Accountability and the Changing Function of the Control (original) (raw)
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Application of Bureaucratic Accountability in Public Service
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this study aims to identify the application of bureaucratic responsibility to perform certain functions as stated in the hierarchy of responsibility by offering several solutions in the improvement of administrative services in terms of tourism. This research uses a descriptive-qualitative approach with case study approach. Data collection techniques used is interviews, observation, and documentation. The instrument in this research is the researcher himself, while the informant uses purposive techniques. Analytical techniques use an "interactive model" that includes data collection, condensation, data presentation, and verification / drawing conclusions. The results of this study indicate that the implementation of program, procedural and financial accountability in tourism services in the tourism and creative economy of Makassar City has not been in accordance with the expectations of the community. This is based on the implementation of bureaucratic accountability has not been done thoroughly and continuously in accordance with the needs and competitiveness of tourism by referring to the Standard Operational Procedure (SOP) effectively, efficient and transparent based on the principle of justice and propriety as well as benefits for the community. Thus the proposition in this study is in providing services as accountably bureaucracy is sustainable.
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A new paradigm for public management, called "New Public Management", has emerged since 1980s that is formed to confront the present problems. This model is originated from the fusion of economic theories and private sector management techniques. The most important particulars of this model are decreasing government size, the decentralization of management authority, the emphasis on efficiency, effectiveness and economy. This paper examines how New Public Management (NPM) impacts on fulfilling different aspects of accountability in the public sector.
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The aims of this study is to explore the financial and managerial accountability of public sector and its institutionalization. The process of institutionalization was comprehended through the perspective of New Institutional Theory (NIT). The Type of this research is qualitative approach using a case study in The Government of Jombang in Indonesia. The New Institutional Theory (NIT) in organizational studies is related to the fact that the structure of an organization is influenced by the social environment where it is located. Organization has a function to maintain its existence through the process of adaptation or institutionalization. Symptoms of isomorphism occurs where the formal organization similar to the environment through the mechanism of coercive, normative and mimetic. On financial accountability, coercive and normative mechanisms seem to be the most dominant. While on managerial accountability, the coercive mechanisms is the most dominant. Decoupling behavior emerges ...
Accountability in Government A Critical Review of PSA.doc
This research was geared primarily towards bringing to light the practical framework of accounting system in the public sector, in a typical government abolishment. It therefore, followed that, the decision taken in any situation has a direct link with the information available on such matter. The main objective of this study is to ascertain if there is any significant relationship between accounting system in the public sector and that of the private sector and also to know if government accounting system actually checkmate fraudulent practices within the public sector. The primary and secondary sources of data collection was used while the chi-square statistical tool was adopted. The study found out that the public sector has diverse functions and resource allocations, which are governed by the budget estimates, in order to ensure compliance with existing statues. The study concludes that the private sector has achieved a higher degree of standardization in financial accounting and audit practices, more than the public sector. The study however recommends among others that the cash accounting techniques should evaluate assets and liabilities in order to ascertain the worth of a ministry or department.
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