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Article
Publication date: 23 October 2009

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990

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Accounting, Auditing & Accountability Journal, vol. 22 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 18 September 2009

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1133

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Accounting, Auditing & Accountability Journal, vol. 22 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 13 September 2011

Matthew Matuschka, Philip Colquhoun and 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…

Abstract

Purpose

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 annual reports provided to members.

Design/methodology/approach

Using data from KiwiSaver annual reports, the paper addresses three research questions using a disclosure index method. First, in the absence of standardised performance measures, will schemes adopt comparable disclosure practices? Second, will larger schemes disclose more information than smaller schemes? Third, will better performing schemes disclose more information than poorer performing schemes?

Findings

The analysis indicates that KiwiSaver schemes' disclosure practices are not comparable and there are no evident patterns between size or performance and disclosure quality or quantity.

Research limitations/implications

As this is an exploratory study, a sample of schemes is used in the research, thereby limiting generalisability of the research. In addition, different schemes have chosen different permitted forms for reporting to scheme members, exacerbating the lack of comparability this paper seeks to study; with some schemes providing abridged annual reports and others providing full annual reports to members. Moreover, the use of a disclosure index for classification introduces an element of subjectivity into the research method.

Originality/value

Overall savings, of which retirement savings is a subset, are low in New Zealand. One of the mechanisms to encourage saving is to provide an environment that supports effective investment decision making. This research highlights some of the inconsistencies that exist in current reporting practices and limit comparability between KiwiSaver schemes.

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Pacific Accounting Review, vol. 23 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 21 March 2008

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448

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Journal of Accounting & Organizational Change, vol. 4 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 22 March 2011

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1006

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Journal of Accounting & Organizational Change, vol. 7 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 16 March 2012

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281

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Journal of Accounting & Organizational Change, vol. 8 no. 1
Type: Research Article
ISSN: 1832-5912

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Journal of Accounting & Organizational Change, vol. 7 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 March 1998

John L. McMullan

In this paper, I explore some of the intellectual questions which gave meaning to the social activity of dealing with crime, disorder and indigence, in the writings of…

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1273

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In this paper, I explore some of the intellectual questions which gave meaning to the social activity of dealing with crime, disorder and indigence, in the writings of three key police thinkers: Henry Field, Sir John Fielding and Patrick Colquhoun. My argument is that these early “police intellectuals” were not visionaries in the sense that they imagined a radically new apparatus of social control. Rather, the writings of these police proponents are most significant because they established a context of thought as felt and feeling as thought in which modern policing emerged. That intellectual context involved a commitment to piety, ethical standards and those institutions which supported or propagated them ‐ family, commerce and education as well as considerations of better policing, laws and punishments. Their writings, I suggest, are best understood as providing an enhanced role for the police in both enforcing order and in defining it. Police intellectuals, I conclude, created a frame of mind of police which functioned as a broad social technology of control, an institution of government and an ideology representing the crime problem as a lower class phenomenon.

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Policing: An International Journal of Police Strategies & Management, vol. 21 no. 1
Type: Research Article
ISSN: 1363-951X

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IDeaLs (Innovation and Design as Leadership)
Type: Book
ISBN: 978-1-80071-834-0

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Book part
Publication date: 20 December 2017

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Rethinking the Colonial State
Type: Book
ISBN: 978-1-78714-655-6

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