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In: Routledge Focus on Accounting and Auditing Ser.
Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Contents -- Acknowledgements -- 1 Introduction -- 1.1 Introduction to the chapter -- 1.2 Structures -- 1.3 Types of audit undertaken -- 1.4 Types of auditees and approach -- 1.5 Overview and conclusion -- 2 Reasons for public audit and explanations for differences -- 2.1 Introduction -- 2.2 Neo-institutional theory -- 2.3 Explanations previously applied to auditing -- 2.4 Public value examined using Moore's model -- 2.5 Explanations and evidence from other previous studies -- 2.6 Discussion and conclusion -- 3 Supreme Audit Institutions around the world -- 3.1 Introduction -- 3.2 Sources and analysis and the audit activities undertaken -- 3.3 SAI models and their activities -- 3.4 Isomorphism -- 3.5 Explanations for the existence of auditing, SAI model and types of auditing -- 3.6 Size and culture -- 3.7 Effectiveness -- 3.8 Public value -- 3.9 Discussion and conclusion -- 4 Risks and opportunities in the future -- 4.1 Introduction -- 4.2 Future opportunities for audit -- 4.3 What are SAIs preparing for? -- 4.4 Implications for the future -- 5 Overview of main themes and projections -- 5.1 Introduction -- 5.2 Main themes -- 5.3 Conclusion -- Index.
A broad-ranging and highly intelligent account of key recent developments internationally which skillfully updates the public management and governance literatures' - Ewan Ferlie, Royal Holloway. 'Public management has been radically changed and reformed. this book gives students a fine introduction to these changes and to the theories dealing with them' - J rgen Gr nnegaard Christensen, University of Aarhus. An introduction and guide to the dramatic changes that have occurred in the provision of public services over the last two decades, this book combines theoretical perspectives with a ran.
In: The annals of the American Academy of Political and Social Science, Band 592, S. 18-38
ISSN: 1552-3349
The article distinguishes three categories of hope: private, collective, & public. Public hope is hope that is invoked by political actors in relation to a societal goal of some kind. The article argues that public hope is the most dangerous kind of hope. The argument is developed using the recent history of trade negotiations between the United States & developing countries concerning intellectual property rights as they relate to life-saving medicines for AIDS. Public hope may allow political actors to harness emotional collectivities to economic & social agendas that are poorly understood by those collectivities & that are ultimately destructive of the social institutions upon which actual private & collective hopes depend. Or public hope may be secret hope that drives policies that escape public notice until it is too late. The final section of the article identifies four principles that help to make public hope a contingent force for the good. 37 References. [Copyright 2004 Sage Publications, Inc.]
In: Social policy and administration, Band 40, Heft 7, S. 758-773
ISSN: 1467-9515
Abstract There has been considerable recent discussion of the impact of public service reforms on the work ethics and motivations of public service workers. In this article we draw upon recent research on the ethical dilemmas facing regeneration workers in order to look more closely at the role of values in the working lives of public service professionals. Focusing on the commitment to social justice, we argue that such values find expression in two interlinked ways, as something workers have and as a process of giving value to different goods. Our research reveals that while both aspects of values are rooted in people's life experiences the second dimension is more contingent and relational. While public service reforms appear to have less impact upon workers' pregiven values, they can and do have an impact on the way in which these values find expression in attachment to different goods. To understand the effect of such reform processes on workers' motivations we therefore need a more complex conceptual framework than that provided by either simple public sector ethos/private sector ethos distinctions or by models of economic individualism offered by writers such as Julian Le Grand.
In: Australian journal of public administration, Band 40, Heft 4, S. 359-362
ISSN: 1467-8500
To the ignorance of most Australians, the nature of the Commonwealth public Service has changed a lot over recent years. Whether the change is for the better or worse is a matter of opinion. The first essential is that the public should be aware of what has happened.