The purpose of this paper is to provide an explanation and understanding of developments in casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The themes will be explicated and theorised, drawing on the...

Examines the development of accountability for the Treaty of Waitangi in the New Zealand public sector. Considers how the nature of the accountability obligations arising from the Treaty have developed and how these differ from those that have developed generally in the New Zealand public...

Following radical restructuring of the electricity industry in New Zealand since 1987, the government adopted a “light‐handed” regulatory regime that used market‐based methods involving competition and transparent accountability. This accountability is in part discharged through the...

This article explains the structures and rules built into the New Zealand government’s financial management system which encourage entry into commitments such as public private partnerships. That the system provides a means of escape from the tight constraints imposed by fiscal targets, and...

Purpose – To provide comment on June Pallot's contribution to public policy debate in New Zealand. Design/methodology/approach – A review of June's CV, interview and discussions with former colleagues from Wellington, and personal recollections of discussions. Findings – Provides...

Purpose – Kathleen Gallagher wrote this poem for June Pallot, her friend of some 25 years, who died as she lived, clearly, simply, with courage, and always in light. Design/methodology/approach – Written by close friend and poet. Findings – Captures June's optimism and continued work on...

Purpose – This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the resistance by some New Zealand museums to a mandatory valuing of their holdings. Design/methodology/approach – Evidence was derived from museum annual reports, interviews and...

Purpose – The aim of this research is to illustrate how a change from cash‐based accounting to accruals‐based accounting in the core public sector of New Zealand occurred. Design/methodology/approach – The grounded theory research strategy is used in a field study setting. Findings –...

Purpose – The purpose of this paper is to examine the role of public sector accounting in implementing neoliberal reforms. Design/methodology/approach – The proposition that the adoption and development of accrual accounting in the public sector is a technical development intended to improve...

Purpose – The purpose of this paper is to document organizations' self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework. Design/methodology/approach – Constructs organizational narratives from...