This study addresses issues relating to accounting for fixed assets by municipalities - issues not previously discussed in the accounting history literature. The paper reveals the significance of the principle of intergenerational equity and the influence of user groups in the development of...

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 – Change in the New Zealand state education system during the 1980s brought about a transfer of responsibility for school financial management from the centre to the school level. The purpose of this paper is to report an investigation of how aspects of this devolved responsibility...

The purpose of this paper is twofold. The first part introduces a theoretical argument from Giddens to help explain the way in which accounting systems and systems of accountability have changed abruptly in New Zealand’s health care sector. The changes are proceeding, surrounded by controversy...

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...

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 – 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 – This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not‐for‐profit sectors, in addition to a for‐profit business focus. Design/methodology/approach – The research is based on the premise that...