Transparency in local government: antipodean initiatives

References

• Aiken , M. E. 1994 . Parliamentary sovereignty and valuation accruals: uncongenial conventions . Financial Accountability and Management , 10 ( 1 ) : 17 – 32 .
   Google Scholar
• Audit Office . 1993 . Report of the Controller and Auditor-General on the Financial Condition of Regional and Territorial Local Authorities , Wellington : Audit Office .
   Google Scholar
• Audit Office . 1994 . “ Accounting for infrastructural assets ” . In Report of the Controller and Auditor-General: Second Report for 1994 , 32 – 36 . Wellington : Audit Office .
   Google Scholar
• Audit Office . 1998 . Public Consultation and Decision Making in Local Government , Wellington : Audit Office .
   Google Scholar
• Audit Office . 2000 . Auditing a Long-term Financial Strategy — Opotiki District Council Pilot Project , Wellington : Audit Office .
   Google Scholar
• Bollard , A. 1992 . New Zealand: Economic Reforms 1984–91 , San Francisco : ICS Press .
   Google Scholar
• Boston , J. , Martin , J. , Pallot , J. and Walsh , P. 1996 . Public Management: the New Zealand Model , Auckland : Oxford University Press .
   Google Scholar
• Brunsson , K. 1995 . Puzzle pictures: Swedish budgetary processes in principle and practice . Financial Accountability and Management , 11 ( 2 ) : 111 – 126 .
   Google Scholar
• Christiaens , J. 1999 . Financial accounting reform in Flemish municipalities: an empirical investigation . Financial Accountability and Management , 15 ( 1 ) : 21 – 40 .
   Google Scholar
• Coombs , H. and Tayib , M. 1999 . “ Financial reporting practice: a comparative study of local authority financial reports between the UK and Malaysia ” . In Comparative Issues in Local Government Accounting , Edited by: Cappercione , E. and Mussari , R. 53 – 68 . Norwell , MA : Kluwer .
   Google Scholar
• Czarniawska-Joerges , B. and Jacobsson , B. 1989 . Budget in a cold climate . Accounting, Organizations and Society , 12 ( 1/2 ) : 29 – 39 .
   Google Scholar
• Guthrie , J. , Olson , O. and Humphrey , C. 1999 . Debating developments in new public financial management: the limits of global theorising and some new ways forward . Financial Accountability and Management , 15 ( 3&4 ) : 209 – 228 .
   Google Scholar
• Hirst , P. and Khilnani , S. , eds. 1996 . Reinventing Democracy , Oxford: Blackwell .
   Google Scholar
• Jaruga , A. , Nowak , W. and Lisiecka-Zajac , B. 1998 . Polish public sector accounting in transition; evidence from the mid-1990s . Financial Accountability and Management , 14 ( 2 ) : 105 – 122 .
   Google Scholar
• Lapsley , I. and Pallot , J. 2000 . “ Public sector capital: policy reforms and accounting mutations ” . In Comparative Issues in Local Government Accounting , Edited by: Cappercione , E. and Mussari , R. 75 – 93 . Norwell , MA : Kluwer .
   Google Scholar
• Logan , B. 1991 . Review of State Sector Reforms , Wellington : Steering Group on Review of State Sector Reforms .
   Google Scholar
• McCulloch , B. and Ball , I. 1992 . Accounting in the context of financial management reform . Financial Accountability and Management , 8 ( 1 ) : 7 – 12 .
   Google Scholar
• McKinlay , P. A guide to the new local government financial management legislation . Paper presented to the Local Government Forum . December 20 1996 .
   Google Scholar
• Mussari , R. 1999 . “ Some considerations on the significance of the assets and liabilities statement in Italian local government reform ” . In Comparative Issues in Local Government Accounting , Edited by: Cappercione , E and Mussari , R. 175 – 190 . Norwell , MA : Kluwer .
   Google Scholar
• Norman , R. 1995 . New Zealand's reinvented government - experience of public sector managers . Public Sector , 18 ( 2 ) : 22 – 25 .
   Google Scholar
• Office of the Auditor-General of Canada . 1995 . Towards Better Governance: Public Service Reform in New Zealand and its Relevance to Canada , Ottawa : OAG .
   Google Scholar
• Olson , O. , Guthrie , J. and Humphrey , C. 1998 . Global Warning: Debating International Developments in New Public Financial Management , Oslo : Cappelen Akademisk Forlag .
   Google Scholar
• Osborne , D. and Gaebler , T. 1993 . Reinventing Government , New York : Plume .
   Google Scholar
• Pallot , J. 1994 . The development of accrual based accounts for the government of New Zealand . Advances in International Accounting , 7 : 287 – 308 .
   Google Scholar
• Pallot , J. 1997 . Accounting for infrastructure: technical management and political context . Financial Accountability and Management , 13 ( 3 ) : 225 – 242 .
   Google Scholar
• Pallet , J. 1999 . Beyond NPM: developing strategic capacity . Financial Accountability and Management , 15 ( 3&4 ) : 419 – 426 .
   Google Scholar
• Pallot , J. and Ball , I. 1996 . Resource accounting and budgeting: the New Zealand experience . Public Administration , 74 ( 3 ) : 527 – 541 .
   Web of Science ®Google Scholar
• Premchand , A. 1993 . Public Expense Management , Washington , DC : International Monetary Fund .
   Google Scholar
• Richardson , R. 1994 . Opening and balancing the books: the New Zealand experience . The Parliamentarian , October : 244 – 246 .
   Google Scholar
• ter Bogt , H. and van Helden , G. 2000 . Management control and performance measurement in Dutch local government . Management Accounting Research , 11 ( 2 ) : 263 – 279 .
   Google Scholar
• Vela , J. 1996 . Latest accounting developments in local government accounting in Spain . Financial Accountability and Management , 12 ( 3 ) : 205 – 224 .
   Google Scholar
• World Economic Forum . 1993 . World Competitiveness Report , Lausanne : International Institute for Management Development .
   Google Scholar