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Public Money & Management Volume 29, 2009 - Issue 4
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Original Articles

Whole of government accounting in New Zealand: the ownership form of control

Susan Newberry Faculty of Economics and Business, University of Sydney, AustraliaCorrespondence[email protected]
&
Sonja Pont-NewbyView further author information
Pages 235-242 | Published online: 29 May 2009
 
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Abstract

There are lessons to be learned from the emergence of comprehensive government financial reporting in New Zealand. Developments suggest ownership assumptions shaped policy and implied a particular role of government. These lessons are instructive on the relationship between reporting, organizational form, and constitutional considerations, and, importantly, about usefulness.

Additional information

Notes on contributors

Sonja Pont-Newby

Sonja Pont-Newby is a chartered accountant based in Wellington, New Zealand and was a specialist adviser to the Treasury during the implementation of Crown consolidated reporting in the mid-1990s

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