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Accountability and Transparency in the Public Sector: The New Zealand Experience

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  • Mr. M. Cangiano

Abstract

This paper describes the reforms introduced in the New Zealand public sector since the mid-1980s. The reforms included corporatization and privatization of most state-owned enterprises, the shift from a cash-basis to an accrual-basis accounting system and the compilation of a balance sheet for the central government and its entities, performance-based arrangements for the delivery of core government outputs; and institutional changes in expenditure control mechanisms. The paper also summarizes the impact of the reforms on government revenue and spending patterns, and discusses lessons learned from New Zealand’s experience.

Suggested Citation

  • Mr. M. Cangiano, 1996. "Accountability and Transparency in the Public Sector: The New Zealand Experience," IMF Working Papers 1996/122, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1996/122
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    Citations

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    Cited by:

    1. Murray Petrie & David Webber, 2001. "Review of Evidence on Broad Outcome of Public Sector Management Regime," Treasury Working Paper Series 01/06, New Zealand Treasury.
    2. Tanzi, Vito & Schuknecht, Ludger, 1997. "Reforming government: An overview of recent experience," European Journal of Political Economy, Elsevier, vol. 13(3), pages 395-417, September.
    3. Gerardo Licandro, 2000. "Las reglas de responsabilidad fiscal en el Uruguay," Documentos de trabajo 2000006, Banco Central del Uruguay.
    4. Ezzamel, M. & Hyndman, N. & Johnsen, A. & Lapsley, I., 2014. "Reforming central government: An evaluation of an accounting innovation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 409-422.
    5. Wendy Lamer, 2009. "Neoliberalism, Mike Moore, and the WTO," Environment and Planning A, , vol. 41(7), pages 1576-1593, July.
    6. Fabrizio Balassone & Daniele Franco & Stefania Zotteri, 2006. "EMU fiscal indicators: a misleading compass?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 33(2), pages 63-87, June.

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