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University academics are an important source of the discovery of knowledge about accounting practice and accounting learning in New Zealand. This paper considers the consequences for the Pacific society of New Zealand of beginning to measure this discovery activity by subjecting the individual performances of these academics to scrutiny based on the criteria of publishing items in periodicals that appear on lists compiled in Australia. The lists in question are compiled by the Australian Business Deans Council (ABDC) and by the Excellence in Research for Australia (ERA) Initiative.
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