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The purpose of this paper is to provide an exploration of the involvement of women in the New Zealand Institute of Chartered Accountants of throughout its 100 year history.

The paper draws on archival analysis of professional journal and yearbooks of the New Zealand Institute, as well as the minutes of the Institute, and those of its predecessors (the Accountants' and Auditors' Association and the Incorporated Institute of New Zealand.)

Social stereotyping appears to have influenced women's membership and participation in the accounting profession in New Zealand. Although the number of women in accounting has risen dramatically since the 1980s, and women now have a more prominent role in the profession, they have still not gained equality with their male colleagues.

Research on women in accounting, both in New Zealand and overseas, has tended to focus on women in public accounting (Trapp et al., 1989; Lehman, 1992; Gammie and Gammie, 1995; Whiting and Wright, 2001). This paper contributes new knowledge about the contributions that women have made to their professional associations and how those organizations responded to their women members.

This paper aims to explore the relationship between New Zealand universities and the Institute of Chartered Accountants of New Zealand (ICANZ), the main organization of the accounting profession in New Zealand.

The relationship is approached as an archival search, producing a descriptive analysis of the universities' involvement in the Institute's professional exams, from the creation of the Institute in 1908 until the turn of this century.

At first this connection was through the qualifying examination system of the Institute, with the universities providing the means for the Institute to educate prospective members. Differences in approach towards accounting education, identified in the ongoing issue of a degree prerequisite, and the development of accountancy departments in the universities, led to the Institute later in the twentieth century turning to other tertiary institutions to provide its accounting professional examinations. This paper shows that although the accountancy departments in the universities have benefited from contact with the Institute, the nature of the relationship has been determined to a large extent by the requirements of the New Zealand accounting profession.

The paper provides historical insights on the interaction between the universities and the Institute, explaining the reasons for the Institute's influence on accounting education in the universities.

The purpose of this paper is to show how accounting technology transfers from the centre of the British Empire contributed to the early professionalisation of accounting and auditing practices in a New Zealand public utility company – the Auckland Gas Company – while it was operating in a colonial, pioneer, settler society.

An explanatory historical narrative links the company's inward transfers of accounting technology to the developing professionalisation of its accounting practices. Different analytical frameworks are used to combine the two components of the narrative: those of Jeremy for technology transfers, and Carnegie and Edwards for stages in the professionalisation process. The narrative is informed by archival research on the annual reports and financial statements of the company, and the minutes of its directors' meetings.

Accounting technology transfers are identified in the company's adoption of British accounting regulations, its appointment of skilled immigrants, and their adoption of contemporary English gas companies' accounting practices. Proto‐professional accounting, i.e. the earliest stage of accounting professionalisation as the practice changes from non‐professional to professional, is evidenced in the change in accountants' and auditors' work from unpaid to paid, and in their exercise of more specialised skills. Effects of technology transfer on the professionalisation of the company's accounting practices are traced through changes in its accounting methods, internal control systems, external reporting forms, and the auditing of its accounts.

The paper's focus on technology transfer in proto‐professional accounting in a New Zealand setting is an original contribution to the literature on accounting technology transfers between different countries in different periods.

The purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the annual financial report of the local firm, T.J. Edmonds Ltd, in 1976. In so doing, this study revealed not only previously undocumented issues surrounding major asset purchases but also the impact of key personalities before and after the adverse opinion decision.

The study is located within the Cultural Theory of History, to theorize the narratives within the wider contextual perspective. The issues surrounding the use of memory from such interviews are also considered. The key material offered in this study is sourced from a 2015 interview with the two key audit partners in this audit engagement.

The accounting standard on depreciation at that time, SSAP 3, had not been applied properly to the accounting treatment of four helicopters for wild deer operations, purchased a week before balance date. Neither the artificial suppression of profits by this purchase decision and accounting choice nor the fall in profits nor the adverse opinion, influenced share prices or shareholder perceptions long term.

The significance of this project is that it informs the appreciation of the importance of contextual understanding of a singular adverse audit opinion.

The purpose of this study is to explore the struggle for entry and career success of the early pioneer women accountants in Great Britain and its former colonies the USA, Canada, Australia and New Zealand.

A career crafting matrix guides the analysis of historical information available on five pioneer women accountants in order to understand their success in gaining entry into the profession and their subsequent careers.

Despite an exclusionary environment, career crafting efforts coupled with family and organizational support enabled these women to become one of the first female accountants in their respective countries. Their struggles were not personal but much broader—seeking social, political, economic and professional empowerment for women.

This is the first paper to utilize the career crafting matrix developed from current female accountants' careers to explore careers of pioneering female accountants. It adds to the limited literature on women actors in accounting and may provide insight into approaching current forms of difference and discrimination.

The purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and explain why they occurred using an institutional theory framework. In doing so, it will provide an understanding of past budgeting and performance measurement and reporting practice, as well as consider the policy implications for the contemporary public‐provided primary education system.

The paper uses a historical archival‐based case study approach.

The historical evidence suggests that from 1844 until 1859 budgeting and performance management practices in educational organisations changed as the provision and control of education moved from not‐for‐profit community‐based organisations to become a predominantly public function. The budgeting, inspection and performance management practices and changes observed in the primary education providers were directly related to their need to obtain legitimacy and procure resources.

The detailed information regarding historical budgeting and performance management practices provides rich background material for researchers as well as suggesting that split responsibility and control between the community and government for education creates a tension between the two controlling bodies.

This paper is the first study of internal accounting and performance reporting practices in a mid‐nineteenth century New Zealand education context.

This paper aims to make an assessment of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.

The study is based on a review of published sources on accounting history and women's, gender and feminist history.

Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the “recovery” phase, has not “defamiliarized” the sub‐field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.

The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.

Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public‐private divide, restoring women to history, devising new periodisations, investigating socio‐cultural relations, and the construction of identities.

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.

A retrospective and prospective essay focusing on developments in the historical accounting literature.

The special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks.

The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.

In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.

The purpose of this paper is to examine how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African accounting research.

A multiple history approach using traditional archival material and oral history is used.

Since the late nineteenth-century, a network of human and non-human actors has ensured that accounting education in South Africa retained a technical focus. By prescribing and detailing the accounting syllabuses required for university accreditation, the South African Institute of Chartered Accountants (SAICA) and its predecessors exercise direct control over accounting education. As a result, little appetite exists for a discipline based on academic enquiry or engagement with international scholars. While the SAICA claims to support accounting research, this support is conditional on its meeting the professional body’s particular view of scholarship.

The limitations associated with this research are that it focusses on one particular professional body in one jurisdiction. The South African situation provides a cautionary tale of how universities, particularly those in developing countries, should take care not to abdicate their responsibilities for the setting of syllabi or course content to professional bodies. Accounting academics, particularly those in a developing country currently experiencing major social, political, and economic problems, are in a prime position to engage in research that will benefit society as a whole.

Although actor network theory has been used in accounting research and in particular to explain accounting knowledge creation, the use of this particular theoretical lens to examine the construction of professional knowledge is limited. This study draws on Callon’s (1986) four moments to explain how various human actors including the accounting profession, the state, universities, and accounting academics, along with non-human actors such as accreditation, regulation, and transformation, have brought about South African academic disengagement with the discipline.

The purpose of this paper is to operationalize context in diversity management research.

A case analysis provides an example of the influences of context at macro, meso and micro levels. Country context (macro) and professional and organization contexts (meso) are analysed in relation to the micro individual experiences of gender and indigeneity at work.

Tensions and inconsistencies at macro and meso levels impact on diversity management at a micro level. The authors demonstrate how power and context are intertwined in the biopolitical positioning of subjects in terms of gender and indigeneity. The contested legacy of indigenous-colonial relations and societal gender dynamics are “played out” in a case from the accounting profession.

Within critical diversity studies context and power are linked in a reciprocal relationship; analysis of both is mandatory to strengthen theory and practice. The multi-level analytical framework provides a useful tool to understand advances and lack of progress for diversity groups within specific organizations.

While many diversity scholars agree that the analysis of context is important, hitherto its application has been vague. The authors conduct a multi-level analysis of context, connecting the power dynamics between the levels. The authors draw out implications within one profession in a specific country socio-politics. Multi-level analyses of context and power have the potential to enhance the theory and practice of diversity management.