Public Sector Accounting, Accountability and Governance Globalising the Experiences of Australia and New Zealand

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance.Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance.Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

1. Introduction ROBYN PILCHER 2 Differential reporting: what does it really mean for the public sector? ROBYN PILCHER AND DAVID GILCHRIST3 Depreciation in local government—still the problems continue ROBYN PILCHER4 The consequences of the current public sector reporting framework for government accountability and decision making JANET MACK5 Westminster system, parliamentary sovereignty and responsible government: executive accountability in New Zealand and Australia DAVID GILCHRIST6 The relationship between pre-election reports in New Zealand local governments and voter turnout BIKRAM CHATTERJEE, ROSS TAPLIN, NICHOLAS PAWSEY, MARY LOW, AND GRANTLEY TAYLOR7 Watching the watchdogs: how auditing is contributing to governance PETER WILKINS8 Same, same but different: a comparison between performance audit and operational audit ELNAZ VAFAEI, DAVID GILCHRIST, GLENNDA SCULLY, AND HARJINDER SINGH9 Just do it? A cautionary tale on implementing performance management regimes JOSEPH DREW AND SASINDU GAMAGE10 The intention and the reality: A commentary on the not-for-profit reform Agenda in Australia DAVID GILCHRIST AND ROBYN PILCHER11 Utopia: joined-up government in Australia and New Zealand DAVID GILCHRIST AND KAREN KNIGHT12 Conclusion and globalising accounting, accountability and governance ROBYN PILCHER

Robyn Pilcher (principal editor, contact and sub-editor)Robyn Pilcher PhD (USyd), FCPA, FIPA, CMA is an Adjunct Associate Professor at Curtin University, Western Australia. Having worked in both academia and as a CPA, Robyn was an academic for over thirty years. She has published both locally and internationally with her research interests centred around public sector accounting, accountability and governance. Robyn also served for several years as a public sector expert with the Institute of Public Accountant's Public Sector Faculty advising on policy to government and the Australian Accounting Standards Board. David Gilchrist (co-editor)David Gilchrist is a Professor at the University of Western Australia, a chartered accountant and an economic historian. He has held senior roles in the public sector, not-for-profit sector and in commerce. Prior to becoming an academic, David held the role of Assistant Auditor-General in Western Australia and is currently a member of the Australian Charities and Not-for-profits Commission Advisory Board. David has published academically and as a journalist across a number of areas including public sector governance and the public sector/not-for-profit nexus.