Purpose: The purpose of this study is to examine bribery and its accountability implications within Papua New Guinea's (PNG's) public sector. Design/methodology/approach: Semi-structured interviews were conducted with 11 senior public servants from three central government departments....

The emergence of new public management has been implicated in the changes that have occurred in the public sectors of western democracies. One outcome of these changes is that the public sector is expected to operate in a more commercial manner and that it be accountable not only for the money...

Significant agendas of reform have been implemented in the Australian public sector including the adoption of accrual accounting. The public sector general purpose financial reporting model, like the private sector, is grounded in a ?decision-useful? framework. This model is premised on the...