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ACCOUNTING IN THE CONTEXT OF PUBLIC SECTOR MANAGEMENT REFORM

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References

1990Reform of the Core Public Sector: New Zealand Experience150 cited
1989REFORM OF THE CORE PUBLIC SECTOR: THE NEW ZEALAND EXPERIENCE*104 cited

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1998The introduction of accrual reporting policy in the Australian public sector111 cited
1995Health management performance98 cited
2005The evolution of accruals‐based Crown (government) financial statements in New Zealand75 cited
2001Transparency in local government: antipodean initiatives60 cited
2012Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards49 cited
2001Public‐Sector Accounting: A Common Reporting Framework?49 cited
2010Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions44 cited
1996RESOURCE ACCOUNTING AND BUDGETING: THE NEW ZEALAND EXPERIENCE38 cited
1999Cultural capital and accounting35 cited
2007Financialisation: Constructing shareholder value … for some35 cited
1996DECENTRALIZATION, ACCOUNTING CONTROLS AND PERFORMANCE OF GOVERNMENT ORGANIZATIONS: A NEW ZEALAND EMPIRICAL STUDY33 cited
2013An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting Regimes

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30 cited

2007Budgeting in New Zealand secondary schools in a changing devolved financial management environment26 cited

2009Whole of government accounting in New Zealand: the ownership form of control25 cited

2004Freedom or coercion?22 cited

2009Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards20 cited