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

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