A Decade in Review: New Zealand’s Experience with Resource Accounting and Budgeting

June Pallot

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Accounting Theory and Financial Reporting Economic and Fiscal Studies Economic Growth and Fiscal Policies

Abstract

Ten years before the United Kingdom introduced RAB a similar regime had been introduced in New Zealand. What evidence is there, then, that the experience with RAB has lived up to the promises made of it? While the speed with which RAB was introduced in New Zealand may make it appear easy, there were a number of theoretical and practical accounting and auditing issues involved in pioneering these developments. This paper explains how these difficulties were overcome, the benefits achieved, the outstanding issues to be resolved, and some new directions currently being proposed.

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