Chapter

Accrual Accounting in the New Zealand Government

S.K. Das

in Rethinking Public Accounting

Published in print July 2008 | ISBN: 9780195698336
Published online October 2012 | e-ISBN: 9780199080564 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780195698336.003.0003
Accrual Accounting in the New Zealand Government

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This chapter analyses the experience of the New Zealand government in converting to accrual accounting. Evidence suggests that the introduction of accrual accounting has succeeded in achieving its objectives. New Zealand Inc. now publishes government accounts in a manner similar to those of a private company, the first government in the world to do so. More generally, the accounting reforms in New Zealand have enabled the debate to focus on the nature of the various services being delivered by a department, what the government is paying for them, and how effective is the management of the department delivering them.

Keywords: New Zealand; government accounting; public accounting; public sector reforms; public finance; financial policy; accounting reforms

Chapter.  7431 words. 

Subjects: Indian Politics

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