Audit for Accountability in China: An Incomplete Mission

This article argues against the conventional wisdom that accountability is the raison d'être of auditing activities. Audit, admittedly, is a part of the accountability architecture as it contributes to the financial health of a government and the effective management of public money. This does not mean, however, that audit necessarily generates accountability. China's experience with establishing a power audit regime shows that without enabling goals, impartial structural arrangements, and effective procedures, auditing for accountability only remains an incomplete mission.     

Enhancing Public Accountability for Developing Countries: Major Constraints and Strategies

Many Asian countries are attempting to promote public accountability as a part of public-sector reform, but their situation remains unsatisfactory compared to advanced countries. Except for a few, many Asian developing countries are still struggling with political and socioeconomic weaknesses. Indeed, the nature of public sector reform in many Asian developing countries differs substantially from that of advanced countries. Furthermore, the concept of accountability is not interpreted equally throughout the world. Accordingly, the purpose of this article is to review the major constraints to enhancing public accountability in Asian developing countries and to discuss major strategies to promote such accountability from the perspective of developing countries. This article first reviews the concept of accountability and its development, followed by discussion of constraints in enhancing public accountability and public sector reform, key measures to enhance public accountability, and implications and conclusions.     

Accountability in Public Service Quasi‐markets: The Case of the Australian National Disability Insurance Scheme

Australia's National Disability Insurance Scheme (NDIS) represents the latest in a worldwide shift towards individualised funding models for the delivery of care services. However, market‐based models for care deliveries bring new considerations and dilemmas for accountability. Drawing on previous work by Dickinson et al. (2014), we examine a range of accountability dilemmas developing within the early implementation of the NDIS. These relate to accountability for the following: care outcomes, the spending of public money, care workers, and advocacy and market function. Examining these accountability dilemmas reveals differences in underpinning assumptions within the design and on‐going implementation of the NDIS, suggesting a plurality of logics within the scheme, which are in tension with one another. The contribution of this paper is to set out the accountability dilemmas, analyse them according to their underpinning logics, and present the NDIS as having potential to be a hybrid institution (Skelcher and Smith 2015). How these dilemmas will be settled is crucial to the implementation and ultimate operation of the scheme.     

The Accountability Priorities of Australian Parliamentarians

Managerialist reforms to the public service, as part of the drive for improved efficiency and effectiveness, sought to reorient the accountability priorities of parliamentarians away from a supposedly excessive concern with process and results and more towards results (outputs and outcomes). To what extent, if any, have the accountability priorities of parliamentarians changed over the last two decades? Content analysis of a sample of estimates committee hearings dealing with six departments over three selected years (1986, 1992 and 2003) reveals a marked increase in attention to outputs and a correspondingly decreased focus on inputs (with little change in concern for process), thus confirming a managerialist trend. At the same time, Senators' explicit references to departments' budget documentation and annual reports fell away noticeably with the introduction of the outcomes and outputs framework which is therefore failing their accountability needs.     

Contracting for Indigenous Health Care: Towards Mutual Accountability

In Australia and other industrialised countries, governments contract with the non‐government sector for the provision of primary health care to indigenous peoples. Australian governments have developed policies and funding programs to support this health sector, but the current arrangements are unduly complex and fragmented. The results of our study show that the complex contractual environment for Aboriginal Community‐Controlled Health Services (ACCHSs) and their funders is an unintended but inevitable result of a quasi‐classical approach to contracts applied by multiple funders. The analysis in this article highlights potential policy and program changes that could improve the effectiveness of funding and accountability arrangements, based on the use of an alliance contracting model, better performance indicators and greater clarity in the relative roles of national and jurisdictional governments.     

Evidence Based Policy: Principles of Transparency and Accountability

This article provides a practical guide for improving the quality of evidence‐based policy. Rather than adopting an approach that gives priority to particular types of research methodologies, this paper argues that evidence drawn from any methodology will improve if standards of transparency and accountability are followed in the process of gathering, analysing, interpreting, and presenting evidence for policy. The papers details what these standards of transparency and accountability mean in practice, how these standards can be achieved, and possible limits to their adoption.     

The Processes of Public Accountability

There is a sameness to writing on public accountability which does not always do justice to the subject. With responsibility and accountability conflated and an idealised version of the Westminster model held up as the only test, ministers constantly appear irresponsible. Yet a more complex account of public accountability is possible, one which acknowledges that no single institution can undertake the important work of ensuring accountability from ministers, the parliament and public servants.     

行政问责制与行政自责文化建设

我国行政问责正由“权力问责”走向“制度问责”。而问责制要真正产生实效,必须有相应的行政问责文化来支持。在行政问责制的建立健全过程中,加强行政自责文化的培育十分重要和紧迫。为此,必须积极推进我国政治文明及行政文化的现代化进程,塑造公务员的现代品格,加快行政自责的制度化、法制化建设,营造良好的社会及政治环境,推进责任型政府建设。     

Governance in Central Government: Reconciling Accountability and Capability

Governance structures in central government departments are poorly articulated. Departmental boards were imported from the private sector; in central government their remit and accountability are obscure, as is their role in relation to Permanent Secretaries and Ministers—whose leadership roles are also muddled. This brings costs for Ministers, departments and the public. Improvements have proved elusive, in part because an underlying confusion has been neglected—about how bodies subject to the almost unlimited democratic accountability of Ministers are to be governed. The confusion can be cleared up, principles of governance formulated, and concrete improvements proposed. These include: better articulation of Permanent Secretaries' presumptive leadership role; strengthened lines of external accountability; and more coherent provisions for the role and accountabilities of boards, and their relationship with Ministers, Permanent Secretaries, and the centre of government. Such changes should improve accountability, leadership, capability and delivery.     

In Search of True Public Arts Support

Most of the debate over government arts support focuses on direct subsidies to nonprofit arts organizations. In this article, however, I show that a much larger amount of public sector money comes from indirect aid, in the form of tax revenues forgone on tax-deductible contributions by individuals. Specifically, every dollar in direct federal arts funding is accompanied by about $14 in indirect aid. Analysis of the 1996 General Social Survey shows that private givers and supporters of direct government aid fit different demographic profiles, meaning that direct and indirect funding owe to distinct constituencies. These findings lead to a number of implications for nonprofit and public arts managers.

It is sometime proper for the state to encourage and protect dishonorable but useful professions, without those who exercise them being more highly considered for that.
Jean-Jacques Rousseau ¹

     

More than Writing on a Wall: Evaluating the Role that Codes of Ethics Play in Securing Accountability of Public Sector Decision‐Makers

This article argues that the essential factors of a public service code of ethics can be divided into five categories. These categories or principles are fairness, transparency, responsibility, efficiency and conflict of interest. These principles are identified in this article as being the basic elements of democratic accountability in relation to public sector decision‐making. The issues explored are not only the obstacles that the public service decision‐maker faces in internalising these principles but, also, the challenges for a pro‐active management in fostering such internalisation.     

The Reputational Basis of Public Accountability

This article proposes a reputation‐based approach to account for two core puzzles of accountability. The first is the misfit between behavioral predictions of the hegemonic political science framework for talking about accountability, namely, principal–agent, and empirical findings. The second puzzle is the unrivaled popularity of accountability, given evidence that supposedly accountability‐enhancing measures often lead to opposite effects. A “reputation‐informed” theoretical approach to public accountability suggests that accountability is not about reducing informational asymmetries, containing “drift,” or ensuring that agents stay committed to the terms of their mandate. Accountability—in terms of both holding and giving—is about managing and cultivating one's reputation vis‐à‐vis different audiences. It is about being seen as a reputable actor in the eyes of one's audience(s), conveying the impression of competently performing one's (accountability) roles, thereby generating reputational benefits.     

From Accountability to Assurance – Stakeholder Perspectives in Local Government

This article reports on research which sought to explore the understanding of accountability for performance amongst constituents of local government in Western Australia. Recent trends to increase the public accountability and financial reporting requirements for local governments underline the need to understand the value and use made of this performance information by local government constituents.     

The Dilemma of Developing Financial Accountability without Election – A Study of China's Recent Budget Reforms

Until recently, the discussion on political accountability focused on accountability in democratic systems with free and regular elections. Using China as a case study, this article contends that there exists a possibility of financial accountability without election. However, as election serves the important function of potentially changing the chain of accountability, the route of creating financial accountability without election has its limitations.     

When Liberal Peacebuilding Fails: Paradoxes of Implementing Ownership and Accountability in the Integrated Approach

As a consequence of the popularity of integrated and nationally owned peace processes, aligning external actors to a national peacebuilding strategy has become part of the recipe for success. Using the case of Sierra Leone, this article engages with the question of what constructing such unified peacebuilding agenda in fragile states means politically. Contrasting the purpose of peacebuilding with the practices through which it is carried out, the article argues that the implementation of a unified peacebuilding agenda to a large extent undermines the liberal pretences of peacebuilding. While the integration of government, civil society and donors works to portray a more ordered society in countries where the lack of such order has been a manifest security problem, it also works to undermine the crucial autonomy of and accountability between them.     

我国公共危机管理中官员问责体系存在的问题分析

近年来,我国公共危机越来越呈现频发的态势.在公共危机管理中政府官员问责是重要的一环.公共危机管理的事前预防和事中应对都需要建立官员问责制,以有效预防和应对危机.目前我国,公共危机管理的官员问责体系在问责主体、问责客体、问责法规、责任认定以及对被问责官员的处理方面还存在若干问题,对此,需要进一步完善官员问责制,以规范而又严格的对官员责任的追究来有效地进行公共危机的管理.     

Informal Accountability, Socially Embedded Officials, and Public Goods Provision in Rural China: The Role of Lineage Groups

In recent studies, analysts have found that so-called “informal accountability” exerts significant influence on public goods provision in rural China. According to these studies, such informal accountability may be formed through the embedment of local officials in social groups. However, there seems to be no agreement on the identification of such embedment and the conditions under which this embedment can influence public goods provision. To advance the literature of this debate, this study examines village officials who are embedded in such social groups as lineage groups and explores their role in shaping public goods provision in rural China based on a unique set of nationwide-survey data. Using a direct measure of social embeddedness of village officials, we have found that the embedment of village officials in a social group can be identified through a direct measure designed in this study and that the embedment has a positive effect on public goods provision in rural China. Finally, we draw some important policy implications from our findings.