Financial Accountability: The Contribution of Senate Estimates

Graham Bowrey; Ciorstan Smark; Ted Watts

doi:10.1111/1467-8500.12116

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Financial Accountability: The Contribution of Senate Estimates

Journal article

Peer reviewed

Financial Accountability: The Contribution of Senate Estimates

Graham Bowrey, Ciorstan Smark and Ted Watts

Australian Journal of Public Administration, Vol.75(1), pp.28-38

2016

DOI: https://doi.org/10.1111/1467-8500.12116

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Abstract

Economics

Commerce, Management, Tourism and Services

Studies in Human Society

accountability

content analysis

public sector

Senate Estimates

One of the key financial accountability processes in the Australian system of government is the Budget Estimates hearings of the Senate Legislation Committees. These Estimates hearings focus on undertaking a detailed examination of the proposed annual expenditure of government departments and authorities outlined in the Appropriation Bills. The hearings also provide participating Senators the opportunity to question senior public sector managers about the delivery of government services. This paper, through the application of content analysis of the Hansard transcripts of a government organization, explores the extent to which the Estimates hearings contribute to the financial accountability process of the Senate Legislation Committees and correspondingly the accountability of Parliament and government. The key findings of this study of the selected Hansards is that the Senate Legislation Committees' Estimates hearings do contribute to the discharge of both Parliament's and the Government's financial accountability.

Details

Title: Financial Accountability: The Contribution of Senate Estimates
Authors: Graham Bowrey (Author) - University of Wollongong
Ciorstan Smark (Author) - University of Wollongong
Ted Watts (Author) - University of Wollongong
Publication details: Australian Journal of Public Administration, Vol.75(1), pp.28-38
Publisher: Wiley-Blackwell Publishing Asia
Date published: 2016
DOI: 10.1111/1467-8500.12116
ISSN: 0313-6647; 0313-6647
Organisation Unit: School of Business and Creative Industries; University of the Sunshine Coast, Queensland; USC Business School - Legacy
Language: English
Record Identifier: 99451492102621
Output Type: Journal article

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