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20 December 2009

Government Organization in New Zealand

Decentralization, accounting, controls and performance of government organization: a New Zealand empirical study Researchers: N.Z. Miah and L. Mia (1996)
Purposes: To perform an empirical test on the positive and significant relationship between organizational structure and the use of accounting system if manager's role in the accounting system is minimum in organizational hierarcy. To examine relationship between decentralization (authority and responsible delegation) by the central government and governmental bodies to the local authorities and the use of accounting control system (ACS). Method: Data were collected from district offices as branches of the central governmental departments in New Zealand which were situated in all regions of the country. Variables to be measured were decentralization of the ACS managerial application and work performance of the district offices. Results: There was a positive and significant relationship between decentralization and ACS application, with beta = 0.49, p < 0.001. There was a positive and significant relationship between ACS application and performance, with beta = 0.65, p < 0.001. There was a direct and an indirect relationship between decentralization and performance. There was no direct relationship between all five items of decentralization and performance.

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