A Very Private Matter: Anti-Nepotism Rules in Accounting Partnerships
Oral History in New Zealand, Vol. 18, pp. 13-17, 2006
11 Pages Posted: 10 Aug 2008
Date Written: 2006
The objective of this study is to review the manner in which oral histories address the 'problem' of memory, and to use an example from a 2002 oral history project concerning accounting partnerships in New Zealand to illustrate aspects of this problem. Many of the interviewees in 2002 recalled anti-nepotism clauses in accounting partnership deeds and acknowledged these clauses had been triggered by an event. There was a diversity of recollection as to the detail of this event, and various rationales, justifications, or explanations were provided. Together, these suggested anti-nepotism clauses retained considerable traction in partnership deeds without a shared understanding of their cause. This led to the question: why should the memory of a significant event be lacking when the consequences of the event remained structurally embedded? It is suggested that the traction of such anti-nepotism rules continue, because the underlying principle resonates with archetypal partnership codes.
Keywords: nepotism, accounting partnerships, anti-nepotism, Big 8
JEL Classification: M40, M59
Suggested Citation: Suggested Citation