...Binh Bui; Olayinka Moses; John Dumay Purpose The authors unpack the critical role of rhetoric in developing and justifying the New Zealand (NZ) government's coronavirus disease 2019 (COVID-19) lockdown strategy. Design/methodology/approach Using Green's (2004) theory of rhetorical diffusion...

... and analyses changes in the nature and levels of these over time. Finally, the paper aims to establish whether the disclosures made by the exemplar are consistent with a deep ecological perspective, as exemplified by New Zealand conservation legislation. Design/methodology/approach – Viewing...

...Russell Craig; Rawiri Taonui; Susan Wild Purpose The indigenous Māori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a rethinking, this paper aims to explore the meaning of the closest Māori term...

...Michael Fraser Purpose The purpose of this paper is to provide an empirical account of a social accounting technology applied within a New Zealand Local Body Authority and reflect on “assemblages” that enable change for sustainability thinking at the organisational level. Design/methodology...

...Grant Samkin; Annika Schneider Purpose The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public...

.../approach The study uses a mix of synthesis, interpretive and discourse analysis to locate, interpret and critically analyse a corpus of written and presentational texts produced by a New Zealand business association and eight of its founding members' early triple bottom line reports. Findings...

.... Design/methodology/approach The research involved collection of archival data, personal encounters and in‐depth interviews with managers, staff and elected representatives at a local authority in New Zealand. Michel Foucault's concept of governmentality is mobilised to interpret these data. Findings...

... to the initiation of SDR and the institutionalization of this practice. We focus our institutional analysis at the organizational (rather than the field) level, and we study a sample of New Zealand Business Council for Sustainable Development (NZBCSD) members (an organizational population) that participated...

... development intended to improve transparency and accountability is investigated. The paper compares the development and use of accrual accounting in public sector financial management reforms in the UK and New Zealand. Findings The findings in this paper suggest that in both countries, accrual accounting...

...Joanne Lye; Hector Perera; Asheq Rahman Purpose The aim of this research is to illustrate how a change from cash‐based accounting to accruals‐based accounting in the core public sector of New Zealand occurred. Design/methodology/approach The grounded theory research strategy is used in a field...

...Keith Hooper; Kate Kearins; Ruth Green Purpose This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the resistance by some New Zealand museums to a mandatory valuing of their holdings. Design/methodology/approach Evidence was derived from museum...

... and continued work on public policy issues despite increasing physical frailty. Originality/value For June's many international friends and colleagues who were unable to see her during the last couple of years, the poem captures her attitudes and activities. New Zealand Public sector accounting...

...Susan Newberry Purpose To provide comment on June Pallot's contribution to public policy debate in New Zealand. Design/methodology/approach A review of June's CV, interview and discussions with former colleagues from Wellington, and personal recollections of discussions. Findings Provides...

...Susan Newberry; June Pallot This article explains the structures and rules built into the New Zealand government’s financial management system which encourage entry into commitments such as public private partnerships. That the system provides a means of escape from the tight constraints imposed...

...Jill Hooks; David Coy; Howard Davey Following radical restructuring of the electricity industry in New Zealand since 1987, the government adopted a “light‐handed” regulatory regime that used market‐based methods involving competition and transparent accountability. This accountability is in part...

...Kerry Jacobs Examines the development of accountability for the Treaty of Waitangi in the New Zealand public sector. Considers how the nature of the accountability obligations arising from the Treaty have developed and how these differ from those that have developed generally in the New Zealand...

...Alan Lowe The purpose of this paper is to provide an explanation and understanding of developments in casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The themes will be explicated and theorised, drawing...

... Disclosure Environmental audit Social audit New Zealand The accounting literature has amassed a substantial number of studies which seek to examine and measure organisations’ social and environmental disclosures (see, for examples, Abbot and Monsen, 1979; Bowman and Haire, 1976; Belkaoui...

...S. Lawrence; M. Alam; D. Northcott; T. Lowe Studies the transformation of social systems in health organizations in New Zealand and the way in which accounting systems are an integral part of the challenge to extant structures of signification, legitimation and domination. By categorizing various...

...Mike Adams Drawing a framework from Gibbins et al. (1990), uses information collected from field interviews to isolate those factors which influence the voluntary disclosure practices of New Zealand life insurance companies. Interview evidence suggests that voluntary disclosure is a multi...