... accountability. This study also aims to investigate the changing role of the public sector accountant in this process, specifically focusing on the Australian local government sector. Design/methodology/approach The authors used a mail survey across two time periods, 2009 and 2017, to analyse the role...

... the phenomenon in a different organizational context, namely, as a public sector comparative case study. Institutional theory Local government Audit committees Public sector Comparative case study NHS foundation trust There remains however a rarity of exploratory and explanatory studies...

... with a summary of the position reached by the end of what is regarded as the formative period of continuous progress in developing the UK's system of local government. © Emerald Group Publishing Limited 2004 Fund management Auditing Local government finance Local government The study...

...Douglas E. Ziegenfuss Reports on a questionnaire survey of US local government auditors conducted to determine the amount of fraud in state and local governments. Concludes that fraud is a significant problem for state and local governments and finds that management is not responding effectively...

... conditions; a review of policies; and a review of practices. The issues covered in these three stages are illustrated. © MCB UP Limited 1991 Audit Environment Local government United Kingdom 14 | MANAGERIAL AUDITING JOURNAL 6,5 L ocal authorities use environmental audits as a visible tool...

...Jesse W. Hughes The design of accounting systems for government tends to neglect the needs of managerial audit and evaluation of performance. Against the background of local government practice in the USA, the case is outlined for the design of operational and decision‐making information support...