{
  "title": "Accountability and Transparency in the Public Sector: The New Zealand Experience",
  "publication": "IMF Working Papers, November 1, 1996",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016",
  "canonical": "https://www.imf.org/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016",
  "overlayPath": "/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016/index.md",
  "summary": "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 c",
  "sections": [
    {
      "heading": "Overview and Objective",
      "content": "- Paper describes reforms introduced in the New Zealand public sector since the mid-1980s.\n- Focuses on institutional, accounting, and expenditure-control reforms and assesses their impact on government revenue and spending patterns.\n- Discusses lessons learned from New Zealand’s experience."
    },
    {
      "heading": "Major Reforms Described",
      "content": "- Corporatization and privatization of most state-owned enterprises.\n- Shift from a cash-basis to an accrual-basis accounting system.\n- Compilation of a balance sheet for the central government and its entities.\n- Introduction of performance-based arrangements for the delivery of core government outputs.\n- Institutional changes in expenditure control mechanisms."
    },
    {
      "heading": "Impact and Analysis",
      "content": "- Summarizes the impact of the reforms on government revenue and spending patterns.\n- Evaluates how accrual accounting and balance-sheet compilation affected fiscal information and oversight.\n- Assesses the role of performance-based delivery arrangements in public sector accountability."
    },
    {
      "heading": "Lessons and Policy Implications",
      "content": "- Draws lessons learned from New Zealand’s experience relevant to public financial management reforms.\n- Highlights implications for budget planning and preparation, fiscal accounting and reporting, and institutional design for expenditure controls."
    },
    {
      "heading": "Subjects and Keywords (as listed)",
      "content": "- Subjects:\n  - Budget planning and preparation\n  - Economic sectors\n  - Financial statements\n  - Fiscal accounting and reporting\n  - Fiscal policy\n  - Public financial management (PFM)\n  - Public sector\n- Keywords:\n  - asset sale\n  - Budget planning and preparation\n  - capital base\n  - cash flows\n  - conditions of Employment Act\n  - country\n  - Eastern Europe\n  - enterprise\n  - Financial statements\n  - Fiscal accounting and reporting\n  - government\n  - government accounts system\n  - government activity\n  - government members of parliament\n  - government policy\n  - government's power\n  - governments of the State of New South Wales\n  - New Zealand government\n  - operating expenses\n  - Public sector\n  - State Service condition\n  - WP\n\n---\n\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016/index.md)",
    "[Structured JSON version](/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016/index.json)",
    "[Bundle manifest](/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016/bundle-manifest.json)",
    "Authors: M. Cangiano",
    "Published: November 1, 1996",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781451854442.001",
    "Paper describes reforms introduced in the New Zealand public sector since the mid-1980s.",
    "Focuses on institutional, accounting, and expenditure-control reforms and assesses their impact on government revenue and spending patterns.",
    "Discusses lessons learned from New Zealand’s experience.",
    "Corporatization and privatization of most state-owned enterprises.",
    "Shift from a cash-basis to an accrual-basis accounting system.",
    "Compilation of a balance sheet for the central government and its entities.",
    "Introduction of performance-based arrangements for the delivery of core government outputs.",
    "Institutional changes in expenditure control mechanisms.",
    "Summarizes the impact of the reforms on government revenue and spending patterns.",
    "Evaluates how accrual accounting and balance-sheet compilation affected fiscal information and oversight.",
    "Assesses the role of performance-based delivery arrangements in public sector accountability.",
    "Draws lessons learned from New Zealand’s experience relevant to public financial management reforms.",
    "Highlights implications for budget planning and preparation, fiscal accounting and reporting, and institutional design for expenditure controls.",
    "Subjects:",
    "Keywords:"
  ],
  "alternates": {
    "markdown": "/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016/index.md",
    "json": "/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016/index.json",
    "bundleManifest": "/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-17T05:18:50.852Z"
}