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Game, Chantal S., Lisa M. Cullen e Alistair M. Brown. "Accountability and financial statement presentation of early Western Australian banks, 1837–1880". Accounting History 23, n.º 4 (1 de abril de 2018): 555–74. http://dx.doi.org/10.1177/1032373218759972.
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This study uses legal origin theory to consider the influence of the British imperial government on financial statement presentation of early Western Australian banks. Accountability and patterns of financial presentation were explored through an examination of 192 quarterly returns and three annual returns for the Bank of Western Australia, Western Australian Bank and National Bank of Australia over the years 1837–1880. Findings from the study suggest the banks demonstrated a willingness to prepare forms of Western-narrow and Western-broad accounts. Early Western Australian banks consistently prepared timely financial statements to keep stakeholders informed of the banks’ quarterly returns. Despite the harsh economic conditions, Western Australian banks appeared to keep pace with the changing legal, political and fiscal accountability reforms carried out by the colonial government during this early settlement period of Western Australia.
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Lau, Katherine A., Torsten Theis, Alexa M. Kaufer, Joanna L. Gray e William D. Rawlinson. "A decade of RCPAQAP Biosecurity improving testing for biological threats in Australia". Microbiology Australia 41, n.º 3 (2020): 145. http://dx.doi.org/10.1071/ma20039.
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Biosecurity is a term broadly applied to the protection, control and accountability of biological agents and toxins to minimise the risk of their introduction through natural, unintentional (accidents) or deliberate processes. Biosecurity protection involves the engagement of all stakeholders including government, public health networks, industry, and scientific community. While the Commonwealth Government primarily manages biosecurity, it is also a shared responsibility with State and Territory governments. Rapid, accurate diagnosis is essential to informing all levels of response to biosecurity threats. External quality assurance (EQA) through proficiency testing (PT) is an indispensable tool to allow assessment of laboratory performance. This ensures laboratory capability and capacity are in a constant state of readiness to effectively detect biological threats and reduce the impact and transmission of disease. Since 2009, the Royal College of Pathologists Australasia Quality Assurance Program (RCPAQAP) has been contracted by the Australian Government Department of Health to establish a proficiency testing program (PTP) for the detection of biological threat agents. Starting out as a PTP for the detection of Bacillus anthracis, RCPAQAP Biosecurity has undergone significant transformation, thereby building and enhancing laboratory preparedness. Alterations in the program have been in line with the changing landscape of biosecurity and other emerging infectious diseases across Australia, and worldwide.
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Barut, Meropy, Jean Raar e Mohammad I. Azim. "Biodiversity and local government: a reporting and accountability perspective". Managerial Auditing Journal 31, n.º 2 (1 de fevereiro de 2016): 197–227. http://dx.doi.org/10.1108/maj-08-2014-1082.
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Purpose – The purpose of this study is to illuminate the disclosure of biodiversity material contained in the reported information of 151 local government authorities (LGAs) in New South Wales, Australia. The introduction of the 1992 Convention on Biological Diversity (an international treaty to sustain the rich diversity of life on earth) has made the issue of fauna management and monitoring, and the associated requirement for cost-effective information, much more important. As local communities are best placed to make decisions about the protection of their local environments, the content in external reports and other disclosures allows stakeholders to gauge how accountable LGAs are regarding the conservation of biodiversity within their geographical jurisdiction. Design/methodology/approach – Content analysis was used to analyze the disclosures of these LGAs. Findings – The results reveal marked differences in the reporting of biodiversity issues. In fact, LGAs in the state of New South Wales (Australia) have been, at best, lukewarm in their disclosure of strategic information relating to biodiversity, particularly in their strategic goals and plans. Originality/value – This paper contributes to the academic literature on biodiversity reporting by investigating existing reporting practices and providing evidence that a universally adopted framework for biodiversity reporting and reporting of local native fauna is required. In particular, the impacts of these practices need to be properly understood for LGAs to provide accountability to their stakeholders.
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Ahyaruddin, Muhammad, Mohd Nor Hakimin Bin Yusoff, Siti Afiqah Binti Zainuddin e Agustiawan Agustiawan. "Research trend on accountability and government performance: A bibliometric analysis approach". Journal of Accounting and Investment 24, n.º 3 (21 de novembro de 2023): 974–92. http://dx.doi.org/10.18196/jai.v24i3.20307.
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Research aims: This research aims to analyze the trends, map the conceptual structure, and present the picture of research direction on accountability and government performance topics.Design/Methodology/Approach: A bibliometric analysis was used to obtain a structured overview and the research trend on accountability and government performance domains. The authors used the Scopus database from 1983 to 2022 and got 214 published documents, which were then analyzed with VOSviewer software and “Scopus Analyze Search Results.”Research findings: This study uncovered a significant increasing trend in the number of publications on accountability and government performance research, from two documents in 1985 to eighteen documents in 2022. The USA is the most productive country publishing on accountability and government performance research, followed by the United Kingdom, Indonesia, China, Australia, Canada, Germany, Netherlands, Spain, and Italy. The keywords that can be used for further research related to accountability and government performance are e-government, transparency, local government, governance approach, performance management, and corruption.Theoretical contribution/Originality: Based on the best of the authors’ knowledge, this is the first paper that analyses the research trend on accountability and government performance with the use of bibliometric analysis. In addition, for exploring and analyzing large volumes of scientific research, the use of bibliometric analysis is a popular and rigorous method.Practitioner/Policy implication: The use of bibliometric analysis is essential to identify research gaps and look for themes or terms and become a potential direction to explore the relationship of each term.
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Holly, Gabrielle. "Challenges to Australia's Offshore Detention Regime and the Limits of Strategic Tort Litigation". German Law Journal 21, n.º 3 (abril de 2020): 549–70. http://dx.doi.org/10.1017/glj.2020.26.
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AbstractAustralia's offshore detention regime has been the subject of numerous attempts to seek accountability for harm caused to detainees using legal and other avenues in Australia. This Article examines recent strategic litigation actions against the Australian government and the corporate contractors engaged in offshore detention, including: Kamasaee v. Commonwealth; AUB19 v. Commonwealth; and actions seeking injunctions requiring the Australian government to airlift detainees to Australia for medical treatment. While these actions have vindicated the rights of those in offshore detention in specific ways, and in some instances facilitated compensation for harms caused while in detention, none have proved capable of challenging the underlying basis of the offshore detention regime, nor of providing a foreseeable end to the detention, whether by facilitating credible prospects for resettlement, or by other means. The Article provides an account of the achievements and limitations of these claims and concludes that although certain features of the Australian jurisdiction make it possible to pursue transnational claims, and thus potentially provide remedy for those who have suffered wrongs in Australia's offshore detention regime, such claims need to be pursued with the utmost care and with careful consideration of the complexities of the Australian political and legal environment.
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Stuart, Katharine. "Methods, methodology and madness". Records Management Journal 27, n.º 2 (17 de julho de 2017): 223–32. http://dx.doi.org/10.1108/rmj-05-2017-0012.
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Purpose This paper aims to present findings from a recent study examining current records management as fit for digital government in Australia. Design/methodology/approach This paper draws on findings from the first phase of research for a postdoctoral degree. This research was collected through an online quantitative survey of government records management professionals in Australia. The survey’s purpose was to understand whether the profession has kept pace with advances in, and expectations of, digital government. Building on the findings of the survey, this paper explores the concepts of methodology and methods and applies them to current digital records management in the Australian Government. Methodology for Australian Government digital records management is contained in the 2015 Digital Continuity 2020 policy. However, measuring method proved more difficult. The researcher supplemented data published by the National Archives of Australia and the Department of Finance with data from her own research to measure the validity of methods by examining suitability of current requirements. Findings Australian Government records management professionals overwhelmingly feel requirements, organisational culture and behaviour form a barrier to implementing successful records management programs. This paper finds that the Australian Government is buying ten times more digital storage per year than the sum of all of the digital Australian Government records known. This suggests perhaps not all records are recognised. While there will always be more storage than records, the ratio should not be so inflated. Further problems are found with requirements for records management being seen as mostly paper-based and too resource intensive to be of use. This research, combined with a contemporary literature review, shows that there is an imbalance with the current methodology and methods and asks the question: Has a methodology (Digital Continuity 2020) been created without suitable and known methods being in place? Research limitations/implications The method for collecting survey data was based on self-reporting, which can lead to limitations in that the population sample may exaggerate their response or demonstrate bias. However, responses to the survey were common enough to eliminate bias. The study is based on the Australian Government; however, findings may translate to other governments. This paper presents findings from the first phase of research of a postdoctoral degree. Not all findings are presented, only those relevant to the topic. Originality/value As the Australian Government moves to become a true digital government, records management is still required to ensure accountability of government actions and decisions. However, while the government transitions to digital, and information stores continue to grow, the question of whether records management has kept up with the rapid pace of digital information flow and expansion does not need to be asked. Instead, the time has come to ask, “What can we do to keep up?”
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Brevini, Benedetta. "Metadata Laws, Journalism and Resistance in Australia". Media and Communication 5, n.º 1 (22 de março de 2017): 76–83. http://dx.doi.org/10.17645/mac.v5i1.810.
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The intelligence leaks from Edward Snowden in 2013 unveiled the sophistication and extent of data collection by the United States’ National Security Agency and major global digital firms prompting domestic and international debates about the balance between security and privacy, openness and enclosure, accountability and secrecy. It is difficult not to see a clear connection with the Snowden leaks in the sharp acceleration of new national security legislations in Australia, a long term member of the Five Eyes Alliance. In October 2015, the Australian federal government passed controversial laws that require telecommunications companies to retain the metadata of their customers for a period of two years. The new acts pose serious threats for the profession of journalism as they enable government agencies to easily identify and pursue journalists’ sources. Bulk data collections of this type of information deter future whistleblowers from approaching journalists, making the performance of the latter’s democratic role a challenge. After situating this debate within the scholarly literature at the intersection between surveillance studies and communication studies, this article discusses the political context in which journalists are operating and working in Australia; assesses how metadata laws have affected journalism practices and addresses the possibility for resistance.
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Haque, Shamima, e Muhammad Azizul Islam. "Stakeholder pressures on corporate climate change-related accountability and disclosures: Australian evidence". Business and Politics 17, n.º 2 (agosto de 2015): 355–90. http://dx.doi.org/10.1017/s1369525800001674.
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This study investigates stakeholder pressures on corporate climate change-related accountability and disclosure practices in Australia. While existing scholarship investigates stakeholder pressures on companies to discharge their broader accountability through general social and environmental disclosures, there is a lack of research investigating whether and how stakeholder pressures emerge to influence accountability and disclosure practices related to climate change. We surveyed various stakeholder groups to understand their concerns about climate change-related corporate accountability and disclosure practices. We present three primary findings: first, while NGOs and the media have some influence, institutional investors and government bodies (regulators) are perceived to be the most powerful stakeholders in generating climate change-related concern and coercive pressure on corporations to be accountable. Second, corporate climate change-related disclosures, as documented through the Carbon Disclosure Project (CDP), are positively associated with such perceived coercive pressures. Lastly, we find a positive correlation between the level of media attention to climate change and Australian corporate responses to the CDP. Our results indicate that corporations will not disclose climate change information until pressured by non-financial stakeholders. This suggests a larger role for non-financial actors than previously theorized, with several policy implications.
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Siriwardhane, Pavithra, e Dennis Taylor. "Perceived accountability for local government infrastructure assets: the influence of stakeholders". Pacific Accounting Review 29, n.º 4 (6 de novembro de 2017): 551–72. http://dx.doi.org/10.1108/par-11-2016-0110.
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Purpose The purpose of this study is to investigate the relationship between the degree of stakeholder salience and the degree of emphasis placed on accountability dimensions for infrastructure assets (IFAs) as perceived by mayors and chief executive officers (CEOs) of local government authorities (LGAs). Comparisons are drawn between the salience accorded to two broad stakeholder groups at the public level and at the government level. Design/methodology/approach Perceptions of mayors and CEOs are examined through a mail questionnaire survey administered among LGAs in Australia. Findings Overall accountability for IFAs by the LGAs is influenced by the salience accorded to the demands and needs of public stakeholders (PSs) but not the salience accorded to government stakeholders (GS). It is evident that public and managerial accountabilities are impacted by PS salience, whereas political accountability is impacted by the salience of GS. Thus, it emphasises that the establishment and implementation of policies, processes and systems that render transparency and responsiveness to the public, as well as service quality and the disclosure of performance measures, are positively affected by the salience accorded to PS groups. Research limitations/implications The results of the study may be affected by the inherent weaknesses associated with mail surveys. Practical implications Accountability of LGAs for IFAs to GS needs enhancement, specifically stronger policy incentives. Originality/value This paper contributes to the literature, providing evidence on how mayors and CEOs of LGAs perceive the salience of different stakeholders of IFAs and its impact on the perceived accountability.
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Lavoie, Josée G., e Judith Dwyer. "Implementing Indigenous community control in health care: lessons from Canada". Australian Health Review 40, n.º 4 (2016): 453. http://dx.doi.org/10.1071/ah14101.
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Objective Over past decades, Australian and Canadian Indigenous primary healthcare policies have focused on supporting community controlled Indigenous health organisations. After more than 20 years of sustained effort, over 89% of eligible communities in Canada are currently engaged in the planning, management and provision of community controlled health services. In Australia, policy commitment to community control has also been in place for more than 25 years, but implementation has been complicated by unrealistic timelines, underdeveloped change management processes, inflexible funding agreements and distrust. This paper discusses the lessons from the Canadian experience to inform the continuing efforts to achieve the implementation of community control in Australia. Methods We reviewed Canadian policy and evaluation grey literature documents, and assessed lessons and recommendations for relevance to the Australian context. Results Our analysis yielded three broad lessons. First, implementing community control takes time. It took Canada 20 years to achieve 89% implementation. To succeed, Australia will need to make a firm long term commitment to this objective. Second, implementing community control is complex. Communities require adequate resources to support change management. And third, accountability frameworks must be tailored to the Indigenous primary health care context to be meaningful. Conclusions We conclude that although the Canadian experience is based on a different context, the processes and tools created to implement community control in Canada can help inform the Australian context. What is known about the topic? Although Australia has promoted Indigenous control over primary healthcare (PHC) services, implementation remains incomplete. Enduring barriers to the transfer of PHC services to community control have not been addressed in the largely sporadic attention to this challenge to date, despite significant recent efforts in some jurisdictions. What does this paper add? The Canadian experience indicates that transferring PHC from government to community ownership requires sustained commitment, adequate resourcing of the change process and the development of a meaningful accountability framework tailored to the sector. What are the implications for practitioners? Policy makers in Australia will need to attend to reform in contractual arrangements (towards pooled or bundled funding), adopt a long-term vision for transfer and find ways to harmonise the roles of federal and state governments. The arrangements achieved in some communities in the Australian Coordinated Care Trials (and still in place) provide a model.
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Ardalich, Nadia. "Information: a valuable resource in managing health, safety, and the environment in the offshore petroleum industry". APPEA Journal 53, n.º 2 (2013): 493. http://dx.doi.org/10.1071/aj12104.
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The National Offshore Petroleum Safety and Environmental Management Authority (NOPSEMA) is charged with promoting occupational health and safety and responsible environmental management in the offshore petroleum industry and ensuring industry compliance with the relevant commonwealth legislation. For NOPSEMA to exercise these functions effectively and transparently, sharing information through industry experience is integral. Although NOPSEMA already publishes widely–including guidance material, industry performance data, and safety alerts–it is working towards increasing publication of more detailed and specific industry information, such as enforcement notices. Government regulators publishing industry information of this kind is not new in Australia or overseas and is often used by regulators as a tool for promoting industry compliance. Communicating and sharing information with industry and the public are important activities of governments. Information sharing can expand knowledge, enable innovation, enhance government accountability and transparency, and even save lives by learning from others' experiences. Recently, the Australian Government has shown a deeper commitment through changes to the Freedom of Information Act 1982, making government information more accessible and open to the public. This extended abstract discusses the benefits of increasing publication of industry information to promote NOPSEMA's functions and objectives for delivering a safe and environmentally responsible offshore petroleum industry.
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Winter, I., e T. Brooke. "Urban Planning and the Entrepreneurial State: The View from Victoria, Australia". Environment and Planning C: Government and Policy 11, n.º 3 (setembro de 1993): 263–78. http://dx.doi.org/10.1068/c110263.
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It is argued that the state in Victoria, Australia, has pursued five key trends in urban planning throughout the 1980s: Privatisation, liberalisation, subsidisation, commercialisation, and elitism. These trends are a response to conditions wrought by global economic restructuring, the dominance of economic fundamentalism as a political discourse in Australia, the institutional structure of federal–State government financial relations, and a resultant perception of fiscal crisis. These developments in urban planning have resulted in financial costs and a loss of democratic accountability to the Victorian community.
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Seng, Cheaseth. "Relationships between capabilities-strategy alignment and accountability-emphasis in government business enterprises". Journal of Public Administration and Governance 1, n.º 1 (8 de julho de 2011): 252. http://dx.doi.org/10.5296/jpag.v1i1.769.
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This study introduces a new research perspective to the investigation of factors affecting management’s attention to the rendering of their organisation’s managerial and public accountabilities. It draws on management studies of the fit between organisational strategy-types and capabilities and extends this literature to a new organisational context of government-owned business enterprises (GBEs) that act as fully competitive profit-making enterprises, but are made strongly accountable to the government minister, the parliament and the public. Sets of capabilities-strategy alignments are modelled, including prospecting GBEs with technology strengths, defender GBEs with market-linking capabilities and analyser GBEs with a balance of capabilities. These sets are then assessed in terms of their consequences for the emphasis given by management to processes and systems for discharging the GBE’s accountability outcomes. Data is collected through a questionnaire to senior managers of 141 GBEs in Australia. The findings are mostly consistent with prior studies conducted in private sector companies, even though strategy-capabilities alignments are related to accountability rather than financial performance. The findings provide insights to GBEs’ management and relevant government ministers concerning the continuing need to appropriately align strategies and capabilities of GBEs and the consequences of such alignment for the rendering of accountability.
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Jurnal Kebijakan & Manajemen Publik, Jurnal Governance, e AGUS WAHONO. "APLIKASI KONSEP MANAGING FOR RESULTS". Governance, JKMP (Governance, Jurnal Kebijakan & Manajemen Publik) 1, n.º 2 (15 de fevereiro de 2022): 171–78. http://dx.doi.org/10.38156/gjkmp.v1i2.29.
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State government in the United States have enthusiastically embraced the idea of managing for result. This appears to represent the victory for New Public Management policy ideas transferred from New Zealand, the United Kingdom, and Australia. The managing for result doctrine that emerged from these countries called for an increased focus on results but also increased managerial authority to achieve results. In turn, it was claimed, government would enjoy dramatic performance improvement and result-based accountability. This article assess the implementation of public management reform and argues that the managing for results doctrine has benen only partially adopted. State governments selected some of the New Public Management ideas but largely ignored others. In short, state government emphasized strategic planning and performance measurement but were less successful in implementing reforms that would enhance managerial authority, undermining the logic that promised high performance improvements.
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Jurnal Kebijakan & Manajemen Publik, Jurnal Governance, e AGUS WAHONO. "APLIKASI KONSEP MANAGING FOR RESULTS". Governance, JKMP (Governance, Jurnal Kebijakan & Manajemen Publik) 1, n.º 2 (15 de fevereiro de 2022): 171–78. http://dx.doi.org/10.38156/governancejkmp.v1i2.29.
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State government in the United States have enthusiastically embraced the idea of managing for result. This appears to represent the victory for New Public Management policy ideas transferred from New Zealand, the United Kingdom, and Australia. The managing for result doctrine that emerged from these countries called for an increased focus on results but also increased managerial authority to achieve results. In turn, it was claimed, government would enjoy dramatic performance improvement and result-based accountability. This article assess the implementation of public management reform and argues that the managing for results doctrine has benen only partially adopted. State governments selected some of the New Public Management ideas but largely ignored others. In short, state government emphasized strategic planning and performance measurement but were less successful in implementing reforms that would enhance managerial authority, undermining the logic that promised high performance improvements.
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Forsyth, Anthony. "Industrial legislation in Australia in 2016". Journal of Industrial Relations 59, n.º 3 (22 de maio de 2017): 323–39. http://dx.doi.org/10.1177/0022185617693876.
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After three years of trying, the Coalition Government finally succeeded in obtaining passage of several key workplace reform statutes in 2016. This followed the outcome of the federal election held on 2 July, delivering the Government a differently composed Senate and a new opportunity to secure support for its legislative program. This review article explains key aspects of the industrial legislation passed by federal Parliament in 2016, including statutes abolishing the specialist road transport industry tribunal, re-establishing the Howard-era regulator for the construction industry, and setting up a new agency to enforce enhanced governance and accountability standards for registered unions and employer organisations. Legislative amendments aimed at resolving the long-running bargaining dispute in Victoria’s Country Fire Authority are also considered, along with the Government’s muted response to the 2015 Productivity Commission review of the workplace relations framework. The article then examines developments at state level, including a major rewrite of Queensland’s industrial legislation, structural changes in New South Wales, and proposed changes to long service leave and the labour hire sector in Victoria. It concludes by noting the irony that just as the federal Government has tasted some success after a long legislative ‘dry spell’, its labour law reform agenda appears limited and piecemeal.
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Johnsson, Mary C., Matthew Pepper, Oriana Milani Price e Lauren P. Richardson. "“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government". Qualitative Research in Accounting & Management 18, n.º 2 (26 de fevereiro de 2021): 195–227. http://dx.doi.org/10.1108/qram-11-2020-0184.
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Purpose Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research. Design/methodology/approach A systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis. Findings Analysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities. Research limitations/implications The systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts. Originality/value This paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.
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Bullians, Mark S., David A. J. Teulon, Rebecca Laws, Suzy Perry e Gary Hill. "Biosecurity partnership and collaboration: key similarities and differences between the Australia and New Zealand plant-biosecurity government-industry agreements". New Zealand Plant Protection 71 (30 de julho de 2018): 357. http://dx.doi.org/10.30843/nzpp.2018.71.212.
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New Zealand and Australia have each established legal partnerships between government and industry to improve biosecurity outcomes. Both partnerships take a collaborative approach to build capability and capacity to manage biosecurity risk across the biosecurity system. Key differences between the New Zealand and Australian systems include: the scope of responsibilities and accountability for management of biosecurity pests; governance arrangements; and cost sharing. Key similarities include: a shared role in response decision making; shared costs for pest eradication; advanced agreement on the potential liabilities surrounding pest eradication; provision for compensation to growers for direct costs incurred during an eradication response; minimum commitments to maintain capability and capacity; and an established basis for a transparent, consistent and equitable partnership. The approach taken by both countries encompasses the view that biosecurity outcomes will be improved by building genuine industry—government partnerships. In New Zealand, successes include development of operational agreements, strategies for fruit fly and brown marmorated stink bug, and completion of readiness activities for future incursions of these pests.
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Mia, Parvez, Tarek Rana e Lutfa Tilat Ferdous. "Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia". Sustainability 13, n.º 23 (30 de novembro de 2021): 13282. http://dx.doi.org/10.3390/su132313282.
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This paper examines the effect of two Australian environmental regulatory changes, specifically the Clean Energy Act (CEA) 2011 and the National Greenhouse and Energy Reporting (NGER) Act 2007 with reference to voluntary corporate carbon disclosure practices. In doing so, it describes the brief history of this carbon-related regulatory change, its scope, enforcement criteria and corporations’ disclosures. This is a longitudinal analysis of 219 annual reports of 73 listed corporations in Australia which were subjected to carbon tax and report carbon emissions as per the CEA 2011 and NGER Act 2007 accordingly. Any corporation or facility that emitted scope 1 emissions of 25,000 tonnes of carbon dioxide equivalent (CO2-e) or more were liable for a carbon tax in accordance with CEA 2011. Drawing on stakeholder theory and legitimacy theory, this study uses content analysis to examine corporate carbon disclosure. The findings suggest there is a considerable increase in the number of carbon-related disclosures following these regulations being enacted as law. In addition, carbon-specific communication has become much more prevalent and accounts for a larger proportion of the sampled organisations’ reported environmental information. The results of this study enrich the validity of the hypothesis that organisations would seek to legitimise their operations to stakeholders by increasing their environment-related declarations. The evidence presented in the analysis confirms the assertion that government environmental legislation/regulation has a positive impact on corporate behaviour and accountability. These findings have significant consequences for the government, decision-makers and the accounting profession, indicating that regulatory guidance enhances both mandatory and voluntary disclosure. It also offers key insights into the possible impacts of the carbon regulatory change for future research to consider.
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Tomasic, Roman, e Jenny Jian Rong Fu. "Government-owned companies and corporate governance in Australia and China: beyond fragmented governance". Corporate Ownership and Control 3, n.º 4 (2006): 123–31. http://dx.doi.org/10.22495/cocv3i4p10.
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The ownership and control of government owned companies presents a major challenge for the integrity of established corporate law ideas regarding accountability of directors and the independence of government owned companies. Drawing upon experience from China and Australia, the article discusses some of the key corporate governance tensions that have emerged from the corporatization of state owned assets. The attempt to uncritically apply private sector ideas to the corporatisation of state-owned and controlled companies is fraught with difficulties that are discussed in this article. The article also examines attempts to place state owned companies on a sounder conceptual footing through changes to their culture brought about by adopting and embedding guidelines and standards, such as the recent OECD Guidelines on the Corporate Governance of State-owned Enterprises
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Bett, Benaihia Kiptoo, e Allan Kihara. "Monitoring and Evaluation for Education and Accountability in Edmund Rice Foundation Australia Nairobi County". Journal of Business and Strategic Management 7, n.º 4 (27 de outubro de 2022): 43–69. http://dx.doi.org/10.47941/jbsm.1090.
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Purpose: This study examined the relationship between corporate governance attributes and performance of state-owned enterprises through review of literature. The study specifically sought to establish the relationship between corporate governance attributes of accountability, transparency, transformational leadership and stakeholder engagement; and performance of state-owned enterprises with government policy objective as the mediating variable. The study was anchored on Agency, Signalling, Transformational Leadership and Stakeholder Theories to narrow the literature gap.
Methodology: The study adopted desk research design through reviewing of relevant literature relating to corporate governance attributes and performance of state-owned enterprises. The study also summarized major contributions of significant studies on the relationship between corporate governance and performance. In addition, the study discussed the theoretical and methodological gaps in the reviewed literature on corporate governance and performance for further research.
Findings: Reviewed primary and secondary literature sources showed that, more transparency allows for greater accountability and contributes to better performance by state-owned enterprises. Further, countries that have been able to improve their corporate governance standards and practices have also been able to improve the business environment for and performance of both private and state-owned companies. In addition, SOEs’ performance is influenced by adoption and implementation of corporate governance practices. However, the difference in financial performance of SOEs may be due to several factors including set government policy objectives that constrain the performance of the SOEs. Moreover, countries with ineffective governance and low accountability continue to experience weak SOE performance, poor delivery of public services, stifled competitiveness and growth including through the crowding-out of private companies and increased opportunities for political patronage and corruption.
Unique contribution to theory, practice and policy: The study recommended that the principal objective of SOE reforms should be to improve SOEs’ accountability and efficiency by establishing and enforcing adequate reporting of their performance while holding them accountable for reaching or their targets. In addition, the state ownership policy should fully recognize SOE’s responsibilities towards stakeholders and request that SOEs report on their relations with stakeholders. Further, it should make clear any expectations the state has in respect of responsible business conduct by SOE.
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Millei, Zsuzsa, Brad Gobby e Jannelle Gallagher. "Doing state policy at preschool: An autoethnographic tale of universal access to ECEC in Australia". Journal of Pedagogy 8, n.º 1 (28 de agosto de 2017): 33–55. http://dx.doi.org/10.1515/jped-2017-0002.
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AbstractIn 2009, the Australian states and territories signed an agreement to provide 15 hours per week of universal access to quality early education to all children in Australia in the year before they enter school. Taking on board the international evidence about the importance of early education, the Commonwealth government made a considerable investment to make universal access possible by 2013. We explore the ongoing processes that seek to make universal access a reality in New South Wales by attending to the complex agential relationships between multiple actors. While we describe the state government and policy makers′ actions in devising funding models to drive changes, we prioritise our gaze on the engagement of a preschool and its director with the state government’s initiatives that saw them develop various funding and provision models in response. To offer accounts of their participation in policy making and doing at the preschool, we use the director’s autobiographical notes. We argue that the state’s commitment to ECEC remained a form of political manoeuvring where responsibility for policy making was pushed onto early childhood actors. This manoeuvring helped to silence and further fragment the sector, but these new processes also created spaces where the sector can further struggle for recognition through the very accountability measures that the government has introduced.
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Spigelman, Allan D., e Shane Rendalls. "Clinical governance in Australia". Clinical Governance: An International Journal 20, n.º 2 (7 de abril de 2015): 56–73. http://dx.doi.org/10.1108/cgij-03-2015-0008.
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Purpose – The purpose of this paper is to overview, background and context to clinical governance in Australia, areas for further development and potential learnings for other jurisdictions. Design/methodology/approach – Commentary; non-systematic review of clinical governance literature; review of web sites for national, state and territory health departments, quality and safety organisations, and clinical colleges in Australia. Findings – Clinical governance in Australia shows variation across jurisdictions, reflective of a fragmented health system with responsibility for funding, policy and service provision being divided between levels of government and across service streams. The mechanisms in place to protect and engage with consumers thus varies according to where one lives. Information on quality and safety outcomes also varies; is difficult to find and often does not drill down to a service level useful for informing consumer treatment decisions. Organisational stability was identified as a key success factor in realising and maintaining the cultural shift to deliver ongoing quality. Research limitations/implications – Comparison of quality indicators with clinical governance systems and processes at a hospital level will provide a more detailed understanding of components most influencing quality outcomes. Practical implications – The information reported will assist health service providers to improve information and processes to engage with consumers and build further transparency and accountability. Originality/value – In this paper the authors have included an in depth profile of the background and context for the current state of clinical governance in Australia. The authors expect the detail provided will be of use to the international reader unfamiliar with the nuances of the Australian Healthcare System. Other studies (e.g. Russell and Dawda, 2013; Phillips et al., n.d.) have been based on deep professional understanding of clinical governance in appraising and reporting on initaitives and structures. This review has utilised resources available to an informed consumer seeking to understand the quality and safety of health services.
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Hossain, Md Moazzem. "Accounting for biodiversity in Australia". Pacific Accounting Review 29, n.º 1 (6 de fevereiro de 2017): 2–33. http://dx.doi.org/10.1108/par-03-2016-0033.
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Purpose This paper aims to respond to recent calls by Jones (2014) and Jones and Solomon (Accounting, Auditing & Accountability Journal, 2013) for more studies on biodiversity accounting and reporting. In particular, this paper explores biodiversity reporting of the Murray-Darling Basin Authority (MDBA), an Australian public sector enterprise. Design/methodology/approach The paper uses content analysis of MDBA’s published annual reports over the period of 15 years (1998-2012). Archival data (from different government departments) are also used to prepare natural inventory model. Findings The paper finds that although specific species, such as flora and fauna, and habitats-related disclosures have increased over the time, such information still allows only a partial construction of an inventory of natural assets, using Jones’ (1996, 2003) model. However, unlike prior studies that find lack of data availability to be the main impediment for operationalising biodiversity accounting, the abundance of biodiversity data in Australia makes it comparatively easier to produce such a statement. Research limitations/implications Informed by the environmental stewardship framework, the results of this paper suggest that the disclosures made by MDBA are constrained potentially due to its use of traditional accounting mechanisms of reporting that only allow tradable items to be reported to stakeholders. An alternative reporting format would be more relevant to stakeholder groups who are more interested in information regarding quality and availability of water, and loss of biodiversity in the basin area rather than the financial performance of the MDBA. Originality/value Although there are a growing number of studies exploring biodiversity reporting in Australia, this paper is one of the earlier attempts to operationalise biodiversity (particularly habitats, flora and fauna) within the context of an Australian public sector enterprise.
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Moulds, Sarah. "A Toolkit for Evaluating the Effectiveness of Parliamentary Public Engagement". University of South Australia Law Review 5 (29 de setembro de 2023): 23. http://dx.doi.org/10.21913/uslrunisalr.v5.1661.
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There is a growing acceptance among Australian parliaments that enhancing the quality and diversity of engagement between the public and Australian parliaments is essential to preserving trust in democratic institutions and managing community expectations of transparency and accountability for parliamentary lawmaking and government decision-making. In the wake of the COVID-19 pandemic, digital engagement techniques became increasingly attractive to parliaments with the potential to improve both the quality and efficiency of public engagement in lawmaking, savings, and possible improvements in democratic participation. To capitalise on these potential benefits, and to avoid any unjustifiable risks, parliaments must understand the importance of connecting the people to their parliaments and which practices and technologies could be used to improve the quality and diversity of public engagement with parliaments in Australia. Drawing upon insights shared during a series of international workshops on public engagement by the International Parliamentary Engagement Network (‘IPEN’), this article aims to describe the key ingredients for effective evaluation of public engagement by parliaments and share the toolkit developed by the IPEN workshops.
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Chowdhury, Anup, e Nikhil Chandra Shil. "PERFORMANCE MEASUREMENT SYSTEMS IN THE CONTEXT OF NEW PUBLIC MANAGEMENT: EVIDENCE FROM AUSTRALIAN PUBLIC SECTOR AND POLICY IMPLICATIONS FOR DEVELOPING COUNTRIES". Problems of Management in the 21st Century 12, n.º 1 (25 de junho de 2017): 7–19. http://dx.doi.org/10.33225/pmc/17.12.07.
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This research explored in depth the evolution of performance measurement systems in the context of new public management initiatives in Australian public sector. A governmental department in the Australian Capital Territory was selected for the purpose of the exploration. The qualitative research approach was adopted and data was collected following case study tradition. The main data sources were archival official documents and interviews. In addition, the researchers used direct observation to supplement and corroborate the archival documents and interview data. The empirical evidence presented in this research supports the fact that the selected Australian government department has implemented performance measurement systems in the line of new public management to illustrate the department’s commitment to efficiency and accountability. The research undertaken was in-depth, using a case study and though generalization is not possible from this single case study, the findings may be expected to add knowledge to existing literature and provide some important lessons for other public sector entities of the developing countries who are interested in adopting performance measurement systems as their control devices. Keywords: public sector, performance measurement systems, new public management, developing countries, Australia.
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Osborne, Sam. "Learning Versus Education: Rethinking Learning in Anangu Schools". Australian Journal of Indigenous Education 42, n.º 2 (dezembro de 2013): 171–81. http://dx.doi.org/10.1017/jie.2013.24.
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In the remote schooling context, much recent media attention has been directed to issues of poor attendance, low attainment rates of minimal benchmarks in literacy and numeracy, poor retention and the virtual absence of transitions from school to work. The Australian government's recent ‘Gonski review’ (Review of Funding for Schooling – Final Report 2011) also strongly advocates the need to increase investment and effort into remote education across Australia in order to address the concerns of under-achievement, particularly of Indigenous students. Large-scale policies designed to improve access to services have caused a significant increase in services delivered from external sources, policy development at all levels of government, and tight accountability measures that affect remote communities and in turn, schools in various ways. Remote educators find themselves caught in the middle of this systemic discourse and the voices and values that exist in the remote communities where they live. Within this complex environment, the purpose of this article is to amplify Indigenous community voices and values in the discourse and by doing so, challenge ourselves as educators and educational leaders to examine the question: ‘While we're busy delivering education, is anybody learning anything?’ This article focuses on the Anangu (Pitjantjatjara/Yankunytjatjara) context of the North-West of South Australia, southern regions of the Northern Territory and into Western Australia. This region is referred to as the ‘tri-state’ region. Using a qualitative methodology, this article examines three Pitjantjatjara language oral narrative transcripts where Anangu reflect on their experiences of growing up and learning. By privileging these Anangu voices in the dialogue about learning in the remote Aboriginal community context, key themes are identified and analysed, highlighting important considerations for remote educators in understanding the values and cultural elements that inform Anangu students in their engagement with a formal education context.
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Saeed, Ali Mohammed, Colin Duffield e Felix Kin Peng Hui. "An enhanced framework for assessing the operational performance of public-private partnership school projects". Built Environment Project and Asset Management 8, n.º 2 (14 de maio de 2018): 194–214. http://dx.doi.org/10.1108/bepam-07-2017-0041.
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Purpose A study of the current practices for evaluating the ex-post performance of public-private partnership (PPP) school projects in Australia via literature review and qualitative case studies has found that no consistent approach exists for evaluating operational performance. A detailed critique of international PPP audits and practices has identified existing gaps in ex-post performance evaluation. Through a process of comparative analysis and industry confirmation, a performance analysis technique aligned with international practice has been developed that can be utilised by the educational departments across Australia to evaluate the ex-post performance of PPP projects (PPPs). The paper aims to discuss these issues. Design/methodology/approach This paper opted for qualitative archival analysis of case studies using pattern matching, explanation building, time series, and comparative analysis. The data used for document analysis included value reports, project summaries, and contract documents, as well as local and international audit guidelines. Findings This paper reviewed current practices, identified a range of processes, and reported the best practices. However, consideration of the approaches taken in the UK and Australia for evaluating operational performance indicates that current techniques lack consistency. Research limitations/implications The developed ex-post performance measurement framework is limited to Australian PPP school projects and, at this stage, cannot be generalised to other social PPP projects. Practical implications The paper includes implications for the development of better performance evaluation practices and audits. Social implications An enhanced framework for measuring operational performance will increase the accountability of taxpayers in the content of their utilisation by the government. Originality/value This paper presents an enhanced ex-post performance measurement framework for education departments across Australia.
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Ainsworth, Frank. "Looking for and replicating model programs for ‘at risk’ children and families". Children Australia 29, n.º 1 (2004): 31–36. http://dx.doi.org/10.1017/s1035077200005885.
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At the present time there is a need for a new generation of programs to address the needs of ‘at risk’ children and families. This is an issue that is exercising the minds of service planners in both government and non-government community service organisations. This need arises from the fact that many existing programs have yet to be rigorously evaluated and are of questionable effectiveness. This lack of evidence of effectiveness does not sit well in the current climate of accountability. It also runs contrary to the increasingly strident calls for evidence based practice.Many new programs arrive in Australia from the US as this country is often the source of program innovation as illustrated by the importation in the 1980s and 1990s of family preservation and family reunification programs. In the US, promotion of ‘model programs' has taken another step and a systematic effort at program replication is now in evidence. The question is, how might model programs from overseas be successfully replicated in Australia? And what is required, if anything, to replicate these models effectively taking account of our different cultural traditions?
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Tuson, Matthew, Shannen Vallesi e Lisa Wood. "Tracking deaths of people who have experienced homelessness: a dynamic cohort study in an Australian city". BMJ Open 14, n.º 3 (março de 2024): e081260. http://dx.doi.org/10.1136/bmjopen-2023-081260.
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ObjectiveLife expectancy and rates of premature death are fundamental markers of health and social equity globally, and measures on which people experiencing homelessness face enormous disparities. However, unlike for other population groups with similar disparities, concerted government action to reduce homeless mortality is rare, partly due to a lack of reliable, timely data. Contemporaneous tracking of homeless deaths is required to render such deaths less invisible and measure trends over time. Drawing on multiple data sources as recommended by the US National Health Care for the Homeless Council’s seminal Homeless Mortality Data Toolkit, we routinely and contemporaneously capture, verify and report on deaths occurring among people who have experienced homelessness in the Australian city of Perth.DesignDynamic cohort study.SettingPerth, Western Australia, Australia, between 2016 and 2022, with deaths examined between 2020 and 2022.ParticipantsFor this study, the cohort comprised 8753 people who experienced homelessness in Perth, with ‘recruitment’ into the cohort governed by engagement with one or more local homelessness services and programmes over the period.Outcome measuresNumber and median age-at-death statistics.ResultsThere were 360 deaths over the 3-year period, which is likely an undercount. The median age at death was 50 years, >3 decades below the current Australian median age at death of 82 years. Aboriginal people accounted for 30% of the deaths.ConclusionThe ongoing poor health and premature death of people who have experienced homeless are indictments on our society. Triangulation of multiple data sources is required to identify and monitor deaths among homeless populations. Timely, verified data on homeless mortality are important for galvanising action and accountability, and targets should be set to reduce the observed three-decade life expectancy chasm.
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Woodrow, Christine, e Marie Brennan. "Marketised Positioning of Early Childhood: New Contexts for Curriculum and Professional Development in Queensland, Australia". Contemporary Issues in Early Childhood 1, n.º 1 (março de 2000): 78–94. http://dx.doi.org/10.2304/ciec.2000.1.1.9.
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The field of early childhood education is experiencing similar conditions to the rest of the Australian public sector, characterised by a climate of accountability for quality outcomes, emphasis on management at the local level and strong centralisation of control over curriculum and teacher appraisal within a context of significant reduction in public sector government spending. The ideology of the market underpins many of these reform directions, with particular consequences and effects in the early childhood area. This article uses as a focal case study the newly mandated Preschool Curriculum Guidelines for the state of Queensland, Australia, and their accompanying professional development of early childhood teachers and school principals. The outcomes for the professional development have been highly controlled and pre-specified through government departmental scrutiny by a competitive tendering process among potential private providers — all of whom include publicly funded universities as they themselves compete for additional money to justify their new role as entrepreneurs in an increasingly marketised system of higher education. The study focuses on the processes of control for the professional development associated with the new curriculum, with an emphasis on exploring the rhetoric and practices of ‘partnership’ underlying the approved models. The findings of the early phases of the study indicate a limited range of positioning available for early childhood teachers, school principals, and those involved in the delivery of the professional development. The guidelines and professional development activities appear to have expanded the relationships within the care and education sector while constraining the range of positions and relative autonomy of early childhood teachers. This is a significant finding in that this is the first time there have been statewide mandated Curriculum Guidelines and statewide professional development required of early childhood teachers.
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Saleh, Zakiah, Che Ruhana Isa e Haslida Abu Hasan. "Accrual Accounting: Change And Managing Change". IPN Journal of Research and Practice in Public Sector Accounting and Management 02, n.º 01 (20 de dezembro de 2012): 41–52. http://dx.doi.org/10.58458/ipnj.v02.01.04.0024.
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The Malaysian government has decided to adopt accrual accounting to enhance financial accountability and to have a better asset-liability management. Based on experiences of other countries such as Australia and New Zealand, the change process has to be properly man- aged to ensure successful implementation of the new accounting system. Employees’ com- mitment to change has been identified as a critical factor in organisational change. Commit- ment to change model as proposed by Herscovitch and Meyer consists of three components: affective (want to change), normative (ought to change) and continuance (have to change). Hence it is very important for public sector organisations to identify and manage organisa- tional and individual factors influencing commitment to change. The literature has identified factors including organisational support (ICT and human resource), top management support or leadership, communication channel and flow, attitude towards change, employee participa- tion or involvement, are pivotal to successful implementation of accrual accounting. Thus, a study will be conducted to investigate whether the Malaysian government is ready to embrace the change or otherwise.
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Larichev, A. "The specifics of the corporate model of local self-government and the divergence of modern approaches to self-government at the local level in the Commonwealth countries". Law Enforcement Review 2, n.º 4 (28 de dezembro de 2018): 86–97. http://dx.doi.org/10.24147/2542-1514.2018.2(4).86-97.
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The subject of the article is models of local self-government in Commonwealth countries.The purpose of this article is to substantiate or refute the hypothesis post-corporate model of local self-government is evolved.Methods of theoretical analysis are used, as well as legal methods, including the formal legal method and the method of comparative law.The main results and scope of their application. The corporate model of local government can be characterized by the following features: the lack of full constitutional recognition of local government as an independent form of public authority; formal institutional autonomy of municipal units as public (private-public) corporations of a special type that are not included into the system of state power; limited functional autonomy; lack of constitutional recognition of citizens’ or local communities’ right(s) to local self-government; limited accountability of local governments to the population, including the lack of sufficient legislative guarantees for the election of local authorities. These characteristics, grounded also in the historical specificity of local government development in Great Britain and its colonies, as well as in peculiarities of development of municipal units’ status in English law, are determined by the corporate character of municipal government, which does not arise from the power of communities, but is formed by the state "from above". The author also analyzes the differences in approaches to regulation and organization of local government in the Commonwealth countries.Overcoming the historical heritage, laid by the genesis of municipal corporations, in a number of Commonwealth states, indicates the formation of a new, post-corporate model of local government, which can be characterized by some features: the establishment of constitutional autonomy of local government as a special form of public power, its development as a form of democracy with greater control over the forms of self-government and governance at the local level by the population, as well as the establishment of a link between self-government and the local community. The proposed analysis may become a crucial point for future research in the field of post-corporate model of local self-government.Conclusions. Such countries as Australia and Ireland can presently be considered in a state of transition to the post-corporate model of local self-government.
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Boogaerdt, Humphrey, e Alistair Brown. "Tree-trimming impact on local government property management". Property Management 37, n.º 2 (15 de abril de 2019): 229–42. http://dx.doi.org/10.1108/pm-04-2018-0030.
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Purpose The purpose of this paper is to consider the monetary valuation implications arising from local government tree trimming, by calculating the loss of local government authority’ monetary tree value arising from trimming trees under power lines. Design/methodology/approach A city council model of estimation of the monetary value of city trees in a sample of three streets in a suburb of the Perth Metropolitan Area in Western Australia is applied to ascertain the loss of monetary value to the local government authority arising from tree trimming. Findings Using a sample of 274 city trees, the results of the study show that 156 city trees did not get trimmed thus incurring no monetary loss. However, the average loss of monetary value from 118 city trees that were trimmed was AU$2,816 per tree, suggesting a substantial loss of value to the council. Research limitations/implications The use of monetary tree valuation should be treated with caution as there is a focus on monetary calculations rather than non-monetary evaluations of trees. Further, the analysis does not take into account increases in value of city trees resulting from their growth. Practical implications In trimming trees, monetary value and canopy cover of trees may be reduced. In terms of property management, it may be helpful for the city council to take into account loss of city tree value from tree trimming when considering a cost-benefit analysis of the above ground/underground trade-off of power line installation. Social implications With increasing populations and demand on services, local government authorities may use monetary valuation techniques of trees to provide an accountability to ratepayers. Originality/value The results highlight the value loss of trimming a tree. The study’s originality rests in providing local government authority a valuation.
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Guenther, John, e Samuel Osborne. "Did DI do it? The impact of a programme designed to improve literacy for Aboriginal and Torres Strait Islander students in remote schools". Australian Journal of Indigenous Education 49, n.º 2 (15 de janeiro de 2020): 163–70. http://dx.doi.org/10.1017/jie.2019.28.
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AbstractOver the 10 years of ‘Closing the Gap’, several interventions designed to improve outcomes for Aboriginal and Torres Strait Islander students have been trialled. In 2014 the Australian Government announced the ‘Flexible Literacy for Remote Primary Schools Programme’ (FLFRPSP) which was designed primarily to improve the literacy outcomes of students in remote schools with mostly Aboriginal and Torres Strait Islander students. The programme, using Direct Instruction (DI) or Explicit Direct Instruction, was extended to 2019 with more than $30 million invested. By 2017, 34 remote schools were participating in the Northern Territory, Queensland and Western Australia. This paper analyses My School data for 25 ‘very remote’ FLFRPSP schools with more than 80% Aboriginal or Torres Strait Islander students. It considers Year 3 and 5 NAPLAN reading results and attendance rates for participating and non-participating primary schools in the 3 years before the programme's implementation and compares them with results since. Findings show that, compared to very remote schools without FLFRPSP, the programme has not improved students' literacy abilities and results. Attendance rates for intervention schools have declined faster than for non-intervention schools. The paper questions the ethics of policy implementation and the role of evidence as a tool for accountability.
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Herrman, Helen, Tom Trauer e Julie Warnock. "The Roles and Relationships of Psychiatrists and Other Service Providers in Mental Health Services". Australian & New Zealand Journal of Psychiatry 36, n.º 1 (fevereiro de 2002): 75–80. http://dx.doi.org/10.1046/j.1440-1614.2002.00982.x.
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Objective: A number of the problems facing psychiatry are identified as having common origins in unresolved issues about teamwork. The aim is to identify the issues and to formulate recommendations for dealing with these obstacles. Method: The Royal Australian and New Zealand College of Psychiatrists Professional Liaison Committee (Australia) of the Board of Professional and Community Relations convened a number of meetings and discussions, with external assistance from JW and TT. Results: Much of contemporary mental health care is delivered either directly or indirectly by several persons, often working in teams. Teamwork and collaboration are central to good working relationships and service delivery. Effective teamwork and collaboration is supported by key elements including agreed goals, an agreed approach, effective communication styles, established ground rules, clear team roles, and competent leadership. The obstacles to effective teamwork and collaboration are discussed in terms of the following: ambiguity and conflict over roles; conflict and confusion over leadership; differing understandings of clinical responsibility and accountability; interprofessional misperceptions; and differing rewards between the professions. Conclusions: Developing an understanding of these issues opens the way to a series of recommendations in relation to education, professional organizations, and workplaces and government, which can be considered by a number of sectors and groups.
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Gray, Anthony Davidson. "Public Servants and the Implied Freedom of Political Communication". Federal Law Review 49, n.º 1 (5 de janeiro de 2021): 3–39. http://dx.doi.org/10.1177/0067205x20973477.
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The High Court of Australia recently overturned a tribunal decision in favour of a public servant who was dismissed after sending tweets critical of various politicians and government policies. All members of the Court found the relevant provisions were valid and did not infringe the implied freedom of political communication. This article first discusses development of freedom of speech at common law, through development in ideas about governance from a Hobbesian tradition to a Lockean model of representative government. Notions of representative government underpinned earlier High Court decisions on freedom of political communication, reflecting values such as the sovereignty of the people, accountability and informed decisions at election time. The article then considers restrictions on the ability of public servants to contribute to public debate in that light. Scholars and courts elsewhere have recognised the important contribution public servants can make to representative democracy. The recent decision pays insufficient interest to such contributions and is too willing to accept government arguments as to the need to suppress opinion by public servants in the name of an apolitical and independent public service, without considering counter arguments in terms of democracy, and without sufficient evidence of actual or likely interference with government functions. The proportionality analysis undertaken by the court was inadequate in its failure to do so. Whilst the freedom of communication of public servants is not absolute, restrictions must be narrowly confined and fully justified. Neither test was satisfied in this case.
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Murray, P. "Evaluating participatory extension programs: challenges and problems". Australian Journal of Experimental Agriculture 40, n.º 4 (2000): 519. http://dx.doi.org/10.1071/ea99079.
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Extension in Australia, in common with other parts of the world, is increasingly including participatory and process oriented approaches. At the same time there is an increasing requirement for accountability by government and other funding agencies. The credibility and acceptance of emergent participatory extension approaches to funding bodies can be improved by appropriate evaluation. Models for evaluation of extension have developed that are well suited to ‘transfer of technology’; however, these outcome-oriented evaluations are not appropriate for participatory extension approaches. Outcome focused evaluation, particularly where the focus is on predetermined, externally imposed criteria can be stifling to genuinely participatory extension approaches. While ‘Participatory Monitoring and Evaluation’ offers an alternative approach, the differentials between stakeholders, which are essentially differences in power, mean that this approach will not provide a complete answer. Models of evaluation which meet the requirements of funding agencies and other stakeholders need to be further developed.
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Tello, Edward, James Hazelton e Shane Vincent Leong. "Australian corporate political donation disclosures". Accounting, Auditing & Accountability Journal 32, n.º 2 (18 de fevereiro de 2019): 581–611. http://dx.doi.org/10.1108/aaaj-04-2016-2515.
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Purpose A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the potential accountability benefits, corporations are not, however, required to report this information in their annual or stand-alone reports. The purpose of this paper is to investigate the quantity and quality of voluntary reporting and seek to add to the nascent theoretical understanding of voluntary corporate political donations. Design/methodology/approach Corporate donors were obtained from the Australian Electoral Commission database. Annual and stand-alone reports were analysed to determine the quantity and quality of voluntary disclosures and compared to O’Donovan’s (2002) legitimation disclosure response matrix. Findings Of those companies with available reports, only 25 per cent reported any donation information. Longitudinal results show neither a robust increase in disclosure levels over time, nor a clear relationship between donation activity and disclosure. The findings support a legitimation tactic being applied to political donation disclosures. Practical implications The findings suggest that disclosure of political donations in corporate reports should be mandatory. Such reporting could facilitate aligning shareholder and citizen interests; aligning managerial and firm interests and closing disclosure loopholes. Originality/value The study extends the literature by evaluating donation disclosures by companies known to have made donations, considering time-series data and theorising the findings.
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Demir, Gülay, Muhammad Riaz e Yahya Almalki. "Multi-criteria decision making in evaluation of open government data indicators: An application in G20 countries". AIMS Mathematics 8, n.º 8 (2023): 18408–34. http://dx.doi.org/10.3934/math.2023936.
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<abstract> <p>Open data has a large means of identifying commonly reachable information on different platforms. One of the open data sources is open government data. The goals of open governments are about building transparency, accountability and participation to strengthen governance and inform citizens. The aim of this study is twofold: (ⅰ) to propose a reliable decision-making tool for dealing with real-life problems and (ⅱ) to demonstrate the practicality of the proposed model through a case study of its ranking with an open government data indicator for G20 countries. This study proposes a multi-criteria methodology that evaluates open data management systems used in e-government development. First, a set of evaluation criteria is established that cover the indicators used in the Global Open Data Index. Second, weights from the Logarithm Methodology of Additive Weights (LMAW) and Logarithmic Percentage Change-driven Objective Weighting (LOPCOW) methods were combined with the Bayesian approach to determine the weights of these criteria. Finally, the Weighted Aggregated Sum Product Assessment (WASPAS) method was used to obtain the ranking results. The novelties of the study lie in the combination of objective and subjective weighting methods, both in determining the ranking of G20 countries with open government data indicators and in deciding the importance levels of the criteria used. The "air quality" and "procurement" criteria are the top two criteria, with weights of 0, 1378 and 0, 1254 respectively. The findings also show that Australia is the best performer, while the United Kingdom is the second best performing. Comprehensive sensitivity analysis verifies the validity, robustness and effectiveness of the proposed framework. According to research findings and analysis, the methodology applied has the potential to assist policymakers and decision-makers in the process of modernization of existing public services in terms of open data and the opportunities it presents.</p> </abstract>
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Fredericks, Bronwyn, e Abraham Bradfield. "‘Seeking to be heard’: The role of social and online media in advocating for the Uluru Statement from the Heart and constitutional reform in Australia". Journal of Alternative & Community Media 6, n.º 1 (1 de abril de 2021): 29–54. http://dx.doi.org/10.1386/joacm_00092_1.
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In 2017 the Uluru Statement from the Heart, a document outlining an Indigenous envisioned path towards constitutional recognition of Aboriginal and Torres Strait Islander people and the creation of an Indigenous ‘Voice to Parliament’, was presented to the Australian government and public. Since its creation, it has been met with a range of responses that have both welcomed and supported its reforms, as well as dismissed and rejected its overall vision. Both mainstream news and social media have played a significant role in shaping discourses surrounding the Statement. Throughout this article we discuss the often misinformed and convoluted characterization of what an Indigenous ‘Voice to Parliament’ entails. We highlight how powerful political voices – such as those of the prime minister, politicians and media moguls – dominate, distort and influence political and pubic conversations surrounding constitutional reform in Australia. Through news conglomerates’ racialized characterization of Indigenous peoples, exclusion of their voices and perspectives and a bias that neglects to hold politicians and other commentators to account, we argue that whilst the movement towards an Indigenous ‘Voice to Parliament’ is often obstructed, it is far from defeated. Increasing numbers of Indigenous and non-Indigenous people, inclusive of activists, journalists, academics and lawyers, amongst others, are embracing social and news media as a means to deny and counter their exclusion. This article aims to continue a constructive conversation concerning the need for constitutional recognition through an enshrined voice that guarantees Indigenous participation within the parliamentary process. In doing so, we also call for greater scrutiny and accountability towards how the media portrays and represents Indigenous peoples and their voices.
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Parker, Lee D., Kerry Jacobs e Jana Schmitz. "New public management and the rise of public sector performance audit". Accounting, Auditing & Accountability Journal 32, n.º 1 (29 de novembro de 2018): 280–306. http://dx.doi.org/10.1108/aaaj-06-2017-2964.
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Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice. Design/methodology/approach The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed. Findings Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public. Research limitations/implications PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence. Social implications As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest. Originality/value Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.
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BURNARD, PAMELA, e GARY SPRUCE. "Editorial". British Journal of Music Education 28, n.º 2 (6 de junho de 2011): 115–16. http://dx.doi.org/10.1017/s0265051711000027.
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In this issue, we witness different ways in which to illuminate the complexities of music teachers and music teaching processes and the conditions through which students learn and teachers embody different and contested images of professional ideals, ideologies and practices. In studies drawn from as far afield as New Zealand, Australia, Republic of Ireland and the UK, authors locate current debates about practice and offer careful analysis, insights and compelling ideas for change that range from teacher professionalism and accountability to community engagement and government policy. There are a range of theoretical frameworks incorporated (including cognitive psychology, constructivism, interpretative phenomenology, and sociocultural theories of situated learning, zone of proximal learning, and concept formation) and the authors' work relates to a range of contested areas. The articles move between teacher thinking and classroom practice to key factors in students’ learning and achievement and music learning in the ‘third age’. All are concerned with the ways in which beliefs, values and identities, structural and curriculum reforms, informal and formal learning sites, and pre-service and continuing professional development, shape and affirm the importance in building understandings of students and teachers' musical lives and how particular practices get embodied in particular contexts. The sites of practice include secondary school music, conservatoire research, university programmes, music communities and local government sectors. The articles draw on diverse data generated via in-depth interview methods, questionnaires, document analysis, observation and accounts of musical experiences.
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Boubekeur, Ibtessam, Nazatul Shima Abdul Rani e K. Sarojani Krishnan. "Smart Cities Enabling Effective Response in Battling Covid-19 Pandemic". Asia Proceedings of Social Sciences 8, n.º 1 (30 de maio de 2021): 11–15. http://dx.doi.org/10.31580/apss.v8i1.1914.
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Covid-19 has subsequently given rise to a pandemic in early 2020. This virus is new and highly contagious; unfortunately, there is no specific medication to treat the virus. Thus, it has become an obligation for all countries in the world to take drastic measures to protect and ensure safety of their citizens. Moreover, technology has played an important role to help the government to implement measures and customize services effectively to contain the virus. Some of these measures include artificial intelligence or “AI”, Internet of things, “IoT” and Clouds. Countries adopting the smart cities concept were predominately prepared with a technology platform, thus they were effective to react promptly and spontaneously to the threat. This paper discusses success stories of four countries from the Australia-Asia region which up to now have successfully contained the virus. From the literature review analysis, besides technology, other factors have contributed to fight the pandemic battle. These factors are core factors in the process of combating the virus and are related to managerial leadership, leadership, accountability, collaboration, and effective communication. These factors play an important role along with smart cities technologies in the battle to fight against Covid-19.
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Povey, Rhonda, e Michelle Trudgett. "There was movement at the station: western education at Moola Bulla, 1910-1955". History of Education Review 48, n.º 1 (3 de junho de 2019): 75–90. http://dx.doi.org/10.1108/her-10-2018-0024.
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Purpose The focus of this paper is to centre the lived experiences and perceptions of western education held by Aboriginal people who lived at Moola Bulla Native Cattle Station (Moola Bulla) in Western Australia, between 1910 and 1955. Of interest is an investigation into how government legislations and policies influenced these experiences and perceptions. The purpose of this paper is to promote the powerful narrative that simultaneously acknowledges injustice and honours Aboriginal agency. Design/methodology/approach The research from which this paper is drawn moves away from colonial, paternalistic and racist interpretations of history; it is designed to decolonise the narrative of Aboriginal education in remote Western Australia. The research uses the wide and deep angle lens of qualitative historical research, filtered by decolonising methodologies and standpoint theory. Simultaneously, the paper valorises the contributions Indigenous academics are making to the decolonisation of historical research. Findings Preliminary findings suggest the narrative told by the residents who were educated at Moola Bulla support a reframing of previous deficit misrepresentations of indigeneity into strength-based narratives. These narratives, or “counter stories”, articulate resistance to colonial master narratives. Social implications This paper argues that listening to Aboriginal lived experiences and perceptions of western education from the past will better inform our engagement with the delivery of equitable educational opportunities for Aboriginal students in remote contexts in the future. Originality/value This paper will contribute to the wider academic community by addressing accountability in Aboriginal education. Most important to the study is the honouring of the participants and families of those who once lived on Moola Bulla, many who are speaking back through the telling of their story.
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Madden, Paul. "Greater Accountability, Less Red Tape". International Journal of E-Business Research 7, n.º 2 (abril de 2011): 1–10. http://dx.doi.org/10.4018/jebr.2011040101.
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Australian governments are early adopters of many electronic record-keeping and reporting systems, and the Australian Standard Business Reporting (SBR) Program evolves this further. This paper examines the evolution from government-centric technologies and standards to collaborative, open, and community standards-based systems. It describes the SBR Program as a case study in the development of seamless business-to-government reporting, which delivers significant reductions in reporting costs for business. The flexibility and universality of eXtensible Business Reporting Language (XBRL) is an important element in the SBR approach. The benefits to business and government reveal immediate and practical benefits that expand with the growing number of users of these standards and technologies. The open, collaborative processes that have been driven by the SBR Program are consistent with the current directions of e-government in various countries. Technology in government is interactive and viewed in terms of a complex adaptive system, which needs to grow, respond, and interact with systems used by businesses in the Australian and international communities. The use of XBRL in the SBR Program increases the integrity of data that is provided to multiple parties, eliminating the need to transform financial data in a business’s system to the various semantic differences currently imposed.
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Leslie, Heather. "Commentary: the patient's memory stick may complement electronic health records". Australian Health Review 29, n.º 4 (2005): 401. http://dx.doi.org/10.1071/ah050401.
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THE SITUATION DESCRIBED by Stevens1 in the foregoing article is similar to that navigated by thousands of individuals in hospitals around Australia each day. Stevens has been able to identify gaps in communication, processes and timely availability of pertinent information which potentially put her health at risk. There is little doubt that her call for ?legible and enduring record systems accessible by appropriate people? (page 400) would be supported by most of the general community. Health information management is hugely complex, with large numbers of concepts and high rates of clinical knowledge change. Electronic health records (EHRs) are definitely not simple concepts that are solved by storing information in a relational database for use in a single organisational silo, but require the capture of the full breadth of health information in a manner that can be easily stored, retrieved in varying contexts, and searched. Then there is the additional and unique requirement of sharing this same information with a range of health care providers with differing foci, requirements, technical tools and term-sets. When you add in some of the other more lateral requirements such as medico-legal accountability, pooling data for public health research, and privacy, consent and authorisation for sharing sensitive health information, it becomes increasingly evident that health data management has no real equivalent in other industries. In order for shareable electronic health records to become ubiquitous, there are numerous building blocks that need to be in place ? appropriate levels of funding, legislative changes, consensus on a range of standards, stakeholder engagement, implementation of massive change management programs and so on, as outlined by Grain.2 Australia?s solution is the HealthConnect program ? a joint Commonwealth and state government initiative ? which is gradually identifying the required pieces, and laying them out in a systematic way to solve the e-health system puzzle.
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Oliveros-Romero, Jose, e Ajibade A. Aibinu. "Ex post impact evaluation of PPP projects: an exploratory research". Built Environment Project and Asset Management 9, n.º 2 (10 de junho de 2019): 315–30. http://dx.doi.org/10.1108/bepam-01-2018-0036.
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Purpose The purpose of this paper is to explore, in literature and practice, the use of ex post impact evaluations within the public–private partnership (PPP) context and understand the major considerations for developing a PPP ex post impact evaluation method. Design/methodology/approach This paper applies exploratory research through expert interviews from Chile and Australia to describe: the relevance of this kind of evaluation, and the challenges of designing and conducting a PPP ex post evaluation. Findings The study confirms the lack of a formal method for evaluating the impact of a PPP project. Experts agree on the relevance of performing ex post evaluations to PPP projects and that in practice there is no formal procedure to follow. Among other challenges, experts discussed four general ex post evaluation aims: transparency and accountability, PPP legitimization, industry learning and government agency learning. Research limitations/implications This study confirms the gap in knowledge and contributes to the developments of approaches to perform ex post impact evaluation of PPP projects. It also provides several suggestions that need to be addressed when attempting to evaluate PPPs beyond the financial and contractual parameters. Originality/value The topic is not fully addressed in the literature, and this study contributes to the initial discussion and development of this evaluation method, which is considered significant for the development of public infrastructure.
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Mourell, Mark. "Accounting and Accountability for Australian Federal Unions". Economic and Labour Relations Review 16, n.º 1 (julho de 2005): 95–115. http://dx.doi.org/10.1177/103530460501600106.
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The amendments to Schedule 1B of the Workplace Relations Act have given the government substantially new means of controlling the internal affairs of industrial organisations. At the government's behest, the Review of Current Arrangements for Governance of Industrial Organisation (the review), used concepts borrowed from the Corporations Act as a basis for recommendations regarding union accounts, accounting procedures, fiduciary obligations of office-holders and organisational rules. This study is a critique of the review and the consequent amendments. It argues that notions borrowed from the Corporations Act are inappropriate for unions and will cause problems for them. The amendments also contradict the government's avowed policy of deregulation of labour market institutions.
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Muhammad Padol e Radian Salman. "RECONSTRUCTION OF THE NATIONAL FINANCIAL AUDIT INSTITUTIONAL SYSTEM FOR OPTIMIZING STATE LOSS MITIGATION". Jurnal Hukum Samudra Keadilan 19, n.º 1 (26 de fevereiro de 2024): 1–14. http://dx.doi.org/10.33059/jhsk.v19i1.9321.
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This article aims to establish a better institutional system for the national financial audit as part of the government's efforts to create a clean state free from financial abuse and corruption. Normatively, the Supreme Audit Agency (BPK) plays a crucial role based on Article 23 paragraph (5) of the 1945 Constitution. However, its singular existence changed after the formation of the Audit Board of the Republic of Indonesia (BPKP) through Presidential Regulation Number 192 of 2014, which became part of the Government Internal Supervisory Apparatus. From these normative issues arose a controversial case involving land procurement for a Palm Oil Plantation in Southwest Aceh, resulting in a dualistic determination of state losses between BPK and BPKP. The novelty of this article, compared to existing ones, lies in its reinforced analysis through comparisons with financial supervisory institutions in Japan (Board of Audit), the United States (GAO), and Australia (ANAO). The research employs a normative legal research method to examine principles and norms in positive law. It utilizes statutory, conceptual, and comparative approaches. In the context of financial oversight in Indonesia, both external and internal supervisory institutions, such as BPK and BPKP, play a vital role in ensuring efficiency, transparency, and accountability in financial management. Despite differences in regulatory foundations, appointment systems, and follow-up mechanisms among BPK, the Board of Audit, GAO, and ANAO, all of them have important roles in ensuring proper financial management. Additionally, the article proposes an alternative model for appointing members of the Republic of Indonesia Financial Audit Board (BPKRI) based on the experience of the U.S. GAO. This mechanism includes forming a commission comprising legislative, executive, and academic representatives to recommend BPK member candidates, aiming to enhance the independence of financial supervisory institutions in Indonesia