Evaluating accountability: finding a place for the Treaty of Waitangi in the New Zealand public sector

Kerry Jacobs (Department of Accounting and Business Method, University of Edinburgh, Edinburgh, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 1 August 2000

Abstract

Examines the development of accountability for the Treaty of Waitangi in the New Zealand public sector. Considers how the nature of the accountability obligations arising from the Treaty have developed and how these differ from those that have developed generally in the New Zealand public sector. These obligations were made auditable through two accountability/review mechanisms: the reviews of service delivery to M \¯curr aori produced by Te Puni K \¯curr okiri and the “Delivering effective outputs for M \¯curr aori” review from the Office of the Auditor‐General. It was found that these accountability mechanisms gave increased visibility to M \¯curr aori concerns and perspectives within government departments. However, while there was a clearly developed obligation of departments to answer for their practices in relation to M \¯curr aori, there was no satisfactory accountability mechanism for Parliament to account to M \¯curr aori.

Keywords

Citation

Jacobs, K. (2000), "Evaluating accountability: finding a place for the Treaty of Waitangi in the New Zealand public sector", Accounting, Auditing & Accountability Journal, Vol. 13 No. 3, pp. 360-380. https://doi.org/10.1108/09513570010334919

Publisher

:

MCB UP Ltd

Copyright © 2000, MCB UP Limited

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