountants In The Manawatu In 1991: Preliminary Comparisons With A 1986 Study, By W. O'Grady And D. Coy
No. 123
An Investigation Of External Auditors' Role As Society's Corporate Watchdogs? By B.A Porter
No. 122
Trends In Annual Reporting By Tertiary Education Institutions: An Analysis Of Annual Reports For 1985 To 1990, By K. Dixon, D.V. Coy And G.D. Tower
No. 121
The Accounting Implications Of The New Zealand Resource Management Act 1991, By L.E. Tozer
No. 120
Behind The Scenes Of Setting Accounting Standards In New Zealand, By B.A. Porter
No. 119
The Audit Expectation - Performance Gap In New Zealand - An Empirical Investigation, By B.A. Porter
No. 118
Towards An Accounting Regulatory Union Between New Zealand And Australia, By A.R. Rahman, M.H.B Perera And G.D. Tower
No. 117
The Politics Of Standard Setting: The Case Of The Investment Property Standard In New Zealand, By A.R. Rahman, LW. Ng And G.D Tower
No. 116
Ethics Education In Accounting: An Australasian Perspective, By F.C. Chua, M.H.B Perera And M.R. Mathews
No. 115
Accounting Regulatory Design: A New Zealand Perspective, By G.D. Tower, M.H.B Perera And A.R. Rahman
No. 114
The Finance Function In English District Health Authorities: An Exploratory Study, By K. Dixon
No. 113
Trends In External Reporting By New Zealand Universities (1985-1989): Some Preliminary Evidence By, G. Tower, D. Coy And K. Dixon
No. 112
The Distribution Of Academic Staff Salary Expenditure Within A New Zealand University: A Variance Analysis By, D.V. Coy
1981 - 1990
No. 111
Public Sector Professional Accounting Standards: A Comparative Study, By K.A. Van Peursem
No. 110
The Influence Of Constituency Input On The Standard Setting Process In Australia, By S. Velayutham
No. 109
Internal Audit Of Foreign Exchange Operations, By C.M.H. Mathews
No. 108
The Disclosure Of Liabilities: The Case Of Frequent Flyer Programmes, By S.T. Tooley And M.R. Mathews
No. 107
Professionals Ethics, Public Confidence And Accounting Education, By F.C. Chua And M.R. Mathews
No. 106
The Finance Function In Local Councils In New Zealand: An Exploratory Study, By K. Dixon
No. 105
A Definition For Public Sector Accountability, By K.A. Van Peursem
No. 104
Externalities: One Of The Most Difficult Aspects Of Social Accounting, By F.C. Chua
No. 103
Some Thoughts On Accounting And Accountability: A Management Accounting Perspective, By M Kelly
No. 102
A Unique Experience In Combining Academic And Professional Accounting Education: The New Zealand Case, By M.R. Mathews And M.H.B. Perera
No. 101
Going Concern - A Comparative Study Of The Guidelines In Australia, Canada, United States, United Kingdom And New Zealand With An Emphasis On AH 13, By L.W. Ng
No. 100
Theory Closure In Accounting Revisited By, A. Rahman
No. 99
Exploring The Reasons For Drop-Out From First Level Accounting Distance Education And Massey University By, H. Hooper
No. 98
A Case For Taxing Wealth In New Zealand By, K. Hooper
No. 97
Recent Trends In Public Sector Accounting Education In New Zealand By, K. Dixon
No. 96
Closer Economic Relation (CER) Agreement Between New Zealand And Australia: A Catalyst For A New International Accounting Force By, G. Tower And M.H.B. Perere
No. 95
Creative Accounting, By L.W. Ng
No. 94
The Financial Accounting Standard Setting Process: An Agency Theory Perspective, By G. Tower And M. Kelly
No. 93
Taxation As A Social Phenomenon: An Historical Analysis, By K. Hooper
No. 92
The Development Of Corporate Accountability, And The Role Of The External Auditor, By B. Porter
No. 91
An Analysis Of The Work And Educational Requirements Of Accountants In Public Practice In New Zealand, By M. Kelly
No. 90
Chartered Accountants In The New Zealand Public Sector: Population, Education And Training, And Related Matters, By K. Dixon
No. 89 Cost Determination And Cost Recovery Pricing In Non-Business Situations: The Case Of University Research Projects, By K. Dixon
No. 88
An Argument For Case Research, By R. Ratliff
No. 87
Issues In Accountancy Education For The Adult Learner, By K.A. Van Peursem
No. 86
Management Accounting: Purposes And Approaches, By M. Kelly
No. 85
The Collapse Of Manawatu Consumers' Co-Op - Case Study, By D. Cy And L. Ng
No. 84
Governmental Accounting And Auditing In East European Nations, By A.A. Jaruga
No. 83
The Functions Of Accounting In The East Europe Nations, By A.A. Jaruga
No. 82
Investment And Financing Decisions With Business - The Search For Descriptive Reality, By D. Harvey
No. 81
Applying Expert Systems To Accountancy - An Introduction, By C. Young
No. 80
The Legal Liability Of Auditors In New Zealand, By M.J. Pratt
No. 79
"Marketing Accountant" The Emerging Resource Person Within The Accounting Profession, By C. Durden
No. 78
The Evolution And Future Development Of Management Accounting, By M. Kelly
No. 77
Minding The Basics Or We Were Hired To Teach Weren't We? By R.A. Emery And M. Garner
No. 76
Lakatos' Methodology Of Research Programmes And It's Applicability To Accounting, By F.C. Chua
No. 75
Tomkins And Groves Revisited By, M. Kelly
No. 74
An Analysis Of Extramural Student Failure In First Year Accounting At Massey University, By K.Hooper
No. 73
Insider Trading, By L.W. Ng
No. 72
The Audit Expectation Gap, By B.A Porter
No. 71
A Model Programme For The Transition To New Financial Reporting Standards For New Zealand Public Sector Organisations, By K.A Van Peursem
No. 70
Is The Discipline Of Accounting Socially Constructive? By M. Kelly
No. 69
A Computerised Model For Academic Staff Workload Planning And Allocation In University Teaching Departments, By M.J. Pratt
No. 68
Social Accounting And The Development Of Accounting Education, By M.R. Mathews
No. 67
A Financial Planning Model For School Districts In The United States - A Literature Survey, By L.M. Graff
No. 66
A Reconsideration Of The Accounting Treatments Of Executory Contracts And Contingent Liabilities, By C. Durden
No. 65
Accounting In Developing Countries: A Case Or Localised Uniformity, By M.H.B Perera
No. 64
Social Accounting Models - Potential Applications Of Reformist Proposals By M.R. Mathews
No. 63
Computers In Accounting Education, A Literature Review, By D.V. Coy
No. 62
Social Disclosures And Information Content In Accounting Reports, By M.R. Mathews
No. 61
School Qualifications And Student Performance In First Year University Accounting By, K.C. Hooper
No. 60
Doctoring Value Added Reports - A Shot In The Arm - Or Head? By P Cummins
No. 59
The Interrelationship Of Culture And Accounting With Particular Reference To Social Accounting, By M.H.B. Perera And M.R Mathews
No. 58
An Investigation Into Students' Motivations For Selecting Accounting As A Career, By Y. Dan Der Linden
No. 57
Objectives Of External Reporting A Review Of The Past: A Suggested Focus For The Future, By Y. Van Der Linden
No. 56
Shareholders Of New Zealand Public Companies: Who Are They? By C.B. Young
No. 55
The Impacts Of Budgetary Systems On Managerial Behaviour And Attitudes: A Review Of Literature, By K.G Smith
No. 54
Can Feedback Improve Judgement Accuracy In Financial Decision Making? By K.G Smith
No. 53
Heuristics And Accounting: An Initial Investigation, By M.E. Sutton
No. 52
British Small Business Aid Schemes - Any Lessons For New Zealand? By A.F. Cameron
No. 51
What Are Decision Support Systems? By M.J. Pratt
No. 50
The Implementation Of Decision Support Systems - A Literature Survey And Analysis, By M.J. Pratt
No. 49
Spreadsheets Use By Accountants In The Manawatu, By D.V. Coy
No. 48
The Search For Socially Relevant Accounting Evaluating Education Programmes, By M.R Mathews
No. 47
The Distribution Profit Concept - Let's Reconsider! By R.S.B. Hamilton
No. 46
A Consideration Of The Applicability Of The Kuhnian Philosophy Of Science To The Development Of Accounting Thought, By Y.P. Van Der Linden
No. 45
Matrix Ledger Systems-MLS A New Way Of Book-Keeping, By P.R. Cummins
No. 44
A Tentative Teaching Programme For Social Accounting, By M.R. Mathews
No. 43
Exploring The Philosophical Bases Underlying Social Accounting, By M.R. Mathews
No. 42
Objectives Of External Reporting Face Or Fiction? By C.B. Young
No. 41
Financial Accounting Standards, By G.L. Gleveland
No. 40
Attitudes Of British Columbia Accountants Towards The Disclosure Of Executory Contracts In Published Accounts, By M.R Mathews And I.M Gordon
No. 39 A Critical Evaluation Of Feyer abend’s Anarchistic Theory Of Knowledge And Its Applicability To Accounting Theory And Research, By A.M Selvaratnam
No. 38
The Meaning Of Life! Rationalism And Relativism In Accounting Research, By Craig B. Young
No. 37
Taxation And Company Financial Policy, By K.F. Alam And C.T Heazlewood
No. 36
Accountancy Qualifications For 2000AD: A Black Belt In Origami? By P.R Cummins And B.R. Wilson
No. 35
Towards Multiple Justifications For Social Accounting And Strategies For Acceptance, By M.R. Mathews
No. 34
Company Taxation And The Raising Of Corporate Finance, By K.F Alam
No. 33
Current Cost Of Accounting In New Zealand (An Analysis If The Responses To CCA - 1), By A.F. Cameron And C.T Heazlewood
No. 32
Watts And Zimmerman's "Market For Accounting Theories": A Critique Based On Ronen's Concept Of The Dual Role Of Accounting, By L.W. Ng
No. 31
Investment Decisions In British Manufacturing, By K.F. Ilam
No. 30
Educating The Professional Accountant - Getting The Right Balance, By M.R. Mathews
No. 29
Corporate Taxation And Company Dividend Policy, By Kazi F. Alam
No. 28
The "Interpretive Humanistic" Approach To Social Science And Accounting Research, By L.W. Ng
No. 27
Changes In Cost Accounting Since 1893, By L.W. Ng
No. 26
A Comparison Of B.C And Washington State Accountants On Attitudes Towards Continuing Education, By M.R. Mathews And I.M Gordon
No. 25
A Suggested Organisation For Social Accounting Research - Some Further Thoughts, By M.R Mathews
No. 24
Canadian Accountants And Social Responsibility Disclosures - A Comparative Study, By M.R. Mathews And I.M Gordon
No. 23
Foreign Exchange Risk Management: A Survey Of The Attitudes And Policies Of New Zealand Companies (Revised Edition), By W.S Alison And B. Kaur
No. 22
Factors Affecting Investment Decisions In UK Manufacturing Industry: An Empirical Investment, By Dr K.F Alam
No. 21
Corporate Decision Making, Tax Incentives And Investment Behaviour: A Theoretical Framwork, By Dr K.F. Alam
No. 20
A Comparison Of Accountants Responses To New Ideas: Washington State CPA's And New Zealand’s ACA's, By M.R Mathews And E.L. Schafer
No. 19
Corporate Taxation And The Dividend Behaviour Of Companies In The U.K. Manufacturing Industry, By Dr K.F Alam
No. 18
Tax Incentives And Investment Decisions In UK Manufacturing, By K.F. Alam
No. 17
The Accountants' Journal: An Adequate Forum For The Profession? By D. Kerkin
No. 16
Structured Techniques For The Specification Of Accounting Decisions And Processes And Their Application To Accounting Standards, By J. Parkin
No. 15
Objective Of Accounting: Current Trends And Influences, By D. Kerkin
No. 14
Professional Ethics And Continuing Education, By M.R. Mathews
No. 13
Valuation In Farm Accounts, By H.B Davey And E. Delahunty
No. 12
Views Of Social Responsibility Disclosures: An International Comparison, By M.R. Mathews
No. 11
The Role Of Management Accounting In Small Businesses, By M.Chye And M.R. Mathews
No. 10
What Accountants Think Of (Certain) New Ideas (The Results Of A Limited Survey), By M.R. Mathews
No. 9
The Matching Convention In Farm Accounting, By E. Delahunty And H.B. Davey
No. 8
Some Comments on the Conceptual Basis of ED-25, by Bruce Wilson (No copy on file)
No. 7
The FASB's Conceptual Framework For Financial Accounting And Reporting: An Evaluation, By M. Chye
No. 6
Marketing - A Challenge For Accountants? By F.C.T Owen
No. 5
Value Added Statements: A Reappraisal, By M. Chye
No. 4
A Survey To Obtain Reponses Of Accountants To Selected New Ideas In Accounting, By M.R. Mathews
No. 3
Continuing Education: The New Defence Of Professionalism, By M.R Mathews
No. 2
Socio-Economic Accounting - A Consideration Of Evaluation Models, By M.R. Mathews
No. 1
The Role Of Accounting Standards Vis-À-Vis The "Small" Company, By C.T. Heazlewood


Emma O' Sullivan
School of Accountancy 
Massey University 
Private Bag 11-222 
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New Zealand 

Direct Dial: +64 6 3569099 extn 83067
Email: E.O'sullivan@massey.ac.nz


Professor Jill Hooks 
Discussion Paper Series 
School of Accountancy 
Massey University 
Private Bag 102-904 
New Zealand 

Direct Dial +64 9 414-0800 ext 9458  
Email: j.j.hooks@massey.ac.nz 

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