The Decentralisation Debate and Accounting Controls in the New Zealand Public Sector

Miah and Mia (MM) (1996) suggest that increased decentralisation in New Zealand government departments is associated with a greater use of accounting control systems which, in turn, is associated with improved performance in these agencies. This paper provides a fuller description of the forms that decentralisation took in New Zealand, explains their significance for government departments and provides an analysis of how the accounting control systems which were introduced differed from those suggested by MM.