Accounting and Legal History

The Accounting and Legal History research group represents historical research in areas broadly related to accounting, taxation and commercial law.

The aim of the history research interest group is to encourage and support historical research within the Business School and in the wider University environment relating to accounting, taxation, and commercial law. The group meets to discuss and support ongoing research activities by members of the group.

Areas of previous and current research undertaken by members of the group include:

Taxation in New Zealand and other jurisdictions, such as taxation incentives
for retirement income savings.
Charities and religious organisations.
Accounting education, as in NZ and Vietnam.
Maritime and commercial law, the restraint of trade doctrine.
Accounting standards.
The development of accounting and law professions and professional bodies