Abstract
One of Klaus Lüder’s enduring contributions has been his comparative analysis of government accounting innovation in different countries. His Contingency Model (Lüder 1992, 1994) has helped researchers to identify, in a consistent manner, the environmental stimuli and the political, administrative and structural variables which (in the absence of significant implementation barriers) make such innovation most likely. Nowhere have the conditions been so favourable as in New Zealand (Pallot 1996). As part of its program of overall economic and public sector management reform, and in the quest for greater public accountability, New Zealand at the end of the 1980s introduced a comprehensive range of new reporting requirements.
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Pallot, J. (2000). New Forms of Accountability in New Zealand: Challenges for Public Sector Audit. In: Budäus, D., Küpper, W., Streitferdt, L. (eds) Neues öffentliches Rechnungswesen. Gabler Verlag, Wiesbaden. https://doi.org/10.1007/978-3-663-05866-3_5
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DOI: https://doi.org/10.1007/978-3-663-05866-3_5
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