Reforming Financial Management in the Public Sector : Lessons Canada Can Learn from New Zealand

Reforming Financial Management in the Public Sector : Lessons Canada Can Learn from New Zealand PDF Author: Ball, Ian
Publisher:
ISBN:
Category :
Languages : en
Pages : 62

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Reforming Financial Management in the Public Sector : Lessons Canada Can Learn from New Zealand

Reforming Financial Management in the Public Sector : Lessons Canada Can Learn from New Zealand PDF Author: Ball, Ian
Publisher:
ISBN:
Category :
Languages : en
Pages : 62

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Book Description


Reforming Financial Management in the Public Sector

Reforming Financial Management in the Public Sector PDF Author: Ian Ball
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 37

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Accountability and Transparency in the Public Sector

Accountability and Transparency in the Public Sector PDF Author: Mr.M. Cangiano
Publisher: International Monetary Fund
ISBN: 1451854447
Category : Business & Economics
Languages : en
Pages : 30

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Book Description
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.

Public Financial Management

Public Financial Management PDF Author: Howard A. Frank
Publisher: CRC Press
ISBN: 1420004166
Category : Political Science
Languages : en
Pages : 836

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Book Description
Public Financial Management covers the five major pillars of this sub-discipline of public administration: context, public finance, retirement systems, performance measurement and budgeting, and international perspectives. This text offers practitioners information valuable in their day-to-day operations, while also providing students in public adm

Canadian Public-Sector Financial Management

Canadian Public-Sector Financial Management PDF Author: Andrew Graham
Publisher: McGill-Queen's Press - MQUP
ISBN: 1553394275
Category : Political Science
Languages : en
Pages : 407

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Book Description
"It's not your money - it belongs to the people." Taking this simple axiom seriously creates unique challenges for the management of public funds. Andrew Graham outlines all aspects of public sector financial management, addressing how funds are obtained, what rules of accountability and accounting are applied, who controls public funds, what constitutes effective budget management at the operational level, and how accountability and oversight are dealt with. The skills demanded of public sector managers in financial management are becoming increasingly onerous and complex. Canadian Public Sector Financial Management will be of great help to practitioners in the public sector who wish to better understand their financial responsibilities as well as to students of public administration and the general reader concerned with public financial management issues. The secondedition of Canadian Public-Sector Financial Management updates the widely used text, reflecting on the developments in public financial management over the past six years. Developments in financial reporting and the widespread need for governments to constrain growth and manage their finances more closely are looked at. It remains focused on the practitioner and manager in the public sector.

Value for Money

Value for Money PDF Author: Andrew Podger
Publisher: ANU Press
ISBN: 1760461806
Category : Political Science
Languages : en
Pages : 395

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Book Description
The Greater China Australia Dialogue on Public Administration has held annual workshops since 2011 on public administration themes of common interest to the People’s Republic of China, Taiwan and Australia. This book presents and discusses a selection of papers developed from the Dialogue’s fifth workshop held in late 2015 hosted by the National Taiwan University in Taipei. The theme, ‘Value for Money’, focused on budget and financial management reforms, including how different nations account for the relative performance of their public sectors. All governments face the challenge of scarce resources requiring budgetary management processes for identifying the resources required by and available to government, and then for allocating them and ensuring their use or deployment represents value for money. Such budgetary and financial management processes need to inform decision-making routinely and protect the integrity of the way public resources are used – with some public accountability to indicate that their uses are properly authorised and reflect the policies of legitimate government leaders. The chapters in this book explore budgeting and financial management in three very different jurisdictions: Australia, the People’s Republic of China and the Republic of China (Taiwan). These activist and at times innovative countries are keen to analyse and reflect upon each other’s policy achievements and patterns of public provision. They are keen to learn more about each other as their economic and social engagement continues to deepen. They are also conscious that fundamental differences exist in terms of economic development and global strategic positioning, and levels and philosophies of political development; to an extent these differences are representative of differences amongst countries around the globe.

Government Reform in New Zealand

Government Reform in New Zealand PDF Author: Mr.Graham C. Scott
Publisher: International Monetary Fund
ISBN: 9781557755407
Category : Business & Economics
Languages : en
Pages : 124

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Book Description
New Zealand's reforms of economic policy and public sector management systems have attracted international attention. Beginning in 1984, the country adopted a comprehensive and vigorous program of macroeconomic adjustment that involved redefining the state's role in the economy and social policy. This paper provides an overview of the central frameworks of government management in New Zealand, with particular emphasis on financial management.

The Legacy of June Pallot

The Legacy of June Pallot PDF Author: Susan Newberry
Publisher: IAP
ISBN: 1607525739
Category : Business & Economics
Languages : en
Pages : 348

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Book Description
This book brings together a selection of June Pallot's most significant work. Written from a country (New Zealand) that led the world in many aspects of its financial management reforms, this work provides thoughtful comment on matters that remain of crucial importance today, especially the constitutional need to carefully monitor and respond to the reform initiatives and motives of executive government. Revisiting accounting issues and developments in the public sector, and reminding readers that the fundamental purpose of government accounting is different from that for the business sector, this book provides a timely reminder of the need for caution when considering the application in the public sector of accounting techniques devised for business purposes. June Pallot's legacy challenges accountants in the public sector to find better ways of addressing "collective decision-making under new governance approaches", proposes ways forward and offers suggestions for future research. This book, prepared by her colleague Susan Newberry, is a tribute to June’s work.

The Legacy of June Pallot

The Legacy of June Pallot PDF Author: June Pallot
Publisher: Information Age Pub Incorporated
ISBN: 9781593115364
Category : Business & Economics
Languages : en
Pages : 336

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Book Description
Written from a country (New Zealand) that led the world in many aspects of its financial management reforms, this work provides comment on matters of crucial importance, including the constitutional need to carefully monitor and respond to the reform initiatives and motives of executive government.

The Accounting for 'Rational Management' and Financial Management in New Zealand Education Sector

The Accounting for 'Rational Management' and Financial Management in New Zealand Education Sector PDF Author: Stuart Tooley
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
This paper examines the intent and consequences of 'new' accounting (the 'New Public Financial Management') (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant administrative reform of the New Zealand (NZ) state education system. The 1989 educational reform of the NZ education system can be seen as part of a wider set of public sector reforms, which are characterised by the umbrella heading of 'New Public Management'. It was claimed that NPFM provided a link between the sets of values highlighted through the NPM reform process and the internal workings of various public sector organisations. The study provides case studies of the organisational budgeting practices of four schools, some ten years after the reform. The observed practices are analysed and interpreted within a theoretical framework comprising two competing theories of change - NPM which provides the 'normative' intent for public sector organisational change, and institutional theory that offers an explanation of the 'operational' consequences of public sector organisational (i.e. schools) response to change. The findings suggest that accounting and management technologies have served a useful, political purpose, although not in the way espoused by NPM proponents.