Governance, the way that an organization manages itself, is important to private and public sector bodies alike. An interest group is an organization that seeks to influence government policy on a particular issue. This chapter looks at ethics – the rights and wrongs – of public management and the professional standards with which an accountant should comply. New public management refers to the public service reforms instigated in many governments since the 1980s, essentially to make the public sector more like the private sector. Privatization is the transfer of assets from the public sector to the private sector. A civil servant is a person in the public sector employed by a government department or agency. The simple classification of the economy into private for-profit organizations, public service organizations, and not-for-profit organizations has become blurred. The United Nation is the most encompassing intergovernmental organization in terms of its structure.