Accountability in crisis: The sponsorship scandal and the office of the comptroller general in canada [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 84 (2):189 - 208 (2009)
For much of the last 50 years, a key platform animating public sector reform in Canada and elsewhere has been that efficiency and effectiveness can be achieved by adapting private sector financial management methods and practices. We argue that the recent re-establishment of the Office of the Comptroller General (OCG) of Canada represents a key element of a program of strengthening financial accountability that has emerged within the Canadian Federal Government. Although this program is longstanding and is associated Canada’s implementation of new public management initiatives, it has recently drawn particular sustenance from the sponsorship scandal in Canada. We demonstrate that the reincarnated OCG, re-established amid a rhetoric of “modernization” and of “strengthening” accountability, has a wide-ranging mandate to enhance financial and audit controls, create financial standards, nurture professional development, and oversee government spending. We explore some of the consequences of this development and of the broader financial accountability mechanisms introduced in response to the Sponsorship scandal within the Canadian public sector.
|Keywords||new public management public sector management financial accountability accounting reform audit control|
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Citations of this work BETA
Clinton Free, Vaughan S. Radcliffe & Brent White (2013). Crisis, Committees and Consultants: The Rise of Value-For-Money Auditing in the Federal Public Sector in Canada. [REVIEW] Journal of Business Ethics 113 (3):441-459.
David Mason, Carola Hillenbrand & Kevin Money (forthcoming). Are Informed Citizens More Trusting? Transparency of Performance Data and Trust Towards a British Police Force. Journal of Business Ethics.
Maliheh Mansouri & Julie I. Adair Rowney (2013). The Dilemma of Accountability for Professionals: A Challenge for Mainstream Management Theories. Journal of Business Ethics:1-12.
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