Formation of Acclimatisation Societies

During the second half of the nineteenth century a wave of introductions swept over the country. The 1860s witnessed a tremendous burst of enthusiasm for acclimatisation experiments which took virtually no account of any of the scientific aspects involved. In the 1860s and 1870s people all over the country formed acclimatisation societies for the purpose of introducing what seemed to them desirable animals. The main objects of these societies were the introduction and acclimatisation of all innoxious animals, birds, fishes, insects, trees, plants, and vegetables, whether useful or ornamental, and the propagation of newly introduced species. The first annual report of the Otago Acclimatisation Society, one of the earliest societies to be formed, stated that “the sportsman and lover of nature might then enjoy the same sports and studies that make the remembrance of their former homes so dear, the country rendered more enjoyable, our tables better supplied, and new industries fostered. To this object the Society is devoted and earnestly appeals to all to render their assistance and support.”

Some Results of Introductions of Exotic Species

Private individuals and acclimatisation societies have introduced over 130 species of birds, about 40 species of fish, and over 50 species of mammals into New Zealand. Of these only about 30 birds, about 10 species of fish, and about 30 mammals have become truly established in the wild. Among birds introduced were Australian bellbirds, cirl bunting, diamond sparrows, jager birds, Java doves, ortolans, Wonga pigeons, and Australian shrikes, to mention a few of the more unusual varieties. Brown and rainbow trout were established in this period, and various other species such as whitefish, alpine char, and Tahoe trout were introduced but failed to become established. All the mammals established in the wild in New Zealand, with the exception of domestic species, have increased to such an extent that protection has been removed from them because of damage done, and active steps have been taken to control them. The fur value of the opossum has been scant compensation for the damage caused to forests. Rats, cats, and dogs preyed on native birds and the introduction of stoats, ferrets, and weasels to prey on the rabbit swung the balance further against those species which had already become rare as a result of changed ecological conditions. These varied and numerous introductions produced a profound disturbance in the balance of nature, additional to the direct effects of settlement and development. Browsing and grazing animals modified the vegetation and it is now difficult to find vegetation which has not been modified to some degree. In many cases introduced birds competed for food and habitat with native birds. While there is no doubt that some introductions have been entirely beneficial and are valuable assets, whether as food, for sport, or for aesthetic values, other acclimatised animals have become major economic problems and have necessitated control measures. Acclimatisation societies were not responsible for the introduction of all the animals which subsequently became pests. The majority of introductions were carried out in a haphazard manner with little consideration of ultimate effects. Few people realised the potential dangers of indiscriminate importations. Private individuals, acclimatisation societies, and the Government all bear some responsibility for the more undesirable importations.

Wildlife Legislation

Most acclimatisation societies received recognition and in some instances financial aid from provincial governments, but it was not until 1867 with the passing of an Act “to provide for the Protection of Certain Animals and for the encouragement of Acclimatisation Societies in New Zealand”, that provisions were made for the registration of acclimatisation societies at the Colonial Secretary's office. The aim of most early legislation relating to wildlife was the encouragement of the introduction of foreign birds and plants and their protection. In 1867 the introduction of “any fox, venomous reptile, hawk, vulture or other bird of prey” was forbidden, but it was not until 1895 that it was necessary to obtain written consent to introduce “any animal or bird whatsoever”. It is doubtful whether this legislation was successful in preventing undesirable importations as the onus for preventing illegal introductions was placed on the ship's master, who had few means of enforcing this law even supposing he were interested in doing so. With the passing of the Animals Protection Act of 1907, responsibility for the administration of this legislation passed from the Colonial Secretary to the Minister of Internal Affairs.

The present century has brought various new trends in the field of acclimatisation and a growing awareness of the need for the conservation of national resources. The belief, commonly held in the late nineteenth century, that the native birds and plants would inevitably disappear to be replaced by introduced species was gradually supplanted by the idea that, while a few species might be doomed to extinction for various reasons, it was possible for some native fauna to be preserved, although in a restricted form. Following the introductions of the 1860s it had been found that imported species needed protection against poachers and consequently early legislation was concerned almost entirely with the welfare of imported species. In 1864, however, some protection was given to native species with the declaration of a closed season for native ducks and the native pigeon which previously could be hunted at any time. The fact that the fine for taking imported game out of season was £20 whereas that for taking native game was only £1 is indicative of the importance placed on the respective species. In 1886 power was granted to the Governor to give absolute protection to any indigenous bird, but it was not until the passing of the Animals Protection Act of 1907 that this prerogative was first exercised with the appendage of a special list of absolutely protected birds. The introduction, in the Animals Protection and Game Act of 1921–22, of the principle of absolute protection for the majority of native birds and a few land animals–two species of bats, the tuatara, and native frogs–was a major step in the conservation of the wildlife of the country, although the main concern was still with acclimatisation societies and the administration of game for sport. Protection of native fauna was extended still further with the passing of the Wildlife Act (1953) by which all native birds, except the large black shag, the harrier hawk, and the kea are protected in some way. This protection includes regular migrants, such as godwit, and vagrant species from Australia and elsewhere. No introduced mammals or birds, except seven species of game birds and the white swan, are protected. This Act reflects the growth of a popular movement which favoured the native before the introduced species and resisted the effort to turn New Zealand into a piece of transplanted England. The aim of the present laws relating to wildlife is the preservation of native birds and animals; the conservation of game birds and fish by management involving the taking of a yearly crop; and the control of introduced mammals.

Acclimatisation Societies and their Activities

With the decrease in the number and scope of introductions, the functions of acclimatisation societies have altered considerably. Although they have ceased to carry out the purpose for which they were formed, they are still known by their original titles. Since 1900 their activities have been very largely limited to the management of game birds and game species of freshwater fish, although until about 1930 they were responsible for a wide range of game animals. The number of societies has varied between 25 and 35 as subdivision and amalgamation of districts has occurred; since 1960 there have been 24 societies. The size of these societies varies from the Tauranga Acclimatisation District, covering 650 square miles, to the Auckland Acclimatisation District covering 9,940 square miles. Membership of societies is open to all holders of fishing or shooting licences who elect councils to direct activities. There are two districts not administered by such societies–Rotorua and Southern Lakes–taken over by the Department of Internal Affairs in 1930 and 1945 respectively. These acclimatisation societies are charged with responsibility for the local administration of certain aspects of the Fisheries Act (1908) and the Wildlife Act (1953). As their membership stems from game shooters and anglers, their chief interests naturally lie with these classes of wildlife, although under the Wildlife Act one of their functions is the protection of various absolutely protected species. The main activities of acclimatisation societies today are the conservation of fish and game including restocking programmes, ranging duties for law enforcement, and the issue of angling and shooting licences. The many small acclimatisation districts are a result of the poor communications and isolation of the period when most societies were formed. Certain societies cooperate in order to employ a full-time field officer and some North Island societies have formed loose federations. North Island and South Island councils which meet once or twice a year provide opportunities for society delegates to consult on common problems. These councils administer funds comprised of moneys levied from all game and fishing licence holders, which are used to subsidise various research and management projects.

Wildlife Problems and Administration

New Zealand is faced with many wildlife problems, the greatest of which is probably one of control. Unlike many other countries New Zealand suffers from an overabundance rather than a lack of game animals. The introduction of browsing animals such as deer, rabbit, and the Australian opossum, exposed to browsing a type of vegetation which had not previously been subjected to such treatment and which was not adapted to it. The browsing habits of these animals interrupted and in some cases hindered the regrowth of native forests and damaged tussock grassland. The deterioration of vegetative cover in turn accelerated erosion and so indirectly affected the country's economy. None of the introduced mammals is protected. All the game mammals are regarded as noxious animals and may be hunted all the year round without a licence. New Zealand's wildlife problems are handled by many Government organisations; privately administered acclimatisation societies also have certain administrative responsibilities. New Zealand is possibly the only country in the world where the administration and control of wildlife is not the sole responsibility of the Government. Government organisations and Departments with responsibilities for research, management, and control of wildlife are the Rabbit Destruction Council, the Wildlife Branch of the Department of Internal Affairs, the Fisheries Branch of the Marine Department, the Animal Ecology Division of the Department of Scientific and Industrial Research, the Protection Forestry Division of the New Zealand Forest Service, the Department of Lands and Survey, and the Department of Agriculture. Several private organisations also have a direct or indirect interest in various forms of wildlife. These include the Ornithological Society of New Zealand, the Royal Forest and Bird Protection Society, rod and gun clubs, and the Deerstalkers' Association.

The history of acclimatisation in New Zealand is an interesting one. In the numerous acclimatisation experiments, from early settlement days, very little thought was given to the possible effects of introductions. The introduction of species is now strictly controlled and it is difficult to introduce new species, although the importation by the Government and acclimatisation societies in 1959 of the common partridge in an attempt to establish a new game bird shows that it is not impossible. While there is no doubt that the introduction of certain animals has had a deleterious effect on indigenous flora and fauna, it must be remembered that several introduced species have proved of value for one reason or another; for example, the humble bee, certain small insectivorous birds, and trout. When the wildlife established in New Zealand today is compared with that prior to the arrival of the white man, it will be realised that some good has been accomplished. But the damage caused by an overabundance of game mammals poses a serious problem, which is scarcely balanced by the pleasure hundreds of young men derive from the outdoor recreation. We, today, enjoy the benefits of the early successes of acclimatisation; we have also inherited the problems which have arisen from the mistakes made.

by Janet Fay Swann, M.A., formerly of Wildlife Branch, Department of Internal Affairs.

• The Naturalisation of Animals and Plants in New Zealand, Thomson, G. M. (1886)
• Introduced Mammals of New Zealand, Wodzicki, K. A. (1950)
• Trout Fisheries in New Zealand. Their Development and Management, Hobbs, D. F. (1948)

ACCOUNTANCY

Although there were individuals practising as accountants as early as 1850, the organised profession of accountancy in New Zealand dates from 1894 when the Incorporated Institute of Accountants of New Zealand was formed, largely on the initiative of the Wellington Chamber of Commerce. The 100 accountants from all parts of New Zealand, who comprised the foundation membership of the new body, elected as its first president James Ed. FitzGerald, then Auditor-General of the Colony. The institute soon established a high standard of examinations and professional conduct, resisting suggestions put forward from time to time that the number of foundation members admitted without examination was unduly limited. Dissatisfaction with the policy of the institute's council in this respect led to the formation in Auckland in 1898 of the New Zealand Accountants' and Auditors' Association, thus frustrating the aim of the institute to be recognised as the sole accountancy institute in the colony. Pressing on with its efforts to raise standards, the institute reached agreement at the turn of the century for its participation in a scheme of common examinations with the major accountancy institutes in Australia. Concurrent attempts to establish one common organisation of accountants throughout Australia and New Zealand failed for various reasons, but common examinations continued until 1906, when differences of view concerning the standard to be adopted led to the abandonment of the scheme.

With the collapse of the negotiations with the Australian bodies, the institute turned its attention to securing full recognition in New Zealand. Realising that any approaches to Government would have little chance of success unless supported by the Accountants' and Auditors' Association, the institute's council sought the support of the council of that body, which was readily given. Two unsuccessful attempts were made through private members' Bills to promote the formation of one body of accountants to control the whole profession, but success was delayed until 1908 when the Premier, Sir Joseph Ward, himself an accountant, introduced the New Zealand Society of Accountants Bill as a Government measure. The new Act became law on 15 September of that year with Peter Barr, one of the earliest advocates of unity of the profession in New Zealand, as the society's first president.

The Act constituting the new society required it “to control and regulate the practice of accountancy in New Zealand”, and to enable it to carry out these functions the society was authorised to conduct the necessary examinations for entry to the profession, to maintain disciplinary control of its members, and to carry out other incidental functions on behalf of the profession. Notwithstanding the admission to the society by the Government-appointed entrance board in 1909 of a considerable number of unexamined persons whose qualifications for membership were somewhat doubtful, the society soon became established and recognised as the governing body of the profession in New Zealand. By 1963 membership of the society exceeded 7,500. Of these nearly 2,000 were in public practice, the remainder being employed in a wide range of activities in commerce, industry, the Public Service, in local bodies, and in the armed forces. Those engaged in public practice are described as “public accountants”, a term restricted by the provisions of the New Zealand Society of Accountants Act 1958 to members of the society. Similar statutory protection is afforded the use of the term “registered accountants” for members not in public practice.

A high standard of examinations has been maintained by the society since its inception, and this objective has been greatly strengthened by a close link with the University of New Zealand and latterly with the six separate New Zealand universities. The administrative control of the examinations has been carried out since 1911 by the University of New Zealand, acting as agents of the society, and an arrangement for the continuance of this link has been made with the University Grants Committee following the dissolution of the New Zealand University. This link with the universities has facilitated a close relationship between the accountancy professional examinations for entrance to the society and the degree course in commerce at the six universities. Liaison committees between the society and university representatives in each centre keep the respective courses under constant review, and regular meetings are held on an informal basis at national level. Chairs of accountancy are now established.

The scope of service offered by public accountants in New Zealand covers a wide field. The responsibility for auditing the accounts of companies is restricted by the Companies Act 1955 to members of the society, as a result of which auditing forms a large part of the practice of many public accountants in the cities. Other services offered by public accountants include the preparation of taxation returns, company secretaryships and directorships, managerial advisory services, the preparation of farmers' accounts, and estate planning. By reason of the wide recognition of the accountancy professional examinations, registered accountants occupy a wide range of positions in all types of industry and commerce, while many senior positions in the Public Service may be held only by persons who have passed the society's examinations. Full-time secretarial duties are normally undertaken by accountants in New Zealand, in contrast to the position in many other countries where a separate secretarial profession exists. With the increasing importance of New Zealand's manufacturing industry, cost accountancy is rapidly increasing in importance, and through its affiliate organisation, the New Zealand Institute of Cost Accountants, the society offers a post-qualification course in this field. Another field increasing in importance is electronic data processing, and the society has participated in the formation of a New Zealand Computer Society.

The society publishes a monthly magazine, The Accountants' Journal, and maintains a comprehensive library service at its premises in Wellington. Accountant students' societies have been established throughout New Zealand to promote student activities.

by Alan Walter Graham, B.COM., Secretary, New Zealand Society of Accountants, Wellington.

• New Zealand Society of Accountants' Syllabus of Examinations–published annually
• The Story of the Incorporated Institute of Accountants, C. D. Morpeth (Incorporated Institute) (1919)
• The First Fifty Years 1909–1959, A. W. Graham (New Zealand Society of Accountants, 1960).

EDUCATION, SPECIAL ASPECTS — TRAINING FOR THE PROFESSIONS

Some form of higher education, beyond that of the post-primary school, is an essential part of the training for any professional career; and it may be argued that a general education, as represented by a degree in arts, is a necessary foundation. A degree in arts is, however, not in itself a prerequisite for any career, though it is recognised as a qualification for promotion in many. In the so-called learned professions, an appropriate university degree is one of the necessary qualifications for admission to the profession, and the same condition applies to many other occupations that require a trained mind and technical skill. The kinds of training offered by the universities in New Zealand for various careers are set out below. (Since this section was written, the number of autonomous universities has increased from four to six, viz., University of Auckland, University of Waikato, Massey University of Manawatu, Victoria University of Wellington, University of Canterbury, and University of Otago.)

Agriculture

Professional agriculture or practical farming.

Architecture

To become a registered architect one must gain membership of the New Zealand Institute of Architects, qualifying by one or other of three methods of examination:

1. Professional examinations conducted by the Examinations Board of the University Grants Committee, with two years' internal study at the University of Auckland.

2. Diploma in Architecture of the University of Auckland.

3. The degree of B.Arch.

At present (1965) the University of Auckland is the only one offering a course for a degree in architecture. It includes an intermediate examination in physics and two general subjects, and first, second, third, and fourth year professional examinations.

The Diploma in Architecture may be awarded to candidates who, having satisfied certain specified conditions, have been admitted to and passed the third and fourth year professional examinations.

Engineering

In the major technical colleges in New Zealand, instruction is given to the level of the examinations of the Institutes in London and the qualification A.M.I.C.E. or A.M.I.Mech.E. For admission to the Institute of Electrical Engineers, however, a candidate must take classes in a university department for one year, though, after taking the first and second parts of the London examinations and after practical work and “interview”, he may be admitted to the N.Z.I.E.

Entry to the ranks of tradesmen or craftsmen is through apprenticeship after at least two years of post-primary education. By the terms of his apprenticeship, the youth is required to attend technical classes for three years, and his employer is required to release him for the purpose for one half-day a week or its equivalent in longer periods. The apprentice may sit examinations (instruction for which is provided in approved technical schools) for a Certificate in Engineering issued by the Technicians' Certification Authority set up by Act of Parliament (1960). The standard of the certificate is somewhere between Stage I and Stage II of a university degree course; and the University of Canterbury gives exemption from the Intermediate and the First Professional Examinations of the course for B.E. degree to students who have obtained the certificate with “outstanding merit” and are otherwise considered suitable.