Browsing by Author "Fowler, Carolyn"
Now showing 1 - 18 of 18
- Results Per Page
- Sort Options
Item Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2010) Fowler, CarolynItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2014) Bui, Binh; Fowler, CarolynItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2015) Fowler, Carolyn; Bates, KennethItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2011) Fowler, CarolynItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2011) Fowler, CarolynItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2015) Fowler, Carolyn; Bates, KennethItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2010) Fowler, CarolynItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2017) Fowler, CarolynItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2014) Bui, Binh; Fowler, CarolynItem Restricted ACCY302: Accounting: Advanced Management Accounting(Victoria University of Wellington, 2017) Fowler, CarolynItem Restricted ACCY317: Accounting: Accounting Information Systems(Victoria University of Wellington, 2007) Fowler, CarolynItem Open Access Can A Poll Tax Ever Be Acceptable? - Evidence from Colonial New Zealand(Te Herenga Waka—Victoria University of Wellington, 2008) Fowler, Carolyn; Smith, Andrew M CPoll taxes, while simple in concept, have a regressive effect and unsurprisingly are usually unpopular for this reason which is why they are not commonly used today. Poll taxes were imposed in 19th century New Zealand, with one of the earliest being a form of poll tax imposed by the Nelson Province in 1856 to fund public education. Despite the inherent shortcomings of a poll tax, the Nelson education tax was eventually accepted and defended by the community and produced revenue to fund public education. This paper examines the history of the Nelson poll tax to determine why it was successful when elsewhere, both in earlier and later times, poll taxes have been the focus of considerable dissent which has eventually lead to their demise. Among other reasons, the poll tax revenue being ear-marked for a specific purpose that was perceived by the wider community as important was a major factor in the success of the tax.Item Open Access Financing, Accounting, and Accountability in Colonial New Zealand: The Nelson School Society (1842 - 1852).(Te Herenga Waka—Victoria University of Wellington, 2007) Fowler, CarolynThere is little knowledge about financing and accounting activities within the early colonial New Zealand settlements. This paper investigates the financing, accounting, and accountability practices instituted by Nelson settlers between 1842 and 1852, when setting up education for the children of the settlement. This archival based history provides insights into these practices by using the Nelson School Society (NSS), a nineteenth century social institution, as a case study. The surviving archival evidence allows us to make tentative conclusions about accounting and financing practices in colonial Nelson. Firstly, the Nelson settlers provided the capital and revenue required to establish schools and operate them. This capital was provided by community donations and subscriptions while revenue was in the form of pupil fees. The institution was accountable to the capital providers and other stakeholders within the community through annual public meetings, published reports and public examinations. Later, due to expansion, application was made to the Government for help in defraying continuing losses. This could be seen as desire for public funding of what might still, at that time, be considered private benefits. Additionally, the expansion from a single site to a geographically dispersed multisite operation necessitated the implementation of governance arrangements. Each of the multisite operations had little centralised control but were accountable to the general management committee of the NSS. The accounting records appear to have been kept mainly to record the money owing to the treasurer and to demonstrate to potential funding providers the need for more money to cover this debt and expand the NSS. These accounts from 1846 were examined or audited and balanced. Overall this archival history suggests that early settlers in colonial Nelson had a good grasp of and applied financing, accounting, governance and accountability concepts and practices that are commonly found today.Item Open Access From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005)(Te Herenga Waka—Victoria University of Wellington, 2005) Marriott, Lisa; Fowler, CarolynNew Zealand has seen a change in policy direction from the provision of taxation incentives for retirement income savings from 1910 through to 1988, to removal of all incentives from 1988 through to 2004. In 1910 the focus was primarily on decreasing state dependency, while simultaneously assisting individuals to be selfreliant. By 1988 the focus had moved to increasing efficiency and removing inequities that were present in the incumbent scheme. In 2004 and 2005 the New Zealand Government demonstrated that they are no longer opposed to providing ‘incentives’ to encourage retirement income savings, with the implementation of schemes targeted at the individual level and the workbased level. The indication is that taxation incentives to encourage retirement savings are more likely to be witnessed in a welfarist political environment. Conversely if the political environment has a stronger neoliberal focus, the support for taxation incentives is likely to reduce.Item Open Access Liberal Education – Perceptions of New Zealand Practicing Accountants(Te Herenga Waka—Victoria University of Wellington, 2005) Malthus, Sue; Fowler, CarolynDuring the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.Item Restricted MMPA512: Professional Accounting (Mast): Advanced Management Accounting(Victoria University of Wellington, 2016) Fowler, CarolynItem Restricted MMPA512: Professional Accounting (Mast): Advanced Management Accounting(Victoria University of Wellington, 2016) Fowler, CarolynItem Open Access A Risk-focused Performance Management System Framework for Planning Change in Organisations: New Zealand 'Gentailers' and the ETS(Te Herenga Waka—Victoria University of Wellington, 2008) Hunt, Chris; Bui, Binh; Fowler, CarolynIn 2007 the New Zealand government in principle adopted the implementation of a cap and trade emissions trading scheme (ETS) in the energy sector from 2010. The objective of this paper is to develop a risk-focused performance management system (PMS) planning framework for organisations undergoing externally-driven regulatory change that constrains their operating environment and increases business and operating risk exposure. This paper focuses on the New Zealand electricity generators and retailers (gentailers). It utilises contingency theory and secondary data to explain PMS change implications due to the altered business risk exposure potential of the proposed emissions trading regime and the associated carbon constraints this regulatory change imposes on these organisations' operating environment. The risk-focused PMS planning framework developed in this study allowed the identification of the drivers and attributes that due to the ETS adoption potentially have significant negative business risk impacts for some gentailers. The findings arising from the application of this risk-focused PMS framework to the New Zealand electricity gentailers suggest that the predominantly thermal-based generators will be more disadvantaged due to a reduction in competitiveness and profitability. This reduction is the result of the interaction between the ETS-related risks and the sources and types of external and internal environmental uncertainty associated with the regulatory change. The business risks identified not only influence organisational-level PMS design function and operation needs but also have economic consequences at sectoral and national levels particularly in relation to national security of electricity supply. The paper provides insights into an organisation's potential internal adjustments in response to increases in internal and external business risks due to the introduction of the ETS and changing wider environmental management expectations. Theory implications relate to the role and use of risk in improving the application of contingency theory in explaining organisational change under environmental pressures. Additionally the paper contributes to the management accounting research through the examination of the internalisation of externalities such as wider climate change management. Consequently the findings of this study will be of potential interest to academics managers accountants other professionals governments and policy-makers.