## Accountability and Transparency in the Public Sector: The New Zealand Experience

_IMF Working Papers, November 1, 1996_

## Source details

**Canonical URL:** [Accountability and Transparency in the Public Sector: The New Zealand Experience](https://www.imf.org/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016)

## Other formats

- [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)

## Bibliographic details
- Authors: M. Cangiano
- Published: November 1, 1996
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451854442.001

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### Overview and Objective
- 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.

### Major Reforms Described
- 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.

### Impact and Analysis
- 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.

### Lessons and Policy Implications
- 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 and Keywords (as listed)
- Subjects:
  - Budget planning and preparation
  - Economic sectors
  - Financial statements
  - Fiscal accounting and reporting
  - Fiscal policy
  - Public financial management (PFM)
  - Public sector
- Keywords:
  - asset sale
  - Budget planning and preparation
  - capital base
  - cash flows
  - conditions of Employment Act
  - country
  - Eastern Europe
  - enterprise
  - Financial statements
  - Fiscal accounting and reporting
  - government
  - government accounts system
  - government activity
  - government members of parliament
  - government policy
  - government's power
  - governments of the State of New South Wales
  - New Zealand government
  - operating expenses
  - Public sector
  - State Service condition
  - WP

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/30/accountability-and-transparency-in-the-public-sector-the-new-zealand-experience-2016_