The argument presented in this paper is that a process-based view is useful for identifying good management practices because of its holistic multidimensional view of organisations. A process-based view involves identifying both the external and internal factors of the organisation's environment that affect processes. With regard to the external environment two forces driving processes are discussed: (1) processes involve responding to the macro-and task-environment influences; (2) processes focus on stakeholder satisfaction. With respect to the internal environment, the relationship between processes and the internal environment is twofold: (1) processes drive or are driven by the strategy of the organisation; (2) processes determine or should determine organisational structure. The theoretical model developed provides a useful tool for managers to consider in their thinking about and planning for their organisations.

Supreme audit institutions, such as the auditors‐general, are considered a crucial link in the accountability chain between parliament and the executive arm of government. The purpose of this study is to examine the enabling legislation of the supreme audit institutions of the Association of Southeast Asian Nations (ASEAN) member countries from a public sector accountability and independence perspective. Following on from INTOSAI (1998), English and Guthrie (2000) and De Martinis and Clark (2001), this study uses an accountability and independence framework to identify and compare the current legislation applicable to the supreme audit institutions of the ASEAN member countries with regard to independence, autonomy, mandate, funding issues, and related parliamentary powers. This study finds that while on average each jurisdiction has addressed slightly less than half the total number of issues under examination, there is considerable diversity with regard to the particular issues addressed. The study suggests policy implications to further strengthen the provisions for accountability and independence of supreme audit institutions through amendments to the enabling legislation of the various jurisdictions.

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