Public value and public sector accountability in New Zealand

Abstract

Purpose

This paper aims to present an overview of the development of the public value accounting approach and its application to public sector accountability in New Zealand.

Design/methodology/approach

The study uses the public value framework to demonstrate the outcome-related planning and control mechanisms that are put in place in the public sector. The paper draws from archival research using a case study of the Ministry of Pacific Peoples.

Findings

The public value accounting-based calculative practices are on the rise within the New Zealand public sector. New Zealand’s public sector is oriented towards a public value budget.

Research limitations/implications

The study is limited through the use of secondary data and the use of content analysis methodology. The research enables policymakers to fund initiatives that enhance the well-being of the community. Public value can be created as a joint effort between citizens and government as evident from the case study. By looking at the totality of the impact of government through public value creation can help to improve policy decisions. Government policymakers need to emphasise on those public value creation that has an enormous positive impact on the citizens. This will also help to improve the relationship between government and citizens through increased trust in the government by citizens.

Originality/value

The paper contributes to the public value research which has received relatively less attention in the literature. Public value accounting is a research field that is yet to achieve a significant level of attention.

Citation

Sharma, U. and Kaur, A. (2024), "Public value and public sector accountability in New Zealand", Journal of Public Budgeting, Accounting & Financial Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JPBAFM-09-2023-0169