MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01758nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210407144251.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210407b ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
2155-2851 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Language of cataloging |
English |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Colquhoun, Philip |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Intergenerational equity in municipal accounting: |
| Remainder of title |
New Zealand in the early 20th century |
| Statement of responsibility, etc. |
created by Philip Colquhoun |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Oxfordshire |
| Name of producer, publisher, distributor, manufacturer |
Taylor and Francis |
| Date of production, publication, distribution, manufacture, or copyright notice |
2011 |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Accounting History Review |
| Volume/sequential designation |
Volume 21, number 2, |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This study addresses issues relating to accounting for fixed assets by municipalities - issues not previously discussed in the accounting history literature. The paper reveals the significance of the principle of intergenerational equity and the influence of user groups in the development of accounting policy in local government. It suggests that both preparers and users of accounting information were influential in a debate on government accounting policy which took place in Wellington, New Zealand, during the early twentieth century. It is shown that the principle of intergenerational equity was accorded high importance in the debate but was subject to challenge. The finding suggest that the users of accounting information engaged in the debates on government accounting as an expression of civic duty, a notion consistent with the ethical imperative of ensuring intergenerational equity. |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting history |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Intergenerational equity |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public sector accounting |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/21552851.2011.581838 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |