New Zealand`s responsability budgeting and accounting system and its strategic objective : a comment on Jones and Thompson (2000)
By: NEWBERRY, Susan
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Material type: 
ArticlePublisher: International Public Management Network, 2003International Public Management Journal 6, 1, p. 75-82Abstract: 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
| Item type | Current location | Collection | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Periódico | Biblioteca Graciliano Ramos | Periódico | Not for loan |
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
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