NEWBERRY, Susan <br/><br/>
New Zealand`s responsability budgeting and accounting system and its strategic objective :  a comment on Jones and Thompson (2000) 

 -  International Public Management Network,  2003 
<br/><br/> 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