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Making Governments Accountable

Author: Zahirul Hoque
Publisher: Routledge
ISBN: 1317666976
Size: 53.18 MB
Format: PDF
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Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.

Corporate Governance In Africa

Author: Kerry E. Howell
Publisher: Springer
ISBN: 1137567007
Size: 48.87 MB
Format: PDF, ePub
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Using a range of case-studies, this book analyzes corporate governance relationships between several African countries and the international community, providing an ethical assessment of issues surrounding globalization and adherence to external governance mechanisms. Employing a methodological approach, Corporate Governance in Africa critiques occidental perspectives of corporate governance in relation to the needs of separate states, and the contradictions that arise when local cultures are not taken in to consideration. With case studies from Egypt, Ghana, Nigeria, South Africa, Kenya and The Gambia the book presents a comprehensive view of North, East, West and South Africa with contributions from global experts in the field. The authors critique the transformations deemed necessary for governance procedures in order to facilitate confidence and inward investment for these African states.

Accountability In Crises And Public Trust In Governing Institutions

Author: Lina Svedin
Publisher: Routledge
ISBN: 0415615836
Size: 62.65 MB
Format: PDF, Mobi
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This book examines how efforts to exert accountability in crises affect public trust in governing institutions. Using Sweden as the case study, this book provides a framework to analyse accountability in crises and looks at how this affects trust in government. Crises test the fabric of governing institutions. Threatening core societal values, they force elected officials and public servants to make consequential decisions under pressure and uncertainty. Public trust in governing institutions is intrinsically linked to the ability to hold decision-makers accountable for the crucial decisions they make. The book presents empirical evidence from examination of the general bases for accountability in public administration, and at the accountability mechanisms of specific administrative systems, before focusing on longer term policy changes. The author finds that within the complex web of bureaucratic and political moves democratic processes have been undermined across time contributing to misplaced and declining trust in governing institutions. Accountability in Crises and Public Trust in Governing Institutions will be of interest to students, scholars and practitioners of public policy, political leadership and governance.

Public Sector Financial Management

Author: Hugh Malcolm Coombs
Publisher: Cengage Learning EMEA
ISBN: 9781861526755
Size: 14.13 MB
Format: PDF, Mobi
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The speed of change affecting the world of the public sector manager shows no sign of slowing down. The third edition of Public Sector Financial Management keeps pace with these changes. The text emphasises the dynamic nature of change and the increasing role of markets and competition in the public sector, examines current practices, and, where appropriate lessons to be learned from the private sector. Completely revised and up-dated this new edition explains how modern financial management techniques are applied to the public sector. The authors adopt a practical approach, using real world examples and useful case studies. Their clear and lucid style makes this book an invaluable aid to learning.

Toward Next Generation Performance Budgeting

Author: Donald Moynihan
Publisher: World Bank Publications
ISBN: 1464809550
Size: 57.83 MB
Format: PDF, ePub, Mobi
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Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four advanced countries that were early reformers and three pioneers in Central and Eastern Europe. In addition to looking at their current systems, Toward Next-Generation Performance Budgeting looks at how their approaches have evolved over time. This book attempts to fill a gap between survey-based self-assessments and best-practice guides. It was compiled in response to the concerns of budget departments in countries in Eastern Europe and Central Asia, many of which are committed to adopting some form of performance-based budgeting and are seeking to learn from the experiences of previous reformers what the practical challenges are and how they can adapt best-practice approaches to a messy reality. The case studies demonstrate a general pattern of disappointment with the results of performance budgeting, balanced by a strong belief in the underlying logic, which has resulted in repeated efforts to modify approaches to tighten the links between budgeting and performance. These efforts have resulted in significant variation in how countries have implemented performance budgeting and in the benefits they have derived. These variations offer guidance for models of next-generation performance budgeting, avoiding classic pitfalls, and incorporating modifications introduced by those who have used it longest and found it useful.

Government Accountability And Legislative Oversight

Author: Riccardo Pelizzo
Publisher: Routledge
ISBN: 1317913213
Size: 15.74 MB
Format: PDF, ePub, Docs
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The purpose of the book is to investigate parliaments’ capacity to oversee government activities, policies and budget legislation. By analysing the survey data that the World Bank Institute in collaboration with the Inter-Parliamentary Union collected from 120 parliaments, Pelizzo and Stapenhurst show what tools are available to parliaments worldwide, which tools are more or less common, how oversight capacity can be estimated, how oversight capacity is related to other institutional and constitutional factors. In addition to discussing the conditions under which oversight capacity is greater, the authors perform some analyses to assess the policy implications of oversight capacity. Specifically, they look at the impact of oversight capacity on the quality of democracy and on the level of good governance.

The Routledge Companion To Auditing

Author: David Hay
Publisher: Routledge
ISBN: 1136210350
Size: 53.83 MB
Format: PDF, Kindle
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Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

Managing Performance

Author: Geert Bouckaert
Publisher: Routledge
ISBN: 1134097271
Size: 65.94 MB
Format: PDF, Kindle
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In recent years, concerns over the effectiveness of public administration have encouraged the widespread measurement and management of ‘performance’. But is performance management an appropriate model for public sector organizations, and has it proved successful? Moreover, how do the principles of performance management affect how public bodies operate, and the way they relate to the wider community? In this important text, the viability of performance management in public sector organizations is systematically assessed across a number of international case studies. The book provides a framework through which models of performance management can be understood in terms of both their impact within a public sector organization, and the effects that have been seen in countries with contrasting administrational contexts. Managing Performance – International Comparisons critically examines the effects of performance management models in the public sector, and assesses their future evolution. It is an important book for all students and researchers with an interest in management, public administration and public policy.