SMITH, S. Stevenson <br/><br/>
New Zealand :  the dynamics behind a reinvented government 

 - New York :  Marcel Dekker,  1999 
<br/><br/> Within the last ten years, the New Zealand government has reformed its management and accounting systems to such a degree that it has attracted the attention of government officials from around the world. The new business-like methods adopted include realignments in managerial authority, accrual budgeting and accounting, asset revaluations, capital charging, and budgeting for outcomes. This paper provides a look at the dynamics behind these revisions with specific emphasis on changes in budgeting processes. Additionally, an explanation is provided as to why it would be very difficult to adopt these methods in the U.S.