The Australian public sector in the 1990s

The Australian public sector has been undergoing major changes in its philosophy, structure, processes and orientation since the early 1980s. Such changes have had major implications for accounting, auditing and accountability relationships and practices in Australian public sector organizations. This article focuses attention on the implications for management and financial accountability of these changes. In particular, changes in managerial philosophy, concepts of financial accountability and the focus of audit activity are reviewed and critiqued. The contemporary public sector predisposition to import corporate notions of accountability from the private sector are contrasted against the unique objectives and characteristics of Australian public sector organizations.