A Retrospective analysis of the people’s representatives approving Crown levies and appropriations in New Zealand (2010)
Type of ContentConference Contributions - Published
PublisherUniversity of Canterbury. Department of Accounting and Information Systems
AuthorsDixon, K.show all
Ministers responsible for finance portfolios in the governments of many countries around the world stand before their nation’s legislature each year and present on behalf of the governments in question a bill for the consideration of these legislatures to permit the governments to levy and appropriate money. This paper presents a retrospective analysis of this annual occurrence and its associated “Arrangements” in New Zealand in 2010. The subject is addressed in the broader context of accounting in organisations and society. The analysis illuminates how and why these Arrangements have evolved, including similarities and differences to other similar systems in use in many countries. Among the social, economic and political issues that have spurred on this spread are global and regional developments in forms of government, political, economic and social policy, and accounting and finance. This is the first longitudinal study of these Arrangements. The findings have multifarious consequences for citizens, politicians, officials of multilateral organisations and governments, and others. There is much scope for further research.
CitationDixon, K. (2010) A Retrospective analysis of the people’s representatives approving Crown levies and appropriations in New Zealand. Wellington, New Zealand: Sixth Accounting History International Conference: Accounting and the State, 18-20 Aug 2010.
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KeywordsNorman England; modern New Zealand; Crown and Parliament; Budget
ANZSRC Fields of Research15 - Commerce, Management, Tourism and Services::1501 - Accounting, Auditing and Accountability::150199 - Accounting, Auditing and Accountability not elsewhere classified
14 - Economics::1402 - Applied Economics::140215 - Public Economics - Taxation and Revenue
16 - Studies in Human Society::1606 - Political Science::160608 - New Zealand Government and Politics