ABRTRACT
The process of government restructuring in New Zealand has seen the emergence of the free market and competition as prevailing ideologies in the policy environment. At the local government level, tourism development has become a key strategy through which a new entrepreneurial stance has been articulated. As a research topic, explores some important characteristics in the nature of entrepreneurship in local government drawing on recent examples from around New Zealand. The paper illustrates issues related to the agency of individuals and underlying value systems that underpin entreneurial activity in the public sector.