Promoting Accountability in Municipalities

Bibliographic Data

ID11961911
AuthorsGarry D Carnegie (0000-0002-6871-9869, Government of Spain, corresponding author)
Year2005
Volume64
Issue3
Pages78-87
Publication date2005-09-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueAustralian Journal of Public Administration (JOURNAL)
Journal identifiersISSN: 0313-6647 • E-ISSN: 1467-8500
PublisherWiley (PUBLISHER • GB)
DOI10.1111/j.1467-8500.2005.00454.x
OpenAlexW2002499944
LanguageEN
Citations received7

Local government financial reporting reforms in Australia in the late 1980s and early 1990s were promoted on the basis of usefulness for decision making and for enhanced accountability purposes. Persistent criticisms of these reforms continue to be made, including those made by councillors and other ratepayers who often appear to find such information to be too narrow, too complex and often bewildering. A case is made for rethinking the present mentality, requirements and practices, especially with respect to the contrived recognition of ‘community assets’. Instead, an emphasis is placed on advancing broad-scope accountability and meaningful financial reporting. To this end, the disclosure of a set of factual, reliable and interpretable indicators is proposed to enable a broader, more functional notion of accountability to be applied in Australian local government within prevailing social and organisational contexts. This contribution seeks to present a series of views, questions and proposals that are strictly concerned with ‘promoting accountability in municipalities’ (PAM)

Accountability · Business · Government (linguistics · Local government · Political science · Public relations · Scope (computer science · Set (abstract data type · Law · Public Administration · Public Policy and Administration Research · Accounting

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