Emerald Group Publishing Limited
Copyright © 2011, Emerald Group Publishing Limited
Article Type: Editorial From: Pacific Accounting Review, Volume 23, Issue 2
This issue of Pacific Accounting Review can be characterised as “diverse”. The topics have originated from three different countries in the Asia-Pacific region: New Zealand, Vietnam and Vanuatu. The first paper examines the history of consolidated accounting in New Zealand. A paper on the history of an important issue such as consolidated accounting can provide insights into the factors that have influenced the development of accounting in New Zealand. The second paper examines the disclosure practices of KiwiSaver retail schemes in New Zealand. It not only contributes to the research literature, but also provides important information about the schemes to the regulators who are constantly striving to improve the KiwiSaver programme. The third paper is on Western management accounting practices in Vietnam, a country that is transitioning from the socialist to the capitalist form. The fourth paper is on government reporting in the South Pacific nation of Vanuatu. It provides interesting insights into accounting practices in a region that is not often covered by conventional accounting and finance peer reviewed journals. The fifth and final paper examines the influence of block ownership on firm performance in New Zealand firms and shows that companies whose large block investors are financial institutions perform better than their peers. The research methods of the above studies are spread into four different types: historical, archival, questionnaire survey and case study. The spread of topics, the range of country origins and the variety of research methods suggest that the editors of the journal are committed to maintaining its eclectic character.
We wish to remind readers about the Call for Papers for the Special Issue on Performance and Measurement to be published in 2012. This call was published in the last issue of the journal.
We have also commissioned a special issue for 2013. This special issue will be on New Zealand sustainability accounting. The announcement for the special issue is in the Call for Papers section of this issue.
The journal continues to receive many manuscripts. The responsibility for reviewing the manuscripts falls on the shoulders of a large group of anonymous reviewers. Some of the papers in this issue were submitted to the previous editorial team. We would like to thank the previous team for selecting reviewers and guiding the papers through the initial stages of the review process. We also thank Nikki Batten for her outstanding work as an Editorial Assistant.
Glenn Boyle, Michael Bradbury, Jill Hooks and Asheq Rahman