In line with the current development worldwide, the provision of public infrastructure in Malaysia is undertaken using the public-private partnership approach (PPP). This study explores the way in which accountability is demonstrated in Malaysian tolled highway sector. The study uses the case study approach to examine the implications of PPP arrangement on accountability in the tolled highway s...

good governance is a term indicating the change of paradigm of state and government roles which prepares the way for equal participation for all citizens in decision making process, revealing this reality that governance belongs to public and is organized by them. on the other hand, e-government is a powerful instrument which causes the better public service, decrease of waste time, improvement...

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...

Accountability has been a watchword in education for decades—for who could be against it? It has not been a reality, however, because accountability is threatening to many and because, even when desired, it is difficult to implement. There are signs, however, that times are changing. Today, accountability is not only taken more seriously but also sometimes promises to have real teeth. Yet, the ...

Little has been written about how regulatory bodies define and demonstrate accountability. This paper describes a substudy of a research project on accountability in healthcare. The aim was to increase understanding of how regulatory bodies perceive and demonstrate accountability to their stakeholders. Twenty-two semi-structured interviews were conducted with provincial/territorial CEOs from th...

This study focuses on the knowledge transfer activities of members of CPA Australia who hold senior and top positions in public sector entities at federal, state or local government levels. Public sector structural reforms towards managerialism, commercialisation, accountability and performance reporting are deemed to have given accounting professionals key roles in their entity’s knowledge man...

Hanushek and Raymond have provided us with an elegant and coherent set of arguments for accountability in the public provision of education. Their main empirical contribution is the characterization of the different types of accountability systems in the United States. They go on to show how the operation of incentives in the public sector is not easy to administer and evaluate. Specifically th...

The rhetoric of open government data (OGD) promises that data transparency will lead to multiple public benefits: economic and social innovation, civic participation, public-private collaboration, and public accountability. In reality much less has been accomplished in practice than advocates have hoped. OGD research to address this gap tends to fall into two streams – one that focuses on data ...