Theory and Accountability: The Case of Government ...

International Review of Business Research Papers Volume 6. Number 5. October 2010 Pp. 82 97. Theory and Accountability: The Case of Government Consolidated financial Reporting Victoria Wise1. The objective in this study is to examine the existing literature regarding the antecedents to public sector accountability performance by including a new variable: preparer-commanders' beliefs about the usefulness of whole-of- Government consolidated financial reporting. Goldberg's (1965) Commander Theory was used as a relevant theoretical framework. Survey results provided insights into the beliefs of preparer-commanders as to the usefulness of whole-of- Government consolidated financial reports for the discharge of accountability. While there appears to be a view that such reports may be useful for decision-making purposes, there is relatively less evidence to suggest that this type of information is suitable for the purposes of Government resource allocation decisions.

Wise 84 financial reporting (Simms, 1999). Some researchers in this field have implied that this is partly due to the poor conceptualisation of the nature of accountability and the

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