haku: @indexterm public sector / yhteensä: 749
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| Tekijä: | Pallot, J. |
| Otsikko: | Transparency in local government: antipodean initiatives |
| Lehti: | European Accounting Review
2001 : VOL. 10:3, p. 645-660 |
| Asiasana: | ACCOUNTING LOCAL GOVERNMENT PUBLIC SECTOR NEW ZEALAND |
| Kieli: | eng |
| Tiivistelmä: | Few countries have undertaken such extensive accounting 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. 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. |
SCIMA