Presenting the critical theory model of societal development and identifying societal steering media as an important element in it, the paper analyses the forces at play in the reform of the wider public sector, in an economic, political and ideological context, and details the key features of...

The narrative section of annual reports has considerable value to various user groups of annual reports, such as financial analysts and investors (Tiexiera, 2004; Barlett and Chandler, 1997, IASB, 2006). This narrative section including chairpersons’/presidents’ statement contains twice the...

This paper examines the intent and consequences of 'new' accounting (the 'New Public Financial Management') (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant administrative reform of the New Zealand (NZ) state education system. The 1989...

The 1989 transformation of educational administration in New Zealand emphasised a 'new' accountability framework. The aim of the 'new' accountability was to demonstrate that educational investments yielded educational payoffs; including that educational institutions provide evidence of their...

In common with international trends, both New Zealand (NZ) and Australia have substantially reformed the structure and regulatory regimes for their respective electricity industries. Deregulation and privatisation have been key elements of the reforms. The restructuring sought to create a...