Codes of Accountability in the New Public Sector

Abstract

Elaborates a model of accountability as a relationship of three parties: principal, steward and the codes on which stewardship is established, executed and adjudicated. Describes how the enhancement of accountable management in the public sector, through the Financial Management Initiative, the Next Steps Agencies and, most recently, market testing, has brought changes to these codes and thus to accountability itself.

Citation

Gray, A. and Jenkins, B. (1993), "Codes of Accountability in the New Public Sector", Accounting, Auditing & Accountability Journal, Vol. 6 No. 3. https://doi.org/10.1108/09513579310042560