Purpose -The purpose of this paper is to examine the role of public sector accounting in implemen... more Purpose -The purpose of this paper is to examine the role of public sector accounting in implementing neoliberal reforms. Design/methodology/approach -The proposition that the adoption and development of accrual accounting in the public sector is a technical development intended to improve transparency and accountability is investigated. The paper compares the development and use of accrual accounting in public sector financial management reforms in the UK and New Zealand. Findings -The findings in this paper suggest that in both countries, accrual accounting, as developed, also provides a means to reduce the government's role to that of procurer of services and enforcer of rules set by others, thus advancing a controversial privatisation and trade liberalisation agenda which is consistent with neo-liberal principles.
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Papers by Susan Newberry