Resource accounting and budgeting: the New Zealand experience
Article Abstract:
Resource allocation and budgeting (RAB) should not be viewed as a collection of isolated technical financial issues. Accounting, for its part, should not be seen as a neutral process but as an active means for shaping society. The case of New Zealand clearly illustrates these points. In New Zealand, reforms were carried out with the recognition that different information produce different decisions. This resulted in better decision-making, budgeting, managing and reporting, as well as clearer definitions of the relationships among the different players in public administration.
Publication Name: Public Administration
Subject: Political science
ISSN: 0033-3298
Year: 1996
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TEACHING PUBLIC ADMINISTRATION IN DENMARK
Article Abstract:
An investigation of the teaching of public administration at the Universities of Arhus and Copenhagen in Denmark is presented. The public administration curriculae at Arhus and Copenhagen focus on the mechanics of public administration from a top-down perspective.
Publication Name: Public Administration
Subject: Political science
ISSN: 0033-3298
Year: 1999
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