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June Pallot:Voice of Reason in New Zealand Public

Sector Reforms

By

James GuthrieProfessor of Accounting, The University of Sydney

And

Susan NewberryAssociate Professor of Accounting, The University of Sydney

Invited plenary, 4th international conference on accounting, auditing and management in public sector reforms EIASM,

Siena, September 7-9, 2006

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Summary June’s work has been hailed

internationally as providing a voice of reason and serious research from a country that forged ahead with its public sector reforms

Object: To outline key ideas from June Pallot’s collected works

Her professional experiences informed her understanding and appreciation of theory, as well as her understanding of research findings

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1. Introduction

Her vast array of publications which ranged across scholarly refereed and professional articles, parliamentary papers, book chapters, public media commentary, etc.

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June was unique in that she moved over two decades between the world of public sector management and accounting practice and the world of national and international scholarly endeavours with ease and grace

A woman, who through her energy and commitment, confronted the NZ Treasury reform agendas

1. Introduction

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Sections

2. June’s professional and academic career, highlighting her contribution in building academic networks and participation in practice

3. A brief review of her scholarly publications identified by major themes over two decades

4. Identifies and discusses several scholarly themes running through her work

5. The conclusion highlights June’s role in New Zealand’s public sector reform, both as participant and observer, which provided both critique and conscience

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2. A Brief History of June’s Professional and Academic Career

A feature of June’s career was her desire to contribute not just as an academic, but also to policy development and debate.

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In 1993, New Zealand marked the occasion of 100 years of being the first country in the world to give women the right to vote by striking 100 Suffrage Centennial medals. June Pallot was the recipient of one of these medals

3. A Brief History of June’s Professional and Academic Career

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CV indicates… building academic networks

3. A Brief History of June’s Professional and Academic Career

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4. A Brief History of June’s Scholarly Ideas

The need for change in governmental accounting and the need for especially developed concepts and accounting applications for the public sector

Philosophical work for her PhD research

“Communitarian” perspective and a democratic belief system that she retained for the remainder of her career

Early 1980s to Early 1990s

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3. A Brief History of June’s Scholarly Ideas

New Zealand’s leadership in financial management reforms meant that international observers showed keen interest in the latest developments and June’s updates

1990-2000: Tracking the Reforms

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3. A Brief History of June’s Scholarly Ideas

Attempted to understand and explain how ideas spread

Perhaps because of New Zealand’s leadership, June also provided more detailed commentary and critique about specific aspects

1994-1999: Internationalization of the NZ reforms and why the spread of NPFM

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3. A Brief History of June’s Scholarly Ideas

1986-1996: Stories from the “inside”, privatised entity and the audit office

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3. A Brief History of June’s Scholarly Ideas

1996 - 2002: Exploration of transformation within local government

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3. A Brief History of June’s Scholarly Ideas

Later, damaging effects became apparent both within New Zealand and to outside observers

June described some of these effects

2001 - 2004: Outspoken critic of NZ public sector transformation reforms

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4. June’s Research Directions

Importance of accounting change and unique nature of public sector in Pallot (1998)

This is a noted feature of “New Public Financial Management” reforms (Olson et.al)

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Accounting change and unique nature of public sector

Accounting for infrastructure assets

Participated in and observed New Zealand’s reforms

Call for a broader concept of governance

4. June’s Research Directions

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5. Summary and Conclusions

The paper’s main objective was to outline key ideas from June Pallot’s collected work

Her contribution spanned across theoretical and practical issues associated with:

• Governance

• Accountability to Parliament

• A contextual Public Sector Accounting

• An enabling Public Sector Management and Accounting

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5. Summary and Conclusions

In one of her last published works (Newberry and Pallot, 2005), June challenged the view that technical accounting matters were not neutral and politically insignificant

Highlighted how technical mechanisms have contributed to the reduction in the size and capacity of central government

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6. Future Research Directions

Government budgeting and what were the intended consequences and—in practice—the actual outcomes

Business sector-derived accounting practices carry with them underlying ideas about assets as private property, about capital maintenance, about companies as separate entities

The nature of public infrastructure and issues of funding, renewal (PPP) and intergenerational equity issues

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6. Future Research Directions

Issues of network governance and boundary issues associated with control and public accounting in public service delivery

Tensions between constitutional control and public accountability

Governance issues, and a series of challenges for accounting