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Accountability and Transparency in the Public Sector: The New Zealand Experience
Author:
Mr. M. Cangiano
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Series:
IMF Working Papers
Volume/Issue:
Volume 1996: Issue 122
Language:
English
Publication Date:
01 Nov 1996
DOI:
https://doi.org/10.5089/9781451854442.001
ISBN:
9781451854442
ISSN:
1018-5941
Pages:
30
Keywords:
WP; government; country; asset sale; enterprise; State Service condition; New Zealand government; capital base; cash flows; government accounts system; government's power; government members of parliament; government activity; conditions of Employment Act; operating expenses; government policy; governments of the State of New South Wales; Financial statements; Public sector; Budget planning and preparation; Fiscal accounting and reporting; Eastern Europe
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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This paper describes the reforms introduced in the New Zealand public sector since the mid-1980s. The reforms included corporatization and privatization of most state-owned enterprises, the shift from a cash-basis to an accrual-basis accounting system and the compilation of a balance sheet for the central government and its entities, performance-based arrangements for the delivery of core government outputs; and institutional changes in expenditure control mechanisms. The paper also summarizes the impact of the reforms on government revenue and spending patterns, and discusses lessons learned from New Zealand’s experience.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund