Journal articles: 'Committee of Public Accounts'

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Patil, Shankar Bhairu. "Role of Public Accounts Committee in Maharashtra." Indian Journal of Public Administration 34, no. 1 (January 1988): 92–102. http://dx.doi.org/10.1177/0019556119880108.

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Pandey, D. N. "Public Accounts Committee : Its Evolution and Significance." Indian Journal of Public Administration 34, no. 2 (April 1988): 375–79. http://dx.doi.org/10.1177/0019556119880213.

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Higgins, Martin, Srinivasa Vittal Katikireddi, Philip Conaglen, Colwyn Jones, and Margaret Douglas. "UK Public Accounts Committee report on health inequalities." Lancet 377, no. 9761 (January 2011): 206–7. http://dx.doi.org/10.1016/s0140-6736(11)60044-5.

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Caan, Woody. "UK Public Accounts Committee report on health inequalities." Lancet 377, no. 9761 (January 2011): 207. http://dx.doi.org/10.1016/s0140-6736(11)60045-7.

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Learner, Sue. "The Parliament's Public Accounts Committee (PAC) report published." Nursing and Residential Care 18, no. 9 (September 2, 2016): 460. http://dx.doi.org/10.12968/nrec.2016.18.9.460.

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Chaplin, Steve. "Tamiflu, clinical trials and the Public Accounts Committee." Prescriber 25, no. 11 (June 5, 2014): 28–29. http://dx.doi.org/10.1002/psb.1214.

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Mat Daud, Zaidi, Siti Nurfathiah Daud, and Nur Ashikin Mohd Saat. "The Success Factors of the Public Accounts Committee (PAC) in Malaysia: The Public Perspective." IPN Journal of Research and Practice in Public Sector Accounting and Management 01, no. 01 (December 20, 2010): 59–70. http://dx.doi.org/10.58458/ipnj.v01.03.05.0019.

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This paper reports results of an investigation on the perceptions of the public on success factors of the Public Accounts Committee (PAC) in Malaysia. The study examines public perceptions with a total of 80 respondents responded to the survey questionnaire. The finding showed that there were five top factors that the public perceived could contribute to the success of the PAC. These include the power to make recommendations and publish conclusions, balanced representation with close working relationship of all political parties in the committee, power to hold in camera meetings, having a clear focus on holding the government accountable for its spending and its stewardship over public assets, and finally a good relation with other parliamentary oversight mechanism such as the budget committee.

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Mehta, S. M. "Impact of Public Accounts Committee on Executive: A Study." Indian Journal of Public Administration 35, no. 1 (January 1989): 27–40. http://dx.doi.org/10.1177/0019556119890103.

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Landers, Brian. "Encounters with the Public Accounts Committee: A Personal Memoir." Public Administration 77, no. 1 (January 1999): 195–213. http://dx.doi.org/10.1111/1467-9299.00150.

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Lynch, Catherine. "Parliamentary oversight: Oireachtas committees and the Dáil Committee on Public Accounts in the twenty-first century." Administration 71, no. 4 (December 1, 2023): 73–96. http://dx.doi.org/10.2478/admin-2023-0026.

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Abstract Strong parliaments hold the government, its departments and the wider public administration to account. Such parliaments are built on strong and active committee systems. For a long time, the Public Accounts Committee (PAC) was the only oversight committee consistently in place in the Houses of the Oireachtas. This article explains how the committee system has been gradually expanded and strengthened, and how its remit to oversee the actions of the government is wide. It explains the institutional factors that lead to the continued prominence of the PAC, including how it draws on the expert, independent reports of the Comptroller and Auditor General to conduct its oversight work, while noting that the PAC still faces the same challenges as other committees concerning a wide remit, finite resources and the multiple motivations of its membership. The work of the PAC is described and placed in the context of the financial scrutiny cycle which is being developed in the Houses of the Oireachtas. This is followed by a discussion of how the PAC manages its potentially wide remit to conduct ex post financial scrutiny of public expenditure, and the balance between what is referred to as ‘police-patrol’, rather than ‘fire-alarm’, scrutiny and the procedural changes which are designed to ensure that the PAC (with the authority of the Dáil) can examine and hold actors to account for the expenditure of any public money.

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Guðbjartsson, Einar, and Jón Snorri Snorrason. "Umhverfi og starfsemi endurskoðunarnefnda – bakgrunnur nefndarmanna og traust á fjárhagsupplýsingum." Tímarit um viðskipti og efnahagsmál 14, no. 1 (June 30, 2017): 25. http://dx.doi.org/10.24122/tve.a.2017.14.1.2.

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The aim of this paper is to report partial results of a study on the environment and practices of audit committees in Iceland. The findings of two surveys, one from 2012 and the other from 2016, are compared. The paper identifies, among other things, education of committee members, reliance on financial informatin and the emphasis of audit committees. In the Annual Accounts Act, no. 3/2006, it is required for certain legal entities, public interest entities, according to the Act of Auditors, no. 79/2008, to establish an Audit Committee. The purpose of the audit committee is to ensure the high quality and high reliability of financial reporting and financial information. It does not matter whether the reports are for the administrators of the entity or the stakeholders outside the entity. The Annual Accounts Act, no. 3/2006, provides that the board constitute an audit committee. The aim of this paper is to disclosure partition of gender, education of members and changes in trust regarding financial reports according to audit committee’s members. The surveys were done among the leading companies and institutions of Iceland (which fall within the definition of “public interest entities”). The overall view is how audit committee´s issues are handled. This is the first study of its kind, which specifically look at committees in Iceland.

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Foster, Helen. "The effectiveness of the Public Accounts Committee in Northern Ireland." Public Money & Management 35, no. 6 (August 26, 2015): 401–8. http://dx.doi.org/10.1080/09540962.2015.1083684.

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Binti Abu, Nor 'Asyiqin, Ainol Sarina Ahmad Zazili, Enylina Nordin Nordin, Wan Shafizah Hussain, and Siti Aisyah Basri. "Assessing the Impact of Public Accounts Committee (PAC) Reports on Government Accountability." Information Management and Business Review 16, no. 2(I) (July 17, 2024): 137–50. http://dx.doi.org/10.22610/imbr.v16i2(i).3813.

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This study examines the effectiveness of the Public Accounts Committee (PAC) in Malaysia to enrich the understanding of its role in promoting governmental accountability. Through an extensive content analysis of the PAC reports spanning from 2019 to 2022 sourced from the Official Web of Parliament PAC, issues raised by the PAC were categorized into key improvement areas. Findings unveiled 104 flagged issues, with 68 addressed effectively, while 29 remained unresolved despite agreements for action and 7 lacking government response. The government's consideration of 97 out of 104 issues, reflecting a response rate exceeding 90%, underscored the PAC's pivotal role in fostering accountability. This study presents a comprehensive analysis of the prevailing issues identified in PAC reports and their current resolution status. It offers crucial insights for legislators to enhance the efficacy of their oversight procedures. Additionally, it provides empirical data on the impact of legislative oversight on governmental operations. The findings highlight the PAC's capacity to instigate positive reforms within government agencies, thereby enhancing transparency and promoting accountable governance. Future research should explore how the composition of the PAC committees influences issue resolution and government responses, while further investigations are recommended to evaluate the effects of the PAC recommendations on governmental practices.

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Degeling, Pieter, Janet Anderson, and James Guthrie. "Accounting for public accounts committees." Accounting, Auditing & Accountability Journal 9, no. 2 (May 1996): 30–49. http://dx.doi.org/10.1108/09513579610116349.

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Sheldon, MP, Rt Hon Robert. "Encounters with the Public Accounts Committee: A Response to Brian Landers." Public Administration 78, no. 1 (January 2000): 229–30. http://dx.doi.org/10.1111/1467-9299.00201.

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Rice, Clare A. G. "Theory vs reality: partisanship and Northern Ireland's Public Accounts Committee 2011–2016." Journal of Legislative Studies 25, no. 2 (April 3, 2019): 210–28. http://dx.doi.org/10.1080/13572334.2019.1603198.

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Masanja, Cosmas. "Audit Committee and Internal Control Effectiveness in Public Sector Entities." Business Management Review 25, no. 2 (December 31, 2022): 19–37. http://dx.doi.org/10.56279/bmrj.v25i2.2.

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This paper reports the findings of a study that examined the audit committee and internal control effectiveness nexus. The study worked on the assertion that the audit committee of the board enhances internal control effectiveness, which is widely documented and supported, more so in the private sector. As a result, many public sector entities’ governing boards are increasingly establishing such audit committees. Yet, it is unclear to what extent such increase in audit committees contribute to public sector entities’ internal control effectiveness, especially in developing economies. This study, therefore, examined the explanatory power of the audit committee’s characteristics, internal control specific oversight processes, and management support on the effectiveness of internal control of the reporting entity. Data was collected using structured questionnaire administered with key audit committee stakeholders of social security funds in Tanzania. Ordinary Least Square (OLS) was used to multi-regress the investigated independent variables against the dependent variable. Overall, results show that audit committee characteristics, audit committee internal control specific oversight processes and management support to audit committee significantly account for internal control effectiveness. Indeed, internal control specific oversight processes have the most significant positive explanatory power followed by management support to the audit committee and audit committee characteristics, respectively. Scholars, policymakers, audit committees, boards, and managers may use the results of this study to inform strategies and/or interventions aimed to improve audit committee’s contribution to internal control effectiveness.

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Dauda, Hambali, Alhassan Sayibu Suhuyini, and Joseph Antwi-Boasiako. "Challenges of the Public Accounts Committee of Ghana’s Parliament in ensuring an efficient public financial management." Journal of Legislative Studies 26, no. 4 (July 3, 2020): 542–57. http://dx.doi.org/10.1080/13572334.2020.1784527.

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Li, Shiqi. "Research on the Government’s Public Crisis Management under the New Media Environment: A Case Study of TikTok Account of “Communist Youth League Central Committee”." Public Administration Research 12, no. 1 (February 27, 2023): 1. http://dx.doi.org/10.5539/par.v12n1p1.

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Given the frequent occurrence of public crisis events in China in the new media era, with the frame theory as the theoretical basis and the TikTok Account of the “Communist Youth League Central Committee” as the research object, this paper uses the literature analysis to systematically analyze the public crisis management reports involved in governmental short videos. On the whole, this paper aims to observe and grasp the current situation of the government’s public crisis management under the new media environment through the analysis of various aspects, encompassing video themes, related words in the video introduction, manifestations, release time, video duration, audience’s feedback data, user comments, etc. This research indicates that the TikTok account of “Communist Youth League Central Committee” will highlight the theme of public crisis and promote publicity around public management, adheres to the guidance of public opinion and has a good guidance strategy, and grasps the limit of entertainment, the form of communication is diversified. But the two-way interaction of its communication topics is relatively low, and it does not pay enough attention to the details of video production or effectively communicate with other levels of government affairs accounts. So the account operators should timely respond to the questions raised by users in the comment section, optimize the details of video production and interconnect with other types and levels of short video accounts of government affairs.

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PELIZZO, RICCARDO. "Public Accounts Committees in the Pacific Region." Politics & Policy 38, no. 1 (February 2010): 117–37. http://dx.doi.org/10.1111/j.1747-1346.2009.00231.x.

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Ekumankama, Ogbuagu, and Chibuike Uche. "Audit committees in Nigeria." Corporate Ownership and Control 6, no. 3 (2009): 117–25. http://dx.doi.org/10.22495/cocv6i3p11.

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A new requirement in the Nigerian Companies and Allied Matters Act (CAMA) of 1990 is the introduction of audit committees as an additional layer of control and certification in the bid to make annual accounts of public corporations more acceptable and reliable. This paper reviews the law and practice of audit committees in Nigeria. It argues that for audit committees to become more useful in the Nigerian context there is need for changes to be made in both its law and practice. Key areas of concern include the need to: determine and codify the qualification for membership of the committee given its technical nature; allow appropriate remuneration for committee members, and; the determination of appropriate membership tenure for such committees. The above review is necessary if audit committees are to be in a position to effectively perform their oversight functions aimed at improving the quality and information content of corporate financial reports.

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Jones, Kate, and Kerry Jacobs. "The Cerberus from Warringah: F.A. Bland and the Renaissance of the Public Accounts Committee." Australian Journal of Politics & History 60, no. 1 (March 2014): 43–57. http://dx.doi.org/10.1111/ajph.12044.

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Watson, David. "The Challenge for Public Accounts Committees in Evaluating Public-Private Partnerships." Australian Accounting Review 14, no. 33 (July 2004): 78–84. http://dx.doi.org/10.1111/j.1835-2561.2004.tb00231.x.

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JONES, KATE, and KERRY JACOBS. "Public Accounts Committees, New Public Management, and Institutionalism: A Case Study." Politics & Policy 37, no. 5 (October 2009): 1023–46. http://dx.doi.org/10.1111/j.1747-1346.2009.00209.x.

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Lister, Ruth. "Official Business." Benefits: A Journal of Poverty and Social Justice 13, no. 1 (February 2005): 57–66. http://dx.doi.org/10.51952/pxpv4902.

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Official Business aims to keep readers up to date with reports from government, parliamentary and other official bodies. It provides summaries of new White Papers, Command Papers, Select Committee reports and other government and official material concerning social security, poverty and other related matters. This edition of Official Business covers: poverty and social exclusion social security and the New Deal pensions Child Support Public Accounts Committee reports

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Celestin, Mbonigaba. "Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda." Journal of Finance and Accounting 7, no. 5 (2019): 153. http://dx.doi.org/10.11648/j.jfa.20190705.14.

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Khan, Sajjad Hossain, and Zahirul Hoque. "Changes in the Public Accounts Committee of a Less Developed Democratic Country: A Field Study." Financial Accountability & Management 32, no. 1 (January 5, 2016): 80–103. http://dx.doi.org/10.1111/faam.12082.

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Lister, Ruth. "Official Business." Benefits: A Journal of Poverty and Social Justice 12, no. 03 (October 2004): 215–24. http://dx.doi.org/10.51952/iytf8806.

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Official Business aims to keep readers up to date with reports from government, parliamentary and other official bodies. It provides summaries of new White Papers, Command Papers, Select Committee reports and other government and official material concerning social security, poverty and other related matters. This edition of Official Business covers: social justice, fairness and social inclusion children and young people social security and the New Deal Public Accounts Committee reports

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Dwek, Raymond A. "Oxford University's first spin-off company: Oxford GlycoSystems." Biochemist 30, no. 2 (April 1, 2008): 4–7. http://dx.doi.org/10.1042/bio03002004.

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One of the greatest changes in recent decades has been the way in which Government demands to see palpable and financially quantifiable results from science. Recent exchanges before the House of Commons Committee of Public Accounts show this well1.

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Malloy, Jonathan. "An auditor's best friend? Standing committees on public accounts." Canadian Public Administration/Administration publique du Canada 47, no. 2 (June 2004): 165–83. http://dx.doi.org/10.1111/j.1754-7121.2004.tb01182.x.

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Pelizzo, Riccardo, Rick Stapenhurst, Vinod Sahgal, and William Woodley. "What Makes Public Accounts Committees Work? A Comparative Analysis." Politics & Policy 34, no. 4 (November 21, 2006): 774–93. http://dx.doi.org/10.1111/j.1747-1346.2006.00040.x.

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Hollingsworth, Kathryn. "Environmental monitoring of government — the case for an environmental auditor." Legal Studies 20, no. 2 (June 2000): 241–63. http://dx.doi.org/10.1111/j.1748-121x.2000.tb00142.x.

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In November 1997 the Environmental Audit Committee of the House of Commons (EAC) was established. The Committee is modelled in some ways on the Public Accounts Committee of the House of Commons (PAC) but, unlike the PAC, the EAC is not supported by an independent auditor. This article argues that, despite the limitations of audit made in accountancy literature, audit can be a useful mechanism by which to hold government to account for the impact of its policies and operations on the environment. However, as a model of accountability, the current system of environmental audit is inadequate. In making this argument, the article draws on two existing audit models. First, because the government has chosen to model the EAC on the PAC, the mechanisms in place for securing financial and value for money accountability in UK central government will be considered. Second, the article looks to the arrangements in Canada, where a more developed system of environmental audit exists.

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Rulashe, Tando, and Maggie Nombuyiselo Dyan. "A Critical Review of the Municipal Public Accounts Committee and Financial Management at Amahlathi Municipality, South Africa." Journal of Public Administration Studies 7, no. 3 (December 1, 2022): 56–65. http://dx.doi.org/10.21776/ub.jpas.2022.007.03.7.

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Despite the existence of the MPAC within Amahlathi municipality, the municipality was placed under an administration which is a clear indication of the failure of the MPAC in executing its functions. This study assesses the challenges that confront Amahlathi municipality MPAC, leading to its failure to execute its mandate. A qualitative research and case study design were adopted for this study. An autopsy of secondary data was done through desktop research and analysed using the content analysis technique. The study revealed that lack of skills, lack of capacity, corruption, uncoordinated systems within the municipality and budgetary constraints impede the work of the municipality. The recommends that MPAC needs support to enhance its effectiveness and efficiency. Literature has shown that the South African government established an impressive legislative framework for local government, however, compliance with the requirements of the frameworks is lacking, particularly in relation to MPAC.

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Rulashe, Tando, and Maggie Nombuyiselo Dyan. "A Critical Review of the Municipal Public Accounts Committee and Financial Management at Amahlathi Municipality, South Africa." Journal of Public Administration Studies 8, no. 1 (February 1, 2023): 56–65. http://dx.doi.org/10.21776/ub.jpas.2023.008.01.7.

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Despite the existence of the MPAC within Amahlathi municipality, the municipality was placed under an administration which is a clear indication of the failure of the MPAC in executing its functions. This study assesses the challenges that confront Amahlathi municipality MPAC, leading to its failure to execute its mandate. A qualitative research and case study design were adopted for this study. An autopsy of secondary data was done through desktop research and analysed using the content analysis technique. The study revealed that lack of skills, lack of capacity, corruption, uncoordinated systems within the municipality and budgetary constraints impede the work of the municipality. The recommends that MPAC needs support to enhance its effectiveness and efficiency. Literature has shown that the South African government established an impressive legislative framework for local government, however, compliance with the requirements of the frameworks is lacking, particularly in relation to MPAC.

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Léoutre, Marie. "The origins of the Committee on Public Accounts and its engagement with the Comptroller and Auditor General." Administration 71, no. 4 (December 1, 2023): 97–102. http://dx.doi.org/10.2478/admin-2023-0027.

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Pelizzo, Riccardo. "Public Accounts Committees in the Commonwealth: oversight, effectiveness, and governance." Commonwealth & Comparative Politics 49, no. 4 (November 2011): 528–46. http://dx.doi.org/10.1080/14662043.2011.615171.

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Kyando, Asifiwe, Abdiel Abayo, and Gwahula Raphael. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 9 (December 25, 2022): 205–21. http://dx.doi.org/10.20525/ijrbs.v11i9.2118.

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The objective of the paper is to examine determinants of the extent of usage of accounting information by the Public Accounts Committee in Tanzania public corporations moderated by effective communication. This study's guiding theories are an agency, accounting information usefulness, and communication. The study used a positivist philosophy, deductive approach, and cross-sectional survey design. The researcher used quantitative data analysis focused on 110 questionnaires made by PAC members and nonmembers. The Partial Least Square –Structural Equation Modeling [PLS-SEM] was used to support multivariate statistical analysis. The study reported a coefficient of determination (R2) of 0.584, implying that trust in accounting information, perception of quality of accounting information, knowledge of accounting information, and effective communication moderated by effective communication explain a 58.4% variation in the extent of usage of accounting information. The study results showed that trust in accounting information and knowledge of accounting information has a statistically significant positive impact on the extent of use of accounting information. The perception of the quality of accounting information and effective communication had a statistically insignificant positive effect on the extent of accounting information usage. Besides, the study results confirmed the absence of moderating effects of effective communication of accounting information on the relationships between determinants of accounting information usage and the extent of use of accounting information.

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Lynch, Catherine. "The effect of parliamentary reforms (2011–16) on the Oireachtas committee system." Administration 65, no. 2 (May 24, 2017): 59–87. http://dx.doi.org/10.1515/admin-2017-0015.

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Abstract The literature on parliament identifies many factors which facilitate or impede parliamentary committees in their quest to scrutinise legislation and to oversee and hold government to account, including the formal powers assigned to them, political factors associated with the make-up of parliament, structural factors associated with parliamentary tradition, and the rules and procedure adopted by parliament. This article is concerned with how parliamentary rules and procedure can affect committees. It develops a framework of the procedural variables associated with ‘effective committee systems’ and uses it to assess the Oireachtas committee system prior to and after the reforms introduced by the thirty-first and thirty-second Dáileanna. It finds that many, though not all, of the procedural conditions for a strong committee system have been put in place. However, while changes to procedure can remove obstacles to effective committee systems, other factors - above all, the incentive for politicians to engage with committee work - will ultimately determine whether the reforms truly strengthen parliament.

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Pelizzo, Riccardo, and Abel Kinyondo. "Public Accounts Committees in Eastern and Southern Africa: A Comparative Analysis." Politics & Policy 42, no. 1 (February 2014): 77–102. http://dx.doi.org/10.1111/polp.12062.

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Schonhardt-Bailey, Cheryl. "Nonverbal contention and contempt in U.K. parliamentary oversight hearings on fiscal and monetary policy." Politics and the Life Sciences 36, no. 1 (2017): 27–46. http://dx.doi.org/10.1017/pls.2017.7.

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In parliamentary committee oversight hearings on fiscal policy, monetary policy, and financial stability, where verbal deliberation is the focus, nonverbal communication may be crucial in the acceptance or rejection of arguments proffered by policymakers. Systematic qualitative coding of these hearings in the 2010–15 U.K. Parliament finds the following: (1) facial expressions, particularly in the form of anger and contempt, are more prevalent in fiscal policy hearings, where backbench parliamentarians hold frontbench parliamentarians to account, than in monetary policy or financial stability hearings, where the witnesses being held to account are unelected policy experts; (2) comparing committees across chambers, hearings in the House of Lords committee yield more reassuring facial expressions relative to hearings in the House of Commons committee, suggesting a more relaxed and less adversarial context in the former; and (3) central bank witnesses appearing before both the Lords and Commons committees tend toward expressions of appeasement, suggesting a willingness to defer to Parliament.

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Gharrafi, Mehdi. "Qualitative analysis of the effectiveness of audit committees and internal audit functions in the public sector: the case of public establishments in Morocco." revistamultidisciplinar.com 6, no. 2 (April 2024): e202418. http://dx.doi.org/10.23882/emss.24221.

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This article examines corporate governance and the performance of the audit committee, as well as the functions of internal audit in the public sector of an emerging economy such as Morocco. Both of these functions are crucial for corporate governance, ensuring optimal service delivery by local authorities, particularly public institutions. The study, based on stakeholder theory, qualitatively analyzes corporate governance and the effectiveness of audit committees and internal audit units in the Moroccan public sector. The results suggest good corporate governance with the presence of audit committees and internal audit functions in the public sector. However, the inefficiency of audit committees and internal audit units is highlighted, attributed to the lack of guidance, non-implementation of recommendations, and insufficient resources in the Moroccan public sector. To enhance performance, it is recommended that leaders take into account the findings of audit committees and internal audit units, endorsing and incorporating their conclusions into action plans implemented by management. Audit committees should strengthen their oversight of internal audit functions to ensure their effectiveness. The presence of effective audit committees and internal audit units in the public sector reflects competent and efficient utilization of resources for the benefit of all stakeholders.

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Saunders, Gill. "Reflections on the development and work of the Social Security Advisory Committee." Benefits: A Journal of Poverty and Social Justice 15, no. 3 (October 2007): 313–20. http://dx.doi.org/10.51952/lkbv6231.

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Over the past two decades, there have been three articles in different academic journals giving accounts of the role and remit of the Social Security Advisory Committee (SSAC) and its contribution to policy making (Logie, 1989; Bett, 1994; Ogus, 1998). The aim of the present article is to describe SSAC’s current remit, role and activities, to examine how these have developed over its lifetime and to discuss SSAC’s contribution to policy making today.

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Midgley, Henry. "The National Audit Office and the Select Committee System 1979–2019." Parliamentary Affairs 72, no. 4 (September 23, 2019): 779–98. http://dx.doi.org/10.1093/pa/gsz034.

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Abstract This is the first account of the relationship between select committees and the National Audit Office (NAO). The relationship has been often dismissed, but this article argues that it has been vital for the success of the committee system. Initially, both the committees and the audit office were established to strengthen the scrutiny of public administration. Despite the intentions of the early reformers, they did not initially collaborate. In the 1990s and 2000s, early reluctance gave way to enthusiastic collaboration between the two institutions. Initially, this collaboration focussed on financial and environmental scrutiny, but it has since expanded as the auditors have gained more confidence and the committees more familiarity with their work. Now the NAO advises committees on subjects such as European Union exit, which it would have never discussed with them only 40 years previously. This article provides both an account of that collaboration and an explanation for why the NAO and the committees have become so closely associated.

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Wehner, Joachim. "Principles and patterns of financial scrutiny: Public Accounts Committees in the Commonwealth." Commonwealth & Comparative Politics 41, no. 3 (November 2003): 21–36. http://dx.doi.org/10.1080/14662040412331310181.

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Pastory, Parestico. "Inter-governmental relations and procurement non-compliance in African local government systems." Journal of Public Procurement 19, no. 4 (November 4, 2019): 277–94. http://dx.doi.org/10.1108/jopp-01-2019-0001.

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Purpose The purpose of this study is to examine the implications of inter-governmental relations on procurement compliance in local government. Design/methodology/approach A total of 68 in-depth interviews with local government officials and councillors in four different local government authorities, members of parliament in the local authorities accounts committee and a committee clerk were carried out in addition to documentary review. Findings Evidences from in-depth interviews and documentary analysis point to central government as one of key reasons for procurement non-compliance. The nature of inter-governmental relations enables the central government to issue encroaching directives on local government procurement plans or take handicapping actions on the financial ability of the local governments to execute procurement plans. Practical implications The study adds inter-governmental relations on strategies for improving procurement compliance in African local government systems. Originality/value Despite increasing research on procurement compliance, the complexity of regulatory non-compliance in local government procurement has not been adequately analysed. The current study uses an inter-governmental relations perspective to contribute knowledge on procurement compliance in local government systems of the Third World, sub-Saharan Africa in particular.

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Abbas, Usman, and Shehu Usman Hassan. "BOARD POWERS AND UNETHICAL ACCOUNTING OF PUBLIC QUOTED CORPORATIONS IN NIGERIA." Gusau Journal of Accounting and Finance 3, no. 2 (October 5, 2022): 21. http://dx.doi.org/10.57233/gujaf.v3i2.137.

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Numerous scandals have been committed globally due to excessive use of unethical accounting. Various research has been conducted on board activities and unethical accounting and their discoveries were assorted. None to the researchers’ awareness examined such association in an entire population of the registered public non-financial corporations in Nigeria for a period of 10 years (2010-2019). Secondary data was extracted from the annual reports and accounts, companies, and directors’ profile of the firms. The data was analyzed using Ordinary Least Square regression. The study found among other things that board power and its proxies except board capability have significant impact on the unethical accounting of listed firms in Nigeria. It is therefore, recommended that, the quoted firms in Nigeria should ensure the composition of all-encompassing and robust audit committees. They should also guarantee the presence of assorted gender, varied ethnic groups, directors with national honor and oversea directors on the boards. The organizations should ensure the formation of risk management committee in the entire corporations. The management should guarantee the existence of vastly skilled, experienced, and knowledgeable directors on the boards as these will aid in curbing the unethical accounting. The implication of the outcomes of this research to literature is that the discoveries of the research are to be utilized by researchers in confirming tokenism/critical mass theory, social capital theory. Also, to validate upper echelon theory, efficient contracting theory, resource dependency theory, signaling theory, human capital theory, behavioral theory of corporate boards and governance and agency theory. The discovery of the study is only applicable to listed organizations in Nigeria. The research utilized only six proxies of board power which is a limiting factor, and the result of the study might vary if other substitutions of board power are utilized. Moreover, the research did not capture the financial sector of Nigerian economy for the reason that the unethical accounting model utilized of Collins et al (2017) has elements which are only relevant to non-financial corporations. If other models of unethical accounting that can capture the financial industry are applied, the outcome of research may had been changed.

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Jacobsen, Maria Hessen. "Observation of the Ankara 16th Penal Court hearing of case against former co-leader of People’s democratic party (HDP) Figen Yuksekdag 4 July 2017." New Journal of European Criminal Law 8, no. 4 (December 2017): 439–52. http://dx.doi.org/10.1177/2032284417743143.

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In July 2017, The Human Rights Committee of the Norwegian Bar Association conducted a trial observation in the trial of Mrs. Yuksdekdag, former co-leader of the HDP party in Turkey. The observer was together with 14 other international observers denied entrance to both the courtroom and the press conference in Ankara, and has given a detailed written statement on these accounts. The observation report summarizes the current situation of the Rule of Law in Turkey and the increasing international concerns, exemplified by the case against Mrs. Yuksekdag. The Human Rights Committee of the Norwegian Bar Association express deep concern regarding the independence of the Turkish Judiciary, the extensive use of emergency decrees, the seemingly arbitrary dismissal of thousands of public servants, along with the Turkish government's criminal persecution of amongst others human rights defenders, journalists, politicians, lawyers, prosecutors and judges.

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O'Regan, Philip. "ACCOUNTABILITY AND FINANCIAL CONTROL AS ‘PATRIOTIC’ STRATEGIES: ACCOMPTANTS AND THE PUBLIC ACCOUNTS COMMITTEE IN LATE 17TH AND EARLY 18TH - CENTURY IRELAND." Accounting Historians Journal 30, no. 2 (December 1, 2003): 105–31. http://dx.doi.org/10.2308/0148-4184.30.2.105.

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The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as the devastation of war from 1689 to 1691, combined to ensure that the Anglo-Irish body politic found it difficult to capture the fruits of success from an English polity that had gradually accreted to itself much of the political power and economic wealth of the country. By 1704, however, the Anglo-Irish had managed to appropriate to themselves some of the economic and constitutional benefits of the Revolution by exploiting various parliamentary practices and structures. One of their strategies centered around developing and leveraging the role of the Public Accounts Committee as a means of imposing accountability on the executive and its officials. To achieve this the members were required to understand, contest and reconfigure official accounting information.

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Park, Deokyu, Anyong Lee, Sujung Kim, Youngmoon Kwon, Minyeong Song, Kyungyoung Nam, Hakbeom Kim, and Suyeon Lee. "A Study on Improvement of Public Language in the field of Sports." Korean Association For Learner-Centered Curriculum And Instruction 24, no. 7 (April 15, 2024): 627–45. http://dx.doi.org/10.22251/jlcci.2024.24.7.627.

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Objectives The purpose of this study, in terms of ‘Sports Terminology’ and ‘Terms related to Sports Human Rights’, is to allow public institutions and ordinary citizens to improve their understanding and use of difficult sports terms by selecting foreign languages, excessively abbreviated terms and new words that do not fit the grammar and refining them into easy-to-understand terms to promote and educate the general public. Methods As for the research method, first, a terminology selection committee and terminology improvement committee were formed to select terms, and more than 400 sports-related terms were selected through the literature research method and replaced with refined words. Second, 100 refined words were selected from the selected terms through consultation with an expert committee. Third, a citizens’ review committee of 100 people was formed to analyze the acceptance survey of terms through surveys and interviews, and based on this, 50 terms were finalized by the specialized committee of public institutions, taking tin to account that they can be easily used across all sports or in various sports. Fourth, outputs with the finally confirmed terminology were produced and distributed to public institutions, related academic societies, and general citizens. Results As a result of the study, first, the number of vocabulary words by language for collected terms subject to improvement was 323 English (78.2%), which accounted for the largest amount, 36 hybrid words (8.7%), 32 Chinese characters (7.7%), and 11 French (2.6%). In addition, incorrect Japanese and Chinese expressions and newly words were also included. Second, a total of 100 refined terms were selected, through consultation with the expert committee, by evaluating the selected terms based on the suitability of term selection and the accuracy and ease of term alternatives. Third, as a result of 50 terms selected by the citizens’ review committee based on the analysis of the acceptance survey of suitability and ease of use, sports terms adopted from difficult foreign words, abbreviates of Japanese words, or new words appeared at the top. Additionally, as a result of the interview survey, people responded that the process of refining difficult terms into easy terms was not only very good, but also refreshing and fun. Fourth, in order for the distribution and use of refined terms for people, academic societies, related institutions and businesses, the finally determined terms were actively promoted by producing three videos as well as booklets, pamphlets and posters containing terminology explanations and examples of terms, distributing them to people, and educating them. Conclusions This study is valuable in that it produced and distributed outputs containing terminology commentary and examples for easy understanding and use in everyday life by selecting difficult terms related to sports and/or sports human rights. In addition, by reflecting the opinions of the expert committee and ordinary citizens, public institutions can become more familiar with such research, and through active communication with citizens, it is expected to contribute to the movement to improve the environment for using the Korean language in the future.

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Adalmiro, Pereira, Silva Eduardo, and Vaz Ângela. "SNC-AP Public Administration Accounting Standardization System - An Approach to Standards." Scholars Journal of Economics, Business and Management 8, no. 8 (August 3, 2021): 197–200. http://dx.doi.org/10.36347/sjebm.2021.v08i08.001.

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The growing complexity of the business world, associated with economic and financial globalization, has led to an increase in economic activity between companies and countries, which has given rise to the need to adopt a set of internationally accepted accounting standards, in order to mitigate the different accounting practices between countries and companies. In this sense, the International Accounting Standards Board, IASB, was created, responsible for creating a set of accounting standards with a global scope. The European Union joined the IASB, in the accounting harmonization process, leading to the adoption of the IASB's international standards as from 2005, all listed companies. In Portugal, it was decided to bring the national accounting system closer to international standards. For this purpose, the Accounting Standardization System, SNC, was created by the Accounting Standardization Committee (CNC), which includes a set of accounting standards, based on the international standards of the IASB. Decree-Law No. 192/2015 of 11 September, institutes the Accounting Standardization System for Public Administration in Portugal. This introduction eliminated a problem recognized in the diploma as “fragmentation constitutes a serious problem of technical inconsistency, as it affects the efficiency of the consolidation of accounts in the public sector and entails many adjustments that are not desirable and that question the reliability of the information in headquarters of its integration." Thus, it is referred in the legislation, after “15 years since the approval of the POCP and after having considered the needs of having an accounting system that responds to the requirements of adequate planning, reporting and financial control, the Government decided, through the Decree-Law No. 134/2012, of 29 June, instructs the Accounting Standardization Committee to prepare a new accounting system for public administrations, which is consistent with the SNC and .......

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Journal articles on the topic 'Committee of Public Accounts'

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