title: Public sector financial management in New Zealand central government: The role of public sector accountants

authors: Gill, John

abstract: Purpose: This paper aims to examine the actions of public sector accountants in the New Zealand government departments as they respond to the demands of the Central Treasury. 
Design/methodology/approach: The analysis is developed through an understanding of the secondary literature and practical experience of the first author who worked in the New Zealand public sector as a public sector accountant from 1972 to 1998. Both authors have remained active in the public sector through research and practice. The first author's last three placements were being Director Financial Management in the Ministry of Energy, Assistant Secretary in the Department of Maori Affairs and finally as CFO at the Ministry of Education. The first author has been a close observer of the Budget and was a participant at the departmental level for over 20 years. 
Findings: The public sector reforms have posed challenges for public sector accountants. The arrival of accrual output based budgeting shaped a reconfiguration of accountants' identities. The politicians made public sector accountants the central entity of accrual output based budgeting and thus responsible for increasing public sector efficiency. Research limitations/implications: The research is limited to public sector in New Zealand only. 
Practical implications: This study would be of use to practitioners interested in the pressures and opportunities which arise out of a particular constellation of administrative roles. Social implications: The administrative history, in particular, by senior officers is often unwritten for the public sector offices. 
Originality/value: This is a descriptive piece on the role of public sector accountants and contributes to the understanding of how financial accountability works within the New Zealand Central Government.

text: Public sector financial management in New Zealand central government: The role of public sector accountants Purpose: This paper aims to examine the actions of public sector accountants in the New Zealand government departments as they respond to the demands of the Central Treasury. 
Design/methodology/approach: The analysis is developed through an understanding of the secondary literature and practical experience of the first author who worked in the New Zealand public sector as a public sector accountant from 1972 to 1998. Both authors have remained active in the public sector through research and practice. The first author's last three placements were being Director Financial Management in the Ministry of Energy, Assistant Secretary in the Department of Maori Affairs and finally as CFO at the Ministry of Education. The first author has been a close observer of the Budget and was a participant at the departmental level for over 20 years. 
Findings: The public sector reforms have posed challenges for public sector accountants. The arrival of accrual output based budgeting shaped a reconfiguration of accountants' identities. The politicians made public sector accountants the central entity of accrual output based budgeting and thus responsible for increasing public sector efficiency. Research limitations/implications: The research is limited to public sector in New Zealand only. 
Practical implications: This study would be of use to practitioners interested in the pressures and opportunities which arise out of a particular constellation of administrative roles. Social implications: The administrative history, in particular, by senior officers is often unwritten for the public sector offices. 
Originality/value: This is a descriptive piece on the role of public sector accountants and contributes to the understanding of how financial accountability works within the New Zealand Central Government.

year: 2023

title: Murray-Darling basin freshwater shells: riverine reservoir effect

authors: Gillespie, Richard

subjects: carbon isotopes

abstract: We report carbon isotope measurements on pre-bomb museum samples of freshwater mussel shells collected alive from riverine locations in New South Wales, Australia. The calculated reservoir ages, ranging from -60 to +112 years, are much smaller than those for Australian marine shells and not considered significant for the radiocarbon dating of Late Pleistocene freshwater shells from the Murray-Darling Basin.

text: Murray-Darling basin freshwater shells: riverine reservoir effect We report carbon isotope measurements on pre-bomb museum samples of freshwater mussel shells collected alive from riverine locations in New South Wales, Australia. The calculated reservoir ages, ranging from -60 to +112 years, are much smaller than those for Australian marine shells and not considered significant for the radiocarbon dating of Late Pleistocene freshwater shells from the Murray-Darling Basin.

year: 2009

title: Mokopuna rising: Developing a best practice for early intervention in whanau violence

authors: Cooper, Erana

subjects: Maori

abstract: In a very difficult meeting, an extremely unpleasant man was concerned about the possible loss of his power and the continuation of his plans and dreams for the future. And I said, yeah well, you should be worried, because according to your philosophy, when you’re dead, you’re dead. But when I’m dead, my mokopuna will be rising. (Personal Communication, Rob Cooper, 2007) 
“Mokopuna Rising” is about claiming space for Maori to define best practice for reducing and avoiding whanau violence1 It is research in progress towards a PhD, being carried out with the Ngati Hine Health Trust, in Te Taitokerau (Northland).

text: Mokopuna rising: Developing a best practice for early intervention in whanau violence In a very difficult meeting, an extremely unpleasant man was concerned about the possible loss of his power and the continuation of his plans and dreams for the future. And I said, yeah well, you should be worried, because according to your philosophy, when you’re dead, you’re dead. But when I’m dead, my mokopuna will be rising. (Personal Communication, Rob Cooper, 2007) 
“Mokopuna Rising” is about claiming space for Maori to define best practice for reducing and avoiding whanau violence1 It is research in progress towards a PhD, being carried out with the Ngati Hine Health Trust, in Te Taitokerau (Northland).

year: 2008