Browsing Accounting and Finance Conference Papers by Collaborator "Auckland University of Technology"
Now showing items 1-4 of 4
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China's participation and resistance in adopting Western accounting practices
(2013)Purpose - The aim of this paper is to investigate China’s attitude towards adopting western accounting practices. In particular, its response to the expansion of western professional accounting bodies into China will be ... -
Construction of accounting identities in Vietnam : Experimenting with Bourdieu’s practice theory
(2013)This study aims to investigate the habitus of bookkeepers and professional accountants in Vietnam, a communist country, by experimenting with Bourdieu’s practice theory. Such theory seeks to examine the ways in which ... -
Is a Capital Gains Tax the Answer to New Zealand's Tax Alchemy?
(2013)Unlike most OECD countries, including the United Kingdom and Australia, New Zealand has never implemented a realisation based capital gains tax (‘CGT’). Coupled with the fact that the New Zealand judiciary has steadfastly ... -
New Zealand and capital gains tax: A tax experts' perspective
(Auckland Region Accounting, 2013)New Zealand is an interesting country to study capital gains tax (CGT) as it is one of the few OECD countries at present that does not have a formalised capital gains tax. Despite international and political pressures to ...