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

Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices: Routledge Critical Studies in Public Management

Editat de Zahirul Hoque
en Limba Engleză Hardback – 8 mai 2015
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.
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Specificații

ISBN-13: 9781138783584
ISBN-10: 1138783587
Pagini: 342
Ilustrații: 8 black & white illustrations, 17 black & white tables, 8 black & white line drawings
Dimensiuni: 156 x 234 x 23 mm
Greutate: 0.61 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Critical Studies in Public Management

Locul publicării:Oxford, United Kingdom

Public țintă

Postgraduate

Cuprins

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 

Recenzii

'This book considering the role of Public Accounts Committees and national audit offices provides a timely and original contribution to the literature. Its significance lies in its focus on matters of governance and accountability at the government level, an area that has not been well studied in the accounting domain. This particular text significantly extends our understanding by providing consideration of these institutions in regions across the globe and in continents that are, despite their importance to the global economy, very much under-researched. To add to the richness of the material, practitioners as well as academics have contributed to the book. This should be a 'must read' for researchers, students and practitioners working in the area.' - Jane Broadbent, Professor, Royal Holloway, University of London, UK
'This research monograph is an excellent analysis of the importance of public accounts committee and audit offices in making governments accountable in contemporary times. The selection of papers by leading international authors, provides a contemporary perspective that is geared to comprehend the current and future challenges and provides sign-posts for students, academics and public sector actors to strategically act on these challenges.' - James Guthrie, Professor, Macquarie University, Australia and University of Bologna, Italy
'This book gives a unique insight into the way in which public sector accounts committees and national audit offices contribute to accountability in the public sector. Its uniqueness particularly stems from the types of contributions, from both practitioners and academics, and covers practices in developed countries, such as the UK, Australia and Denmark as well as developing countries, like India, Bangladesh and Kenya.' - Jan van Helden, Emeritus Professor, University of Groningen, The Netherlands'Democratic accountability for the authorisation and use of public monies is one of the bedrocks of our various systems of modern government. This book has produced an excellent collection of studies of these systems, covering some 14 countries/regions across the globe and even including Sweden which operates without a public accounts committee. Their expert analyses reveal the investigative roles of public accounts committees, how well they work with other accountability agents, their effectiveness and the benefits overall to good governance. With an informative introduction, this volume offers a definitive contribution which will be of interest to scholars of various disciplines, parliamentary practitioners, accountability actors, interest groups and the media, as well as the general reader interested in how modern-day accountabilities are exercised.' - John Wanna, Professor, Australian National University, Australia

Descriere

With contributions from renowned scholars and practitioners, and using case studies from developed and developing countries from around the world, this research-based edited collection examines the rationales for current roles of the Public Accounts Committees (PAC) and explores the links between PACs and National Audit Offices. This will be interesting reading for academics, researchers, and advanced students in public management, public accounting and public sector governance. It will also be of interest to researchers working in government.