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• W26327862 abstract "The purpose of this cluster of articles is to support our assertion that beyond a common core of shared understanding of accountability and governance, thinking and dealing with these issues is country specific. As illustrated by the articles in this volume national cultures and administrative traditions may provide better explanations of governance dynamics than general main stream models of accountability. Thus, this symposium highlights possible limitations of general accountability with high level of external validity. This suggests two important things. First, that future research should pay more attention for assuring the internal validity of research designs than to marginal issues that might reduce the external validity of a given study. Second, that comparative studies of accountability and governance across national or ethnic boundaries must control for local variations in the perception of accountability and good governance due to local traditions and cultures. In the first article on The Crisis Effect on Performance Based Budgeting Panagoitis Karkatsoulis provides a comprehensive historical overview of various theoretical approaches toward budgeting and identifies the current financial crisis as an opportunity for the emergence of a sounder budgeting theory, which offers the chance to linking budgeting to a redefined concept of governance. Karkatsoulis calls for a systemic governance which embraces a whole-of-governance approach and an emancipation of social structures. A rebalancing of the global, regional and local identities that participate in the budgeting process is necessary. The redesigned governance system should be self-referential with trust and distrust as important indicators performance indicators for this multi-governance system. Additionally Karkatsoulis offers an inside perspective on the Greek case which must be judged as a typical example for budget failure. When it comes to the issue of accountability the Karakatulis article may bring the learned reader to reflect on the possible implied link(s) in Greece between administrative accountability, economic accountability and political accountability. Though the author does not elaborate nor address explicitlyin the article the nature of the said link(s) the subject certainly deserves more attention. Ex- ante control mechanisms are also in the focus of the second article: In Lessons Learned: Ex-Ante Control of Externally Autonomised Entities in the Netherlands at the National Level Johan A. M. de Kruijf addresses the ex ante control tools available to Dutch parliament from a theoretical perspective as well as an empirical perspective in order to find a match between the level of autonomisation and political control with respect to the provision of public services by external autonomised entities. De Kruijf argues that the attribution of responsibility issues on ownership and service commissioning are important aspects to be considered when organising ex ante controls for autonomised organisations. His empirical study which is based on 11 case studies shows that in reality a too strong emphasis is placed on budgetary control. No sufficient attention is given to performance control and the specifications of services. The role conflict between commissioner and owner, which is particularly an issue when the minister has both roles, is another area which needs more attention. Therefore the full potential for a comprehensive framework for ex ante control of associated entities is so far not used in an effective manner. The third article by Judith Johnston and Alexander Kouzmin, Addressing Governance, Accountability and Performance Monitoring Issues in Partnerships; Can 'Infrastructure Australia' Provide a Strategic Response? also does not draw an optimistic picture. Up to date the new Australian government agency 'Infrastructure Australia' cannot effectively overcome the many gaps in governance, accountability and performance monitoring, which surround the development and operation of major economic infrastructure projects, although, from a theoretical perspective, there is a significant potential to establish appropriate governance, accountability and performance monitoring systems. …" @default.
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• W26327862 date "2010-12-22" @default.
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• W26327862 title "Accountability and Governance Issues: Introduction to Country Studies" @default.
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