A Very Private Matter: Anti-Nepotism Rules in Accounting Partnerships

Oral History in New Zealand, Vol. 18, pp. 13-17, 2006

11 Pages Posted: 10 Aug 2008

See all articles by Rachel F. Baskerville

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

Date Written: 2006

Abstract

The objective of this study is to review the manner in which oral histories address the 'problem' of memory, and to use an example from a 2002 oral history project concerning accounting partnerships in New Zealand to illustrate aspects of this problem. Many of the interviewees in 2002 recalled anti-nepotism clauses in accounting partnership deeds and acknowledged these clauses had been triggered by an event. There was a diversity of recollection as to the detail of this event, and various rationales, justifications, or explanations were provided. Together, these suggested anti-nepotism clauses retained considerable traction in partnership deeds without a shared understanding of their cause. This led to the question: why should the memory of a significant event be lacking when the consequences of the event remained structurally embedded? It is suggested that the traction of such anti-nepotism rules continue, because the underlying principle resonates with archetypal partnership codes.

Keywords: nepotism, accounting partnerships, anti-nepotism, Big 8

JEL Classification: M40, M59

Suggested Citation

Baskerville, Rachel F., A Very Private Matter: Anti-Nepotism Rules in Accounting Partnerships (2006). Oral History in New Zealand, Vol. 18, pp. 13-17, 2006, Available at SSRN: https://ssrn.com/abstract=1214002

Rachel F. Baskerville (Contact Author)

Victoria University of Wellington - School of Accounting and Commercial Law ( email )

Faculty of Commerce and Administration
PO Box 600
Wellington
New Zealand
006444636951 (Phone)
006444635076 (Fax)

HOME PAGE: http://www.victoria.ac.nz/sacl/staff/rachel-baskerville.aspx

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