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| Tekijä: | Free, C. Radcliffe, V. |
| Otsikko: | Accountability in crisis: the sponsorship scandal and the office of the Comptroller General in Canada |
| Lehti: | Journal of Business Ethics
2009 : JAN II, VOL 84:2, p. 137-149 |
| Asiasana: | public sector management accountability financial accounting reforms auditing control Canada |
| Kieli: | eng |
| Tiivistelmä: | Adapting accounting management methods and practices from the private sector has long been believed to be the key for effective public sector financial management. This article aims to demonstrate that a new re-establishment of the Office of the Comptroller General (OCG), operating within the Canadian Federal Government, is a representation of a program of strenghtening financial accountability. The authors argue that OCG has a wide-ranging mandate to enhance financial and audit control, create financial standards, nurture professional development and monitor government spending. The consequences of this development are discussed. |
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