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The role of public sector audits in democratic accountability: the case of the Victorian Auditor-General

Article Abstract:

Legislative changes made during 1997 by the government in Victoria, Australia, to the office of Auditor-General undermine the role the Auditor-General is mandated to play as a watchdog of public finances in a democratic society. The changes came after the Auditor-General issued critical reports in politically sensitive areas. The government maintained that changes were needed in the Auditor-General's office to harmonize the office with the government's economic competition policy. Such diminishment in auditing power may be an omen of things to come in other Australian states.

Victoria, Accounting and auditing, Political aspects, Public finance, Auditors, Government accounting

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The quality of public accountants' services to small business clients: an agency perspective

Article Abstract:

Accountants scoring high on compliance services, such as the preparation of tax returns and financial statements, received lower scores from their customers on business advisory services. Public accountants gave themselves a higher performance rating. If accountants are going to market their business advisory services then they must reduce the performance perception gap.

Evaluation, Small business, Accountants

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Ethics, pluralism and public service

Article Abstract:

Ethical behavior in the Australian public service is challenged by decentralization of authority and by pluralism. Australian public services have adapted private business structures and have been increasingly marked by diversity. Public service should embrace pluralism and encourage individual ethical behavior that is in the spirit of traditional public service.

Analysis, Australia, Ethical aspects, Pluralism, Civil service ethics

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