ABSTRACT
The period 1885–1911 was a significant one in the development of New Zealand, and particularly so when one considers the means and effects of colonial public finance policies in New Zealand with regard to the distribution of property rights and wealth. As signalled by Gallhofer and Chew (2000), there is important work to be done in explicating accounting's role in Western domination as part of an attempt to address injustices to indigenous peoples. The chapter is thus positioned to contribute to literature in post-colonial studies in accounting, following the authors' earlier work in the New Zealand context, and studies by Neu (2000a, 2000b); Neu and Graham (2004, 2006) in Canada; Gibson (2000) in Australia; and Davie (2000) in Fiji.
