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Business Administration, Management, and Operations Commons

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Accounting

Selected Works

2013

Auditing

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Full-Text Articles in Business Administration, Management, and Operations

Budgeting, Auditing And Governance: Implementing The Accountability Framework, Professor Ben C Osisioma Feb 2013

Budgeting, Auditing And Governance: Implementing The Accountability Framework, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Good public governance involves the management of public resources in a manner that guarantees sustainable development in an atmosphere of due process and rule of law, free from wastage and corruption. The goal is to guarantee a people’s right to health, adequate housing, sufficient food and fibre provision, quality education, fair justice and personal security. Good governance is rooted in quality institutions, informed and adequately motivated citizenry, and structures and processes that endure. The budget and audit tools are critical to the process, and within the requirements of accountability framework can bring the so-called dividends of democracy to citizens. In …