345
Views
17
CrossRef citations to date
0
Altmetric
Original Articles

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

&
Pages 235-242 | Published online: 29 May 2009

References

  • ASRB . 2000 . Release 6: the Role of the Accounting Standards Review Board and the Nature of Approved Financial Reporting Standards Wellington
  • Audit Office . 1992 . The Audit of the Crown and Government Departments for the Year Ended 30 June 1992 Vol. B. 1[Pt. II] , Wellington
  • Audit Office . 1993 . Second Report for 1993 Vol. B. 29[93b] , Wellington
  • Ball , I. D. 1981 . Measuring the Cost of Government Services , Wellington : New Zealand Planning Council .
  • Boston , J. , Martin , J. , Pallot , J. and Walsh , P. 1991 . Reshaping the State: New Zealand's Bureaucratic Revolution , Auckland : Oxford University Press .
  • Carslaw , C. 1996 . Consolidated Reporting—Rationale and Criteria , Wellington : NZSA .
  • CFS . 2007 . “ Financial statements of the government of New Zealand for the year ended 30 June 2007 ” . www.treasury.govt.nz/government/financialstatements/yearend
  • CFS . 2008 . Financial statements of the government of New Zealand for the year ended 30 June 2008 . www.treasury.govt.nz/government/financialstatements/yearend
  • Chow , D. , Humphrey , C. and Moll , J. 2007 . Developing whole of government accounting in the UK . Financial Accountability & Management , 23 ( 1 ) : 27 – 54 .
  • DMO . Institutional arrangements of government debt management in New Zealand . Presented at an OECD Workshop on Public Debt Management and Government Securities for Officials from the Newly Independent States and Baltic Countries . Paris.
  • FEC . 1991 . The Report of the Finance and Expenditure Committee on the Inquiry into Reporting by the Crown and its Sub-Entities , Wellington : NZ House of Representatives .
  • Jones , R. 2000 . National accounting, government budgeting and the accounting discipline . Financial Accountability & Management , 16 ( 2 ) : 101 – 116 .
  • Mascarenhas , R. C. 1991 . “ State-owned enterprises ” . In op. cit Edited by: Boston , J. 27 – 51 .
  • McCulloch , B. W. and Ball , I. D. 1992 . Accounting in the context of public sector management reform . Financial Accountability & Management , 8 ( 1 ) : 7 – 12 .
  • NZVCC . 1999 . The government does not own universities . New Zealand Vice-Chancellors’ Committee Newsletter , (May) : 1 No. 52
  • NZVCC . 2003 . 13. Continued consolidation of universities into the Crown financial statements . 28 February Unpublished minutes of NZVCC meeting
  • Pallot , J. 1991 . “ Financial management reform ” . In op. cit Edited by: Boston , J. 166 – 197 .
  • Pont-Newby , S. 2006 . Consolidation Accounting: A History of the Development of Financial Reporting Standard FRS-37 and Sector-Neutral Consolidation Accounting for Crown Financial Reporting by the New Zealand Government , University of Canterbury . PhD thesis
  • Rhodes , R. A. W. 1997 . Understanding Governance , Buckingham : Open University Press .
  • Scott , G. C. 1995 . New Zealand's fiscal responsibility act . Agenda , 2 ( 1 ) : 3 – 16 .
  • Scott , G. C. , Ball , I. and Dale , T. 1997 . New Zealand's public sector management reform: implications for the United States . Journal of Policy Analysis and Management , 16 ( 3 ) : 357 – 381 .
  • Treasury . 1984 . Economic Management Wellington
  • Treasury . 1987 . Government Management: Brief to the Incoming Government Wellington
  • Walker , R. 2009 . Public sector consolidated statements—an assessment . Abacus , (forthcoming)
  • Warren , K. 2004 . At the crossroads . Chartered Accountants Journal , 83 ( 6 ) : 26 – 29 .

Files released under the New Zealand Official Information Act 1982

  • Treasury (1988), TR 16-12-88: Treasury internal memo responding to TR 09-12-88 [FM045].
  • Treasury (1989a), TR 27-01-89: Treasury draft internal memo, Aggregate Reporting for Government [FM045].
  • Treasury (1989b), TR 14-02-89: Treasury internal memo, Treatment of SOEs in Government's Balance Sheet [FM049].
  • Treasury (1989c), TR 12-05-89: letter with report from Treasury to Minister of Finance for FEC responding to issues raised in submissions on PFB, Public Finance Bill: Report to the Finance and Expenditure Committee by the Treasury.
  • Treasury (1989d), TR 21-12-89: report for the Treasury by D. Emanuel and D. Kerkin, University of Auckland, An Annotated Bibliography on Some Consolidated Accounting Issues.
  • Treasury (1990a), TR 30-03-90: Treasury internal paper, Crown Ownership Financial Reporting.
  • Treasury (1990b), TR15-03-90: Treasury internal memo, Crown Entity Definition and Reporting.
  • Treasury (1992a), TR 27-04-92: letter from Reserve Bank of New Zealand to Treasury responding to invitation to comment on new CFS.
  • Treasury (1992b), TR 05-06-92: letter from Treasury to Reserve Bank replying to comments provided on new CFS [FM/3/3].
  • Treasury (1994), TR 18-11-94: letter from OAG Assistant Auditor-General, Report on the Audits of the Financial Statements of the Crown and the Treasury including the Debt Management Office for the year ended 30 June 1994.
  • Treasury (1995a), TR 07-03-95a: Treasury internal memo, SSAP 8.
  • Treasury (1995b), TR 07-03-95b: Treasury internal memo, Re: SSAP 8.
  • Treasury (1995c), TR 04-04-95: Treasury internal memo, Basis of Combination—Paper for Senior Managers.
  • Treasury (1995d), TR 19-07-95: draft (dated 19 July 1995) of paper commissioned by the Treasury.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.