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`Sector Neutrality‘ and NPM‘Incentives’: Their Use in Eroding the Public Sector

`Sector Neutrality‘ and NPM‘Incentives’: Their Use in Eroding the Public Sector Despite New Zealand̂s public‐sector reformers' claims that financial reporting changes promote competitive neutrality and improved accountability and transparency, privatisation‐favouring “incentives” were designed into the system at a hidden detailed level. That distorted system has been encompassed within the accounting profession's standard‐setting activities through standard‐setters' erroneous claims, in Australia and New Zealand, that the accounting profession's conceptual framework and accounting standards are sector‐neutral. These claims help to conceal the fact that the public‐sector financial management system has been designed to be partial, with its incentives structured to erode the public sector and favour privatisation. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

`Sector Neutrality‘ and NPM‘Incentives’: Their Use in Eroding the Public Sector

Newberry, Susan
Australian Accounting Review , Volume 13 (30) – Jul 1, 2003
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Publisher
Wiley
Copyright
2003 CPA Australia
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/j.1835-2561.2003.tb00397.x
Publisher site
See Article on Publisher Site

Abstract

Despite New Zealand̂s public‐sector reformers' claims that financial reporting changes promote competitive neutrality and improved accountability and transparency, privatisation‐favouring “incentives” were designed into the system at a hidden detailed level. That distorted system has been encompassed within the accounting profession's standard‐setting activities through standard‐setters' erroneous claims, in Australia and New Zealand, that the accounting profession's conceptual framework and accounting standards are sector‐neutral. These claims help to conceal the fact that the public‐sector financial management system has been designed to be partial, with its incentives structured to erode the public sector and favour privatisation.

Journal

Australian Accounting Review – Wiley

Published: Jul 1, 2003

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