A Decade in Review: New Zealand's Experience with Resource Accounting and Budgeting

Article Abstract:

This paper analyses New Zealand's accounting method, approrpites and reporting requirements on inputs, outputs and outcomes, as purchaser of outputs from departments and as owner of its agencies.

Author: Pallot, June
Publisher: Blackwell Publishers Ltd.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2001
Accounting Methods, New Zealand, Accrual Accounting, Management, Accounting, Accrual basis accounting, State (Political science)

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Conflict and rationality: accounting in Northern Ireland's devolved assembly

Article Abstract:

A study taking Northern Ireland's assembly as an example, and examining the significance behind the rationality of accounting thought and practice as mediating mechanism, is presented.

Author: Ezzamel, Mahmoud, Lapsley, Irvine, Hyndman, Noel, Pallot, June, Johnsen, Age
Publisher: Blackwell Publishers Ltd.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2005
Northern Ireland, Analysis, Northern Ireland. Assembly

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Experiencing institutionalization: the development of new budgets in the UK devolved bodies

Article Abstract:

The evolution and institutionalization of accounting practices and budgeting systems in the developed United Kingdom political organizations is examined.

Author: Ezzamel, Mahmoud, Lapsley, Irvine, Hyndman, Noel, Pallot, June, Johnsen, Age
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2007
United Kingdom, Public Finance Activities, Government expenditures, Forecasts, trends, outlooks, Political organizations, Budget Process, Forecasts and trends, History, Economic policy, Budget, Budgeting, Market trend/market analysis

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Subjects list: Accounting and auditing, Public finance, Government accounting
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