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New Zealand's Financial Management System: Implications for Democracy

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  • Susan Newberry
  • June Pallot

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.

Suggested Citation

  • Susan Newberry & June Pallot, 2006. "New Zealand's Financial Management System: Implications for Democracy," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 221-227, September.
    • Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:221-227
    DOI: 10.1111/j.1467-9302.2006.00529.x
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    References listed on IDEAS

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    1. Graham Scott & Ian Ball & Tony Dale, 1997. "New Zealand's public sector management reform: Implications for the United States," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 16(3), pages 357-381.
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    Cited by:

    1. Newberry Susan, 2014. "The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 1-15, December.
    2. Noralv Veggeland, 2014. "A New Perspective on Management by Objectives and Results Business-Oriented Accounting in the Public Sector," Journal of Empirical Economics, Research Academy of Social Sciences, vol. 2(1), pages 1-6.

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