Special issue on the History, Roles, and Development of Public Accounts Committees: A Global Perspective

Citation

(2012), "Special issue on the History, Roles, and Development of Public Accounts Committees: A Global Perspective", Journal of Accounting & Organizational Change, Vol. 8 No. 1. https://doi.org/10.1108/jaoc.2012.31508aaa.006

Special issue on the History, Roles, and Development of Public Accounts Committees: A Global Perspective

Article Type: Call for papers From: Journal of Accounting & Organizational Change, Volume 8, Issue 1

Over the recent decade, the public sector of most countries has undergone substantial reforms centred on the emergence of new public management ideas, improvement of accountability and governance, efficiency, and effectiveness. Our understanding of how the Public Accounts Committees on government entities function to strengthen public accountability, financial scrutiny, and good governance worldwide is limited. This research-based edited collection of chapters explores the rationales for current roles of the Public Accounts Committees using a number of case studies from different nations across the world. It will draw from a wide range of nations from Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. We believe chapters from these countries on the role of the Public Accounts Committees will identify important issues pertinent to those interested in public sector accounting, accountability, and governance. The editor welcomes submission of manuscripts addressing any aspects of public accounts committees and their relationships with other government entities such as the Auditor-General’s Office. The idea of this book is to establish a dialogue – a bridge of ideas – between public sector accounting academics and the public sector practitioners and consultants. Consequently, submissions from both academics and practitioners/consultants are welcomed.

All submitted manuscript processed for publication will be peer reviewed. All manuscripts will be evaluated and refereed on an expedite basis to facilitate prompt publication if accepted.

Manuscripts currently under consideration by another book or other publisher should not be submitted. The book will be published in 2013 by an international publisher in association with the Centre for Public Sector Governance, Accountability and Performance of La Trobe University, Australia (www.latrobe.edu.au/cpsgap).

Manuscript preparation

In order to have consistency across all chapters, contributors should note the following guidelines for submitting manuscripts:

1. 1.

   Introduction. A precise explanation of what this chapter is about and why it is important and interesting should be stated. It should contain:

   • •

     a general overview of public sector accountability and governance and the role of public accounts committee therein;

   • •

     definition of terms (if any); and

   • •

     structure of the chapter.

2. 2.

   Context and background. For a country-specific case study, this section briefly outlines the legal, social, and political context of the country within which the public accounts committee operates.

3. 3.

   Methodology. What data were collected, when and how they were collected, and how did you analyse them to explain your findings. If you use a theory, justify its use by explaining how your chapter fits in.

4. 4.

   Findings. A presentation of your research material. This section should cover the following subjects as it relates to the region/jurisdiction on which you are contributing:

   • •

     PAC authority derives from: constitution? Legislation? Rules of procedure? Convention? Other?

   • •

     PAC structure: membership? Bicameral? Ministers? Chair from opposition or government? Specified or convention?

   • •

     Representative of legislature? Specified or convention?

   • •

     Numbers: government majority?

   • •

     Authority for powers: constitution? Legislation? Rules of procedure? Convention? Power to report directly to legislature? Power to summons witnesses and demand documents? Other powers?

   • •

     Role: restricted to audit follow-up or wider? Carries out both financial and performance audit reviews? Restricted to ex-post budget role? Restricted to looking at policy outcomes not policy itself?

   • •

     Reporting and follow up: reporting frequency? Are reports debated in legislature? Is government required to respond to PAC reports? How long? Is government required to implement PAC recommendations? Does PAC conduct follow ups to assess the implementation of its recommendations? How often? Are reports consensus/unanimous? Are minority or dissenting reports allowed? Part of committee report or separate dissenting reports can access committee resources? Does PAC produce an annual report to parliament on its own performance?

   • •

     PAC relationships: the auditor general/audit office: formal or informal? Other legislative committees;

   • •

     PAC resources: staffing; budget; does PAC have control of its own budget? Does PAC produce an annual work plan to assist effective allocation of resources? Technical expertise from external sources?

   • •

     PAC meetings: frequency? Public or closed? Deliberative; hearings; voting or consensus decisions?

5. 5.

   Discussion and conclusion. An analysis of your findings showing the contribution to knowledge and pointing out any weaknesses/limitations; a description of the main lessons to be learnt from your chapter and what future research should be conducted.

6. 6.

   References. A detailed, alphabetical list of the sources from which information has been obtained and which have been cited in the text (see below for style guides)

Submission guidelines and further details can be found at: www.latrobe.edu.au/cpsgap. Please send all submissions electronically to Professor Zahirul Hoque via e-mail to: z.hoque@latrobe.edu.au by 27 July 2012.