Toward a unifying framework for budgetary control and accountability in the public sector
The system of budgetary control includes a variety of procedures, obligations and instruments which lead to change the workplace and offer better services and goods.The budgetary control process is compromised of budgeting, planning, controlling and evaluating, which provides a formal basis for moni...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
ISLAMIC WORLD Network for Environmental Science and Technology (IWNEST Publisher)
2015
|
| Subjects: | |
| Online Access: | http://repo.uum.edu.my/14299/1/31-38.pdf http://repo.uum.edu.my/14299/ http://www.iwnest.com/AACE/ |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Universiti Utara Malaysia |
| Language: | English |
| Summary: | The system of budgetary control includes a variety of procedures, obligations and instruments which lead to change the workplace and offer better services and goods.The budgetary control process is compromised of budgeting, planning, controlling and evaluating, which provides a formal basis for monitoring and controlling, towards the achievement of the objectives specified in the budgeting and planning stages, thus providing evaluating and makes auditing as a component part in the process which is necessary to be able to make corrections to current operations and activities in order to meet the original objectives and plans.Furthermore, accountability is an essential element of good governance so the need for accountability and efficiency of service
delivery in public organizations, put‟s public organizations at the fore front in establishment of control systems. Hence it is necessary to explore the factors that determine and impact accountability in the public sector.This paper presents the relationships between budgetary control, planning, monitoring and controlling,
auditing, and integrity with accountability in the public sector and their impact on accountability in the public sector is examined. |
|---|