000			01758nam a22002537a 4500
003			ZW-GwMSU
005			20210407144251.0
008			210407b ||||| |||| 00| 0 eng d
022			_a2155-2851
040			_aMSU _bEnglish _cMSU _erda
100	1		_aColquhoun, Philip _eauthor
245	1	0	_aIntergenerational equity in municipal accounting: _bNew Zealand in the early 20th century _ccreated by Philip Colquhoun
264			_aOxfordshire _bTaylor and Francis _c2011
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
440			_aAccounting History Review _vVolume 21, number 2,
520			_aThis 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		_aAccounting history
650	4		_aIntergenerational equity
650	4		_aPublic sector accounting
856			_uhttps://doi.org/10.1080/21552851.2011.581838
942			_2lcc _cJA
999			_c156450 _d156450