Accrual accounting has been central to financial management reforms designed to promote greater efficiency, effectiveness and accountability in the Australian public sector. This is the setting for the article; however, the issues covered apply to all nations that have reformed their public...

Purpose – The purpose of this paper is to examine the concept, need and requirements for accountability in the public sector, and how the use of outsourcing activities on a commercial‐in‐confidence basis negates the accountability requirement and can lead to inefficiency. This thereby...

Purpose – The purpose of this paper is to examine the concept, need and requirements for accountability in the public sector, and how the use of outsourcing activities on a commercial-in-confidence basis negates the accountability requirement and can lead to inefficiency. This thereby negates...