The Legacy of June Pallot

Public Sector Financial Management Reform

Edited by:
Susan Newberry, University of Sydney

A volume in the series: Research in Public Management. Editor(s): Lawrence R. Jones, Naval Postgraduate School.

Published 2009

This book brings together a selection of June Pallot's most significant work. Written from a country (New Zealand) that led the world in many aspects of its financial management reforms, this work provides thoughtful comment on matters that remain of crucial importance today, especially the constitutional need to carefully monitor and respond to the reform initiatives and motives of executive government. Revisiting accounting issues and developments in the public sector, and reminding readers that the fundamental purpose of government accounting is different from that for the business sector, this book provides a timely reminder of the need for caution when considering the application in the public sector of accounting techniques devised for business purposes. June Pallot's legacy challenges accountants in the public sector to find better ways of addressing "collective decision-making under new governance approaches", proposes ways forward and offers suggestions for future research. This book, prepared by her colleague Susan Newberry, is a tribute to June’s work.

Preface: A Tribute to June Pallot, Lawrence R. Jones. Acknowledgments, Susan Newberry. June Pallot: Researcher and Commentator on Public Sector Financial Management Reforms, Susan Newberry. Financial Management Reform, June Pallot. Accounting, Auditing and Accountability, June Pallot. The Legitimate Concern With Fairness: A Comment, June Pallot. Elements of a Theoretical Framework for Public Sector Accounting, June Pallot. The Nature of Public Assets, June Pallot. Infrastructure Accounting for Local Authorities: Technical Management and Political Context, June Pallot. Trends, Patterns and Influencing Factors: Some Reflections, Richard Laughlin and June Pallot. The Role of Accounting in the Privatization of State Trading Enterprises in New Zealand, June Pallot. New Public Management Reform in New Zealand: The Collective Strategy Phase, June Pallot. Transparency in Local Government: Antipodean Inititatives, June Pallot. A Wider Accountability? The Audit Office and New Zealand’s Bureaucratic Revolution, June Pallot. Freedom or Coercion? NPM Incentives in New Zealand Central Government Departments, Susan Newberry and June Pallot. Government or Governance? Japan’s New Balance Sheet in International Perspective, June Pallot and Kiyoshi Yamamoto.