3, 14, 16], vice chairman of the Accounting Practice and Procedure Committee of the NZSA, identified livestock as having a dual identity as a capital asset and as trading stock.
Farmers sought support for change through their strong representation in Parliament and through influential bodies such as the NZSA.
The NZSA had a research interest in farming and farm-accounting techniques.
In 1966, the Farm Research Committee of the NZSA produced Farm Accounting in New Zealand, which highlighted the need for the accountant to provide management advice to the farmer and to see accounting as much more than tax reports.
In 1968, the NZSA published a paper boldly entitled "Accounting as an Aid to Efficient Agriculture.
The official history of the NZSA portrays accountants as having a benign, neutral, cooperative attitude with government: "Successive Minsters have paid tribute to the co-operation received from accountants, and the Society has established a record of public service combined with political impartiality which has been in every way worthy of the responsibilities entrusted to it by successive governments" [Graham, 1960, p.