Public sector reform : implications for accounting, accountability and performance of state-owned entities - an Australian perspective
- 2001
Faced by increased globalization, the dissatisfaction of Australian citizens, and a curtailing of spendig the Australian Government has embarked on a major reform agenda centered on new public management ideals to achieve greater economy, efficiency, and effectiveness. A major driver of reform in all levels of gorvernment has been the introduction of the national competition policy. Describes the recent developments in Australian public sector and disusses refprm implications for accouting, accoutability and performance in Queensland local governmants. Suggest that accouting plays a significant role in promoting accountability, efficiency and effectiveness of public sector services