Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability.

With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government.

This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.

part I|100 pages

Public Accounts Committees and National Audit Offices

chapter 1|21 pages

Public accountability

The role of the Auditor-General in legislative oversight
ByZahirul Hoque, Thiru Thiagarajah

chapter 2|12 pages

Partnering with the Auditor-General's Office to improve the effectiveness of a Public Accounts Committee

An Auditor-General's perspective
ByDes Pearson

chapter 3|23 pages

Government accountability in Sri Lanka

The roles of Parliamentary Oversight Committees and the Auditor-General's Office
ByZahirul Hoque, Ethugalage Anura Gotabaya Ananda

chapter 5|19 pages

Danish public sector performance audit

An SAI and PAC tango
ByPeter Skærbæk, Mark Christensen

part II|38 pages

Public Accounts Committees in Europe

chapter 6|19 pages

The Public Accounts Committee of the House of Commons

ByAnthony Staddon

chapter 7|17 pages

In the absence of a Public Accounts Committee

The Swedish experience
ByLouise Bringselius

part III|56 pages

Public Accounts Committees in Australia and the Pacific

chapter 8|17 pages

Pragmatism, black letter law and Australian Public Accounts Committees

ByDavid Gilchrist, Kylie Coulson

chapter 9|12 pages

Making a Public Accounts Committee effective

A Chair's perspective from the State of New South Wales, Australia
ByJonathan O'Dea

chapter 10|25 pages

Public Accounts Committees in the Pacific – a PEFA perspective

ByKylie Coulson, David Gilchrist

part IV|77 pages

Public Accounts Committees in Asian regions

chapter 11|12 pages

The development of the Public Accounts Committees of Bangladesh's Parliament

An overview
BySajjad H. Khan, Zahirul Hoque

chapter 12|20 pages

The role of the Public Accounts Committee in enhancing government accountability in Malaysia

ByZakiah Saleh, Haslida Abu Hasan

chapter 13|19 pages

Responses to the Public Accounts Committee of India

A textual analysis
ByBikram Chatterjee, Alistair Brown, Victoria Wise

chapter 14|16 pages

Promoting public sector accountability in Indonesia

A historical overview
ByBambang Setiono, Chandra Ery Prasetyo

chapter 15|8 pages

The Public Accounts Committees in Thailand

A short note
ByPrapaipim Sutheewasinnon, Supot Saikaew

part V|34 pages

Public Accounts Committees in African and Caribbean nations

chapter 16|18 pages

Evolution and effectiveness of the Kenyan Public Accounts Committee

ByRobert Ochoki Nyamori, Bosire Nyamori

chapter 17|14 pages

Strengthening PACs in small Parliaments

Perspectives from the Caribbean 1
ByAnthony Staddon