A new era in costing and budgeting: Implications of health s

The effectiveness of the reforms of the health sector in New Zealand will depend on the development of new accounting and information systems. The reforms have been rapid and significant. Increasing attention is being given to the development of costing and budgeting as a part of the reform process. The organizational strategies in implementing such reforms are focused on. Although the progress has been significant, problems of implementation and change of organizational culture remain. The believers in reform are pushing toward a more business-oriented approach because the overall political climate favors them.