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

IF 1.7 Q3 BUSINESS, FINANCE
Rob Vosslamber
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引用次数: 0

摘要

这篇文章通过解决以下问题为新生的自然灾害核算研究议程做出了贡献:新西兰中央政府在自然灾害造成的私人财产损失方面承担了什么责任,这种情况是否随着时间的推移而改变?它考虑了财政支助的来源,以援助在从早期定居到1990年期间因自然灾害而遭受损失的新西兰人。尽管发生了变化,但在整个时期内,国家不对私人财产损失承担责任。本文采用历史制度主义,通过长期考虑政策和应对措施,而不是关注单一的灾害事件或特定的灾害类型,为自然灾害核算的研究议程做出贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
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.
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