Public sector reform – Implications for accounting, accountability and performance of state‐owned entities – an Australian perspective
- 1 July 2001
- journal article
- case report
- Published by Emerald Publishing in International Journal of Public Sector Management
- Vol. 14 (4), 304-326
- https://doi.org/10.1108/09513550110395256
Abstract
Faced by increased globalization, the dissatisfaction of Australian citizens, and a curtailing of spending, 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 government has been the introduction of the national competition policy. Describes the recent developments in Australian public sector and discusses reform implications for accounting, accountability and performance in Queensland local governments. Suggests that accounting plays a significant role in promoting accountability, efficiency and effectiveness of public sector services.Keywords
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