This book investigates the organizational and strategic transformation of the New Zealand Electricity Department as it transitioned from a government division into a state-owned enterprise. The authors, a team of academic experts in management and accounting, utilize the specific case of Electricorp to analyze the complexities of public sector reform. They present a framework for understanding how shifts in corporate governance, financial reporting, and operational strategy influence the performance of large-scale utility providers.

Experts recognize this work as a foundational case study for understanding public sector reform in New Zealand during the late 20th century. Readers frequently note the academic density of the prose and the detailed focus on administrative restructuring.