TY - JOUR AB - This article explains the structures and rules built into the New Zealand government’s financial management system which encourage entry into commitments such as public private partnerships. That the system provides a means of escape from the tight constraints imposed by fiscal targets, and escapes public and parliamentary scrutiny in the process, seems at odds with espoused objectives of fiscal responsibility, debt reduction and transparency. In terms of furthering a privatization agenda, however, it is highly logical. VL - 16 IS - 3 SN - 0951-3574 DO - 10.1108/09513570310482318 UR - https://doi.org/10.1108/09513570310482318 AU - Newberry Susan AU - Pallot June PY - 2003 Y1 - 2003/01/01 TI - Fiscal (ir)responsibility: privileging PPPs in New Zealand T2 - Accounting, Auditing & Accountability Journal PB - MCB UP Ltd SP - 467 EP - 492 Y2 - 2024/04/19 ER -