Article2006

New Zealand's Financial Management System: Implications for Democracy

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Public Policy and Administration Research Accounting and Organizational Management Fiscal Policies and Political Economy

Abstract

New Zealand's new public management (NPM) financial management reforms were widely hailed as ground-breaking. This article explains how some of the accounting techniques used in New Zealand's reforms undermine fundamental democratic controls. In the light of the evidence presented, other countries might review their own constitutional conventions and examine closely the extent to which the accounting techniques adopted and developed in financial management reforms enhance or undermine the fundamental mechanisms of democracy.

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1995The New Zealand Experiment: A World Model for Structural Adjustment?1985Issues in Public Sector Accounting 1992Elements of a Theoretical Framework for Public Sector Accounting 2005International Public Financial Management Reform: Progress, Contradictions, and Challenges 1997New Zealand's public sector management reform: Implications for the United States 2002Intended or Unintended Consequences? Resource Erosion in New Zealand’s Government Departments 1996RESOURCE ACCOUNTING AND BUDGETING: THE NEW ZEALAND EXPERIENCE

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