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The Charitable Purposes Exemption from Income Tax:Pitt to Pemsel 1798-1891
(University of Canterbury. Accounting and Information Systems, 2009)
Abstract
In the Assessed Taxes Act 1798, and the Duties upon Income Act 1799, William Pitt the Younger provided exemptions from those taxes for charitable institutions. However, the legislation failed to provide a ...
The failure of corporate failure models to classify and predict : aspects and refinements
(University of Canterbury. Accounting, 1991)
Much has been written about the use of multiple discriminant analysis in corporate distress classification and forecasting. Classification and prediction models are notoriously difficult to establish in such a way that ...
Sitting on the bench : an exploratory study into Inland Revenue's industry benchmarking programme.
(University of Canterbury. Accounting and Information Systems, 2015)
The Inland Revenue Department (Inland Revenue) launched the Industry Benchmarking Programme (Benchmarking Programme) in 2011; which closely followed the Small Business Benchmarking Programme (SBBP) which was released by ...
The Model of IT Infusion in Small Audit Firms in Thailand
(University of Canterbury. Accounting and Information Systems, 2010)
For decades, organizations have used information technology (IT) to support their operational and managerial work. However, the use of IT varies considerably from one firm to another. Successful IT implementation occurs ...
Why is the assurance of social and environmental disclosures stalling within New Zealand
(University of Canterbury. Accounting & Information Systems, 2012)
New Zealand has a low prevalence of both social and environmental reporting, and assurance. However, while the number of reporters in New Zealand has continued to rise, the amount of assured reporters has been declining. ...
A Study on the Appropriateness for Adopting ‘Universal’ Definitions for Tax Compliance and Non-Compliance: A New Zealand Case Study Approach
(University of Canterbury. Accounting and Taxation, 2012)
Issues and problems associated with the seriousness of tax non-compliance have increased dramatically over the years due to the widening tax gaps experienced by governments worldwide as a result of sophisticated transactions. ...
Product costing using activity-based costing : a case study
(University of Canterbury, 1990)
As manufacturing enterprises have become less labour-paced the process of recovering overheads by allocation on the basis of direct labour costs has been challenged.
It has been claimed by proponents of Activity-based ...
An investigation of the impact of extrinsic and intrinsic motivators on organisational knowledge sharing
(University of Canterbury. School of Business and Economics, 2014)
A major challenge for knowledge management concerns motivating people to share their knowledge with others. Many companies address this challenge by implementing sophisticated knowledge management systems. However, despite ...
The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting
(University of Canterbury. Accountancy, Finance and Information Systems, 2008)
This experimental study investigates the connotative meaning of the concept “cash”, as it relates to the cash flow statement, held by the three key parties to the accounting communication process: preparers, auditors and ...
Sustainability, reputation and legitimacy: An in-depth case study of organisational systems and decision-making at a multi-national company
(University of Canterbury. Accounting and Information Systems, 2012)
Purpose: This purpose of this thesis is to investigate a company’s understanding of ‘sustainability’ and how this concept is integrated into organisational processes and decision making. Firstly, the internal sustainability ...
