Sustainable Public Procurement—External Forces and Accountability

Public sector governance and accountability

The collection of papers in this special issue has primarily been drawn from the papers representing the ‘‘Corporate Governance and accountability in the Public Sector’’ stream of the Seventh International Critical Management Studies Conference (CMS 7), which was held at the University of Naples Federico II, Italy, in July 2011. The stream was inspired by international reforms focussed on the m...

Public Accountability of Autonomous Public Organizations

New Public Management Approach and Accountability

A new paradigm for public management, called “New Public Management”, has emerged since 1980s that is formed to confront the present problems. This model is originated from the fusion of economic theories and private sector management techniques. The most important particulars of this model are decreasing government size, the decentralization of management authority, the emphasis on efficiency,...

Commercialisation of Public Sector Accounting and Public Accountability

Commercialisation of public sector accounting in Australia has essentially been achieved through extension of private sector accounting standards to the public sector, with the exception of two standards. The first standard relates to financial reporting by segments and the second to related party disclosures. This paper briefly outlines the commercialisation process of public sector accounting...

Information Systems and Public Sector Accountability

................................................................................... 1 1. THE CONTEXT OF PUBLIC SECTOR REFORM......................... 2 1a. Components of Public Sector Reform.................................. 5 2. DEFINING ACCOUNTABILITY.................................................... 6 3. ACCOUNTABILITY OUTCOMES ASSOCIATED WITH NEW COMPUTERISED INFORMATION SYSTEMS.............