A Tribute to June Pallot
Presented at Plenary at the 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms EIASM, Siena, Italy, September 7-9, 2006
Posted: 17 Mar 2009
Date Written: September 7, 2006
Abstract
When Professor June Pallot died of cancer in 2004 at the age of 51, she left behind her a wealth of research on public sector financial management reforms, New Zealand's public sector financial management reforms in particular. 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.
The main object of the paper is to outline key ideas from June Pallot's collected works and also highlight her role as a serious academic who actively engaged in international and national public sector accounting policy debates.
She regarded it as part of her academic role that she should participate in the processes to develop accounting for the public sector and to propose for consideration alternative approaches to accounting and financial management. In the earlier stages of her academic career June worked to develop concepts specific to the public sector, moving on later to observe and track the reforms as well as contribute. At the same time, she participated in the reforms as a board member of a state-owned enterprise from 1986 until its privatisation in 1990; as Deputy Auditor-General from 1992-1994; and for many years as an accounting standard-setter. June's professional experiences informed her understanding and appreciation of theory, as well as her understanding of research findings.
Keywords: New public management, New Zealand, public sector accounting, June Pallot, accounting research
JEL Classification: M4, M40, M41, M49
Suggested Citation: Suggested Citation