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

See all articles by Linda M. English

Linda M. English

University of Sydney Business School

James Guthrie

Macquarie University - Department of Accounting and Finance; University Of Bologna - Department of Management; Macquarie University, Macquarie Business School

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

English, Linda M. and Guthrie, James, 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 (July 4, 1999). Presented at Accounting Association of Australia and New Zealand (AAANZ) Conference, July 1999, Available at SSRN: https://ssrn.com/abstract=1372437

Linda M. English

University of Sydney Business School ( email )

Discipline of Accounting
Sydney NSW, 2006
Australia

James Guthrie (Contact Author)

Macquarie University - Department of Accounting and Finance ( email )

Sydney - NSW, 2109
Australia

University Of Bologna - Department of Management ( email )

P.Le Vittoria 15
Forli', 47121
Italy
+39-0543-374-621 (Phone)

Macquarie University, Macquarie Business School ( email )

New South Wales 2109
Australia

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
64
Abstract Views
659
Rank
623,067
PlumX Metrics