Accountability and Transparency in the Public Sector

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Accountability and Transparency in the Public Sector is written by Mr.M. Cangiano and published by International Monetary Fund. It's available with International Standard Book Number or ISBN identification 1451854447 (ISBN 10) and 9781451854442 (ISBN 13).

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.