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Public Sector Accounting, Accountability and Governance最新文献

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Conclusion and globalising accounting, accountability and governance 结论和全球化的会计，问责制和治理
Public Sector Accounting, Accountability and Governance Pub Date : 2018-07-17 DOI: 10.4324/9781315121727-12
Robyn Pilcher
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引用次数: 0
Just do it? A cautionary tale on implementing performance management regimes 就这么做?一个关于实施绩效管理制度的警示故事
Public Sector Accounting, Accountability and Governance Pub Date : 2018-07-17 DOI: 10.4324/9781315121727-9
J. Drew, S. Gamage
{"title":"Just do it? A cautionary tale on implementing performance management regimes","authors":"J. Drew, S. Gamage","doi":"10.4324/9781315121727-9","DOIUrl":"https://doi.org/10.4324/9781315121727-9","url":null,"abstract":"There has been a recent trend towards the use of performance indicators – often predicated on financial data – to enhance accountability and transparency of local government both in Australia and abroad. However, performance management also brings with it a range of risks including inter alia unintended performance distortion, synecdochal gap and intended distortions. This chapter reviews the substantial scholarly literature on government performance management before applying the concepts to a particular instance of high stakes performance management: the New South Wales Fit for the Future program. Fit for the Future required councils to self-assess against seven ratios drawn from financial statement data. Councils which failed to achieve the prescribed benchmarks were subject to forced amalgamations. Empirical evidence is provided which suggests significant levels of distortion in the performance management data. It is argued that careful design and testing of ratios – in order to avoid deleterious outcomes – is extremely important in any performance management regime, irrespective of whether accounting data from audited financial statements is used.","PeriodicalId":315824,"journal":{"name":"Public Sector Accounting, Accountability and Governance","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132406705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Depreciation in local government—still the problems continue 地方政府的贬值问题依然存在
Public Sector Accounting, Accountability and Governance Pub Date : 2018-07-17 DOI: 10.4324/9781315121727-3
Robyn Pilcher
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引用次数: 2
The consequences of the current public sector reporting framework for government accountability and decision making 现行公共部门报告框架对政府问责制和决策的影响
Public Sector Accounting, Accountability and Governance Pub Date : 2018-07-17 DOI: 10.4324/9781315121727-4
J. Mack
{"title":"The consequences of the current public sector reporting framework for government accountability and decision making","authors":"J. Mack","doi":"10.4324/9781315121727-4","DOIUrl":"https://doi.org/10.4324/9781315121727-4","url":null,"abstract":"In this chapter, the changes that have occurred in the Australian government’s(Commonwealth) accounting systems and its reporting/disclosure regimes over the last 30 years and the consequential effects on accountability will be considered. Many of these changes result from a combination of several factors (Broadbent & Guthrie 1992; Ryan 1995). One of the factors proposed as being a catalyst for the changes is the emergence of the ‘new right’ and its promotion of market solutions to public sector resourcing problems (Hood 1991). Whilst the focus here is on the Australian Commonwealth government, it is also relevant to the various state governments within Australia that have adopted similar changes and to international jurisdictions since these changes have also occurred in other western democracies. As an example, accrual accounting, badged as resource accounting, was introduced in the United Kingdom (UK) in 2001 (Connolly & Hyndman 2006). There were in the UK, as there had been in Australia, concerns about the ability of accrual accounting to deliver effective accountability mechanisms (Carlin 2005).","PeriodicalId":315824,"journal":{"name":"Public Sector Accounting, Accountability and Governance","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114299606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Westminster system, parliamentary sovereignty and responsible government 威斯敏斯特体制，议会主权和责任政府
Public Sector Accounting, Accountability and Governance Pub Date : 2018-07-17 DOI: 10.4324/9781315121727-5
D. Gilchrist
{"title":"Westminster system, parliamentary sovereignty and responsible government","authors":"D. Gilchrist","doi":"10.4324/9781315121727-5","DOIUrl":"https://doi.org/10.4324/9781315121727-5","url":null,"abstract":"","PeriodicalId":315824,"journal":{"name":"Public Sector Accounting, Accountability and Governance","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131769195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Utopia 乌有之乡
Public Sector Accounting, Accountability and Governance Pub Date : 2018-07-17 DOI: 10.4324/9781315121727-11
D. Gilchrist, K. Knight
{"title":"Utopia","authors":"D. Gilchrist, K. Knight","doi":"10.4324/9781315121727-11","DOIUrl":"https://doi.org/10.4324/9781315121727-11","url":null,"abstract":"","PeriodicalId":315824,"journal":{"name":"Public Sector Accounting, Accountability and Governance","volume":"182 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133280834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The intention and the reality 意图和现实
Public Sector Accounting, Accountability and Governance Pub Date : 2018-07-17 DOI: 10.4324/9781315121727-10
D. Gilchrist, Sian Flynne, Robyn Pilcher
{"title":"The intention and the reality","authors":"D. Gilchrist, Sian Flynne, Robyn Pilcher","doi":"10.4324/9781315121727-10","DOIUrl":"https://doi.org/10.4324/9781315121727-10","url":null,"abstract":"","PeriodicalId":315824,"journal":{"name":"Public Sector Accounting, Accountability and Governance","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126320302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Differential reporting 差异报告
Public Sector Accounting, Accountability and Governance Pub Date : 2018-07-17 DOI: 10.4324/9781315121727-2
Robyn Pilcher, D. Gilchrist
{"title":"Differential reporting","authors":"Robyn Pilcher, D. Gilchrist","doi":"10.4324/9781315121727-2","DOIUrl":"https://doi.org/10.4324/9781315121727-2","url":null,"abstract":"","PeriodicalId":315824,"journal":{"name":"Public Sector Accounting, Accountability and Governance","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114908373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Watching the watchdogs 看着看门狗
Public Sector Accounting, Accountability and Governance Pub Date : 2018-07-17 DOI: 10.4324/9781315121727-7
P. Wilkins
{"title":"Watching the watchdogs","authors":"P. Wilkins","doi":"10.4324/9781315121727-7","DOIUrl":"https://doi.org/10.4324/9781315121727-7","url":null,"abstract":"","PeriodicalId":315824,"journal":{"name":"Public Sector Accounting, Accountability and Governance","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122262568","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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