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Full Description
Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability.
With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government.
This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.
Contents
Foreword Preface Part I: Introduction and Context 1. Public Accountability: The role of the Auditor General in Legislative oversight 2. Partnering with the Auditor-General's Office to Improve the Effectiveness of a Public Accounts Committee: An Auditor-General's perspective 3. Government Accountability in Sri Lanka: The roles of parliamentary oversight committees and Auditor General's office 4. Parliamentarians' Relations with the Auditor General of Canada during Sheila Fraser's Mandate (2001-2011) 5. Danish Public Sector Performance Audit: An SAI and PAC Tango Part II: Public Accounts Committees in Europe 6. The Public Accounts Committee of the House of Commons 7. In the Absence of a Public Accounts Committee: The Swedish experience Part III: Public Accounts Committees in Australia and the Pacific 8. Pragmatism, Black Letter Law and Australian Public Accounts Committees 9. Making a Public Accounts Committee Effective: A Chair's perspective from the state of New South Wales, Australia 10. Public Accounts Committees in the Pacific - A PEFA Perspective Part IV: Public Accounts Committees in Asian Regions 11. The Development of Public Accounts Committees of Bangladesh's Parliament: An overview 12. The Role of the Public Accounts Committee in Enhancing Government Accountability in Malaysia 13. Responses to Public Accounts Committee of India: A textual analysis 14. Promoting Public Sector Accountability in Indonesia: An historical overview 15. The Public Accounts Committees in Thailand: A short note Part V: Public Accounts Committees in African Regions 16. Evolution and Effectiveness of the Kenyan Public Accounts Committee 17. Strengthening PACs in Small Parliaments: Perspectives from the Caribbean
