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Accountability and Rendering of Accounts: New Approaches for the Public Sector

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  • Alberto Martínez-González
  • Jordi Martí

Abstract

This paper is divided into two parts. In the first part, we attempt to analyze the new concepts of accountability and rendering of accounts that have been adopted in the business world over the last few years and their application to public institutions. Aspects involved in defining stakeholders, corporate governance, intermediate financial information, performance indicators, publication of reports on external control and channels for publication of financial information are also dealt with. The second part of the paper consists of an empirical study of how Catalan municipalities of more than 50,000 inhabitants render accounts to citizens by means of the Internet. Copyright International Atlantic Economic Society 2006

Suggested Citation

  • Alberto Martínez-González & Jordi Martí, 2006. "Accountability and Rendering of Accounts: New Approaches for the Public Sector," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 12(1), pages 67-80, February.
    • Handle: RePEc:kap:iaecre:v:12:y:2006:i:1:p:67-80:10.1007/s11294-006-6135-x
    DOI: 10.1007/s11294-006-6135-x
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    Keywords

    H83; M41;

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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