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This historical study provides an account of the Australian Audit Office from its formation in 1901 until the end of the term of Australia's first Auditor-General in 1925. The Audit Office was created to assist the Commonwealth Government in discharging and reporting on its accountability for the economical use of resources. The philosophy upon which the Audit Office was created was one based on small government where a minimalist role for the audit function was envisaged. Accordingly, the initial Audit Act dictated a detailed audit methodology. However, the expansion of Commonwealth activities due to the outbreak of the First World War, the realities of a decentralised Commonwealth administration and the more commercial activities of government created numerous problems for both the Office and government. The Auditor-General was unable, or unwilling, to adapt his audit methodologies to suit the changing circumstances of Australian public administration and the workload of the Audit Office periodically fell into backlog. Relations with the executive became strained over these matters prompting intervention by subsequent governments. This early period is important historically as it provides a window through which to view the development of the public sector audit function and its contribution to an efficient public sector. In addition, the events of this period illustrate the importance of relations between the Audit Office and the government, and the role of the Auditor-General in contributing to an efficient public administration.  相似文献   
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Change is a ubiquitous theme in management literature, but empirical studies that seek to draw lessons from the experience of managing change are rare. By investigating patterns of change management in six Australian federal agencies, we elicit a number of factors contributing to success—though "success" is itself not a clear-cut concept in this area. We found support for a number of broad themes already apparent in the literature and suggest that change processes that have the support of the workforce require good leadership, an appropriate model of change, some room for negotiation and compromise, and well-planned communication.  相似文献   
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European Governance and Civic Participation: Beyond Elitist Citizenship?   总被引:1,自引:0,他引:1  
Since the end of the 1990s, 'new modes of governance' have been presented by academics and political actors as an answer to the EU's 'democratic deficit'. Analysing the intellectual roots of this idea, and the concrete proposals made by those who, like the European Commission, support it, this paper argues that it is very unlikely to reach this ambitious purpose. Far from breaking with the Community method, these participatory mechanisms constitute extensions of existing practices, and are underpinned by the same élitist and functionalist philosophy. They remain limited to 'stakeholders' and will not improve the 'enlighted understanding' of ordinary citizens and the general level of participation. The paper examines the obstacles to the politicisation of the EU inherent in its institutional model, and discusses other options which might help bypass the limits of 'governance'.  相似文献   
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Outsourcing of risk management activities is a well-established practice, involving a range of services from actuarial audits to loss control training to risk financing management to claims administration services. Surprisingly, little work has been done to examine the risks associated with outsourcing risk management activities. This article examines the outsourcing of claims management services by reviewing the research on outsourcing risks and by interviewing leading practitioners. In doing so, the authors draw some provisional observations about risks and risk costs associated with outsourcing claims management services—observations that seem generalizable to all risk management outsourcing.  相似文献   
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