A History of the Hawke’s Bay Accounting Profession: Its Importance and Relevance in the Classroom
Author: Michael Fowler, Eastern Institute of Technology
Abstract: Accounting history is a research discipline that has received very little attention in New Zealand. While examples have been used of past accounting techniques, limited information exists about the growth of the profession both regionally and nationally. Until 2005, no published book had been written on a regional accounting history. The recording of accounting history, it is argued, is an important part of accounting research to preserve the foundations of the profession and also to gain an understanding of practices or processes that have developed. It also gives accounting students a sense of how the profession has evolved. The approach to writing the history is given for those who may consider researching their own region. The early regional accounting history of Hawke’s Bay is identified, along with the topics of internationalisation of firms and the 1931 earthquake. Finally, examples are given of how material is incorporated into both diploma and degree programmes.