Browsing by Author "Colquhoun, Philip"
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Item Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2006) Carter, David; Holmes, Kevin; Colquhoun, PhilipItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2008) Colquhoun, PhilipItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2007) Colquhoun, PhilipItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2007) Colquhoun, PhilipItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2006) Carter, David; Holmes, Kevin; Colquhoun, PhilipItem Restricted ACCY130: Accounting: Accounting for Decision Making(Victoria University of Wellington, 2012) Colquhoun, PhilipItem Restricted ACCY130: Accounting: Accounting for Decision Making(Victoria University of Wellington, 2013) Colquhoun, PhilipItem Restricted ACCY130: Accounting: Accounting for Decision Making(Victoria University of Wellington, 2014) Colquhoun, PhilipItem Restricted ACCY130: Accounting: Accounting for Decision Making(Victoria University of Wellington, 2014) Colquhoun, PhilipItem Restricted ACCY130: Accounting: Accounting for Decision Making(Victoria University of Wellington, 2013) Colquhoun, PhilipItem Restricted ACCY404: Accounting: Governmental Accounting and Finance(Victoria University of Wellington, 2014) Colquhoun, PhilipItem Restricted ACCY413: Accounting: Accounting, Organisations and Society(Victoria University of Wellington, 2005) Colquhoun, PhilipItem Restricted ACCY413: Accounting: Accounting, Organisations and Society(Victoria University of Wellington, 2006) Colquhoun, PhilipItem Restricted ACCY421: Accounting: Accounting Research Methodology(Victoria University of Wellington, 2005) Colquhoun, PhilipItem Open Access Depreciation and Other Reserve Funds for Municipal Corporations – Other Voices in an Early Twentieth Century Accounting Debate(Te Herenga Waka—Victoria University of Wellington, 2005) Colquhoun, PhilipThe use of depreciation by municipalities has been discussed in the accounting history literature previously. Coombs and Edwards (1992) indicated that the issue of the accounting for fixed assets by British municipalities was “substantially resolved” by 1914. While Potts (1982) indicated the issue in the USA was resolved in 1935 by the National Committee on Municipal Accounting. Both of these key papers focused on the debates as recorded in various professional publications and/or academic publications at the time. This paper provides an historical case study focusing on one municipality, and its accounting for depreciation and reserve funds for a subset of its assets. As a case study, the paper includes the perspective of many of the participants, including judges, politicians, auditors, local government officials, central government officials and the significantly underheard voices of ratepayers and consumers. Following a 1915 court case and concerns expressed by their auditor, the WCC sought legislation to permit it to operate a depreciation fund and create other funds. The appropriateness of such funds was debated, with the government and the Parliament receiving advice both in favour and against the creation of such funds. It is these voices, mainly from outside the accounting profession, that this paper discusses. Of particular note are the various views of capital maintenance and principles of financial management for local government.Item Open Access Intergenerational equity in municipal accounting: New Zealand 1910s(Te Herenga Waka—Victoria University of Wellington, 2010) Colquhoun, PhilipAccounting for fixed assets by municipalities has been discussed in the accounting history literature previously. This paper addresses two issues related to accounting for fixed assets not previously discussed; the influence of the principle of intergenerational equity on local government accounting, and the influence of users of accounting information in accounting policy making in government accounting. The paper identifies that users of accounting information have had significant influence in a debate on government accounting policy, and that the principle of intergenerational equity was given a position of high importance in the debate, but not an unchallengeable position. The motivation of the users of accounting information to engage in the debates is identified as a form of civic duty, which is consistent with the ethical imperative in ensuring intergenerational equity.Item Restricted MMPA502: Professional Accounting (Mast): Management Accounting(Victoria University of Wellington, 2011) Colquhoun, PhilipItem Restricted MMPA502: Professional Accounting: Management Accounting(Victoria University of Wellington, 2010) Colquhoun, PhilipItem Open Access The Production of Legitimacy in New Zealand Local Government Auditing(Te Herenga Waka—Victoria University of Wellington, 2011) Colquhoun, PhilipThis paper expands our understanding of the introduction of new audit arrangements in the public sector by looking at three cases relating to the audit of local government. The first case saw the Audit Office replacing the elected auditors as the sole auditor of municipalities in 1886; the second case saw the Auditor-General fail to gain additional powers to control the financial management of local government; and the third case saw the introduction of operational audits in New Zealand local government. Following Power (2003, p.391), the paper illustrates how legitimacy was sought in these three cases by using the three stages of controversy, closure and credibility. All three stages can be separately identified in the two cases that succeed, with the failure point for the unsuccessful case being identified as the controversy stage. The use of Power (2003) is viewed as useful in accounting history and it avoids the use of terms associated with auditing, such as independence and objectivity, being used to evaluate auditing practice and arrangements.
