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    A Retrospective analysis of the people’s representatives approving Crown levies and appropriations in New Zealand (2010)

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    12626565_Keith Dixon AH conference 2010 submitted 25 June.pdf (198.6Kb)
    Type of Content
    Conference Contributions - Published
    UC Permalink
    http://hdl.handle.net/10092/4409
    Publisher
    University of Canterbury. Department of Accounting and Information Systems
    Collections
    • Business and Law: Conference Contributions [278]
    Authors
    Dixon, K.show all
    Abstract

    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.

    Citation
    Dixon, 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.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    Keywords
    Norman England; modern New Zealand; Crown and Parliament; Budget
    ANZSRC Fields of Research
    15 - Commerce, Management, Tourism and Services::1501 - Accounting, Auditing and Accountability::150199 - Accounting, Auditing and Accountability not elsewhere classified
    38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
    44 - Human society::4408 - Political science::440809 - New Zealand government and politics
    Rights
    https://hdl.handle.net/10092/17651
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