Q2. What are the future works mentioned in the paper "Public sector governance and accountability" ?
This final section reflects on the papers presented in this special issue and suggests some directions for future research. Three general observations can be made with respect to the papers. However, because her research only addresses internal auditors as part of a much broader governance repertoire, this study does not come up with very concrete suggestions for coping with the role conflicts of internal auditors. In brief, these observations suggest that more attention has to be paid to the relationships between the different elements of the public sector governance domain, which could be done by the realization of comprehensive research programmes in this field.
Q3. What was the key element in the new conception of accountability accounting?
In this new conception of accountability accounting was the key element, reflecting a high trust in the market and private business methods and a low confidence in the public servants and the traditional professionals, whose activities had to be closely evaluated through sophisticated accounting and management techniques.
Q4. What is the NPG view on contracts?
According to NPG, the make-or-buy decision formerly associated with the NPM paradigm has become a means by which resources, knowledge, and different competencies are shared to promote cooperation in the provision of services.
Q5. What is the important consequence of the reforms?
Moreover Bovens’ (2009, p. 201) points out that ‘‘the most important consequence is a decrease in intensity and scope of public accountability’’.
Q6. What is the definition of corporate governance?
Corporate governance can be defined as a concept of structures, rules, procedures and mechanisms for the proper steering and controlling of corporations (Colley et al., 2005; OECD, 2004).
Q7. What is the definition of a cooperative contract?
The cooperative contract starts from the assumption that there has to be a certain degree of trust between the client and the contractor, and that punishment is not an appropriate means of dealing with failure.
Q8. What is the meaning of the term ‘‘governance networks’’?
The term ‘‘governance networks’’ is used to label the more or less stable patterns of societal relationships (interactions, cognitions, and rules) between mutually dependent (public, semi-public, and/or private) actors in complex policy issues or policy programmes (Koppenjan and Klijn, 2004, pp. 69–70).
Q9. What is the definition of accountability in the public sector?
Accountability in the public sector is described as a heterogeneous, complex, chameleon-like and multifaced concept encompassing several dimensions (Barberis, 1998; Mulgan, 2000; Sinclair, 1995).
Q10. What is the effect of the privatization of power?
‘‘The effect has been to deprive particularly the political but also administrative leadership of levers of control and of influence and information, raising question of accountability and capacity’’ (Christensen and Laegreid, 2007, p. 12).
Q11. What is the next section of the article?
In the next section the authors will focus on the current shift in public management and accountability as discussed by the recent research literature on this topic, namely that from New Public Management to New Public Governance.
Q12. What is the argument that the cooperative contract is a good idea?
Some claim that it may lead to a disproportionate focus on measurability at the expense of the sustainable provision of public value.
Q13. What is the meaning of horizontal accountability?
Horizontal accountability concerns the moral and social obligations as perceived by organizations to report to stakeholders or the mutual arrangement between bodies of equal standing to provide public services (Bovens, 2007).
Q14. What actors have been involved in the reforms of the public sector?
A wide range of actors have been involved in the public sector reforms, such as corporations, foundations, and other agencies including both private and intergovernmental actors.
Q15. What is the difference between NPM and NPG?
NPM is more hierarchical and typically based on contractual relationships, whereas NPG recognizes the importance of interdependent horizontal relationships.