SPOTLIGHT ON ACCOUNTABILITY AND AUDITING Accountability and governance in the public sector : Spring 2001 A comprehensive inter-linked research database search was conducted using the key words "government; public sector; governance; corporate governance; financial management; audit; internal control; risk management; transparency" and related abstractions. The results of the search were consequently analysed, sorted and assessed for applicability. Aiken, M. and Capitanio, C. Accrual accounting valuations and accountability in government: A potentially pernicious union. Australian Journal of Public Administration. Dec95. Vol. 54, issue 4, p564(12). Alt, F.T. The public and private sectors: Goose and gander or apples and oranges. Public Manager. Winter99/2000. Vol. 28, issue 4, p25(3). Andrews, M. Adjusting external audits to facilitate results-oriented government. International Journal of Government Auditing. Apr 2001. Vol. 28, issue 2. P10. Anonymous. Audit and Accountability in the Public Sector: Problems and Perspectives. Financial Accountability & Management. May95. Vol. 11, issue 2, p107(4). Anonymous. Corporate governance in the public sector. Accountancy: International Edition. Aug95. Vol. 116, issue 1224, p87(2). Anonymous. Differentiating Financial Accountability and Management in Governments, Public Services and Charities. Financial Accountability & Management. Summer85. Vol. 1, issue 1, p11(22). Anonymous. IFAC study examines public-sector corporate governance. Journal of Accountancy. Oct 2000. Vol. 190, issue 4, p31. Anonymous. Improving government accountability: First IFAC standards. Management Accounting: agazine for Chartered Management Accountants. Jan99. Vol. 77, issue 1, p5(2). Anonymous. Public sector accountability depends on rigorous independent audit. Management Accounting: Magazine for Chartered Management Accountants. Oct94. Vol. 72, issue 9, p3(2). Anonymous. Risk management at the heart of good corporate governance. Management Accounting: Magazine for Chartered Management Accountants. Jan97. Vol. 75, issue 1, p24(2). Armstrong, P. and Tomes, A. Art and accountability: the languages of design and managerial control. Accounting, Auditing and Accountability Journal. 1996. Vol. 9, No. 5. Bargerstock, A.S. The HRM Effectiveness Audit: A Tool for Managing Accountability in HRM. Public Personnel Management. Winter2000. Vol. 29, issue 4, p517(10). Barrett, P. Balancing Accountability and Efficiency in a More Competitive Public Sector Environment. Australian Journal of Public Administration. Sep2000. Vol. 59, issue 3, p58(14). Barrett, P. Corporate governance - Public Sector-style. Australian Accountant. Aug97. Vol. 67, issue 7, p30(2). Bertok, J. OECD Supports the Creation of Sound Ethics Infrastructure: OECD Targets Both the 'Supply Side' and the 'Demand Side' of Corruption. Public Personnel Management. Winter99. Vol. 28, issue 4, p673(15). Bordignon, M. and Minelli, E. Rules transparency and political accountability. Journal of Public Economics. Apr2001. Vol. 80, issue 1, p73(25). Brereton, M. and Temple, M. The new public service ethos: An ethical environment for governance. Public Administration. 1999. Vol. 77, issue 3, p455(20). Burrowes, A. and Persson, M. The Swedish management audit: a precedent for performance and value for money audits. 2000. Managerial Auditing Journal. Vol. 15, No. 3. Charkham, J. Corporate governance overcoded? Has Hampel meant progress? European Business Journal. 1999. Vol. 11, issue 1, p179(5). Curtis, D. Performance management for participatory democracy: thoughts on the transformation process in South African local government. International Journal of Public Sector Management. 1999. Vol. 12, No. 3. Deleon, L. Accountability in a `Reinvented' Government. Public Administration. Autumn98. Vol. 76, issue 3, p539(20). Downes, B.T. The role of governments in 21st century governance: A concluding essay. Social Science Journal. 1998. Vol. 35, issue 4, p589(12). Dyck, A. Privatization and corporate governance: Principles, evidence, and future challenges. The World Bank Research Observer. Spring 2001. Vol. 16, issue 1, p.59. Eckhart, K.S., Widener, S.K. and Johnson, L.E. Governance and Local Government. Internal Auditor. Jun2001. Vol. 58, issue 3, p51(5). Fa, Z. Economic accountability audit by internal auditing departments. Managerial Auditing Journal. 1997. Vol. 12, No. 4. Force, M.S. Contemplating accountability. Government Accountants Journal. Summer98. Vol. 47, issue 2, p4(2). Foster, C. Reflections on the true significance of the Scott report for government accountability. Public Administration. Winter96. Vol. 74, issue 4, p567(26). Funnell, W. The Curse of Sisyphus: Public Sector Audit Independence in an Age of Economic Rationalism. Australian Journal of Public Administration. Dec97. Vol. 56, issue 4, p87(19). Gendron, Y., Cooper, D.J. and Townley, B. In the name of accountability - State auditing, independence and new public management. Accounting, Auditing & Accountability Journal. 2001. Vol. 14, No. 3. Gilmour, R.S. and Jensen, L.S. Reinventing government accountability: Public functions, privatization, and the meaning of `state action.' Public Administration Review. May/Jun98. Vol. 58, issue 3, p247(12). Gregory, R. and Hicks, C. Promoting Public Service Integrity: A Case for Responsible Accountability. Australian Journal of Public Administration. Dec99. Vol. 58, issue 4, p3(13). Greifer, N. Risk management: A primer for finance officers and public managers. Government Finance Review. Jun 2001. Vol. 17, issue 3, p31. Harding, F. Corruption: Rising to the challenge. IS Audit & Control Journal. 1999. Vol. 6, p15. Holzer, M. and Halachmi, A. Measurement as a means of accountability. International Journal of Public Administration. 1996. Vol. 19, issue 11-12, p1921(23). Hoque, Z. and Moll, J. Public sector reform - Implications for accounting, accountability and performance of state-owned entities (an Australian perspective). International Journal of Public Sector Management. 2001. Vol. 14, No. 4. Kamoche, K. Competence-creation in the African public sector. International Journal of Public Sector Management. 1997. Vol. 10, issue 4, p268(11). Kettl, D.F. The Transformation of Governance: Globalization, Devolution, and the Role of Government. Public Administration Review. Nov/Dec2000. Vol. 60, issue 6, p488(10). Klasny, E.M. Government reporting faces an overhaul. Journal of Accountancy. Jan 2000. Vol. 189, issue 1, p49. Kluvers, R. Program Budgeting and Accountability in Local Government. Australian Journal of Public Administration. Jun2001. Vol. 60, issue 2, p35(9). Lightle, S.S. and Bushong, J.G. The Role of Internal Audit in the Effort to Improve Audit Committee Effectiveness. Ohio CPA Journal. Oct-Dec2000. Vol. 59, issue 4, p39(5). Lynn Jr., L.E., Heinrich, C.J. and Hill, C.J. Studying Governance and Public Management: Challenges and Prospects. Journal of Public Administration Research & Theory. Apr2000. Vol. 10, issue 2, p233(29). McCrindell, J.Q. Performance and accountability: The public sector's challenge for the '90s. CMA Magazine. Oct94. Vol. 68, issue 8, p31(1). Miley, F. Comparing government reporting: Looking for accountability. Australian CPA. Feb 2000. Vol. 70, issue 1, p26. Mulgan, R. Comparing Accountability in the Public and Private Sectors. Australian Journal of Public Administration. Mar2000. Vol. 59, issue 1, p87(11). Pallot, J. Service Delivery: The Audit Dimension. Australian Journal of Public Administration. Sep99. Vol. 58, issue 3, p43(7). Parker, L. and Gould, G. Changing public sector accountability: critiquing new directions. Accounting Forum. Jun99. Vol. 23, issue 2, p109(27). Power, M. Making things auditable. Accounting Organizations & Society. Feb/Apr96. Vol. 21, issue 2-3, p289(27). Preston, N. Ethics and Government: Preliminary Considerations. Australian Journal of Public Administration. Dec99. Vol. 58, issue 4, p16(3). Rabinowitz, A.M. Corporate Governance and Accountability: What Role for the Regulator, Director, and Auditor? The CPA Journal. Jan 2001. Vol. 71, issue 1, p10. Rayner, M. International trends in redefining the role of the public sector: Canada's experience. Australian Journal of Public Administration. Sep95. Vol. 54, issue 3, p299(7). Roberts, A.S. Less Government, More Secrecy: Reinvention and the Weakening Law. Public Administration Review. Jul/Aug2000. Vol. 60, issue 4, p308(13). Rutherford, B.A. The Reconstruction and Presentation of Performance Indicators in Executive Agency External Reports. Financial Accountability & Management. Aug2000. Vol. 16, issue 3, p225(25). Ryan, C. and Ng, C. Public Sector Corporate Governance Disclosures: An Examination of Annual Reporting Practices in Queensland. Australian Journal of Public Administration. Jun2000. Vol. 59, issue 2, p11(12). Sinason, D.H. A Study of the Effects of Accountability and Engagement Risk on Auditor Materiality Decisions in Public Sector Audits. Journal of Public Budgeting Accounting & Financial Management. Spring2000. Vol. 12, issue 1, p1(21). Sinclair, A. The chameleon of accountability: Forms and discourses. Accounting Organizations & Society. Feb/Apr95. Vol. 20, issue 2-3, p219(19). Spira, L.F. Independence in Corporate Governance: the Audit Committee Role. Business Ethics: A European Review. Oct99. Vol. 8, issue 4, p262(12). Stanton, T.H. Accountability of government sponsored enterprises. Journal of Public Budgeting Accounting & Financial Management. Spring99. Vol. 11, issue 1, p155(18). Stapenhurst, F. and Langseth, P. The role of the public administration in fighting corruption. International Journal of Public Sector Management. 1997. Vol. 10, issue 5, p311(20). Swanson, R.M. Internal controls: Tools, not hoops. Strategic Finance. Sep 1999. Vol. 81, issue 3, p6. Taylor, D.W. Facts, myths and monsters: understanding the principles of good governance. International Journal of Public Sector Management. 2000. Vol. 13, No. 2. Theobald, R. Enhancing public service ethics. Administration & Society. Sep97. Vol. 29, issue 4, p490(15). Thurston, A. Records management as a public sector accountability function. International Journal of Government Auditing. Oct97. Vol. 24, issue 4, p7(3). Vanasco, R.R., Skousen, C.R. and Verschoor, C.C. Reporting on the entity's control structure: an international perspective. Managerial Auditing Journal. 1995. Vol. 10, No. 6. Vincent, J. Managing risk in public services: A review of the international literature. International Journal of Public Sector Management. 1996. Vol. 9, No. 2. Werhar-Seebach, S. A new culture for accountability. CA Magazine. May96. Vol. 129, issue 4, p39(3). Williams, A. Developments in corporate governance around the world. Benefits & Compensation International. Jun 2000. Vol. 29, issue 10, p3. Wilson, I. The new rules: ethics, social responsibility and strategy. Strategy and Leadership. 2000. Vol. 28, No. 3.
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