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Rethinking Public AccountingPolicy and Practice of Accrual Accounting in Government$
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S.K. Das

Print publication date: 2008

Print ISBN-13: 9780195698336

Published to Oxford Scholarship Online: October 2012

DOI: 10.1093/acprof:oso/9780195698336.001.0001

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Accrual Accounting in the New Zealand Government

Accrual Accounting in the New Zealand Government

Chapter:
(p.48) 3 Accrual Accounting in the New Zealand Government
Source:
Rethinking Public Accounting
Author(s):

S.K. Das

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780195698336.003.0003

This chapter analyses the experience of the New Zealand government in converting to accrual accounting. Evidence suggests that the introduction of accrual accounting has succeeded in achieving its objectives. New Zealand Inc. now publishes government accounts in a manner similar to those of a private company, the first government in the world to do so. More generally, the accounting reforms in New Zealand have enabled the debate to focus on the nature of the various services being delivered by a department, what the government is paying for them, and how effective is the management of the department delivering them.

Keywords:   New Zealand, government accounting, public accounting, public sector reforms, public finance, financial policy, accounting reforms

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