The Processes of Public Accountability

Mulgan, Richard

doi:10.1111/j.1467-8500.1997.tb01238.x

Cited by 101 publications

(127 citation statements)

References 8 publications

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“…There is extensive literature expressing concern about the applicability of private sector financial reporting standards for the public sector (see, for example, Barton, 1999;Christensen, 2003;Ellwood & Newberry, 2007;Guthrie, 1998;Lapsley, 1999;2009;Mulgan, 1997;Newberry & Pallot, 2005). Such standards do not sufficiently acknowledge the fundamental differences in the nature, purpose and functions of government from those of the private sector, and may thus result in financial information that is not relevant for stakeholder needs (Barton, 2011).…”

Section: Introductionmentioning

confidence: 99%

Financial Reporting Dilemmas for the Maltese Local Government

Caruana¹,

Mattei²

2017

JMAA

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Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards (IFRS). Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.

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Section: Introductionmentioning

confidence: 99%

Financial Reporting Dilemmas for the Maltese Local Government

Caruana¹,

Mattei²

2017

JMAA

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“…Accordingly, all regional authorities have to report their programs and activities in accountable and transparent Local Government Financial Statements (LKPD). As argued by Sinclair (1995) and Mulgan (1997), who developed the concept of accountability which synthesizes the accountability framework in public sector, local government heads are obliged to provide high commitment in carrying out their activities. In order to produce high quality LKPD, they have to ensure the availability of competent human resources in managing local government finance and develop reliable accounting information system, which is supported by reasonable internal control system.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Local Government Heads

2016

IJSR

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Abstract:This study aims at empirically examining and analyzing the effect of local government heads' commitment and human resource competency in financial management on: (1) local government accounting information system; (2) internal control system directly, and indirectly through accounting information system; and (3) audit opinion of local government financial statements directly, and indirectly through accounting information and internal control systems. The study employs a quantitative method using path analysis techniques applied on data collected from fifteen local government financial statements and 495 respondents from local governments in Southeast Sulawesi, Indonesia. The results of this study indicate that: (1) local government heads' commitment and human resource competency are significantly positive to determine the reliability of local government accounting information system and can explain 83.7% of its variation, while the remaining 16.3% are influenced by other factors outside the model; (2) local government heads' commitment, human resource competency, and local government accounting information system are statistically significant to affect the adequacy of internal control system and can explain 84% of its variation, while the remaining 16% are influenced by other factors outside the model; and (3) local government heads' commitment, human resource competency, local government accounting information system, and internal control system are significantly positive to determine the audit opinion of local government financial statements in Southeast Sulawesi Province, and can explain 73.4% of its variation, while the remaining 26.6% are influenced by other factors outside the model. This study contributes to the development of the theory and concept of state/local government finance accountability and financial audit, particularly at local governments in Indonesia. It can be used as a reference to improve the accountability of local government financial statements.

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“…Accountability plays a greater role in public administration (Mulgan, 1997;Yang, 2012). The term is socially constructed and is a contested concept (Michael, 2005;Mulgan, 2000).…”

Section: Introductionmentioning

confidence: 99%

“…Public sector accountability requires governments to justify the source and utilization of public resources (Almquist et al, 2013;De Jesus and Eirado, 2012;Laegreid et al, 2008) because governments are largely perceived as inefficient and poorly performing in service delivery (Barton, 2006;Hui et al, 2011). The growing concern on how government spends money increases public demand and pressure on the government to manage resources prudently (Bakar et al, 2011;Almquist et al, 2013;Bhuiyan and Amagoh, 2011;Mulgan, 1997).…”

Section: Introductionmentioning

confidence: 99%

Public Accountability System: Empirical Assessment of Public Sector of Malaysia

Said¹,

Alam²,

Aziz³

2015

Asian J. of Scientific Research

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This study assesses the status of accountability practices of the Malaysian public sector in response to the recent report of the Auditor General that revealed corruption, weakness and lack of control in asset management. Primary data was collected using a questionnaire distributed through Google Docs application to the heads of 682 departments and agencies under 24 federal ministries, including the Prime Minister Department. The final sample of the study consists of 109 respondents. The data gathered were based on the opinions of respondents on the 10 factors of public accountability practices in their respective departments or agencies using a seven-point Likert scale that ranged from 1 (strongly disagree) to 7 (strongly agree). Data were analyzed using descriptive statistics and factor analysis. Data reliability was tested using Cronbach's alpha test. Data validity and normality were tested using the Shapiro Wilk's test. About 87.3% of the respondents indicated that their departments and agencies generally implement accountability practices. However, priority accountability factor differs among service schemes. Accountability in administrative and diplomatic, education and medical and health services is below the overall average. The study findings are useful in providing awareness to policy makers and in encouraging accountability environments in many countries, especially Malaysia.

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The Processes of Public Accountability

Cited by 101 publications

References 8 publications

Financial Reporting Dilemmas for the Maltese Local Government

Financial Reporting Dilemmas for the Maltese Local Government

The Effect of Local Government Heads

Public Accountability System: Empirical Assessment of Public Sector of Malaysia

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