NEWBERRY, Susan
New Zealand`s responsability budgeting and accounting system and its strategic objective : a comment on Jones and Thompson (2000) - International Public Management Network, 2003
This comment on Jones and Thompson (2000) draws on extensive and largely invisible secondary regulation to suggest that the strategy designed into New Zealand`s responsability budgeting and accounting system seems to be privatization. It also explains that government departments are quasi-investment centers, with chief executives held responsible for assets but prevented from being able to replace assets by resource-eroding processes designed into the system. Because New Zealand`s financial management system has evolved over time and much of that evolution has been through secondary regulation, the need for careful attention to current sources of information is emphasized
New Zealand`s responsability budgeting and accounting system and its strategic objective : a comment on Jones and Thompson (2000) - International Public Management Network, 2003
This comment on Jones and Thompson (2000) draws on extensive and largely invisible secondary regulation to suggest that the strategy designed into New Zealand`s responsability budgeting and accounting system seems to be privatization. It also explains that government departments are quasi-investment centers, with chief executives held responsible for assets but prevented from being able to replace assets by resource-eroding processes designed into the system. Because New Zealand`s financial management system has evolved over time and much of that evolution has been through secondary regulation, the need for careful attention to current sources of information is emphasized
