Supreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; their main activities being managing the audit of public sector entities' financial statements and assessing probity/compliance, providing advice to parliamentary committees, and undertaking...

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public auditing sector can be expected to be valuable. It finds that there are a number of...

Increasingly New Governance approaches are evident in public administration, in contrast to the New Public Management (NPM) approach and reforms of last century. In focusing on competition and outcomes, regulation under NPM has been a tool to manage self-interested decision-makers, and is beset...

Abstract This study examines the structural and policy obstacles hampering free movement of philanthropic capital across the EU’s ‘sea of generosity’. While free movement of capital is a key element in the EU single market as enshrined in the Treaty of Maastricht, this principle previously...

Policy reforms to primary health care delivery in New Zealand required government-funded firms overseeing care delivery to be constituted as nonprofit entities with governance shared between consumer and producers. This paper examines the consumer and producer interests in the allocation of...

This paper surveys key developments in accounting regulation theory over the twentieth century. The position is advanced that this project remains a work-in-progress that deserves the status of a key objective of accounting theoretical research. The nature of theoretical coherence is addressed,...

Governments are increasingly contracting with not-for-profit providers to deliver on policy objectives. These organisations are perceived to be cost-effective, flexible and close to their communities. Yet contracting out raises financial, service and reputational risks. Public sector funders...

The Department of Internal Affairs commissioned this systematic literature review to assist the Lottery Grants Board and its distribution committees to make distribution decisions that are evidence-based, and to focus on the most effective interventions. This literature review summarises...

This reports the first New Zealand nationwide survey of more than 800 volunteer managers. It found that the greatest challenge these managers face is the recruitment of volunteers. This is followed by not having enough time or money to achieve goals, and matching and retaining volunteers....