... © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Online accountability Public sector Private sector Nonprofit sector Comparative analysis Organizational accountability has become an important topic of discussion for a scholarly community...

...Jane Broadbent; Richard Laughlin The Private Finance Initiative (PFI) is designed to introduce new resources into the national infrastructure. It introduces the idea that the public sector can provide services by purchasing them from the private sector rather than by direct provision. There have...

... of the private sector as a model of accountability and efficiency, and increasing the accountability of the public sector. Finds major problems with each of these justifications, highlights other possible explanations for the changes, and emphasizes the importance of the concept of “residual loss” when...

... interests. The development of such a concept has immediate effects on the way the accounting entity and the relationship between government and society are viewed and may even have ramifications for accounting in the “private” sector. Current assets Fixed assets Central government Private sector...