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Accounting and Accountability in the Administration of the Compulsory Education Sector

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dc.contributor.author Colquhoun, Philip Mark
dc.date.accessioned 2009-04-07T00:01:58Z
dc.date.accessioned 2022-10-11T22:09:26Z
dc.date.available 2009-04-07T00:01:58Z
dc.date.available 2022-10-11T22:09:26Z
dc.date.copyright 1993
dc.date.issued 1993
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/21734
dc.description.abstract 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. en_NZ
dc.format pdf en_NZ
dc.language en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.subject Education and state en_NZ
dc.subject New Zealand en_NZ
dc.subject Accounting en_NZ
dc.subject Administration en_NZ
dc.subject Education en_NZ
dc.title Accounting and Accountability in the Administration of the Compulsory Education Sector en_NZ
dc.type Text en_NZ
vuwschema.type.vuw Awarded Research Masters Thesis en_NZ
thesis.degree.discipline Accountancy en_NZ
thesis.degree.grantor Te Herenga Waka—Victoria University of Wellington en_NZ
thesis.degree.level Masters en_NZ


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