e-journal

Budgeting in New Zealand secondary schools in a changing devolved financial management environment

---

Purpose – Change in the New Zealand state education system during the 1980s brought about
a transfer of responsibility for school financial management from the centre to the school level.
The purpose of this paper is to report an investigation of how aspects of this devolved responsibility
have been operationalised and managed in a secondary school setting.
Design/methodology/approach – The empirical study is based on four case studies.
Findings – The paper concludes that the expectations of an espoused economic-rationalist approach
to school-based management have yet to fully permeate into the schools’ way of “doing” devolved
financial management. Accounting and management technologies have come to be used as a tool of
rhetoric and have served a useful, political purpose, although not in the way intended by the reform
architects.
Originality/value – This conclusion raises a question about the administrative reform and whether
the consequential outcomes have yielded the espoused efficiency and educational quality gains.

Keywords Public sector reform, Secondary schools, Financial management, New Zealand,Public sector accounting, Education

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

-

Penerbit

: Emerald Group., 2007

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 3 No. 1, 2007 pp. 4-28

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar