Accounting for national waste data: a Southern Tasmania outsourcing perspective

被引：0
|
作者：
Oosthuizen, Heinrich [1 ]
Willett, Roger [2 ]
Wilmshurst, Trevor [3 ]
Williams, Belinda [3 ]
机构：
[1] Univ Tasmania TSBE, Tasmanian Sch Business & Econ, Accounting, Hobart, Tas, Australia
[2] Univ Wellington, Victoria Business Sch, Accounting, Wellington, New Zealand
[3] TSBE, Accounting, Hobart, Tas, Australia
来源：
PUBLIC MONEY & MANAGEMENT | 2018年 / 38卷 / 05期
关键词：
Accountability; local government; outsourcing; waste management; AUSTRALIAN LOCAL-GOVERNMENT; PUBLIC-SECTOR; CHALLENGES; ECONOMICS; ACCOUNTABILITY; ORGANIZATIONS; PRIVATIZATION; MANAGEMENT;
D O I：
10.1080/09540962.2018.1478495
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
This paper assesses the extent to which the accountability expectations of the Australian federal government with respect to the reporting of waste data are satisfied by local government authorities in Southern Tasmania. A case study, based on the Southern Tasmanian Waste Strategy Authority and its member councils, shows the complex accountability relations generated by outsourcing of waste management services in local government and the instrumental, legalistic attitude of managers to their accountability responsibilities.
引用
收藏
页码：393 / 402
页数：10
相关论文
共 50 条
  • [1] Accounting for ambiguity and trust in partial outsourcing: A behavioral real options perspective
    Gao, Yongling
    Driouchi, Tarik
    JOURNAL OF BUSINESS RESEARCH, 2018, 92 : 93 - 104
  • [2] The Development Trend of Accounting Service Outsourcing in the Era of Big Data
    Cui, Lan
    Liu, Donghui
    PROCEEDINGS OF THE 3RD INTERNATIONAL CONFERENCE ON JUDICIAL, ADMINISTRATIVE AND HUMANITARIAN PROBLEMS OF STATE STRUCTURES AND ECONOMIC SUBJECTS (JAHP 2018), 2018, 252 : 336 - 342
  • [3] Outsourcing and public expenditure: an aggregate perspective with regional data
    Delgado-Tellez, Mar
    Federico Geli, Jose
    Moral-Benito, Enrique
    Perez, Javier J.
    REGIONAL STUDIES, 2022, 56 (08) : 1347 - 1358
  • [4] The southern black belt: A national perspective
    Webster, GR
    JOURNAL OF GEOGRAPHY, 2001, 100 (04) : 183 - 183
  • [5] Drowning fatalities of children in Tasmania: Differences from national data
    Riley, MD
    Larson, A
    Langford, J
    AUSTRALIAN AND NEW ZEALAND JOURNAL OF PUBLIC HEALTH, 1996, 20 (05) : 547 - 549
  • [6] Accounting for the shortage of solid waste disposal facilities in Southern China
    Chung, SS
    Poon, CS
    ENVIRONMENTAL CONSERVATION, 2001, 28 (02) : 99 - 103
  • [7] The environmental accounting in the use of wood waste in rorainopolis, southern Roraima
    Conde, Jackelin Dias
    Lima dos Santos, Celia Maria
    Conde, Tiago Monteiro
    REUNIR-REVISTA DE ADMINISTRACAO CONTABILIDADE E SUSTENTABILIDADE, 2022, 12 (01): : 62 - 74
  • [8] National Adoption of International Accounting Standards: An Institutional Perspective
    Judge, William
    Li, Shaomin
    Pinsker, Robert
    CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 2010, 18 (03) : 161 - 174
  • [9] USE OF ACCOUNTING DATA IN NATIONAL INCOME ESTIMATION
    Nelson, Carl L.
    ACCOUNTING REVIEW, 1953, 28 (02): : 186 - 190
  • [10] MODIFICATIONS OF ACCOUNTING DATA IN NATIONAL INCOME ESTIMATION
    Maynard, Gilbert P.
    ACCOUNTING REVIEW, 1953, 28 (02): : 199 - 210
12345