{'fraction_non_alphanumeric': 0.019635343618513323, 'fraction_numerical': 0.012622720897615708, 'mean_word_length': 5.637209302325582, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
Financing, accounting and accountability in colonial New Zealand: The case of the Nelson School Society (1842-52)

Little is known about accounting activities within early colonial New Zealand settlements. This article investigates the financing, accounting and accountability practices instituted by Nelson settlers between 1842 and 1852, when providing education for the children of the settlement. This archival-based history, viewed through the lenses of stakeholder theory and human accountability, provides insights into these practices by using the Nelson School Society (NSS) as a case study. The Nelson community provided the capital and revenue required to establish and operate schools. Later, application was made to the Government for help to defray continuing losses. Audited accounting records were kept to record the money owing to the treasurer and to demonstrate to stakeholders the need for further resources to cover this debt and expand the NSS. The NSS accounted to the capital providers and other stakeholders through annual public meetings, published reports and public oral examinations. Overall, this archival history suggests that organizations in colonial Nelson used financing, accounting and accountability practices to meet the expectations of stakeholders to obtain the resources necessary to provide education and not to account for individual performance and behaviour (Hoskin & Macve, 1986).