Within the last decade accounting researchers have shown much interest in the
professionalisation of accounting. This paper examines the professionalisation of
cost accounting in New Zealand andfocuses on the Australian influence in the
formation of the New Zealand Institute of Cost Accountants (1944).
Adamson, R.
, (1921),
"The Necessity for More Accurate Costing in Australian Factories"
, The Accountant, Vol.LXV New Series
No.2454, December 17, pp
849-853
.
2.
Anderson, R.H.
, (1984),
"A History of the Australasian Institute of Cost Accountants: A Progress
Report 1921-1939"
, paper given at AAANZ Conference, University of Tasmania.
3.
Australasian Institute of Cost Accountants, various years, Minutes of General
Council, Annual Reports.
4.
Bloomfield, G.T.
, (1984), New Zealand: A Handbook of Historical
Statistics,
Boston Massachusetts: G.K. Hall & Co.
5.
Chua, W.
and
Poullaos, C.
, (1993),
"Rethinking the Profession-State Dynamic: The Case of the Victorian Charter
Attempt: 1885-1906"
, Accounting, Organizations and Society, Vol.18,
No.7/8, pp.
691-728
.
6.
Condliffe, J.B.
, (1959), New Zealand in the Making, 2nd
edition,
London: Allen and Unwin
.
7.
Condliffe, J.B.
and
Airey, W.T.C.
, (1960), A Short History of New Zealand,
Christchurch: Whitcombe and Tombs
.
8.
Graham, A.W.
, (1960), The First Fifty Years 1909-59,
Wellington: New Zealand Society of Accountants
.
9.
Johnson, T.J.
, (1982), "The State and the Professions: Pecularities of
the British", in
A. Giddens
, and
G. Mackenzie
, (eds.), Social Class and the Division of Labour,
Cambridge: Cambridge University Press
, pp.186-208.
10.
Johnson, T.J.
and
Caygill, M.
, (1971),
"The Development of Accountancy Links in the Commonwealth"
, Accounting and Business Research, Vol.1,
No.2, Spring, pp.
155-173
.
11.
Kay, R.M.
, (1945),
"Why Install a Cost System?"
, The Accountants' Journal, Vol.23, No.8,
28 February, pp.
172-174
.
12.
Kay, R.M.
, (1949),
"Where to From Here? Past Development and Future Trends in Cost Accounting"
, The Accountant's Journal, Vol.27, No.8,
28 February, pp.
187-189
.
13.
Larson, M.S.
, (1977), The Rise of Professionalism: A Sociological
Analysis,
Berkeley: University of California Press
.
14.
Lee, T.A.
(ed.), (1990), The Closure of the Accounting
Profession,
New York: Garland Publishing
.
15.
Lee, T.A.
, (1995),
"The Professionalisation of Accountancy: A History of Protecting the Public
Interest in a Self-Interested Way"
, Accounting, Auditing and Accountability Journal,
Vol.8, No.4, pp.
48-69
.
16.
Loft, A.
, (1986),
"Towards a Critical Understanding of Accounting: The Case of Cost
Accounting in the U.K. 1914-1925"
, Accounting, Organizations and Society, Vol. 11,
No.2, pp.
137-169
.
17.
Loft, A.
, (1990), Coming Into the Light,
London: Chartered Institute of Management Accountants
.
18.
Morrell, W.P.
and
Hall, D.O.W.
, (1957), A History of New Zealand Life,
Christchurch: Whitcombe and Tombs
.
19.
National Association of Cost Accountants
, (1919), Organisation and Objectives, Official
Publications, Vol. 1, No. 1, December.
20.
New Zealand Society of Accountants, various years, Annual Reports.
21.
New Zealand Institute of Cost Accountants, various years, Minutes of General
Council, Annual Reports.
22.
Oliver, W.H.
and
Williams, B.R.
(eds.), (1981), The Oxford History of New Zealand,
Wellington: Oxford University Press
.
23.
Parker, R.H.
, (1989), "Importing and Exporting Accounting: The British
Experience", in
Hopwood A.G.
(eds.), International Pressures for Accounting Change,
Hemel Hempstead: Prentice-Hall International
, pp.279-293
24.
Perry, G.
, (1987),
"CIMA Around the World: Australia"
, Management Accounting, Vol.65, No.1,
January, pp.
26-27
.
25.
Pickles, J.H.
, (1961),
"President's Address to the Annual General Meeting"
, The Accountant's Journal, Vol.49,
No.10, April, pp.
278-284
.
26.
Pohlen, F.J.
, (1943),
"The Inside Story of Cost-Plus Contracts"
, The Accountants' Journal, Vol.22, No.5,
30 November, pp.
108-114
.
27.
Richardson, A.J.
, (1987),
"Professionalisation and Intraprofessional Competition in the Canadian
Accounting Profession"
, Work and Occupations, Vol.14, No.4, pp.
591-615
.
28.
Sinclair, K.
, (1959), A History of New Zealand,
Middlesex: Penguin
.
29.
Stark, R.G.
, (1960),
"President's Address to the Annual General Meeting"
, The Accountant's Journal, Vol.48, No.6,
1 December, pp.
130-138
.
30.
Thwaites, R.L., (1953), Australasian Institute of Cost Accountants: Brief
Outline of the Formation and History of the Institute, Unpublished manuscript.
31.
Willmott, H.
, (1986),
"Organising the Profession: A Theoretical and Historical Examination of the
Development of the Major Accounting Bodies in the U.K."
,Accounting, Organization and Society, Vol.11,
No.6, pp
555-580
.
