accountability and efficiency. Changes have occurred in public sector management and in public sector accounting. Techniques such as …. These changes have led to a “new” accounting for the public sector. Performance auditing is compared at the commonwealth and … the state level, and a study is provided of how a change in accounting can affect the organisation, in a social and …

this article, to phenomena such as regulations, public accountability, procedures and forms. From this stems the belief …

between civil servants, as APS managers, and their ministers has changed. Explores the accountability implications of the … commercialization of the APS in the context of the recasting of the accountability responsibilities of civil servants associated with … the demise, in Australia, of Westminster accountability conventions.  …

engendering this enhanced accountability. First reviews the meaning of accountability and the different level of accountability in … the public sector. Then reviews the principal changes in the accountability processes caused by the reforms of the 1980s … and 1990s and questions whether these reforms have led to greater accountability. Concludes that this accountability is …

trends towards democratization, have increased the pressure for accountability and transparency from those in office …