Pacific Accounting Review: Volume 23 Issue 2

Accounting choice, market failure, and regulation: Consolidated accounting adoption in New Zealand, 1946‐1957

Michael G. Keenan

The purpose of this paper is to explain the adoption of consolidated accounting for New Zealand holding companies during the period 1946‐1957.

KiwiSaver annual reporting disclosure practices: an exploratory study

Matthew Matuschka, Philip Colquhoun, Lisa Marriott

The paper aims to examine the disclosure practices of KiwiSaver retail schemes in New Zealand. The aim is to investigate the level of comparability of KiwiSaver disclosures in the…

Western management accounting practices in Vietnamese enterprises: Adoption and perceived benefits

Doan Ngoc Phi Anh, Duc‐Tho Nguyen, Lokman Mia

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period…

The milieu of government reporting in Vanuatu

Alistair Brown

Concentrating on internal commentaries, this paper aims to consider the factors that have contributed to the resistance to the introduced reporting and accountability for the…

Block shareholder identity and firm performance in New Zealand

Nicholas Boone, Sisira Colombage, Abeyratna Gunasekarage

The purpose of this study is to examine whether the influence of block ownership on firm performance depends on the identity of the largest investor.

Accounting Education and the Profession in New Zealand: Profiles of the Pioneering Academics and the Early University Accounting Departments 1900‐1970

Alan Robb

Special issue on performance measurement and management

Editorial

Glenn Boyle, Michael Bradbury, Jill Hooks, Asheq Rahman

Special issue on sustainability accounting