Mandate, Independence and Funding: Resolution of a Twenty-Five Year Struggle between Parliament and the Executive Over the Powers of the Australian Commonwealth Auditor-General
Presented at Accounting Association of Australia and New Zealand (AAANZ) Conference, July 1999
24 Pages Posted: 5 Apr 2009
Date Written: July 4, 1999
Abstract
This paper examines a political struggle in the Australian federal sphere over parliament's right, exercised through the office of the Auditor-General, to oversee the accounts and management practices of the executive and entities created by legislation to deliver public services. The period from the early 1970s is characterised by a dramatic shift in the method of delivering government services to the community and an increasing attention to economy, efficiency and effectiveness in their administration and delivery. The Australian government has increasingly used private sector organisational models and modem management and accounting practices to deliver a wide range of services. The rise of these 'new public management' practices resulted in an erosion of traditional parliamentary oversight of government management and reporting activities.
The historical analysis is based upon Porter's (1981) processual analytical framework. The analysis focuses on the action of groups, such as the executive, parliamentary committees and the office of the Auditor-General, as evidenced in documents produced in response to critical events. Models developed by Funnell and Cooper (1998) are used to explain the transition of public sector audit from a traditional administrative model to corporatist model
Keywords: Auditor General, Management, Public sector, Australia, organizational models
JEL Classification: M40, M41, M49
Suggested Citation: Suggested Citation
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