{"title":"短暂的剧烈冲击和漫长的低沉隆隆声:新西兰的自然灾害和私人财产损失","authors":"Rob Vosslamber","doi":"10.1177/10323732231167911","DOIUrl":null,"url":null,"abstract":"This article contributes to the nascent research agenda on accounting for natural disasters by addressing the question: What responsibility did New Zealand's central government assume in respect of private property loss caused by natural disasters, and did this change over time? It considers the source of financial support to assist New Zealanders who suffered a loss due to a natural disaster in the period from early settlement until 1990. Although change occurred, throughout the period the state did not assume responsibility for private property loss. This article adopts historical institutionalism to contribute to the research agenda of accounting for natural disasters by considering policy and response over the long term, rather than focusing on a single disaster event or specific disaster type.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":" ","pages":""},"PeriodicalIF":1.7000,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Short sharp shock and long deep rumble: Natural disasters and private property loss in New Zealand\",\"authors\":\"Rob Vosslamber\",\"doi\":\"10.1177/10323732231167911\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article contributes to the nascent research agenda on accounting for natural disasters by addressing the question: What responsibility did New Zealand's central government assume in respect of private property loss caused by natural disasters, and did this change over time? It considers the source of financial support to assist New Zealanders who suffered a loss due to a natural disaster in the period from early settlement until 1990. Although change occurred, throughout the period the state did not assume responsibility for private property loss. This article adopts historical institutionalism to contribute to the research agenda of accounting for natural disasters by considering policy and response over the long term, rather than focusing on a single disaster event or specific disaster type.\",\"PeriodicalId\":45774,\"journal\":{\"name\":\"Accounting History\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":1.7000,\"publicationDate\":\"2023-05-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting History\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1177/10323732231167911\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1177/10323732231167911","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Short sharp shock and long deep rumble: Natural disasters and private property loss in New Zealand
This article contributes to the nascent research agenda on accounting for natural disasters by addressing the question: What responsibility did New Zealand's central government assume in respect of private property loss caused by natural disasters, and did this change over time? It considers the source of financial support to assist New Zealanders who suffered a loss due to a natural disaster in the period from early settlement until 1990. Although change occurred, throughout the period the state did not assume responsibility for private property loss. This article adopts historical institutionalism to contribute to the research agenda of accounting for natural disasters by considering policy and response over the long term, rather than focusing on a single disaster event or specific disaster type.
期刊介绍:
Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.