Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and New Zealand, 1st Edition (Hardback) book cover

Public Sector Accounting, Accountability and Governance

Globalising the Experiences of Australia and New Zealand, 1st Edition

Edited by Robyn Pilcher, David Gilchrist

Routledge

164 pages

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pub: 2018-07-23
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Description

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance.

Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance.

Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

Table of Contents

1. Introduction

ROBYN PILCHER

2 Differential reporting: what does it really mean for the public sector?

ROBYN PILCHER AND DAVID GILCHRIST

3 Depreciation in local government—still the problems continue

ROBYN PILCHER

4 The consequences of the current public sector reporting framework for government accountability and decision making

JANET MACK

5 Westminster system, parliamentary sovereignty and responsible government: executive accountability in New Zealand and Australia

DAVID GILCHRIST

6 The relationship between pre-election reports in New Zealand local governments and voter turnout

BIKRAM CHATTERJEE, ROSS TAPLIN, NICHOLAS PAWSEY, MARY LOW, AND GRANTLEY TAYLOR

7 Watching the watchdogs: how auditing is contributing to governance

PETER WILKINS

8 Same, same but different: a comparison between performance audit and operational audit

ELNAZ VAFAEI, DAVID GILCHRIST, GLENNDA SCULLY, AND HARJINDER SINGH

9 Just do it? A cautionary tale on implementing performance management regimes

JOSEPH DREW AND SASINDU GAMAGE

10 The intention and the reality: A commentary on the not-for-profit reform Agenda in Australia

DAVID GILCHRIST AND ROBYN PILCHER

11 Utopia: joined-up government in Australia and New Zealand

DAVID GILCHRIST AND KAREN KNIGHT

12 Conclusion and globalising accounting, accountability and governance

ROBYN PILCHER

About the Editors

Robyn Pilcher (principal editor, contact and sub-editor)

Robyn PilcherPhD (USyd), FCPA, FIPA, CMA is an Adjunct Associate Professor at Curtin University, Western Australia. Having worked in both academia and as a CPA, Robyn was an academic for over thirty years. She has published both locally and internationally with her research interests centred around public sector accounting, accountability and governance. Robyn also served for several years as a public sector expert with the Institute of Public Accountant's Public Sector Faculty advising on policy to government and the Australian Accounting Standards Board.

David Gilchrist (co-editor)

David Gilchrist is a Professor at the University of Western Australia, a chartered accountant and an economic historian. He has held senior roles in the public sector, not-for-profit sector and in commerce. Prior to becoming an academic, David held the role of Assistant Auditor-General in Western Australia and is currently a member of the Australian Charities and Not-for-profits Commission Advisory Board. David has published academically and as a journalist across a number of areas including public sector governance and the public sector/not-for-profit nexus.

About the Series

Routledge Studies in Accounting

This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research

Learn more…

Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS003000
BUSINESS & ECONOMICS / Auditing
BUS051000
BUSINESS & ECONOMICS / Public Finance
BUS074010
BUSINESS & ECONOMICS / Nonprofit Organizations & Charities / Finance & Accounting