Public sector financial management in New Zealand central government: the role of public sector accountants

What is it about?

This paper examines the actions of public sector accountants in New Zealand government departments as they respond to the demands of the Central Treasury. The public sector reforms have posed challenges for public sector accountants. The arrival of accrual output based budgeting shaped a reconfiguration of accountants’ identities. The politicians made public sector accountants the central entity of accrual output based budgeting and thus responsible for increasing public sector efficiency.

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