ACCOUNTABILITY AND THE ICAC*

Accountability is a vogue word. It has been around for a while now, but does not seem to be going out of fashion. Probably that is because the word reflects and reinforces a value system in relation to government and administration which is solid and good, not just a passing fad. If that is right, then the only difficulty with the notion of accountability is that it may be bandied round to such an extent as to become a mere slogan, a substitute for thought.     

THE FINANCIAL ACCOUNTABILITY AND CONTROL STRUCTURE OF PUBLIC SECTOR UTILITIES*

Abstract: Profit-based financial measures have been given prominence in the present financial accountability and control systems of public sector utilities in Australia. As a result, periodic evaluation of financial accountability and managerial performance suffers from a lack of objective-orientation. Assessing the financial accountability and controlling the activities of public utilities properly requires information consistent with their operational environment. Neither clear financial policies and targets, nor a set of environment-specific performance measures have been outlined by the government. The paper proposes that, in addition to profit measures, consideration should also be given to non-profit measures if an improvement is really desired in the monitoring of managerial performance and in accountability of those utilities which operate in virtual monopoly or near-monopoly situations.     

THE EYE OF DOUBT: NEUTRALITY,RESPONSIBILITY, AND MORALITY*

Abstract: The conditions of employment of a professional public service together with the wide-ranging consequences of the actions of public servants combine to require considerable moral responsibility. Whatever political neutrality means for public servants, it does not mean moral neutrality. If public servants were never to exercise moral judgement in moments of truth there would be little justification for endowing the profession with the status and security it now enjoys. After some discussion of the origins of the professional public service, several recent cases of morally responsible public servants are reviewed and the arguments frequently given to avoid or trivialise morality are evaluated. My claim is that courage is the key to morality. The ordinary moral obligations that lie upon us all apply with added force to public servants. The truth that the eye of doubt beholds is that political neutrality brings moral responsibility. … the more civil servants, the more thieves… The Great Elector … not from the Castle … not from the village… Kafka … polite, upright, and mild… Hegel     

ACCOUNTABILITY AND PERFORMANCE IN PUBLIC ENTERPRISE: THE BRITISH DEBATE*

Abstract: This paper examines recent developments in the debate in Britain about the role of public enterprises which are wholly owned by the State, that is, the nationalized industries. The changing political and economic context surrounding public enterprise is briefly outlined and the successive attempts to give operational significance to concepts of accountability and performance are noted. In the light of this review recent developments in the framework of control are discussed. It is argued that the parliamentary system has failed to develop adequate criteria of accountability and performance for the nationalized industries, in part because of inherent difficulties common to systems of representative government, which in Britain have been exacerbated by a declining rate of economic growth and attendant attempts to reduce public expenditure.     

CHALLENGES OF THE NEXT TWENTY YEARS: FUTURE DIRECTIONS FOR TRAINING*

Abstract: This paper looks at the ever-increasing pace of change in modern society, and its impact on public:services. Challenges to the training and staff development function to help public services adjust to these changes in the period into the twenty-first century are discussed. Providing means to stimulate senior officials to reflect on their work in a context broader than that of the everyday job, and ensuring a flexible, open relationship between those officials and specialised human resource professionals, are seen as essential requirements.     

THE CONCEPT OF PUBLIC MANAGEMENT AND THE AUSTRALIAN STATE IN THE 1980s

Abstract: The adoption of the discourse of management by Australian public services in the 1980s can be seen as a cultural revolution. Results-oriented management, subordinated to economic considerations, is the dominant approach. The upper levels of the public services have been remodelled in the form of a technically-oriented elite recruited on merit, defined in terms of higher education credentials, drawing a technical intelligentsia, or "new class", into public employment. Although "people and process" approaches, espoused in particular by women, find a place in the new culture, they are subordinated to the demands of scientific management. While the technical intelligentsia is resistant to traditional forms of bureaucratic authority and open to rational debate and new ideas, its members are not well equipped to take account of the substantive concerns of public policy and service provision. The distinctiveness of public management is submerged by inappropriate private sector models, and issues tend to be reduced to economic ones. The paradox that this culture has risen to prominence under Labor governments is explored and the developments are placed in the context of contemporary demands placed on the Australian state by private capital.     

WORKFARE IN THE 1980s: SUCCESSES AND LIMITS

Between 1981 and 1987 twenty-eight states experimented with workfare programs. By requiring mandatory community service from welfare recipients, the states hoped to reduce welfare caseloads as well as increase community service. Based in part on those program experiences, Congress included the first national workfare requirement in the 1988 welfare reform package (the Family Support Act). This study is the first to attempt to evaluate the implementation and impact of workfare on a national basis. A pooled, cross-section, longitudinal model is used to estimate the effect of workfare on AFDC caseloads. Despite the low level of state-level implementation, the evidence suggests that workfare may have contributed to welfare caseload reductions in the 1980s.     

ACCOUNTABILITY AND CREDIBILITY IN THE MANAGEMENT OF COMPLEX HAZARDOUS TECHNOLOGY

The requirements for dependable management of complex hazardous technologies include multiple barriers against serious failure, clear accountability for errors, and credibility for the decision-making process. Unfortunately, these requirements are in direct conflict. These conflicts can undermine the public's assurance that their health and safety concerns are being properly addressed. These conflicts can be reduced by the adoption of policies that enhance information exchange and evaluation, thereby, complementing the current policies based on physical safe guards and adversarial processes.     

GOVERNMENT-OWNED COMPANIES AND SUBSIDIARIES: ISSUES IN ACCOUNTING, AUDITING AND ACCOUNTABILITY*

Parliamentary committees (and especially the one I chair) seldom make headlines and often, perhaps after months or even years of toil, a carefully researched report is left to gather dust unnoticed. So I welcome the attention on this occasion.     

THE POWER OF THE PURSE AND BUDGETARY ACCOUNTABILITY: EXPERIENCES FROM SUBNATIONAL GOVERNMENTS IN CHINA

Accountability is the cornerstone of fiscal administration. This research studies the relationship between accountability and the sharing of budgetary power. We found that the accountability in China is supported by the superior of bureaucratic power, instead of the comprehensiveness of various accountability components. The implication is that the accountability is facilitated in terms of emphasising to whom government officials are accountable within the chain of command, reducing goal conflicts and improving strategic goal attainment. However, it is hindered at the same time in terms of lacking evaluations perceived to be impartial, limited room for democratic accountability, over‐implementation of policies at all costs, and weak comprehensive awareness of ‘accountable for what’ (as long as it is a policy direction from the top). The structure of the power of the purse both enables and limits the tone and terrain of budget accountability in particular and government accountability in general. Copyright © 2011 John Wiley & Sons, Ltd.     

REGULATING THE ACCOUNTABILITY OF CHARITABLE ORGANISATIONS: THE VICTORIAN EXPERIENCE

Abstract: This paper concentrates on the regulation of charitable organisations in the state of Victoria, where governments have sought to determine the bona fides of these organisations by obtaining their financial reports. A survey of the financial reports of registered Victorian charities indicates, however, that a significant proportion of charities do not supply this information. This deficiency indicates that government judgements about the bona fides of organisations cannot always be made, and the efficiency of regulation is therefore questioned. Other shortcomings in the regulation of charities are also identified. These include the problems incurred in seeking to implement these regulations and those which arise through the enforcement of the regulations themselves.