Accountability for performance in local government

被引:46
|
作者
Kluvers, R [1 ]
机构
[1] Victoria Univ Technol, Dept Accounting & Finance, Melbourne, Vic 3000, Australia
关键词
D O I
10.1111/1467-8500.00314
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
The nature of accountability for performance in the public sector is explored in this paper by attempting to answer three questions: (1) How important is accountability for performance? (2) Which of the stakeholders consider themselves accountable for organisational performance, including contracts? (3) Does information asymmetry between stakeholders in regard to performance information affect accountability? This paper reports on research undertaken in Victorian local government based on the responses to a questionnaire by councillors and tier one and two managers. The results of the survey indicate that there is an understanding of accountability for performance, that both managers and councillors are considered to be accountable for performance but that information asymmetry and accountability relationships are problematic.
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页码:57 / 69
页数:13
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