Public sector accounting, accountability and governance : globalising the experiences of Australia and New Zealand

Introduction / Robyn Pilcher -- Differential reporting : what does it really mean for the public sector? / Robyn Pilcher & David Gilchrist -- Depreciation in local government : still the problems continue / Robyn Pilcher -- The consequences of the current public sector reporting framework for government accountability and decision-making / Janet Mack -- Westminster system, parliamentary sovereignty and responsible government : executive accountability in New Zealand and Australia / David Gilchrist -- The relationship between pre-election reports in New Zealand local governments and voter turnout / Bikram Chatterjee, Ross Taplin, Nicholas Pawsey, Mary Low & Grantley Taylor -- Watching the watchdogs : how auditing is contributing to governance / Peter Wilkins -- Same, same but different : a comparison between performance audit and operational audit / Elnaz Vafaei, David Gilchrist, Glennda Scully & Harjinder Singh -- Just do it? : a cautionary tale on implementing performance management regimes / Joseph Drew -- The intention and the reality : a commentary on the not-for-profit reform agenda in Australia / David Gilchrist & Robyn Pilcher -- Utopia: joined-up government in Australia and New Zealand / David Gilchrist & Karen Knight -- Conclusion and globalising accounting, accountability and governance / Robyn Pilcher -- Index