LAUSR

This article contributes to the nascent research agenda on accounting for natural disasters by addressing the question: What responsibility did New Zealand's central government assume in respect of private property loss caused by natural disasters, and did this change over time? It considers the source of financial support to assist New Zealanders who suffered a loss due to a natural disaster in the period from early settlement until 1990. Although change occurred, throughout the period the state did not assume responsibility for private property loss. This article adopts historical institutionalism to contribute to the research agenda of accounting for natural disasters by considering policy and response over the long term, rather than focusing on a single disaster event or specific disaster type.