Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices

ISBN-13: 9781138783584 / Angielski / Twarda / 2015 / 316 str.

Zahirul Hoque

Opis

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.

Spis treści

Foreword  Preface  Part I: Introduction and Context  1. Public Accountability: The role of the Auditor General in Legislative oversight  2. Partnering with the Auditor-General’s Office to Improve the Effectiveness of a Public Accounts Committee: An Auditor-General’s perspective  3. Government Accountability in Sri Lanka: The roles of parliamentary oversight committees and Auditor General’s office  4. Parliamentarians’ Relations with the Auditor General of Canada during Sheila Fraser’s Mandate (2001-2011)  5. Danish Public Sector Performance Audit: An SAI and PAC Tango  Part II: Public Accounts Committees in Europe  6. The Public Accounts Committee of the House of Commons  7. In the Absence of a Public Accounts Committee: The Swedish experience  Part III: Public Accounts Committees in Australia and the Pacific  8. Pragmatism, Black Letter Law and Australian Public Accounts Committees  9. Making a Public Accounts Committee Effective: A Chair’s perspective from the state of New South Wales, Australia  10. Public Accounts Committees in the Pacific – A PEFA Perspective  Part IV: Public Accounts Committees in Asian Regions  11. The Development of Public Accounts Committees of Bangladesh’s Parliament: An overview  12. The Role of the Public Accounts Committee in Enhancing Government Accountability in Malaysia  13. Responses to Public Accounts Committee of India: A textual analysis  14. Promoting Public Sector Accountability in Indonesia: An historical overview  15. The Public Accounts Committees in Thailand: A short note  Part V: Public Accounts Committees in African Regions  16. Evolution and Effectiveness of the Kenyan Public Accounts Committee  17. Strengthening PACs in Small Parliaments: Perspectives from the Caribbean 

O autorze

Zahirul Hoque is Professor and Head of the Department of Accounting at La Trobe Business School, Australia and the founding Editor-in-Chief of Journal of Accounting & Organizational Change (Emerald).