Public Sector Accounting, Accountability and Governance

Robyn Pilcher (principal editor, contact and sub-editor) Robyn Pilcher PhD (USyd), FCPA, FIPA, CMA is an Adjunct Associate Professor at Curtin University, Western Australia. Having worked in both academia and as a CPA, Robyn was an academic for over thirty years. She has published both locally and internationally with her research interests centred around public sector accounting, accountability and governance. Robyn also served for several years as a public sector expert with the Institute of Public Accountant's Public Sector Faculty advising on policy to government and the Australian Accounting Standards Board. David Gilchrist (co-editor) David Gilchrist is a Professor at the University of Western Australia, a chartered accountant and an economic historian. He has held senior roles in the public sector, not-for-profit sector and in commerce. Prior to becoming an academic, David held the role of Assistant Auditor-General in Western Australia and is currently a member of the Australian Charities and Not-for-profits Commission Advisory Board. David has published academically and as a journalist across a number of areas including public sector governance and the public sector/not-for-profit nexus.

1. Introduction
ROBYN PILCHER

2 Differential reporting: what does it really mean for the public sector?
ROBYN PILCHER AND DAVID GILCHRIST

3 Depreciation in local government—still the problems continue
ROBYN PILCHER

4 The consequences of the current public sector reporting framework for government accountability and decision making
JANET MACK

5 Westminster system, parliamentary sovereignty and responsible government: executive accountability in New Zealand and Australia
DAVID GILCHRIST

6 The relationship between pre-election reports in New Zealand local governments and voter turnout
BIKRAM CHATTERJEE, ROSS TAPLIN, NICHOLAS PAWSEY, MARY LOW, AND GRANTLEY TAYLOR



7 Watching the watchdogs: how auditing is contributing to governance PETER WILKINS

8 Same, same but different: a comparison between performance audit and operational audit
ELNAZ VAFAEI, DAVID GILCHRIST, GLENNDA SCULLY, AND HARJINDER SINGH

9 Just do it? A cautionary tale on implementing performance management regimes
JOSEPH DREW AND SASINDU GAMAGE

10 The intention and the reality: A commentary on the not-for-profit reform Agenda in Australia
DAVID GILCHRIST AND ROBYN PILCHER

11 Utopia: joined-up government in Australia and New Zealand
DAVID GILCHRIST AND KAREN KNIGHT

12 Conclusion and globalising accounting, accountability and governance
ROBYN PILCHER