Four Public Sector narratives of reform and implementation in New Zealand 1990 - 2020
The compilation of four interviews into a book which could be accessed in the public domain was prompted by the desire for these narratives to remain available for further examination and interrogation after their initial contribution to academic journal articles. The interviewees had made the effort of reviewing and editing the transcripts for later deposition in the oral history repositories at the NZ National Library, but this did not eventuate due the changing repository policies. They all provided permission for the transcripts to be located in the public domain, and interviews were conducted with this foremost in mind. The interviewees in this compilation are Kevin Simpkins, Lyn Provost, Ken Warren and Warren Allen. The reflection on these interviews is offered by Prof Carolyn Cordery
In her reflection, Cordery noted that “while some issues raised in these interviews represent the particular time when they were undertaken (e.g. the discussions on the developing Social Benefits Standard or leases), all of the interviewees also reflect on the significant reforms in New Zealand’s public sector financial environment from the late 1980s through to the present. This makes them of domestic and international interest – given the innovations in the New Zealand public sector during that period.
These interviews focus on the work experiences of four specific people. Each of them is very modest and they often credit others for progressing specific issues. However, they represent some of the best of New Zealand’s public sector leaders in accounting and assurance in this period. One aspect they spotlight is the desire to ‘do better’ or to have the public sector ‘do better’. This includes, for example, ensuring clearer accounting of and for particular issues (e.g. ensuring all liabilities and assets are ‘on’ balance sheet) or better communication of performance to the users of audited annual reports. This desire to improve accounting, assurance (to ensure public sector reporting is trusted) and processes is replicated across New Zealand’s public sector. As citizens, we are fortunate to benefit from this culture. In my work as a standard-setter, researcher and educationalist, I appreciate the work of these four individuals and many others who have helped my endeavours as they have sought to ‘make a difference’.
Each interviewee also provides snapshots that give a sense of how each of them have ‘given back’ to society, especially in accounting and assurance. They have been unstintingly in donating their time - undertaking guest lectures, mentoring professionals and in making and aiding the development of submissions to standard setters. I note the concerns they raised of who the next generation of public sector financial leaders will be and who will train them. The falling rolls in students studying accounting world-wide means we must enthuse young people about accounting generally, as well as to continue to highlight the contributions that can be made in the public sector. Without this, the gains that have been made may well be lost”.
Overall, these interviews permitted researchers to benefit from sophisticated insights into the origins and dominance of novel concepts in public sector financial reporting in New Zealand. This publication has been prepared to ensure such valuable insights continue to be available to researchers of accounting and financial reporting histories New Zealand, and international financial reporting developments for public sector institutions.
