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

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Book:
Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices
Author:
Zahirul Hoque
Publisher:
Routledge
Genre:
Books / Politics
Year:
2015
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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

Making Governments Accountable

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.

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

Routledge Critical Studies in Public Management

Edited by Stephen Osborne

The study and practice of public management has undergone profound changes across the world. Over the last quarter century, we have seen:

increasing criticism of public administration as the over-arching framework for the provision of public services;
the rise (and critical appraisal) of the New Public Management as an emergent paradigm for the provision of public services;
the transformation of the public sector into the cross- sectoral provision of public services; and
the growth of the governance of inter-organizational relationships as an essential element in the provision of public services.

In reality these trends have not so much replaced each other as elided or coexisted together the public policy process has not gone away as a legitimate topic of study, intra- organizational management continues to be essential to the efficient provision of public services, whist the governance of inter-organizational and inter- sectoral relationships is now essential to the effective provision of these services.

Further, whilst the study of public management has been enriched by contribution of a range of insights from the mainstream management literature it has also contributed to this literature in such areas as networks and inter-organizational collaboration, innovation and stakeholder theory.

This series is dedicated to presenting and critiquing this important body of theory and empirical study. It will publish books that both explore and evaluate the emergent and developing nature of public administration, management and governance (in theory and practice) and examine the relationship with and contribution to the over- arching disciplines of management and organizational sociology.

Books in the series will be of interest to academics and researchers in this field, students undertaking advanced studies of it as part of their undergraduate or postgraduate degree and reflective policy makers and practitioners.

1 Unbundled Government
A critical analysis of the global trend to agencies, quangos and contractualisation
Edited by Christopher Pollitt and Colin Talbot

2 The Study of Public Management in Europe and the US
A competitive analysis of national distinctiveness
Edited by Walter Kickert

3 Managing Complex Governance Systems
Dynamics, self- organization and coevolution in public investments
Edited by Geen Teisman, Arwin van Buuren and Lasse Gerrits

4 Making Public Services Management Critical
Edited by Graeme Currie, Jackie Ford, Nancy Harding and Mark Learmonth

5 Social Accounting and Public Management
Accountability for the common good
Edited by Stephen P. Osborne and Amanda Ball

6 Public Management and Complexity Theory
Richer decision-making in public services
Mary Lee Rhodes, Joanne Murphy, Jenny Muir, and John A. Murray

7 New Public Governance, the Third Sector, and Co-Production
Edited by Victor Pestoff, Taco Brandsen, and Bram Verschuere

8 Branding in Governance and Public Management
Jasper Eshuis and Erik-Hans Klijn

9 Public Policy beyond the Financial Crisis
An international comparative study
Philip Haynes

10 Rethinking Public- Private Partnerships
Strategies for turbulent times
Edited by Carsten Greve and Graeme Hodge

11 PublicPrivate Partnerships in the USA
Lessons to be learned for the United Kingdom
Anthony Wall

12 Trust and Confidence in Government and Public Services

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