Browsing by Author "Colquhoun, Philip Mark"

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Accounting and Accountability in the Administration of the Compulsory Education Sector
(Te Herenga Waka—Victoria University of Wellington, 1993) Colquhoun, Philip Mark
This thesis explores the relationship between reforms of public sector accounting and reforms in the administration of the compulsory education sector in New Zealand. The notions of accountability underlying accounting and education are examined. While decision usefulness has supplanted accountability in most accounting conceptual frameworks developed for the private sector, accountability has remained the dominant focus in public sector accounting. The New Zealand approach has been to develop one framework to cover both the public and private sectors. A review of aspects of the New Zealand framework and its notion of accountability, suggests that the accountability model employed in the framework does not fit well with traditional educational accountability or aspects of school administration. The second part of this thesis examines the views of trustees on accounting and accountability obtained through one to one interviews. This research identifies a need for further education for trustees on accounting for schools and better definition of the role and nature of accountability and reporting to the community. What most trustees understood by accountability differed from what is implied in the Public Finance Act 1989 and the Education Act 1989. This research, including interviews with personnel from central agencies, indicates a conflict between accounting's notion of accountability and education's notion of accountability. This difference is described using the words technocratic and organic. The development of a "technocratic" form of accountability for schools is discussed. This includes commentary on accounting's role in the implementation of this new form of accountability for New Zealand schools. It is suggested that a more "organic" form of reporting to the community should be attempted. The thesis concludes with comments on particular accounting issues relating to school and public sector financial reporting and suggestions for further research in public sector (including education) accounting.