Suchergebnisse

This contribution to a controversy argues that accrual reporting at the whole of government level is appropriate and necessary as it provides a full picture of a government's financial position, discloses the impact of policy over the longer term (and therefore the sharing of the burdens between current and future taxpayers), focuses the attention of governments and public sector managers on the management of total resources and obligations and introduces discipline in financial reporting and therefore ensuring the integrity of the reported information.Yet, accrual reporting, whether at the whole of government level or individual agency level, will not bring about changes of behaviour necessary to realise the full benefits of financial and other management reforms unless it is complemented by an accrual planning and budgeting regime to ensure that financial performance is planned and assessed on the same basis.

This collection resulted from an international workshop funded and organised by Biosecurity Australia, the agency of government responsible for analysing Australia's quarantine import risks and for negotiating multilateral SPS rules and less restrictive access to overseas markets for Australian produce. The workshop, which was held at the Melbourne Business School on 24-25 October 2000, brought together a distinguished group of applied economists and quarantine policy analysts whose focus involves regions as disparate as Europe, North America, Africa, Asia and New Zealand, in addition to Australia.

The paper investigates the effectiveness of codes of ethics to influence the behaviour of employees. Vignettes are not part of the methodology as the core data come from the direct observations of behaviours reported by 25 top managers and 545 employees from eight large Australian enterprises. One aim of the research is to measure the consistency of the observed behavioural patterns among employees and to investigate the possible association of high consistency with particular ethics strategies. The research models are based on medians and tallies of percentage frequencies of behavioural patterns. Two matters of importance are concluded from the investigation. First, there is no discernible association between the consistency ratings of the enterprises and their particular strategies in ethics. Second, the analysis suggests that the strongest ethical culture affecting behaviour in the respondents comes from an external, shared source.

Theories and frameworks. Introduction to Politics, Media and Democracy in Australia -- The Politics-Media Relationship in Australia: Spin, Political Communication and the Mediatization of Politics -- Insiders and Their Critics -- Mapping the Australian Political Public Sphere. Mapping the Australian Political Public Sphere: The Press -- The Audio-Visual Public Sphere -- What the People Think: A Qualitative Evaluation of the Australian Public Sphere -- More Questions than Answers: Public Participation Programming in Australia -- Outsiders: Infotainment and Hybridisation in the Australian Political Public Sphere: The Project, Kitchen Cabinet, Gruen Nation -- Key Findings and Conclusions