Between anarchy and authority: the New Zealand Society of Accountants’ management of crisis, 1989-1993
The paper discusses the management of a crisis which enveloped the NZSA in the late 1980s and threatened its dominant role in the regulation of corporate financial reporting in New Zealand. Different forms of regulation - external, collegiate and individual - are distinguished, and conditions for th...
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Veröffentlicht in: | Accounting history 2000-11, Vol.5 (2), p.93-119 |
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Format: | Artikel |
Sprache: | eng |
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Zusammenfassung: | The paper discusses the management of a crisis which enveloped the NZSA in the
late 1980s and threatened its dominant role in the regulation of corporate
financial reporting in New Zealand. Different forms of regulation - external,
collegiate and individual - are distinguished, and conditions for the crisis are
located in inherent conflicts between them; in particular, in the opposed
tendencies of the authority required for effective external and collegiate
regulation, and anarchic qualities of the professional freedom presumed for
individual regulation. The crisis is shown to have been precipitated by an
anarchic rejection of the NZSA’s authority for collegiate regulation,
and to have persisted while the New Zealand Government considered proposals for
re-assigning the NZSA’s regulatory role to a public sector agency. The
NZSA’s management of the crisis is shown to have been a measured
co-operation in the construction of a new regulatory regime which provided it
with enhanced regulatory authority. |
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ISSN: | 1032-3732 1749-3374 |
DOI: | 10.1177/103237320000500205 |