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Intergenerational equity in municipal accounting: New Zealand 1910s

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dc.contributor.author Colquhoun, Philip
dc.date.accessioned 2012-05-01T03:01:44Z
dc.date.accessioned 2022-07-05T02:32:43Z
dc.date.available 2012-05-01T03:01:44Z
dc.date.available 2022-07-05T02:32:43Z
dc.date.copyright 2010
dc.date.issued 2010
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18649
dc.description.abstract Accounting 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. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.relation.ispartofseries No. 71 en_NZ
dc.relation.uri http://www.victoria.ac.nz/sacl/cagtr/working-papers/WP71.pdf
dc.subject Accounting History en_NZ
dc.subject Intergenerational Equity en_NZ
dc.subject Public Sector Accounting en_NZ
dc.subject Depreciation en_NZ
dc.subject New Zealand en_NZ
dc.title Intergenerational equity in municipal accounting: New Zealand 1910s en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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