From the early 1990s, Australia and New Zealand pioneered the application of business-style accounting practices to all government activities. Today these business-style practices are advocated for governments around the world, either via International Financial Reporting Standards or via the...

This paper argues that accountability in organizations should not be constrained to responsibilities alone, but it must also comprise the previous commitments without which responsibilities remain meaningless. It also asserts that transparency should not be merely predicated upon the production...