Resource accounting and budgeting: The New Zealand experience

Public Administration

Volumn 74, Issue 3, 1996, Pages 527-541

  Pallot, June ^a   Ball, Ian ^a  

^a VICTORIA UNIVERSITY OF WELLINGTON   (New Zealand)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0009236388     PISSN: 00333298     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1467-9299.1996.tb00883.x     Document Type: Article

References (29)

1. Audit Office. 1993. 'Commentary on Crown accounting policies' in Reports of the Controller and Auditor General: second report for 1993. Wellington: Audit Office.
2. _. 1994. 'Financial management reforms', in Report of the Controller and Auditor General: fourth report for 1994. Wellington: Audit Office.
3. _. 1995. Report of the Audit Office for the year ended 30 June 1995. Wellington: Audit Office.
4. Ball, I. 1994. 'Reinventing government: lessons learned from the New Zealand Treasury' The Government Accountants Journal (Fall) 19-28.
5. Blejer, M. and A. Cheasty. 1991. 'The measurement of fiscal deficits: analytical and methodological issues'. Journal of Economic Literature 29; 1644-78.
6. Boston J. 1991. 'The theoretical underpinnings of public sector restructuring in New Zealand', in J. Boston, J. Martin, J. Pallot and P. Walsh (see below).
7. _. 1993. 'Financial management reform: principles and practice in New Zealand', Public Policy and Administration 8, 1; 14-29.
8. Boston, J., J. Martin, J. Pallot and P. Walsh (eds.). 1991. Reshaping the state: New Zealand's bureaucratic revolution. Auckland: Oxford University Press.
9. _. 1996. Public management: the New Zealand model. Auckland: Oxford University Press.
10. Canadian Audit Office. 1995. Towards better governance: public service reform in New Zealand (1984-95) and its relevance to Canada. Ottawa: Office of the Auditor-General of Canada.
11. Dye, K. and C. Bowsher. 1987. 'Financial statements for a sovereign state: the federal government reporting study'. Accounting Horizons 1, 1, 17-24.
12. Heald, D. and G. Georgiou. 1995. 'Resource accounting: valuation, consolidation and accounting regulation', Public Administration, 73, 4, 571-9.
13. Hopwood. A. 1984 'Accounting and the pursuit of efficiency'. In A. Hopwood and C. Tomkins (eds.) Issues in public sector accounting. Oxford: Philip Allen.
14. Jordan, A. and J. Richardson, 1987. Government and pressure groups in Britain. Oxford: Clarendon Press.
15. Judge, D. 1993. The parliamentary state. London: Sage Publications.
16. Likierman, A. 1995. 'Resource accounting and budgeting: rationale and background', Public Administration 73, 4, 562-70.
17. Logan, B. 1991. Review of state sector reforms. Report of the Wellington Steering Group on the Review of State Sector Reforms. Wellington: State Services Commission.
18. McCulloch, B. 1992. 'A charge for government departments: what is it all about?', The Accountants Journal 70,9,21-3.
19. McCulloch, B. and I. Ball. 1992. 'Accounting in the context of financial management reform, Financial Accountability and Management 8, 1, 7-12.
20. Morris, R. 1995. 'Public sector management-looking back and looking forwards'. Paper presented to the Institute for International Research conference on Public Sector Financial Accounting and Management, Wellington.
21. Oxley, H., J. Martin, P. Nicoletti and P. Alonso-Gamo. 1990. The public sector: issues for the 1990s. Working Paper No. 90. Department of Economics and Statistics. Paris: OECD.
22. Pallot, J. 1991. 'Financial management reform', pp. 166-97. In J. Boston, J. Martin, J. Pallot and P. Walsh, Reshaping the state: New Zealand's bureaucratic revolution. Auckland: Oxford University Press.
23. Pallot, J. 1994. 'The development of accrual-based accounts for the government of New Zealand' Advances in International Accounting. 7, 287-308.
24. Price Waterhouse. 1993. Capital charging regime for government departments - survey of benefits and current issues. Wellington: Price Waterhouse Management Consultants.
25. Richardson, R. 1994. 'Opening and balancing the books: The New Zealand experience', The Parliamentarian (October); 244-6.
26. Scott, G., P. Bushnell and N. Sallee. 1990. 'Reform of the core public sector: New Zealand experience', Governance, 3, 138-67.
27. Treasury, (NZ) 1987. Government management: brief to the incoming government 1987. Wellington: Treasury.
28. _. 1994. 'Fiscal Responsibility Act: brief overview', FM Report 8. Wellington: Treasury.
29. Wright, M. 1995. 'Resource budgeting and the PES System', Public Administration 73, 4, 580-8.