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After the quake: the complex dance of local government, national government and accounting
journal contribution
posted on 2023-06-09, 06:10 authored by Frances Miley, Andrew ReadThis research considers accounting for post-earthquake recovery in New Zealand. New Zealand’s most devastating earthquakes are considered to be the Murchison earthquake of 1929, the Napier/Hawke’s Bay earthquake of 1931 and the Christchurch earthquakes of 2010–11. At the time of the Murchison and Napier earthquakes, government accounting information was an ex post record of expenditure. Contemporary government accounting in New Zealand is accrual based and comprehensive, and so accounting information has played a more prominent role in the management of Christchurch’s earthquake recovery. Apart from evidencing the significant change to government accounting, an historical comparison of accounting in the context of the Murchison and Napier earthquakes vis-à-vis the Christchurch earthquakes indicates the extent of change in the interplay between national and local government in New Zealand. The relationship between national and local government, though legally unchanged, has become more complex, but the financial reports do not reveal this complexity. Through historical analysis the extent of this change is made visible.
History
Publication status
- Published
Journal
Accounting HistoryISSN
1032-3732Publisher
SAGE PublicationsExternal DOI
Issue
4Volume
18Page range
447-471Department affiliated with
- Business and Management Publications
Full text available
- No
Peer reviewed?
- Yes
Legacy Posted Date
2017-05-08First Compliant Deposit (FCD) Date
2017-05-06Usage metrics
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