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.     

Organization and Reporting of Public Financial Accounts: Insights and Policy Implications from the Singapore Budget

This paper analyses the Singapore government budget's organization and reporting structure, and draws lessons and policy implications for improving public financial management practices. The paper finds that Singapore's fiscal marksmanship record has been poor with consistent underestimates of revenue and overestimates of expenditure. Second, subtle divergences from international reporting standards limit the information available and constrain the budget's analytical usefulness in international comparisons. Third, current reporting conventions of the budget fail to provide an adequate representation of the government's fiscal position. Fourth, revised estimates of budgetary balances in line with international reporting standards show a considerable increase in the fiscal space available. The policy implications of these findings are discussed, as well as some reporting changes which can help improve the fiscal marksmanship record, increase public sector transparency and accountability, and facilitate better quality discourse among all stakeholders on public financial management.     

Public Financial Management Reforms: The Role of Ipsas in Latin‐America

During the last 30 years, many public administration reforms promoted by New Public Management have been undertaken. These reforms have spread to Latin‐American countries and include changes in governmental accounting systems, where the implementation of International Public Sector Accounting Standards (IPSASs) has been a stimulus for modernization. This article aims to clarify the situation of IPSASs implementation in the Latin‐American context as well as the stimuli for and effects of their implementation. The analysis shows that there is an emerging international trend to adopt IPSASs in Latin‐American countries although at the same time, there are evident obstacles to achieving reform goals. In Colombia, reforms are still underway, and the usefulness of IPSASs to improve decision‐making at an organisational level cannot be evaluated. Meanwhile, in Peru, the modernization is more rhetorical than real, and many efforts remain to be made for the effective implementation. Copyright © 2016 John Wiley & Sons, Ltd.     

Budgeting for Accountability: A Comparative Study of Budget Reforms in the United States during the Progressive Era and in Contemporary China

Budgeting is an important mechanism for ensuring public accountability. How do budget reforms in the United States during the Progressive Era compare to those in contemporary China? Are administrative and legislative budget controls essential to an effective, efficient government? Though the two countries differ in many respects, significant parallels between their budget reforms are evident. In the United States, electoral accountability alone does not guarantee overall government accountability if proper budgetary institutions are absent. China's recent budget reform reveals that it is possible to develop accountability, absent open elections, but with limitations and constraints. Lessons on budgeting and accountability for other developing and transitional countries are drawn from this comparative study.     

金融体制改革中通货膨胀与通货紧缩的体制性原因

中国金融体制改革中出现了通货膨胀与通货紧缩现象,其原因主要在于体制改革的滞后和不到位。要克服这两种现象,需要通过包括金融体制改革在内的经济体制改革来解决。只有打破旧的体制,建立和完善新的体制,才能从根本上抑制通货膨胀和治理通货紧缩。     

Public Financial Management Systems and Countries' Governance: A Cross‐Country Study

The objective of this study is to explore whether a relationship exists between public financial management (PFM) systems and expert perceptions of countries' governance in an international cross‐country study. We examine the extent to which variations in accounting, budgeting and auditing practices are associated with governance in a sample of 97 countries that represent different levels of development, analysing the differences between countries classified into factor, efficiency and innovation‐driven economies. Our concept of governance perception includes three dimensions: accountability, government effectiveness and corruption. We find that countries with a higher level of economic development show, on average, more sophisticated PFM systems characterized by the presentation of accrual‐based financial statements, the application of value for money audits and higher budget transparency. When analysing the sub‐samples of countries according to the level of economic development, we find that countries with similar governance perception scores show different patterns of PFM practices, suggesting that there is no one‐size‐fits‐all approach. Copyright © 2015 John Wiley & Sons, Ltd.     

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.     

Anti‐Corruption Watchdog Accountability: The Limitations of Judicial Review's Ability to Guard the Guardians

Anti‐corruption watchdogs form an important part of integrity measures in Australia's system of government. Integrity theory places anti‐corruption watchdogs in a fourth branch of government and as a part of a national integrity system as a way of understanding how they detect and prevent corruption and promote integrity. Integrity theory claims that an important part of the oversight of watchdogs occurs through judicial review of watchdog decisions by the courts. However, it fails to recognise the unique limitations when undertaking judicial review of watchdog decisions. This article submits that it is important to recognise these limitations to properly assess the effectiveness of a national integrity system and a fourth branch of government. The article explores the unique limitations of the court's ability to hold watchdogs to account and offers suggestions for managing these limitations.     

Australian Child Support Reforms: A Case Study of the Use of Microsimulation Modelling in the Policy Development Process

Child support is always a difficult area of public policy, balancing the sometimes competing needs of children, resident and non‐resident parents and the state. This article provides a relatively rare insight into some of the processes involved in developing the new Australian Child Support Scheme (CSS), which will commence full operation in July 2008. In particular, this article shows how microsimulation modelling was used by the Ministerial Taskforce on Child Support and the government in the policy reform process. The availability of such sophisticated distributional analysis and modelling allowed the development of a comprehensive picture of how the reforms would affect CSS clients, thereby facilitating the adoption of major policy change. This article also provides a blueprint for policy‐makers of how modelling can facilitate their policy development processes.     

成渝经济区金融创新体系建设研究

金融创新体系是区域创新体系的重要组成部分和推动力量。成渝经济区金融创新体系建设面临的主要问题是金融支持体制不完善。加快成渝经济区金融创新体系建设,必须健全金融支持体制,完善信贷机制和风险投资市场,增强银行和风险投资机构的资金支持力度,为创新活动提供更加充足的信贷资金和风险资金。     

Public Sector Change,Organisational Culture and Financial Information: A Study of Local Government

Local government has undergone substantial change in Victoria, but the reforms have not necessarily resulted in improved financial management practices. This article examines the organisational culture of a sample of local governments, the critical events which have impacted on them, and their use of accounting, budgetary and financial (ABF) information. We find that despite the change process, organisational culture is not focused on competitive practices, although compulsory competitive tendering remains the most influential event. Consistent with the aims of reform, the quality and use of ABF information has improved over the last decade. This article will be of interest to those in government wishing to implement change programs aimed at increasing financial resource use efficiency.     

The Fulfillment of Parties’ Election Pledges: A Comparative Study on the Impact of Power Sharing

Why are some parties more likely than others to keep the promises they made during previous election campaigns? This study provides the first large‐scale comparative analysis of pledge fulfillment with common definitions. We study the fulfillment of over 20,000 pledges made in 57 election campaigns in 12 countries, and our findings challenge the common view of parties as promise breakers. Many parties that enter government executives are highly likely to fulfill their pledges, and significantly more so than parties that do not enter government executives. We explain variation in the fulfillment of governing parties’ pledges by the extent to which parties share power in government. Parties in single‐party executives, both with and without legislative majorities, have the highest fulfillment rates. Within coalition governments, the likelihood of pledge fulfillment is highest when the party receives the chief executive post and when another governing party made a similar pledge.     

The Politics of Civil Service and Administrative Reforms in Development—Explaining Within‐Country Variation of Reform Outcomes in Georgia after the Rose Revolution

This article examines the role of politics as a determinant of civil service and administrative (CSA) reform outcomes in Georgia. The majority of existing studies on CSA reforms face several methodological challenges, which make it difficult to understand the influence of politics in more detail. Based on literature review findings, the article proposes a model for within‐country comparisons that allows one to control for a number of variables such as context and policy design. Comparing CSA reform outcomes in the Ministry of Justice and the Ministry of Labour, Health and Social Affairs in Georgia after the 2003 Rose Revolution through a matched case study, the article shows that certain countrywide legal adjustments, anti‐corruption measures and context variables are necessary but insufficient conditions for successful reform. While in general Georgia has achieved considerable success in its CSA reform efforts, the President's leverage over reform implementation, leadership at the ministry level and the politics of foreign aid have led to significant variation in reform outcomes across the analysed institutions. In addition to this, institutional constraints reflecting inherent differences between policy sectors explain another part of the variation in outcomes in Georgia. Copyright © 2015 John Wiley & Sons, Ltd.     

The Educational Correlates of Voting: A Cross‐sectional Study of Finnish Undergraduates’ Turnout in the 2014 European Parliament Election

Why do well‐educated citizens show high turnout in elections? Despite broad scholarly agreement that educational attainment predicts electoral participation, there is little consensus about which aspects of higher education account for this positive association. This study addresses this gap in the empirical literature by investigating the educational correlates of micro‐level turnout. To this end, the article first discuss two types of factors that prior research has suggested to connect higher education to voting: participation‐enhancing benefits; and the type of education. Using a unique, nationally representative survey of the 2012 cohort of Finnish undergraduates, the relative importance of and relationships between these competing factors in explaining the students’ intended voting in the 2014 European Parliament election are tested. It is found that turnout is positively associated with the student’s sense of political efficacy, which also mediates between an open classroom environment and turnout. Furthermore, students enrolled in the academic university track have stronger voting intentions – an effect that reflects their sense of civic duty. By contrast, no support is found for the effect of social network centrality. These results suggest that several, but not all, elements of higher education as discussed in the literature are relevant for electoral participation.     

Labouring in the Shadow of the British Political Tradition: The Dilemma of ‘One Nation’ Politics in an Age of Disunification

The British state is in flux and the Labour party is struggling to shape an effective response to the politics of disunification. This article reflects on the nature of Labour's governing project and its conception of modern statecraft which has evolved since the party became a serious contender for power in the aftermath of the First World War. We argue that Labour's initially pluralising instincts cultivated in opposition have been checked by the ongoing reality of a state‐centric mode of governing, in which the party continued to robustly defend the Westminster model operating within the parameters established by the British Political Tradition (BPT). Ed Miliband's conception of ‘One Nation’ Labour threatens to reinforce this historical pattern of reversion to the Westminster model, at precisely the moment when devolutionary forces are destabilising the existing political settlement. To break out of this impasse, Labour must look elsewhere in its ideological lexicon for inspiration, chiefly to the tradition of socialist pluralism and associationalism.     

The Long March Through Whitehall: A Comment on Lowe and Pemberton,The Official History of the British Civil Service,Volume II: 1982–1997

The Thatcher‐Major ‘permanent revolution’ massively changed the British civil service and Whitehall. The political clout provided by strong prime ministerial backing was a key factor in sustaining the momentum of change over the 1980s and 1990s. The process of change developed piecemeal, in a step‐by‐step and, in some ways, even haphazard fashion, with ‘New Right’ ideology just one factor. Economic and financial constraints were important in driving and sustaining the Whitehall efficiency drives and managerial reforms of the period. Support from managerially minded insiders and skilful prime ministerial businessmen advisers brought in from outside were also crucial. In contrast, the Johnson government's approach to civil service reform may be self‐defeating if it creates too much instability and needless strife, rather than building on ideas and building up support at different levels from within Whitehall itself.     

The dynamics of the extreme right support: A growth curve model of the populist vote in Flanders-Belgium in 1987–2007

In the last 20 years, extreme right parties have gained a substantial share of electorate in a number of Western European countries. Despite of substantial research interest, the reasons for the popularity of the Extreme Right parties presented in the studies are often contradictory. Our study has a two-fold contribution to the topic. First, we show that studies based on aggregate data analysis may yield biased results that are not confirmed when contextual and individual-level data are fitted together using the growth curve analysis. Second, we argue that the analysis of extreme-right vote based on one election suggests a constant effect of contextual variables on the outcome variable. We demonstrate that the effects of local context vary over time, and hence should be modeled using the multilevel (growth curve) approach.     

The Boomerang Effect: A Case Study of the Murray‐Darling Basin Plan

In the period from 1997 to 2009 Australia experienced a severe drought, which significantly affected the Murray‐Darling Basin. The drought has broken but state governments are still in conflict over water allocations. The establishment of the Murray‐Darling Basin Authority (MDBA) in 2007 was intended to address these issues but the management of the Basin remains complicated by constitutional ambiguity. This paper addresses the question of whether it is possible to implement effective policies for the health of the Murray‐Darling Basin without the present danger of a drought. We suggest that the MDBA has encountered what Beck refers to as the ‘boomerang effect’. The MDBA's plans seem to have produced new challenges and the Authority might find the Basin is exposed to risks it has created.