An examination of regional council remuneration packages. (2000)
Type of ContentTheses / Dissertations
Degree NameMaster of Commerce
PublisherUniversity of Canterbury. Accounting and Information Systems
AuthorsSuárez Legorreta, Alma Liliashow all
This thesis examines how remuneration packages have been implemented and developed in regional councils in New Zealand. Three research questions were investigated: How regional councils' remuneration systems have evolved, the purposes of the remuneration systems, and how successful these systems have been. The examination was conducted through an e-mail and fax-back survey questionnaire sent to all twelve regional councils in New Zealand, with a response rate of 75% being achieved. Three personal interviews were then conducted at one ofthe councils to supplement the survey findings. It was found that reform of government organisations has taken place in New Zealand and as a result regional councils have changed the way they manage human resources. It is concluded that human resources personnel have aimed at implementing remuneration packages in accordance with the performance management system of their organisations. It is suggested that remuneration packages should be set in a management control context, and hence management accounting and control and human resources management should be integrated. It was found that this integration is not happening. Thus, further research in this area is needed.