Public sector accounting, governance and accountability : experiences from Australia and New zealand / edited by Robyn Pilcher and David Gilchrist.
Contributor(s): Pilcher, Robyn [editor.] | Gilchrist, David [editor.].Series: Routledge studies in accounting.Publisher: Abingdon, Oxon ; New York, NY : Routledge, Taylor & Francis Group, c2019Edition: 1st Edition.Description: xiv, 164 pages ; 24 cm.ISBN: 9781138563384 (hardback : alk. paper).Subject(s): Finance, Public -- Australia -- Accounting | Administrative responsibility -- Australia | Public administration -- Australia | Finance, Public -- New Zealand -- Accounting | Administrative responsibility -- New Zealand | Public administration -- New Zealand | Business & financeDDC classification: 657.80994
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Includes bibliographical references and index.
Introduction / Robyn Pilcher -- Differential reporting : what does it really mean for the public sector? / Robyn Pilcher & David Gilchrist -- Depreciation in local government : still the problems continue / Robyn Pilcher -- The consequences of the current public sector reporting framework for government accountability and decision-making / Janet Mack -- Westminster system, parliamentary sovereignty and responsible government : executive accountability in New Zealand and Australia / David Gilchrist -- The relationship between pre-election reports in New Zealand local governments and voter turnout / Bikram Chatterjee, Ross Taplin, Nicholas Pawsey, Mary Low & Grantley Taylor -- Watching the watchdogs : how auditing is contributing to governance / Peter Wilkins -- Same, same but different : a comparison between performance audit and operational audit / Elnaz Vafaei, David Gilchrist, Glennda Scully & Harjinder Singh -- Just do it? : a cautionary tale on implementing performance management regimes / Joseph Drew -- The intention and the reality : a commentary on the not-for-profit reform agenda in Australia / David Gilchrist & Robyn Pilcher -- Utopia: joined-up government in Australia and New Zealand / David Gilchrist & Karen Knight -- Conclusion and globalising accounting, accountability and governance / Robyn Pilcher -- Index.