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SYMPOSIUM

Public accountability: Effectiveness, equity, ethics


Wayne Cameron
Victorian Auditor-General

This article tests a wide range of government activities against requirements for public
accountability. The article explores the incentives for ethical behaviour by public officials;
the need for more outcome focused performance indicators, tensions between parliamentary
and managerial accountability; the standards of accountability applied to public providers
of services can be applied to private providers; the utility of spelling out service
requirements in advance; the impacts on accountability of the convergence of the public
and private sectors; the need, where responsibility for programs is collaborative, for a
clear governance framework, tensions between representative and participative
democracy, and trends towards more participative and collaborative leadership.

Public accountability — what is it? through the collection of taxes and the appropri-
ation of those taxes to executive government
Accountability is an important element of good through the budgetary process. Thus executive
governance. It involves being answerable for government is accountable to parliament for the
decisions or actions, often to prevent the misuse of management and use of resources provided to it
power and other forms of inappropriate behaviour. by parliament. Parliament, through its representa-
The notion of accountability can be divided tive members, is responsible to the public, who
into a number of components, namely: judge the performance of the government and are
able to exercise their influence via voting rights.
• giving an explanation to stakeholders; Public servants serve the government, and are
• providing further information where required; accountable to ministers. In a broader sense they
• reviewing, and if necessary revising, systems or also have an obligation of accountability to
practices to meet the expectations of stake- parliament and the public for their actions.
holders; and Figure 1 provides an overview of the public
• granting redress or imposing sanctions (Barberis sector accountability process (International
1998). Federation of Accountants).
Public accountability is an important charac-
Access to information is an essential characteristic teristic of modern democratic government. Our
of accountability — virtually all accountability relies system of government, the ‘Westminster’ system,
on the availability of relevant and timely information. requires that ministers act in the ‘public interest’.
However, information is of little value unless it can This requirement demands a heightened level of
lead ultimately to the rectification of any issues public accountability, transparency and probity.
highlighted, or improved performance. It also can, Public accountability requires openness of
and does, fulfil an important stewardship function. account giving, whereby those in power are held
The question about accountability is funda- accountable in public for their acts and omissions,
mentally about who is accountable to whom, for decisions, policies and expenditures. In this manner,
what. In the public sector, the public accountability it is the complement of sound public management.
process is largely determined by legislation and the Departments and officials are potentially
parliamentary system. accountable to the public for all aspects of their
Parliament (the legislature) provides the performance, including not only their final actions
authority for the acquisition and use of resources and decisions but also the processes by which
for the public sector. In most cases this is done these actions and decisions were made. This
Australian Journal of Public Administration • 63(4):59–67, December 2004
© National Council of the Institute of Public Administration, Australia 2004. Published by Blackwell Publishing Limited
60 Cameron

LEGISLATURE

y Co
Independent, bilit nf
si e Transparency
objective
pon ting Au rred
information s di re
d re por t r sp
e ep o
ferre dit r or ns
n u tin ibi
Co A g lit
y

LEGISLATIVE Audit EXECUTIVE


AUDITOR

Figure 1 Public sector accountability process

accountability is implemented through a range One much debated matter touches on the
of different institutional mechanisms (Mulgan balance between the personal accountability of
2002). a minister and that of the agency official. If some-
For ministers and departmental officials, the thing goes horribly wrong, as it did in New
key channel of accountability remains the chain Zealand on 28 April 1995 in what became known
of responsibility, upwards through the depart- as the ‘Cave Creek disaster’ where some 14
mental hierarchy to the secretary and the minister students fell to their death from a deficient
and, via the minister, to parliament and the public. viewing platform, is the constructor of the
This central channel is supplemented by a number platform primarily accountable, his supervisor,
of other accountability mechanisms, including the departmental CEO or the portfolio minister?
the accountability of public servants to respond The numerous inquiries that followed that
to inquiries by parliamentary committees, to those particular tragedy failed to clear the matter up
agencies which through their statutory roles adequately in the public eye. Perhaps each were
reinforce public accountability such as the responsible in their own way.
Auditor-General, the Ombudsman, tribunals and But who was accountable? Who should
the courts, as well as freedom of information have picked up the tab when all the facts were
legislation. laid bare? The Regional Conservator resigned
These institutions, along with the power of immediately. The departmental CEO resigned,
public debate in parliament, questions asked by but only after he was satisfied the system of
members of parliament and the role of the media, checks and balances to guard against a repeat of
reinforce the accountability processes in our that tragic event was satisfactorily concluded and
parliamentary system of democracy. Although the member resigned later in May 1996.
many of these bodies do not have the power to
impose remedies or sanctions, they can require Ethics and public accountability
ministers and officials to provide all required
information and explanations, the results of Cabinet ministers delegate most of their powers
which , in most cases, unless on rare occasions to the departmental head who, in turn, delegates
the public interest would be placed at risk, are certain powers to staff. As public servants are
made public. entrusted with significant power and resources, this
Statutory authorities and their individual brings with it responsibility to perform duties in
members are subject to a similar range of account- accordance with accepted standards of conduct.
ability mechanisms. Community expectations about public sector
© National Council of the Institute of Public Administration, Australia 2004
Public Accountability: Effectiveness, Equity, Ethics 61

performance and conduct are very high. In many financial reform and devolution of authority from
ways, more stringent standards are applied to the central agencies.
public sector than elsewhere in society. The reasons It can be said that the biggest influence on public
for this are simply that the resources at the disposal accountability is the changing environment in which
of the executive and/or public servants have been government operates, resulting in an ongoing need
acquired compulsorily. The grantor of the resources to ensure that the accountability relationships
has had no choice in the matter. The most they can between parliament, the government, the public
demand in return is adequate and clear accounta- service and the electorate are defined in a credible
bility for the use of the resources so acquired. manner that is acceptable to all parties.
Ethical behaviour is one of the principal means The clearest accountability imperative is
by which accountability is maintained in the public adherence to the rule of law (including delegated
sector (O’Faircheallaigh et al. 1999:225). authorities). Conversely, the greatest uncertain-
The ethical framework flows from public service ties and conflicts are created by the administrative
values, obligations and standards, which are in turn environment and its demands that are not clearly
derived from legislation, policy and accepted public related to the legal framework applying to the
service conventions. Parliament has imposed a public services, including any guidelines derived
statutory responsibility on public servants to act from particular statutes (Barrett 2001).
ethically. There are codes of conduct for members of Some of the key factors and emerging issues
parliament and for public servants — certainly for impacting on public accountability today are
those in government departments. (The further away outlined below.
from the oversight of central agencies — for example
fully autonomous statutory corporations — the less Performance reporting and management
clear the strength of influence of the central agency Public reporting is one of the main means of
to require codes of conduct covering members of discharging public accountability obligations.
governing bodies or their staff becomes. This is For many, transparency is the essence of account-
largely due to their relative autonomy as expressed ability. Well-documented and reported perform-
in enabling legislation, the expectation that the ance information is fundamental to public agency
governing board will require these aspects of good accountability and effective management. It is a
governance to be in place and the uncertainty of the primary vehicle by which assurance is provided
authority of central agencies to mandate particular to parliament and the public that a government’s
requirements.) objectives are being met. Hopefully the reader
The accountability of every officer of the public can also gauge whether those objectives are being
service must not only be clear, it must be well under- achieved efficiently and effectively.
stood. For individuals, the type of organisation in In Victoria, the Performance Management
which they work, as well as the position occupied, and Reporting Framework and associated per-
will determine the applicable legislative and policy formance indicators seek to link government
regime. policy outcomes with public sector outputs and
According to that regime, the duties, respon- the budget process. The framework is made up of
sibilities and powers of individual officers must be three components: outputs, objectives and
clearly spelt out, for example in a position statement government outcomes. Outcome information in
or performance contract. Each officer will need to particular is one of the principal means of achiev-
understand the legislation, delegations and ing program accountability, yet it is also the area
performance standards relevant to his or her duties. in which the greatest gap in performance infor-
mation still exists.
Influences on public accountability It is generally agreed that performance indi-
cators need to become more outcome focused.
While the legal and ethical framework of govern- This not only includes information on what has
ment has remained essentially the same over the been achieved but the oncost effectiveness of these
last decade there have been significant changes to achievements (Barrett 1996).
the way government is conducted and services are My recent report to parliament on perform-
provided. These changes include privatisation, ance management and reporting in Victoria
corporatisation, outsourcing, budgetary and (Victorian Auditor-General 2003:19) found that

© National Council of the Institute of Public Administration, Australia 2004


62 Cameron

although the key government measures set out in Non-financial performance reporting has a long
the government’s Growing Victoria Together way to go yet in Australia to be both useful and
provide a strong sense of priority and purpose: meaningful. We have yet to get the rewards and
sanctions right. Because of the lack of symmetry
• they do not cover the full scope of agency between the different needs of users — ranging
objectives or outputs; from managers to policy analysts, to government,
• they do not adequately link departmental to parliament and the public — insufficient
objectives and outputs to government’s attention has been given to recognising each of
policy outcomes; and these quite different needs with the resulting
• they have tended to focus at the key outcome of KPIs being largely driven through
government indicator level and don’t allow the budgetary process (linked to resource allo-
‘connected’ drill down to the agency level. cation rather than achievement of goals and
objectives — hence their orientation to efficiency
The Victorian Performance Management and rather than effectiveness), and departmental
Reporting Framework currently includes only annual reports largely linked to KPIs associated
government departments and not the full range with managing the services (outputs) of the
of public sector entities that make contributions agency.
to the achievement of all government’s desired So as things currently stand, we are seeing
outcomes. There is a range of mechanisms by many KPIs reported by agencies more as a compli-
which government agencies are held account- ance exercise rather than a genuine attempt to
able; however, this abundance of mechanisms has report on the effectiveness of programs. Part of
not led to a greater public understanding of the the problem is also due to the inherent constraints
benefits received from the activities of government of the annual reporting cycle. Effective reporting
and its agencies (Victorian Auditor-General against a number of government programs may
2003:7–8). require a more periodic and comprehensive
A number of issues associated with reporting solution as instanced in my recent report on the
non-financial performance have been identified. effectiveness of school literacy programs in
These include:
Victoria.
• there being few incentives for agencies to Triple bottom line reporting
report more than they are legally required to.
This is due to factors such as aversion to There is also a growing public interest in an
generating reactions to bad news, uncertainty organisation’s performance beyond its economic
over whether the additional information is result, to its social and environmental performance.
appropriate and uncertainty about the use to This has led to demands for greater transparency and
be made of the additional information; disclosure in these areas, with an emphasis on
• tension between parliamentary and mana- sustainable development and ethical behaviour.
gerial accountability in that accountabilities In March 2000, the state government summit
for managerial control by government differ Growing Victoria Together recommended a triple
from the accountabilities for oversight by bottom line direction to policy development that
parliament; integrated economic, social and environmental
• difficulties in translating overall mission/ goals.
vision statements into identifiable outcomes The Victorian state government also ap-
and in turn linkage to the service provision proved the implementation of an Environmental
(level and funding) decisions; Management System requiring departments to
• the absence of bridges between the preparers include in their annual reports, from 2003–04,
and users of the information, whereby the information about their performance in relation
users do not always have a good grasp of to energy use, waste production, paper waste,
how to assess performance and there is often water consumption, transportation and pur-
a sense of having overwhelmed the general chasing activities and how those facets of their
reader with too much information (Neale and activity are environmentally responsible.
Anderson 2000).

© National Council of the Institute of Public Administration, Australia 2004


Public Accountability: Effectiveness, Equity, Ethics 63

Conformance (process) vs standards of accountability applied to government


performance (results) providers of public service also be applied to non-
The community has a right to be assured that the government providers? Are private contractors to
programs to which funding is applied have a clear government as accountable as departmental officers
and relevant purpose, that programs are being run providing the same service? Or does outsourcing
efficiently and effectively (are providing value reduce accountability?
for money) and that the highest standard of ethics The Victorian Public Accounts and Estimates
are being maintained. Committee has noted differing views about whether
Agencies thus become accountable in two outsourcing lessens the accountability of
broad areas: the quality of outcomes and the qual- government for the provision of public services
ity of process (how well an agency conforms to (Victorian Public Accounts and Estimates Committee
the ‘rules’). The challenge is to strike an appropri- 2000:105).
ate balance between conformance and perform- In general, two factors have a significant
ance, determined by leadership decisions, values, impact on accountability practices (Mulgan
and identified preferences (Barrett 2003a,b,c). 2002). These are:
Of necessity there are trade-offs between
conformance and performance. In the past, the 1. Inclusion of private sector organisations with
public sector has tended to focus on ensuring significantly different accountability practices.
conformance with legal and procedural While non-government organisations may
requirements rather than striving for exceptional adjust their accountability practices to fit more
performance. Indeed, as auditors, our audit work closely with the standards expected of the
frequently focuses on procedural fairness and public sector, there are limits to their
compliance with authority. This has encouraged adaptability; and
a risk-adverse attitude among public servants, 2. Replacement of internal, organisational
with attention focused more on process than on relationships with new contractual relation-
achieving government objectives. ships between purchaser and provider.
There therefore needs to be a cultural change in
the public sector if public servants are to focus more Compared to the public sector, the private sector
on achieving results and on being accountable for tends to be more accountable for results because
their performance, including effective management, commercial companies have a comparatively clear
rather than avoidance of risks. ‘bottom line’ (public sector agency objectives can
That is not to say that risks should be over- be imprecise and may contain conflicting economic
looked and not managed. Clearly they should be. In and social objectives) however, it falls short in terms
fact good risk management practices will provide of process transparency and accountability (Mulgan
the necessary balance between conformance and 2002).
performance risk. The overall reduction in accountability is most
obvious when mistakes occur and members of the
Outsourcing/private sector involvement public seek remedies from the government. In the
in service provision case of public service provision of services, the
The employment of private persons or institutions minister concerned will be able to conduct immediate
for public purposes is not new. In Europe in the inquiries and where possible impose immediate
18th century and before, private provision of remedies. In the case of provision of services by a
publicly funded services was almost the norm. private contractor, the minister may at times be
What we are seeing now is a return to an earlier powerless to act (South Australian Auditor-General
era, partly as a result of a search for greater 1998) — particularly if appropriate safeguards were
efficiency and effectiveness in the use of public not included in the contractual arrangements.
funds, and partly out of a preference for reducing While contracting out services involves some
the public sector and enlarging and enriching the diminution of ministerial and therefore
private sector (Mulgan 2002). parliamentary accountability, it does have poten-
The involvement of the private sector in the tial to increase accountability in other respects.
provision of public services raises a number of For example, the need to spell out service require-
important accountability questions. Can the same ments in advance may force governments to

© National Council of the Institute of Public Administration, Australia 2004


64 Cameron

clarify both the objectives sought through a ment conditions, particularly the appointment to
particular service and the criteria by which the positions based on merit, are also no longer an
performance of providers is to be assessed. issue for public concern (Mulgan 2002).
This was my experience in outsourcing With the increased involvement of the private
financial statement audits. Before the policy to sector in provision of public services, the demon-
outsource could be implemented some consider- stration of accountability concepts (such as
able effort was undertaken to codify precisely transparency, equity of treatment and probity of
what a ‘legislative audit’ was to ensure that the public resources, including application of public
activities formerly undertaken by staff were sector values and codes of conduct) has the
repeated by the private provider. potential to become clouded unless governments
take a proactive and consistent stance to the
Commercial confidentiality concerns scrutiny of contracts involving public funds
The involvement of private providers in service (Barrett 2002:10).
provision raises the question of to whom are The convergence of the public and private
outsourced contractors and their staff accountable. sectors raises issues about the nature of account-
In practice, outsourcing tends to reduce the range of ability. Private sector providers are clearly under
accountability mechanisms through which providers pressure from the openness and transparency
must answer. required by public sector accountability to
Victoria’s Public Accounts and Estimates parliament and the community. There should be
Committee observed that it was important that some movement towards striking a balance
accountability in the delivery of government services between the appropriate nature and level of
be evidenced in fact by the capacity of the public to accountability and the need to achieve cost-
gain an awareness of the key features of contractual effective outcomes by: emphasising project and
arrangements entered into and contribute to the contract management skills in public sector
decision-making process (Victorian Public Accounts managers basing commercial relationships on
and Estimates Committee 2000:xxxi). sound tendering and administrative procedures
Greater participation of the private sector in and an enforceable contract; and ensuring that
the provision of public services has allowed some public accountability is not eroded through a
governments to establish a new regime to limit reduction in external scrutiny by parliament and
the publication of material, based on the view the Auditor-General (Barrett 2003a).
that the details of government dealings with the
private sector need to be protected from public Compliance with public sector
scrutiny because the commercial value embedded values and conduct
in the contracts with the private sector would be It is important that non-public servants are made
diminished if those contracts were released. aware of the expected standards of conduct of
In some jurisdictions parliament and the public sector employees. When establishing
Auditor-General have no direct access to contractors agreements and contracts, agencies will need to
and freedom of information legislation does not consider factors such as the extent to which the
apply. Only recently has Victorian audit legislation private sector provider and its employees will be
been amended to allow the Auditor-General to expected to comply with public sector values and
disclose publicly information contained in code of conduct, any additional conduct require-
commercial in-confidence contracts. The jurisdiction ments that reflect the agency’s business, and the
of the Ombudsman is not normally extended to action that may be taken if standards are not met.
private contractors when they provide public services. Agencies must ensure that contractors are
One of the most notable effects of out- aware that public sector employees are bound by
sourcing has been the removal of certain account- values and a code of conduct and do not place
ability requirements for transparency and fairness public servants in a position where their impar-
expected in the public sector. For example, how tiality or professionalism may be compromised.
much is paid for the service? Once a service is
outsourced, the amounts of money paid to Private financing of government activities
individual members of the outsourcing contract In the current budgetary environment, public
becomes commercially confidential and beyond sector entities in many countries have found it
the range of public inquiry. Matters of employ- difficult (without borrowing) to provide
© National Council of the Institute of Public Administration, Australia 2004
Public Accountability: Effectiveness, Equity, Ethics 65

dedicated funding for large projects out of annual consequence, accountability arrangements will
budgets. The encouragement of private sector need increasingly to cross organisational
investment in public infrastructure by governments boundaries to align activities better and reduce
is one response to these budgetary pressures. It has barriers to effective cooperation and coordination.
also given rise to additional challenges and demands Accountability in the areas of community
for public accountability and transparency because service obligations, equity in service delivery and a
the parameters of risk are far different from those in high standard of ethics within a legislative-based
traditional approaches to funding public infra- values system are particularly critical to public sector
structure (Barrett 2001). agencies working in partnership to deliver joined-
Private financing arrangements have been up services effectively (Barrett 2003c:28).
used extensively in the UK and by Australian Working in partnership undoubtedly adds
state governments, particularly in relation to to the complexity of accountability arrangements
infrastructure projects such as the construction of (Lord Sharman 2001). Therefore, in any
roads and buildings. arrangement where there is joint responsibility
Public accountability issues are centred for overseeing and implementing programs across
around whether the financing arrangement is in a number of bodies, a clear governance framework
the public interest and offers better value for including accountability and reporting
money, or net benefit, when compared with the arrangements — which clearly define roles and
best public sector delivery model. They also centre responsibilities of the various participants — is
on the adequate transfer of risk and operational essential.
control to the private sector entity while reserving Agencies cannot continue to represent only
the capacity to protect the public interest and their immediate areas of responsibility. They must
achieve government policy objectives. also act in accordance with their cross-portfolio
There have been concerns expressed about or inter-agency responsibilities. Any uncertainty
public accountability for privately financed experienced by private and/or public participants
projects, stemming from the reduction in the flow about their responsibilities can create confusion
of performance information available and both as to who is accountable for what and the
difficulties experienced by parliamentarians in requirements of the various relationships with
gaining access to contract documents (Barrett stakeholders.
2003b). The Canadian Auditor-General, in a study
In view of the growing interest in and use of
of collaborative partnerships involving govern-
private financing initiatives and the important
ment and non-government sectors in delivering
financial, risk transfer and accountability issues
raised, agencies increasingly will need to focus services and policy-making, suggested that while
their attention on examining the broader public the minister is clearly accountable to parliament
accountability issue. This will be important in for the involvement of a federal department or
meeting parliament’s and the public’s need for agency, in collaborative arrangements partners
assurance about the processes adopted and could be held accountable for the achievement
outcomes achieved. of results (Canadian Auditor-General 1999:Ch5).
Joined-up government inevitably involves
Collaborative government/partnership at least dual accountability of participants both
arrangements for their individual organisations and for the
As governments continually reassess their role in joined-up arrangements. However, where the
society, they are being required to develop new private sector is involved, the government and
approaches to policy-making and service delivery parliament may need to re-examine the more
arrangements. These are increasingly likely to traditional notions of accountability and the
involve the establishment of partnership arrange- extension of them to private sector participants
ments. Public sector reform is also resulting in (Barrett 2003a).
government objectives requiring the collabora-
Community consultation/participatory
tive efforts of two or more agencies/parties/levels
of government — joined-up government. governance
Unfocused and uncoordinated programs Governments are increasingly outsourcing ser-
waste resources, confuse and frustrate customers vices and partnering with other agencies, sectors
and limit the overall program effectiveness. As a and the community at large in delivering out-
© National Council of the Institute of Public Administration, Australia 2004
66 Cameron

comes. The mood is clearly moving towards the increasingly highly educated, more responsible
private and community sectors wanting greater and more critical. They have the knowledge and
involvement in public policy-making based on the skills to lobby and influence decision-makers and
knowledge they have accumulated in service the media, and thus mobilise public opinion and
delivery. public confidence.
Important accountability issues arise as more The ability of today’s community to scruti-
non-government players are involved in the policy nise the activities of public sector entities has
development process (Edwards 2003). In those also increased due to the universal availability of
circumstances can the principles of individual information in the public arena including agency
collective ministerial responsibility and accounta- websites and printed material together with
bility to parliament hold when the boundaries freedom of information and administrative investi-
between the public and community sectors are gations. These all serve to ensure continued
blurred? application of the spotlight on the operations of
Developing an accountability framework that the public sector and its public accountability.
fits collaborative arrangements better may assist
effective participatory governance. The participation Impact of information technology
and accountability of any independent parties Information technology is revolutionising the
involved in the development of government policies way the public sector operates. It has improved
or the achievement of policy objectives need to be the ability of public sector organisations to
made explicit and clear. communicate, share critical information and
Determining how much participation is re- organise processes in a more efficient way.
quired on any particular issue for any stage in the It has the potential to expand the scope of
policy cycle should lead to greater efficiency and public accountability by facilitating information
use of resources compared to the more traditional sharing and delivery of information to the
approach to consultation. community. However, the effect in practice can
While close relationships with stakeholders be uneven (Heeks 1998).
should inform decision-making better, public ser- Recipients must have access to the tech-
vice employees need to be clear about their obliga- nology and must have skills and confidence to
tions to be impartial, accountable and responsible access and interpret the information provided.
to government. The closer and the more formal There is the potential for inequality in public
the relationship, the more important it is to clarify accountability as a result of accessibility barriers
expectations and obligations, including the created for a minority of public citizens by compu-
handling of confidential information to prevent terised information systems.
unauthorised disclosure, and transmission of As dependence on information technology
advice. Conflicts of interest may arise where grows and new and high-risk areas emerge, public
stakeholders become involved in decision- sector agencies need to adopt modern practices
making or have access to confidential information. to correct any underlying managerial problems
This also needs to be appropriately managed. that impede effective system development and
Another important issue in relation to operations. Unless appropriately controlled,
increased community participation in policy- computerised operations can offer numerous
making is the impact on the legitimacy of the opportunities for committing fraud, unauthorised
current model of representative democracy (where tampering with data or disrupting vital operations
citizens elect representatives to make policy (Barrett 2003a,b,c).
decisions for them). Such participation has the In moving to online service delivery in the
potential to create tension between representative public service, the complexities of the public
democracy and participatory democracy (where sector environment, in particular the social,
citizens are directly involved in policy decision- regulatory and legal issues faced as a result of the
making). Processes will be needed that address changing of service delivery models need to be
this tension when it arises. considered and addressed.
Changes in society
Conclusion
We now live in a society that is infinitely more
literate and informed and thus far more discrim- The settings for the effective discharge of
inatory than a few decades ago. Citizens are accountability obligations continue to change as
© National Council of the Institute of Public Administration, Australia 2004
Public Accountability: Effectiveness, Equity, Ethics 67

governments seek new ways to deliver community issues and early successes’, speech delivered at
programs more efficiently and effectively. Some of Australasian Council of Auditors-General,
these changes, such as those associated with multi- Melbourne.
party delivery, require new ways of thinking about Barrett, PJ Auditor-General for Australia 2003c
‘Government sector accountability — the impact of
how best to inform stakeholders about achievements.
service charters in the Australian public sector’,
The traditional model does not envisage a sharing of Queensland Commonwealth Regional Heads
responsibility — yet in increasingly more Forum, 15th Annual Government Business
circumstances accountability is shared. Conference, May.
It is beyond question that leadership is required Canadian Auditor-General 1999 Report of the Auditor
in seeking out appropriate ways to adapt to these General.
influences of change. Perhaps the form of leadership Edwards, M 2003 ‘Participatory governance’, Canberra
needs to be more participative and collaborative than Bulletin of Public Administration, No. 107, March.
the practice that served us well in the past where Heeks, R 1998 Information Systems and Public Sector
central agencies determined the course for others to Accountability, Information Systems for Public
Sector Management Working Paper Series Paper
follow. Managers of tomorrow will need increasingly
No. 1, Institute for Development Policy and
to factor into their reform agenda time and Management, Manchester, England.
opportunity for buy in and joint problem-solving. International Federation of Accountants 2001
There will be times when leaders will continue to Governance in the Public Sector: A Governing Body
need to take the initiative and establish broad Perspective, August. Quoted in PJ Barrett, Auditor-
direction, but the mode, nature and pace of progress, General for Australia, ‘Government sector
because it effects others, will require consultation accountability — the impact of service charters in
and negotiation if solutions are to endure. Our the Australian public sector’, Queensland
challenge is to ensure all stakeholders are sufficiently Commonwealth Regional Heads Forum 15th
well informed about progress made in achieving Annual Government Business Conference, May
2003.
governmental goals. Mulgan, R 2002 Accountability Issues in the New
Model of Governance, Australian National
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© National Council of the Institute of Public Administration, Australia 2004

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