The study examined the effectiveness of the Auditor General’s Office in enhancing public sector accountability in Zimbabwe. The public sector has been characterised by financial irregularities and mismanagement of funds (Bernard, 2009), yet the AG’s office exist to enhance accountability and...

In this paper, we discuss the role of budgetary integrity, the role of monitoring execution of the budget and the role of incentive contracts based on the performance when the principal controls the administrator of an NRIO via analytical research based on agency theory. In addition, we examine...

International organizations have encouraged national governments to switch from traditional cash-based to business-like accrual accounting, on the presumption that long-run benefits may outweigh substantial implementation and operating costs. We use a quasi-experimental setting to evaluate...