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Transparency in local government: antipodean initiatives


  • June Pallot


Over the last decade, significant accounting reforms have been considered by a wide range of state and local governments throughout the world. Few countries have undertaken such extensive reform of their public sector, or of their public sector accounting practices as an integral part of those reforms, as New Zealand. While the central government accounting reforms are more well known, the reforms at local government have been equally dramatic, the most recent being the introduction in 1998 of a long-term financial planning regime under the Local Government Amendment (No. 3) Act 1996. This paper examines the factors leading up to the legislation, describes the requirements of the new regime, identifies the accounting and related issues which have arisen and concludes with some lessons which other countries may wish to consider in their own quest for transparency and accountability.

Suggested Citation

  • June Pallot, 2001. "Transparency in local government: antipodean initiatives," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 645-660.
  • Handle: RePEc:taf:euract:v:10:y:2001:i:3:p:645-660
    DOI: 10.1080/09638180126794

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    References listed on IDEAS

    1. Czarniawska-Joerges, Barbara & Jacobsson, Bengt, 1989. "Budget in a cold climate," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 29-39, January.
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    Cited by:

    1. Marco Tieghi & Rebecca L. Orelli & Emanuele Padovani, 2018. "Accounting Reform in Italian Universities. Internal Response to Accounting Change," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 117-138.
    2. Joseph Drew & Brian Dollery, 2015. "Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales," Australian Accounting Review, CPA Australia, vol. 25(1), pages 28-37, March.
    3. Elizabeth A. Rainsbury & Sue Malthus & Patsie Anne Capper, 2012. "The Existence and Composition of Audit Committees in the New Zealand Public Sector," Australian Accounting Review, CPA Australia, vol. 22(1), pages 103-113, March.
    4. Ann Neale & June Pallot, 2001. "Frontiers of Non-Financial Performance Reporting in New Zealand," Australian Accounting Review, CPA Australia, vol. 11(25), pages 27-34, November.
    5. Dr. Carolina Pontones Rosa & Dr. Rosario Pérez Morote & Professor Malcolm J. Prowle, 2013. "Which are the difficulties for the application of value for money auditing in Spanish local government? Proposals for improvement," International Journal of Sciences, Office ijSciences, vol. 2(01), pages 46-76, January.

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