haku: @indexterm financial accounting / yhteensä: 306
viite: 7 / 306
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
financial accounting
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.
SCIMA tietueen numero: 273474
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