Business Commons^™

Performance Auditing: The Jurisdiction Of The Australian Auditor General - De Jure Or De Facto? A Comment, John Glynn

John J Glynn

As Parker and Guthrie (1991) state, the question of the Australian Auditor- General’s performance audit mandate has become an issue of much debate over the last two decades.

The initial development of performance auditing by the Australian Audit Office (AAO) can be traced back to the early 1970s. In part this was due to the application of existing powers provided by Section 54 of the Audit Act 1901. These investigations were termed by the AAO ‘project audits’. Amendments to the Act, in 1979, additionally permitted the AAO to undertake efficiency audits in addition to fiscal regularity audits. The problem, since …

Performance Auditing And Performance Improvement In Government: Public Sector Management Reform, Changing Accountabilities And The Role Of Performance Audit, John Glynn

John J Glynn

Public expenditure crises of the 1970s and 1980s led many governments to: - firstly, enforce stricter financial climates that included the use of cash limits and cash planning to motivate public servants towards greater economy and efficiency; and - secondly, to introduce a series of other reforms that gave pre-eminence to what has become colloquially termed the “new public management” (NPM). Key to many of these reforms was the belief that NPM would lead to more publicly accountable management and that limited resources would not only be used more efficiently but also more effectively in terms of intended policy objectives. …

Cultural Values And Demographic Correlates Of Citizenship Performance, Anil Chandrakumara, John Glynn, H Gunathilake, S Senevirathne

John J Glynn

This study examines the impact of cultural values on citizenship performance (CP) in the context of a developing country. Although differences in CP across cultures have been examined, the situation in developing countries is often not clear. Using a sample of 362 Sri Lankan employees, it is found that gender and education have significant impact on CP. While collectivism, future orientation, and uncertainty avoidance are found to be positively related to CP, power distance and masculinity values are negatively correlated with CP. It is also evident that the same cultural value orientation can have both positive and negative impacts on …

Book Review: Performance Measurement In The Public Sector And Private Sectors: Icas And Cipfa, John Glynn

John J Glynn

This publication comprises the proceedings of the first joint research conference of the ICAS and CIPFA. The conference was convened with three principal objectives: -Understanding the objectives of performance measurement. -Examining the mechanisms of accountability, both financial and non-financial. -The study of specific cases to illustrate performance measurement in action. The style of this short book is to provide a summary of the nine papers together with a short note of discussion points raised. The contributions to the day’s proceedings were provided by three academics, three public sector representatives, two speakers from private industry, and one politician.

Public Management Failing Accountabilities And Failing Performance Review, John Glynn, Michael Murphy

John J Glynn

Throughout the 1980s and 1990s there have been major reforms with regard to the mode of operation of the public sector. The pervading theme running through these reforms is that of attempting to make the management of public services more accountable for the efficient and effective deployment of public resources. Focuses on how successful the reforms have been in engendering this enhanced accountability. First reviews the meaning of accountability and the different level of accountability in the public sector. Then reviews the principal changes in the accountability processes caused by the reforms of the 1980s and 1990s and questions whether …

The Development Of Performance Auditing In Australia, John Glynn

John J Glynn

No abstract provided.