This community-partnered thesis explores the impact of ReVision Youth Audits in promoting youth-friendly community spaces in Christchurch, a city undergoing long-term urban transformation following the 2010–2011 earthquakes. In partnership with ReVision, a not-for-profit organisation facilitating youth-led audits of public and community spaces, this research examines how audit recommendations have been implemented by organisations responsible for 23 previously audited sites. Using a mixed-methods approach, including an online stakeholder survey (n = 16) and semi-structured interviews (n = 2), the study identified variation in implementation outcomes, with non-profit organisations reporting higher adoption levels than local government entities. Stakeholders reported that commonly implemented recommendations included enhanced lighting, inclusive signage, additional seating, and youth-focused amenities such as murals, free Wi-Fi, and gender-neutral toilets. The average youth-friendliness score increased from 4.7 to 7.5 out of 10 following implementations, reflecting tangible improvements in accessibility, inclusivity, and youth engagement. Despite these gains, several barriers limited full implementation. Local government stakeholders cited procedural delays, regulatory frameworks, and funding cycles tied to long- term planning. At the same time, non-profits stakeholders faced constraints such as property ownership and limited influence over shared spaces. Challenges related to timing, staffing capacity, and the absence of follow-up mechanisms were also reported. Stakeholders recomended integrating youth input in the design process earlier, as several audits occurred after key planning phases. Feedback on the audit process was largely positive, with high ratings for the clarity of recommendations and the tool's credibility. However, stakeholders advocated for refinements when recording the audit recommendations to capture young people's lived experiences better and sustain youth involvement beyond the initial audit phase. The research demonstrates that the ReVision Youth Audit framework contributes to meaningful improvements in public spaces especially for youth and reinforces the value of youth-informed urban design. This research provides practical guidance for enhancing youth engagement in urban planning and improving the long-term utility of participatory audit frameworks, based on an analysis of both the factors that enabled and those that constrained the implementation of audit recommendations.
There has been little discussion of what archival accounting evidence can contribute to an understanding of a society’s response to a natural disaster. This article focuses on two severe earthquakes which struck New Zealand in 1929 and 1931 and makes two main contributions to accounting history. First, by discussing evidence from archival sources, it contributes to the literature on accounting in a disaster. This provides a basis for future theory building and for future comparative research related to the response to more recent natural disasters such as the 2010–11 Canterbury earthquakes. Secondly, it questions the conclusions of recently published research concerning the role of central and local government in this and recent earthquakes.
The Canterbury earthquakes of 2010 and 2011 have shone the spotlight on a number of tax issues. These issues, and in particular lessons learned from them, will be relevant for revenue authorities, policymakers and taxpayers alike in the broader context of natural disasters. Issues considered by this paper include the tax treatment of insurance monies. For example, building owners will receive pay-outs for destroyed assets and buildings which have been depreciated. Where the insurance payment is more than the adjusted tax value, there will be a taxable "gain on sale" (or depreciation recovery income). If the building owner uses those insurance proceeds to purchase a replacement asset, legislative amendments specifically enacted following the earthquakes provide that rollover relief of the depreciation recovery income is available. The tax treatment of expenditure to seismically strengthen a building is another significant issue faced by building owners. Case law has determined that this expenditure will usually be capital expenditure. In the past such costs could be capitalised to the building and depreciated accordingly. However, since the 2011-2012 income year owners have been prohibited from claiming depreciation on buildings and therefore currently no deduction is available for such strengthening expenditure (whether immediate or deferred). This has significant potential implications for landlords throughout New Zealand facing significant seismic retrofit costs. Incentives, or some form of financial support, whether delivered through the tax system or some other mechanism may be required. International Financial Reporting Standards (IFRS) require insurance proceeds, including reimbursement for expenditure of a capital nature, be reported as income while expenditure itself is not recorded as a current period expense. This has the effect of overstating current income and creating a larger variation between reported income for accounting and taxation purposes. Businesses have obligations to maintain certain business records for tax purposes. Reconstructing records destroyed by a natural disaster depends on how the information was originally stored. The earthquakes have demonstrated the benefits of ‘off-site’ (outside Canterbury) storage, in particular electronic storage. This paper considers these issues and the Inland Revenue Department (Inland Revenue) Standard Practice Statement which deals with inter alia retention of business records in electronic format and offshore record storage. Employer provided accommodation is treated as income to the benefitting employee. A recent amendment to the Income Tax Act 2007 retrospectively provides that certain employer provided accommodation is exempt from tax. The time aspect of these rules is extended where the employee is involved in the Canterbury rebuild and comes from outside the region.
Meeting the Sustainable Development Goals by 2030 involves transformational change in the business of business, and social enterprises can lead the way in such change. We studied Cultivate, one such social enterprise in Christchurch, New Zealand, a city still recovering from the 2010/11 Canterbury earthquakes. Cultivate works with vulnerable youth to transform donated compost into garden vegetables for local restaurants and businesses. Cultivate’s objectives align with SDG concerns with poverty and hunger (1 & 2), social protection (3 & 4), and sustainable human settlements (6 & 11). Like many grant-supported organisations, Cultivate is required to track and measure its progress. Given the organisation’s holistic objectives, however, adequately accounting for its impact reporting is not straightforward. Our action research project engaged Cultivate staff and youth-workers to generate meaningful ways of measuring impact. Elaborating the Community Economy Return on Investment tool (CEROI), we explore how participatory audit processes can capture impacts on individuals, organisations, and the wider community in ways that extend capacities to act collectively. We conclude that Cultivate and social enterprises like it offer insights regarding how to align values and practices, commercial activity and wellbeing in ways that accrue to individuals, organisations and the broader civic-community.
