New Zealand's new public management (NPM) financial management reforms were widely hailed as ground-breaking. This article explains how some of the accounting techniques used in New Zealand's reforms undermine fundamental democratic controls. In the light of the evidence presented, other countries might review their own constitutional conventions and examine closely the extent to which the accounting techniques adopted and developed in financial management reforms enhance or undermine the fundamental mechanisms of democracy.
Public Money & Management
Volume 26, 2006 - Issue 4
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