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Contributions To Local Government Accountability In Colonial New South Wales, T. Watts, Ciorstan J. Smark
Contributions To Local Government Accountability In Colonial New South Wales, T. Watts, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
Accountability innovations often reflect the contemporary social, political and economic relationships, and they are not always made by accounting professionals. This article reports the contributions made to local government accountability in colonial New South Wales by a medical practitioner, Dr John Spark. His contributions relate specifically to the financial management and reporting practices of the Katoomba Municipal Council (NSW), during his tenure as Alderman and Mayor in 1893 and 1894. Spark’s innovations included the regular reporting and reviewing of major expenditure items, separate reporting of extraordinary items, separation of capital expenditure and recurrent expenditure, the presentation of detailed comparative reports, …
Tsunami Swamps Aid Agency Accountability: Government Waives Requirements, A. Abraham
Tsunami Swamps Aid Agency Accountability: Government Waives Requirements, A. Abraham
Faculty of Commerce - Papers (Archive)
Following the devastating tsunamis of 26 December 2004, Australians were eager to donate money to the relief effort. An issue for many was identifying a trustworthy agency; this could be done through direct knowledge of an organisation, or by depending on a the recommendations of a source whose competence and integrity was readily accepted. The Australian government provided this external credibility to the 34 charities it listed on its official tsunami assistance website. However, an investigation of these agencies and the actual appeals conducted by them, indicates that the Government may have waived its normal requirements by moving away from …