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
Members of the Accounting and Legal History Research Interest Group
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AProf Andrew Smith
Associate Professor
School of Accounting and Commercial Law
RH 607, Rutherford House, 23 Lambton Quay
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