This paper investigates the impact of program budget size on monitoring and competitive bidding in the public sector. A sequential game is developed involving a ministry and bureau strategically interacting in the provision of a public sector good. The ministry copes with imperfect information...

Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved.Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are described and contrasted....

This study provides the first systematic measure of bribery using micro-level data on reported earnings, household spending and asset holdings. We use the compensating differential framework and the estimated sectoral gap in reported earnings and expenditures to identify the size of unobserved...

During the last two decades of New Public Management (NPM), reformist governments have transformed the principle underlying Australia’s government accountability from compliance to performance evaluation. This change has been instituted in three phases, against a backdrop of uncertainty,...