The effectiveness of the reforms of the health sector in New Zealand will depend on the development of new accounting and information systems. The reforms have been rapid and significant. Increasing attention is being given to the development of costing and budgeting as a part of the reform...

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...

Purpose – This paper aims to examine the use of the balanced scorecard (BSC) as a performance management tool in the public sector. Drawing on a New Zealand study of local government organzations (LGOs), it seeks to identify issues and challenges in implementing the BSC in public sector...