The Telling Power of CCA - A New Zealand Oral History

Accounting Historians Journal, Vol. 26, No. 1, pp. 1-26, 1999

Posted: 12 Aug 2008 Last revised: 15 Aug 2008

See all articles by Rachel F. Baskerville

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

Date Written: February 27, 1999

Abstract

This report present results of research on the failure of the inflation accounting standard in New Zealand in the early 1980s. Presentation of the results in three narratives highlight that any such research is a series of interlocking and overlapping events, and that narrative is a direct and efficient means of communicating both causal and transactional components which contributed towards the outcomes. In particular, this report examine the reasons provided by companies for non-compliance with the inflation accounting standard, compared with the views of standard setters as to why compliance was so low. The standard was later withdrawn. Isolation of the three narratives was chosen to demonstrate that it is not useful to extol an explanatory or interpretative paradigm for accounting history if it is advocated at the expense of sequential accounts of events.

Keywords: New Zealand, inflation accounting, oral history, current cost accounting

JEL Classification: M50

Suggested Citation

Baskerville, Rachel F., The Telling Power of CCA - A New Zealand Oral History (February 27, 1999). Accounting Historians Journal, Vol. 26, No. 1, pp. 1-26, 1999, Available at SSRN: https://ssrn.com/abstract=1220242

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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