Public Sector Reforms: Changing Role of Accounting in New Zealand Public Health Sector

Kumarasiri, J 2015, 'Public Sector Reforms: Changing Role of Accounting in New Zealand Public Health Sector', New Zealand Journal of Applied Business Research, vol. 13, no. 2, pp. 1-12.


Document type: Journal Article
Collection: Journal Articles

Title Public Sector Reforms: Changing Role of Accounting in New Zealand Public Health Sector
Author(s) Kumarasiri, J
Year 2015
Journal name New Zealand Journal of Applied Business Research
Volume number 13
Issue number 2
Start page 1
End page 12
Total pages 12
Publisher Manukau Institute of Technology
Abstract The New Public Management (NPM) reforms have significantly changed the traditional public healthcare system in New Zealand. Particularly, financial accountability has been introduced to the healthcare system as a part of these changes. Consequently, accounting has become an essential tool in improving the financial efficiency of the healthcare system. However, an increasing concern placed on financial accountability has also created some negative outcomes. Public sector service organisations such as healthcare providers have a social responsibility towards the public. In this context, the narrow definition given to the concept of 'accountability' has been identified as a key contributor to existing problems. Thus, these institutions should use accounting not only as a tool of improving the financial efficiency but also as an effective mechanism in delivering the social accountability.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) New Public Management Reform
Public healthcare System
Accounting
New Zealand
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ISSN 1175-8007
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