Mandate, Independence and Funding
Resolution of a Protracted Struggle Between Parliament and the Executive Over the Powers of the Australian Auditor‐General
Bibliographic Data
| ID | 11959462 |
|---|---|
| Authors | Linda English (College of Accounting, corresponding author), James Guthrie (0000-0003-4683-7976, Macquarie University) |
| Year | 2000 |
| Volume | 59 |
| Issue | 1 |
| Pages | 98-114 |
| Publication date | 2000-03-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Australian Journal of Public Administration (JOURNAL) |
| Journal identifiers | ISSN: 0313-6647 • E-ISSN: 1467-8500 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/1467-8500.00143 |
| OpenAlex | W2042250862 |
| Language | EN |
| Citations received | 5 |
| References cited | 2 |
This paper examines a political struggle in the Australian federal sphere over parliament's right, exercised through the Office of the Auditor‐General, to oversee the accounts and management practices of the executive and entities created by legislation to deliver public services. The period from the early 1970s witnessed a dramatic shift in the method of delivering government services to the community and an increasing attention to economy, efficiency and effectiveness in their administration and delivery. The Australian government has increasingly used private sector organisational models and modern management and accounting practices to deliver a wide range of services. The rise of these ‘new public management’ practices resulted in an erosion of traditional parliamentary oversight of government management and reporting activities. This historical analysis is based upon Porter's (1981) processual analytical framework. The analysis focuses on the action of groups such as the executive, parliamentary committees and the Office of the Auditor‐General as evidenced in documents produced in response to critical events. Models developed by Funnell and Cooper (1998) are used to characterise the transition of public sector audit from a traditional administrative model to a corporatist model
Audit · Business · Chief audit executive · Government (linguistics · Independence (probability theory · Internal audit · Joint audit · Legislation · Mandate · Parliament · Political science · Politics · Private sector · Public sector · Accounting and Organizational Management · Law · Nonprofit Sector and Volunteering · Public Administration · Public Policy and Administration Research · Accounting
The contents of the National Audit Office of Finland performance audits, 2001–2016
A Framework for Reforming the Independence and Accountability of Statutory Officers of Parliament
Playing a zero‐sum game? The pursuit of independence and relevance in performance auditing
Surveying Research on Parliament and Parliamentary Oversight of the Public Sector
Integrity agencies
| Citations per year | 0.22 |
|---|---|
| Citation span | 2003 - 2020 (18) |
| Highly cited | No |